AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Holmen Timber har byggt ett nytt sågverk i Braviken, utanför Norrköping. Målsättningen är att såga 1 100 000 m3fub per år, i sågad form 550 000 m3SV (SV=sågad vara), till år 2013. För att utvärdera olika timmerplanslösningar har simuleringsverktyget Simsaw utvecklats. Med hjälp av programmet kan timmerflödet av ankommande timmer fram till sågen simuleras och dess effekter utvärderas.Syftet med studien är att analysera utfallet av olika timmerplanskonstruktioner, där vältors antal och längder förändras för att hitta en lösning som skapar en hög fyllnadsgrad av timmerlagret. Vilket i sin tur kan skapa ett bra underlag för sågen att såga långa sågserier med få ompostningar som positiv följd.

Holmen Skog has only five out of 70 wood buyers who are women, This report is seen as a step in the process towards gender balance in the company. This is a problem that is equal over the entire forest industry in Sweden. They all think that sexual equal workplaces are very important to remain competitive, see things from different perspectives and development of the company. The survey was done by sending out questionnaires to all women who work and have worked as a wood buyer at Holmen, and as many men of both categories. These four categories became a total of twenty persons. To map the industry another questionnaire was sent out to the six largest forest companies in Sweden. The survey found that female wood buyers not finished their work earlier than men did, as they thought before.

Syfte och utgångspunkt:    Att utifrån fyra organisationer undersöka faktorer som är viktiga för arbete med expatriering och att använda Mendenhall, Dunbar och Oddous modell som inspiration för att skapa en egen modell med faktorer värdefulla för en expatrieringsprocess. Forskningsresan:                 Utifrån referensram samt ett empiriskt resultat av intervjuer identifieras fyra kategorier, betydelse av att ta med familjen, mentorskap och stöd, anpassning till kultur och karriärplanering. Det empiriska resultatet samt referensramen är sedan grunden till analys och slutsats. Slutsats:                              I slutsatsen presenteras betydelsefulla faktorer för utgången av studiens syfte.   Dessa faktorer används sedan i den modell författarna skapat. Modellen visar hur behovet av de fyra kategorierna är beroende av den planerade utlandsstationeringens längd. Metod:                                Författarna av studien utgår från en kvalitativ ansats med djupintervjuer som metod. Det empiriska resultatet baseras på det material som framkommit genom djupintervjuer med  respondenterna från de fyra organisationerna..

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.

The purpose of this study was to examine how some social workers in Sweden describe the social work with unaccompanied children. Emphasis was on the role of culture in social work with the unaccompanied children. I wanted to examine how the social workers describe their view on social work with unaccompanied. I also wanted to examine how the social workers describe their view at their own and the unaccompanied children?s cultural backgrounds influence on the social work with the unaccompanied.

Bollsta sågverk ingår i SCA Timber och är ett furusågverk. Under 2006 producerades det 410 000 m3 sågade trävaror. Syftet och målet med arbetet är att kartlägga och på kort tid öka tillgängligheten för hela såganläggningen. Den ackumulerade målnivån på 77 m3/timme ska höjas till 82 m3/timme av sågad vara. Det finns en potential för hela anläggningen om ströläggaren förbättras.

AbstractTime after time the world is struck by humanitarian catastrophes, whether it is through a war or a natural disaster. Therefore, it is of utmost importance to have a functional and effective aid, as it is a matter of life and death. Thereby the actions of the humanitarian aid organizations are interesting. The investigation treats the three specific organizations Star of Hope, Sida and the Red Cross movement and the process from decision to action in times of war. The organizations are different from one another in many areas.

The purpose of this thesis is to test whether firms have target capital structure, and if so with what speed they adjust toward this target. Findings that support this purpose are also in line with the trade off theory. One of the key elements of this thesis is the method used, which successfully enables fulfilling the purpose. The panel data method captures the data characteristics of the cross sectional and time series dimension. By using this approach the dynamic effects of capital structure can be studied, thus if there actually is an adjustment towards a target the speed can be estimated.

This is a literature review of how the climate change affects the forest growth innorthern Sweden. The temperature will rise about 5 °C with the largest increase in thewinter season (December - February) and the CO2level in the atmosphere is expected tobe doubled. Precipitation patterns will change and increase with 25-35 % and theprecipitation will be in form of rain rather than snow. Today the forests in northernSweden are entirely dominated by coniferous stands. This may shift with the climatechange and results in a larger number of deciduous trees, preferably birch will becomestronger and grow better and faster.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

In this thesis we compare how different strategies in choosing attribute values affects junk mail filtering. We used two different variants of a naïve Bayesian junk mail filter. The first variant classified an e-mail by comparing it to a feature vector containing all attribute values that were found in junk mails in the part of the e-mail collection we used for training the filter. The second variant compared an e-mail to a feature vector that consisted of the attributes that was found in ten or more junk mails in the part of the e-mail collection we used for training the filter. We used an e-mail collection that consisted of 300 e-mails, 210 of these were junk mails and 90 were legitimate e-mails.

SammanfattningSyfte:Syftet med denna studie var att undersöka om måttlig fysisk aktivitet hade en akut, mätbar påverkan på koncentrationsförmågan. Vidare var syftet att undersöka om vistelse i naturen/och eller bullrig trafikmiljö hade någon ytterligare/särskild påverkan. Slutligen fanns ett syfte att undersöka om det fanns ett samband mellan deltagarens uppfattning av aktuell koncentrationsförmåga och testresultat.Frågeställningar:? Ökar måttlig fysisk aktivitet i trettio minuter den kognitiva förmågan med avseende på logik och matematisk problemlösning?? Ökar måttlig fysisk aktivitet i trettio minuter förmågan till uppmärksamhet med avseende på selektivitet och vakenhetsgrad?? Ger promenad i skogsmiljö ytterligare eller annan effekt jämfört med promenad i stadsmiljö?? Finns det ett samband mellan bra resultat på logik/matematiktestet och deltagarens upplevda koncentrationsförmåga?Metod:Urvalet bestod av kvinnor och män i åldern 22 till 49 år. 14 kvinnor och 6 män deltog.

På EU:s inre marknad ska fri rörlighet råda. Trots det tvekar konsumenter inför att handla över gränserna. Många konsumenter känner en osäkerhet inför andra länders lagar och oroas över att skyddet mot ohederliga näringsidkare inte är det samma som i deras eget land. Denna osäkerhet undergräver den inre marknaden. För att motverka denna osäkerhet har EU antagit direktiv 2005/29/EG om otillbörliga affärsmetoder.

In this thesis, I discuss the impact Swedish national culture may have on Swedish diplomats. This is a qualitative study and I have used theories from studies of international negotiations to compare the oppositional results of those scientists with my interview material. With the help of my interview material from seven Swedish diplomats and five foreign diplomats I have compared their perceptions of Swedish culture, Swedish diplomats and their thoughts about the existence of an international diplomatic culture with well known sceientists of international negotiations. My main question is whether there is an international diplomatic subculture, without any national impact, or not. The mission is to base the thesis with earlier science and then compare and contrast with my interview material.