In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The Swedish censorship is an institution run by the Swedish government since 1911 and has cutting films to protect the citizens from unnecessary violence. Their main purpose doesn't work well with the law of copyright in literary and artistic works, as they break this law while cutting movies. They therefore destroy the authors work by doing this, and in this thesis I will point out how they have destroyed the purpose of two scenes in the film Hellraiser and by that, more or less, altered how the audience may look upon two of the characters in the film.  The results points to the unnecessary way of physically cutting films to protect the audience, but also how they choose to work and what preferences they used in their line of work..

Abstract Title: The Future of ABC at Sandvik Tooling ? Incorporating ABC with information systems in order to drive business development from a cost point of view. Authors: Jenny Andersson and Camilla Salomonsson. Supervisor: Charlotta Johnsson ? Department of Automatic Control, Lund University.

Studien behandlar ämnet fri programvara utifrån ett diskursanalytiskt perspektiv. Texter och tal av Richard M.Stallman, grundaren av Free Software Foundation (FSF), ligger i fokus för studien. FSF är en rörelse som har isyfte att göra och kämpa för fri programvara. Detta innebär uttryckligen en kritik mot programvara som är ofrieller proprietär. Studien visar på tre olika diskurser som är betydelsefulla för fri programvara; frihetsdiskursen,maktdiskursen och etikdiskursen.

Abstrakt: Den illegala fildelningen har blivit ett omdiskuterat ämne runt om i världen sedan fildelningstjänsten Napster skapades av unge Shawn Fanning. På senare år har flera nya fildelningstekniker utvecklas och upphovsrättskyddat material delas ut och laddas ner av hundratusentals tals personer runt om i Sverige. Syftet med rapporten är att ge en beskrivning av tekniker och lagar som tillämpas inom illegal fildelning. Samt att beskriva olika aktörer som figurerar inom den illegala fildelningen och vilka åtgärder de tillämpar för att fortsätta och skydda sin verksamhet..

Mikrotransaktioner är en stor del av dagens internethandel. Det används flitigt på både websidor och i datorspel. Denna rapport tar upp hur ett företag eller en privatperson kan, genom A/B-testning, testa vilken transaktionstyp som är bäst för just deras applikation. Problemet är att det finns många olika transaktionstyper att välja mellan och att det inte finns något bra sätt att få fram vilket som är det bästa för just din applikation. För att försöka hitta den optimala transaktionstypen utnyttjades en testapplikation med olika transaktionstyper.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

The purpose of this thesis is to study the difference in value generation and its drivers between leveraged buyouts and listed companies. The primary objective is to observe if differences exist. A secondary objective is to understand the differences and attempt to provide an explanation based on earlier research on Private Equity. A selection of large Swedish LBO-transactions, carried out between 1998 and 2012, are analyzed and their value generation drivers subject to comparison with a weighted index of companies listed on the Nasdaq OMX Stockholm. A clear difference in value creation is observed, both in size and composition.

This paper was made together withTechPay AB, by their request.The dissertation has been divided into two separate parts; one of which is fully theoretical, with the focus on the security requirements of a digital cash register, and how to meet these requirements.The second part covers the implementation of anAndroid-oriented Java-library,created with help from the security requirements found in the first part. The purpose of this library is to make it easier to develop a cash register that uses payment terminals from TechPay.This paper also covers different communication protocols, encryption techniques and recommendations from authorities, banks and Android. This paper also contains a small review of how users are validated in applications on the current market that handles money transactions..

To self-archive is to make research publications freely accessible by depositing them in an open digital archive or on a public website. The aim of this thesis is to explore what Swedish scientists think of self-archiving, what they know about it and how they make use of it, in order to understand why they do not self-archive more actively.A web survey was conducted which was answered by 296 scientists at the Swedish University of Agricultural Sciences (SLU). Results show that only 24 % have previous experience of self-archiving, but that a majority is willing to self-archive if there are no legal objections or if it is demanded by the research funder. The most important reasons why many scientists do not self-archive are that they feel uncertain about copyright issues and/or lack knowledge about self-archiving..

This is the first investigation of the activity with feature film (video) in Swedish publiclibraries.Due to the Swedish copyright legislation, the activity with feature film in Swedish publiclibraries was not possible until an agreement was set between Kommunförbundet and SverigesVideodistributörers Förening in 1989.My investigation is based upon a form that I made in cooperation with Statens kulturråd.The form was sent to the main public libraries in the 286 municipals in Sweden. 250 (87 percent) of the public libraries answered the questions. 130 (52 per cent) of the libraries whoanswered had an activity with feature film.The main reason the libraries bought feature film, was that they hoped that feature filmwould attract new visitors to the library. The investigation also showed that high costs forhiring feature films has a negative influence on the lending of feature films..

Licensiering utgo?r ett viktigt verktyg inom upphovsra?tten och har en stor praktisk betydelse fo?r sa?va?l upphovsma?n som ra?ttighetsutnyttjare och andra. Avtalslicensen a?r en nordisk ra?ttsfigur som framtagits fo?r att klarera ra?ttigheter vid massutnyttjanden av upphovsra?ttsligt skyddade verk och ger mo?jlighet att utnyttja verk av utanfo?rsta?ende upphovsma?n utan att inha?mta tillsta?nd. Upphovsma?nnens ra?ttigheter tillvaratas genom ra?tt till ersa?ttning och erforderliga skyddsregler.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

Syftet med detta arbete var att utifrån det teknologiskifte som Internet inneburit och allmänhetens därmed ökade tillgång till musik belysa hur skivbolagens situation förändrats. En fallstudie av två skivbolag baserat på intervjuer genomfördes. Något kortfattat visar studien att ny teknologi skapat nya distributionsvägar, minskat etableringshindren till musikbranschen och minskat skivbolagens kontroll över deras produkter. Piratkopiering kan ses som ett hot mot skivbolagens verksamhet, men kan också fungera som en marknadsföringskanal för dessa. Skivbolag har med rättsliga åtgärder försökt hindra piratkopiering och fildelning, men den strategin kan ses som kortsiktig.