Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

The following is an explorative work on various forms of collaboration. The core of our exploration revolves around the idea of co-operation as a tool for examination, a collective working method, the input/output within creative practices as well as a phenomena in its own right? It is however not ?simply? about collaboration, but rather places as much focus on a highly personal search for new working methods, new approaches towards research and on the development of our relationship to graphic design. From beginning to end, the entire project has become a work whereby the term ?we? has been more important than ?me? ? a well-functioning project with a common purpose: a collaboration, between us..

The healing process of human bone can be aided by the presence of differentmaterials. A material that is transformed into bone when in contact with bone iscalled a boneconductive material. By transforming into bone the material reduces thetime that it takes to heal a fracture. This report is a study of existing boneconductivematerials on the market to see if there is a material available that would be suitable totest on larger fractures. The wanted application is to be able to heal fractures up to50 mm which is a fracture too big for the body to heal on its own.The healing process of human bone can be aided by the presence of differentmaterials.

In recent years, Lean has been implemented in a variety of companies with focus areas that differ from the conditions that characterizes manufacturing. This transfer has contributed to fairly superficial results because companies almost exclusively focus on Toyotas methodology and not on the goal of Lean. The effort of transforming Lean from manufacturing to any organization requires a definition on a general level and a view of Lean as a system. One of the core principles of Lean and the foundation of continuous improvements is standardized work. In product development there is a negative view on standardized work, where the engineers state that the principle is not applicable for knowledge processes that include non-repetitive and creative work.In the framework of this master thesis literature has been studied to find support that standardized work is applicable for product development and areas that include knowledge processes.

Concern about personal privacy continues to grow among online users along with the fact that new technologies help online companies to share user's private information. Still the usage of online entities such as social networks and e-commerce sites continue to increase. This raises the question of why online users act in such a contradictory and irrational way.Our study examines what impact one recently developed application called social login, which is provided by several social networks and used by millions of online companies, has on consumer's evaluation of online brands when they are primed for various types of information concerning privacy issues. Our assumptions are built up on the theory of cognitive, dissonance and suggest that there will be no differences in evaluation of the brands due to the human need to rationalize their existing behavior and attitudes when they receive new or contradicting information. The potential effects are measured by a manipulation presented in a survey distributed in an online environment to a sample of users (n=,154).

This thesis has been carried out in cooperation with a company which develops mobile sensor platforms. The sensors measure different types of data such as temperature, pressure etc.. They will communicate through the internet with a server that stores data in a database. This system will be controlled and monitored through a web page. The project's aim has been to develop this system and to implement a server, a database, a website and a client application that simulates sensor signals.

The contemporary angel-symbol is deeply rooted in our cultural history, with connotations and implications leading to that inner transitional space where all creative activity takes place. This essay investigates the history of the depiction of angels, visions of angels both ancient and modern, and includes psychological aspects of symbols as such. A closer look at surrounding symbols of angels will hopefully result in a greater understanding of the role of the angel-symbol within the context of visual culture, seen in the light of our own symbolic universe..

Temat för denna essä är bildningsresor. Fallstudierna utgörs av en rapport om Cirkuspedagogik och intervjuer av en tidigare lärarkollega. Texterna har använts som impulstexter för essän och rör sig kring nyckelorden ovan. Turings idéer om robotmänniskan och Turkles forskning om sociala robotar och virtuella världar berörs och jag funderar om pedagogik behöver vara grundad i en idé, eller om det mer handlar om olika tekniker man kan tillskansa sig och kontrollera. .

I denna uppsats undersöks ungdomars användning av gratis mobilapplikationer. Uppsatsen lyfter fram faktorer som påverkar applikationsanvändningen och förklarar hur faktorerna i jämförelse med varandra påverkar användningen. Genom detta nyanseras även skillnader mellan användningen av gratis-applikationer och betal-applikationer.En kvalitativ studie gjordes i form av två fokusgrupper där den åtskiljande faktorn var förvärvsinkomst. Deltagarna fick i grupper diskutera olika teman, till exempel pris, sociala påtryckningar och attityd kring användningen av mobilapplikationer. Resultatet av gruppintervjuerna tolkades och analyserades utifrån en tolkningsram baserad på företagsekonomiska teorier.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

Millions of preselected progeny have been born since the development of The Beltsville Sperm Sexing Technology 1986. The method is based on flow cytometry and sorting is done on the basis of DNA difference of the X- and Y-chromosomes. Preselection of progeny provides an opportunity to obtain genetic gain and increased production as well as increased animal welfare and decreased environmental impact. However, the method is associated with low fertility, high costs and uncertainty whether the sorting process contributes to DNA damage and thereby results in genetically impaired progeny. Today, sex sorted sperm is only commercially available in the bovine industry, due to the fact that bull sperm is more suitable for selection than sperm from other species.

This thesis examines the legal boundaries of third-party use of trademarks in the European customized clothing market. The purpose is to determine under what circumstances third parties may legally modify and sell trademarked apparel without infringing on trademark rights. The study employs a legal dogmatic method, analyzing EU trademark law, case law, and legal doctrine to clarify the scope of exclusive rights and their limitations. By analyzing key EU case law, the study further illustrates how the legal framework has been interpreted and applied in cases concerning third-party trademark use. Given the increasing demand for customized fashion and the rise of new business models in the clothing industry, this topic holds significant legal and economic relevance. Additionally, Schumpeter?s theory of creative destruction provides a theoretical perspective on how trademark restrictions impact innovation and market competition.

Lansen Technology develops and sells alarm systems. The communication between the system devices are wireless. The radio protocol used by the system is developed by Lansen with the purpose to be energy efficient. The alarm systems target groups are individuals, businesses and government agencies. The current system is installed, configured and controlled from a control panel for all audiences.

Lansen Technology develops and sells alarm systems. The communication between the system devices are wireless. The radio protocol used by the system is developed by Lansen with the purpose to be energy efficient. The alarm systems target groups are individuals, businesses and government agencies. The current system is installed, configured and controlled from a control panel for all audiences.

The usage of location in mobile applications is becoming more explored as a field, but the ability to implement location-specific data has often been limited and the applications mainly focusing on having information location liked. This thesis aims to explore how to make a mobile application that lets users share and take part of each other?s memories. As well as finding an appropriate balance between location based and location linked messaging..