We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

This thesis aims at examining to what extent a few, algorithmically very easily extractable document features can be used to classify electronic documents according to genre. A set of experiments is therefore carried out, using only 11 such simple features in an attempt to classify 84 documents belonging to electronic academic journals into three manually identified genres: table of contents, article, and review. The 11 features are also divided into three sets, containing metrics of words and sentences; punctuation marks; and URL links, respectively. The performance when using these sets of features is then measured with regard to classification accuracy, using a k-NN classifier, four different values of k (1, 3, 5, 7), and both leave-one-out and 10-fold cross-validation. Best results are achieved when using all three feature sets (i.e.

AbstractSierra Leone is a very poor country in Africa. Botswana is another country, that has a similar history and the same deposit; diamonds. Botswana has reached economic growth and democracy and Sierra Leone has not.The purpose with this study is to explain why Botswana is more democratic and has reached a better result economic than Sierra Leone.The questions in this study are:What explains the democratic and the economic results in Sierra Leone and Botswana?* Dahl?s institutions that furthers a polyarchy?* Gunnarsson?s and Rojas? institutional explanations?* Diamond?s and Morlino?s ?rule of law??* Other explanations or a combination of the above-mentioned explanations?The method that has been used in this study is a comparative case study with a qualitative contents analysis. The result is that it?s hard to say that one explanation is the right one.

Dagens arbetsplats blir alltmer internationell och därmed multikulturell. Medarbetare med skilda arbets- och tillvägagångssätt, idéer, traditioner och normer möts på nya sätt och i nya situationer. För att dessa kulturmöten ska bli givande och stimulerande för alla parter, finns behovet av en medvetenhet för de kulturella skillnaderna. Denna studie är en beskrivning av vilka upplevelser och erfarenheter som fanns inom det kulturellt blandade projektet, ?Pegasus? på Skanska Sverige AB.

In a recently published official Report from the Swedish Government (SOU 2010:73) a leg- islative proposal has been introduced. Its main purpose is to prevent parallel registrations of ships that are bareboat chartered to other countries. The legislative proposal claims that by preventing parallel registration of ships the Swedish Maritime Code will better corre- spond with the UN convention on the law of the sea.The UN convention on the law of the sea clearly states that ships are forbidden to fly two flags. There is however no restriction concerning parallel registration, simultaneously, in two registers. A ship that is bareboat chartered out from Sweden does not fulfil criteria re- quired in order to be deregistered, according to the Swedish maritime code.

I detta examensarbete behandlas investeringsalternativ för småskalig vattenkraft. Arbetet som riktar sig mot Skellefteå Kraft AB:s anläggningar, har således gåtts igenom, vartefter kandidater lämpliga för en reinvestering tagits fram med passande tekniker. Vidare nämns om dessa tekniker är lämpliga för minskning av förlusterna vid storskaliga utskov. De småskaliga anläggningarna är fördelade på två åar, Rickleån och Åman. I vardera finns två kraftverk som behandlas i detta arbete, Fredriksfors och Sågforsen i Rickleån, samt Åman övre och nedre i Åman.

The intention has been to look at the school system in South Africa and specifically at arts and culture in grade 10 to 12. I have visited a number of classes and interviewed the teachers working at the art centre PJ Olivier in Stellenbosch. By doing this I wanted to get to know the system and to understand the intentions that the curriculum describes.I have all through the study related the areas I?ve looked at to the curriculum to see how well the intentions are implemented. I have also compared everything with the Swedish school system.The curriculum has good intentions but the country has a lot to do before they reach the goals with a school system where everybody is included and where there is ?ubuntu? (Zulu word for humanity or I am what I am because of what we all are).

This essay is about the meeting of the pedagogic mission and the reality of the conditions in preschools. It is about the frustrations that I, as a pedagogue, experience when I cannot fulfill this mission. An example of this is working when understaffed.My purpose is the acknowledgment of two main areas of the curriculum: caring and learning. This essay demonstrates the diversity of the occupation and it ?s constant need of positioning.

In the spring of 2014 Sweco Systems AB were commissioned to design a ventilation system for a newly built preschool in Linköping. Terms from the client was that it cost efficiency would cope with the energy demands that are placed on the building. The unit chosen was a cross-flow heat exchanger, and this work is to compare it with two other heat exchangers to see if a more energy and cost efficient could have been chosen. The heat exchangers that was chosen for the comparison was a rotating- and a counterflow heat exchanger. Simulations have been made to the different heat exchangers by the manufacturers.

Sweden?s forestry legislation was updated in 2010 and a new definition of forest land was introduced. This definition was adapted to the one used by the Food and Agriculture Organization of the United Nations (FAO) for international statistics on the state of the world's forests. It is in short based on the lands ability to grow forest that reaches 5 meters, 10 % canopy closure and has a continuous distribution, according to FAO at least 0.5 hectares. A country-wide laser scanning is now carried out for the production of a new national elevation model; the laser data also provides information on forest height and density.

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

Sports research in the field of social science has shown that regular physical activity leads to wellbeing and positively affects the quality of life. A natural part of being an athlete is learning the functions of the human body, and what?s harmful and destructive, such as drugs (RF 1995). Doping is a constant problem in professional sport. Doping and manipulation of medical preparations in order to maximise performance is one of modern sport?s major problems, according to Blom and Lindroth (1995).I thought it would be interesting to see what the next generation of athletes thinks of doping.

In Sweden there are about 4 million hectares of bare peat (mire). This land has great potential to be transformed into productive forest land, provided drainage is carried out and, in some cases, even fertilization with ashes. Drainage of mires is necessary because the high groundwater table prevents trees from growing due to reduced oxygen availability. Some of the key nutrients that trees need to grow appear in too small quantities in mires, especially potassium (K) and phosphorus (P). Ash from the combustion of biomass contains these elements and is therefore suitable as a fertilizer.

Corruption is a very broad definition which is not easy to define. It happens due to the phenomenon?s complexity and its many different forms and syndromes. Before fighting corruption it is therefore necessary to find its roots and form. Furthermore, many countries aspire today for a better democracy but find visible barriers on their ways in a form of corruption i.a.

Syfte: Syftet med uppsatsen är att undersöka huruvida det existerar en så kallad cross border effekt. Det vill säga om det förekommer en positiv effekt, i form av att premien blir högre, när utländska företag förvärvar svenska. Vi ämnar även undersöka ett antal andra, i förväg bestämda, variabler som påverkar premiens storlek. Metod: För att uppfylla uppsatsens syfte har vi valt att genomföra en kvantitativ studie. Vi antar en deduktiv ansats då det finns teorier som är relevanta för vår studie.