The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

The purpose of this essay, ?Now they are chasing paper-less - A qualitative discourse analysis of mass medias depiction of the Reva-project and the work of the police?, is to analyze how mass media portrays the Reva-project and polices work with the project. The basis for the essay will be eight selected newspapers. The Reva-project implies collaboration between the Police, the Swedish Migration board and the Swedish Prison and Probation Service within the border police. The aim of the project is to enhance the efficiency and the execution of the border police work, in accordance with the government?s target.

A new FPGA suitable for space applications has just reached the market. To investigate whether there are any possible flaws or limitations similar to those previously seen on FPGAs, an evaluation has to be done. This master thesis contains the evaluation of this new radhard FPGA with focus on possible design limitations and package related electrical phenomena.Areas evaluated: Ground-/VDD bounce, Cross talk, Rise time sensitivit, Power cycling, Power consumption, Place and route tool, Radiation hardnessThis report contains all steps in the evaluation. From method to measurements, comparisons, theory, results and conclusions. In the evaluation work, special effort has been made to develop designs that really stress the FPGA to find potential problems.

I have worked with Bergum in different courses on the IntegratedConservation of Built Environments program and I thought it was a veryinteresting subject. This is the main reason why I chosen to write mybachelor paper about Bergum.In 1650s Bergum was situated on the border between Sweden and Norway,because of that it occurred some war conflicts.Today Bergum is a socioeconomic border and is situated in an areabetween the city?s concrete suburb and the countryside.The difference between the city?s concrete suburb and the countryside mayfeel like two different worlds, were the social contact is fractional.With this paper, I will indicate a countryside area on the boundary to the citythrough time and try to survey the building history. I will also try todemonstrate the socioeconomic differences between the areas.I will demonstrate Bergum history from prehistory to present time, were I willdiscuss the agriculture history, Vättlefjäll?s forest history and also thedeforestation and replanting.

The purpose of this paper is to present and analyze the yearly expenses for Swedish rental apartments during the period 1999 to 2007. At the end, it will give the reader a general picture of how the cost-level has fluctuated depending on the production year when the apartment building was finished, and where the same building is located. This paper has the following questions as a starting point:- Can there be an identification of regions depending on where people tend to favor renting an apartment?- How are those regions distributed? That is, where are the cost-levels of the yearly rental expenses highest and where are the levels lowest?Nine statistical surveys from the Swedish government agency Statistics Sweden (Statistiska Centralbyrån) have been used as primary sources for this paper. These surveys deal with price pictures of housing in general, but for this paper the only information that has been used is the one about rental apartments.

The purpose of this thesis is to critically investigate how to understand the regional transformations that are occurring in Sweden and Denmark. At a higher level of abstraction the results can be generalised to a wider context and I have found that there is an ideological hegemony that explains the regional transformation. Nation states are reterritorialising due to a changing world where global capital is becoming increasingly flexible and competition between states, regions and municipalities is needed to adjust. By using Sandberg's model of structural reforms I have shown that the differences between Sweden's and Denmark's reterritorialisation are due to differences in national political culture and existing administrative systems. In fact these two structural reforms are based on the same regionalist ideology as a reaction to the changing global economy.To investigate the regional transformations I have carried out an idea and ideology analysis on the recent Swedish proposal from Ansvarskommittén, Strukturkommissionen in Denmark and the proposal by the Danish government which was carried out in 2007.

AbstractThis paper is an analysis of Virginia Woolf's novel Orlando. My rendering of the novel is inspired by queer-theory and in particular the theories of Judith Butler. In my interpretation I have put my focus mainly on androgyny and transvestite disguise. The purpose of my analysis is to create an understanding of the theme of androgyny in Orlando and see how it relates to the writer's feminist approach. I?ve also used concepts like transvestite disguise and cross-dressing to interpret the main character, Orlando's constant changes of clothes, between female and male clothing.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

I have worked with Bergum in different courses on the IntegratedConservation of Built Environments program and I thought it was a veryinteresting subject. This is the main reason why I chosen to write mybachelor paper about Bergum.In 1650s Bergum was situated on the border between Sweden and Norway,because of that it occurred some war conflicts.Today Bergum is a socioeconomic border and is situated in an areabetween the city?s concrete suburb and the countryside.The difference between the city?s concrete suburb and the countryside mayfeel like two different worlds, were the social contact is fractional.With this paper, I will indicate a countryside area on the boundary to the citythrough time and try to survey the building history. I will also try todemonstrate the socioeconomic differences between the areas.I will demonstrate Bergum history from prehistory to present time, were I willdiscuss the agriculture history, Vättlefjäll?s forest history and also thedeforestation and replanting.

The role distribution between designers and product coordinators and the system support between these roles are adapted according to the method of working that product models primarily are created for production and after sales market. At the same time models are also created to support a cross-functional way of working. This means that product structures exists on paper and as CAD-models before they are created in Scanias PDM-system environment which leads to unnecessary work and to information not being shared as early as it should be possible.A theoretical study has been performed with the purpose of understanding the problems and to create a foundation for improvement suggestions. Representatives from both roles have been interviewed together with other individuals with insight in the collaboration. A minor study concerning the roles of interests? collaboration at Volvo CC was also performed to be able to relate the study to another company.

The subject of this dissertation is the autobiographical novel Arnold by the Swedish writer Emilia Fogelklou (1878-1972). By combining Gérard Genette?s narratology and Andrew Gibson?s narrative ethics this study seeks to examine through what means the relationship is being told and with what ethical consequences different strategies are used to tell one?s experiences from life. The narrative analysis focuses on how the narrator is engaged in the narrative, how the bond between narrator and characters can be described, what is known to whom and how, and what is beyond the narrative?s limits.

Companies that are facing the global market are put in to new challenges in order to streamline its business. One industry that has realized that changes are necessary is the construction industry, it is an industry witch is far behind the development of introducing information technology-tools systems in there business. It has shown there is a relation between high IT usage and high productivity, which is one of the reasons to why companies in the construction industry should purchase a business system especially for procurement. However, companies that have purchased a business system are facing difficulties in having their employees using it for its purpose. People react differently to changes and that?s why variations in quantities exist for usage of information technology-tools.

Lately information- and communication technology (ICT) has been seen as an important tool to vitalize democracy. What kind of democracy it generates is however debateable. The objective with this thesis is therefore to examine what democratic ideal that dominates the use of ICT in Region Skåne and Västra Götalandsregionen and what kind of citizenship it brings. The two case studies were chosen because the Swedish regional level is facing a reorganization with democratic ambitions which in relation to ICT is fairly unexplored. To fulfil the objective there are two perspectives; e-democracy and e-administration, which are defined and integrated with democratic theory including Premfors´ "Fast, Strong and Thin" democratic ideals and Marshall´s three citizenship rights.

Approximately 60 million cubic meters of round wood are transported every year with trucks in Sweden and stand for 15 % of all truck transportation in the country. The big amount that is transported results in many haulage companies works in different parts of the country with different conditions to get a good flow on their transports. Today the transport pricing is very general and the payment consists of the unit round wood they are transporting and the distance of the transport. The purpose of this study were, from the freighter and the haulage company?s perspective, try to find ways to change the today applied transport pricing to more differentiated and compare them to historic payment of transportation.