This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

Globalization is one of the most popular catchphrases in the international relations debate today. Globalization is a complex concept with as many definitions as authors. National borders or jurisdictions do not control the phenomenon, instead, it is moving without restraints from region to region. Is this a threat to the sovereignty of nation-state and an end of the system of Westphalia? Does the globalization undermine the nation-state by increased factor-mobility, less tax revenue and participations multilateral co-operations, as the globalists think? Or is it strengthens its importance by offering better allocation of resources through free and healthy competition, as the skeptics believe.The aim of this thesis is to analyze theories of globalization by applying them on Sweden and the Netherlands.

The aim of this thesis was to look to the organization of people through social media and the Internet. Our study was conducted with a current event in focus. We began our study by examine the protests that had arisen as a result of that the American proposed law called "Stop Online Piracy Act" (SOPA)was presented. With our main focus on SOPA we began to investigate those discussions and debates that during a limited period of time were conducted on a large social news site, Reddit.com, which is a form of social media. We focused on the way that people expressed themselves over social mediawhen it comes to political issues and also whether or not Internet activism can have an effect in the society.

Several technical solutions are ready to step forward as the new generation of propellant, and this report aims to explore the possibility of commercializing fuel cell cars. The report is based on current research and data from today's technology and engineering solutions that are estimated to be commercially realized before 2020.A mapping of today?s different fuel cell options has shown that the most suitable fuel cell option is the Proton Exchange Membrane Fuel Cell, which uses hydrogen as fuel. The report is focusing on a techno-economic well-to-wheel analysis of hydrogen and the energy balance and costs in a system perspective. The basis for this analysis consists of two centralized methods of production, steam methane reforming (SMR), and alkaline water electrolysis.

The purpose with this essay has been to describe and understand why youth community service became a penalty in Sweden. The political discourse in which youth community service was established has been analyzed with Laclau & Mouffe´s discourse theory. A social constructivist onset and a discourse analysis were the methodological tools of the essay. The result is two folded. Youth community service was created to strengthen the constitutional state, combined with high beliefs of the social services competence.

Based on an analysis of the Swedish laws in the field of healthcare, the purpose of this essay in jurisprudence is to examine whether Sweden has a need to implement the new EU-resolution on abortion. The study is based upon legal sources such as official government reports (SOU) as well as words of an Act. The subject also deals with ethical standards and more community-oriented material, and texts from both these areas are also included. The Swedish laws in health care are extensive, but still put the patient first. Care givers are able to delegate their responsibility if it means good health care which is also a key word in the Swedish health care.

The purpose of this essay is, using discourse analysis, to define how the Swedish society sees sexuality and how this is conveyed to young people. The questions at issue are; How is the term sexuality defined and delimited? How are the young people described in relation to sexuality? Are young people ascribed to different needs and qualities in relation to sexuality depending on their gender?There is previously a lot of research with great multitude about the sexuality of the youth. The research methods vary but text analysis within the subject area is unusual. The material used in this discourse analysis have been published by normative public institutions.

 I denna studie har jämförelse gjorts mellan Interacoustics Eclipse och GSI Audera i samband med Auditory Steady-State Respons (ASSR) mätningar.Syftet med studien var att undersöka ASSR som metod, att utvärdera dess tillförlitlighet i jämfö­relse med tonaudiometri för personer med normal hörsel och personer med hörsel­nedsätt­ning. Avsikten var dessutom att undersöka om elektrod­placering­ på örsnibb eller på mastoid påverkade mät­resultatet, försökspersonens upplevelse av instrumen­­t­ens ljudstimuli, om de estimerade ASSR-värdena påverkades av att mättillfället påbörjades eller avslutades med Interacoustics Eclipse samt undersöka tiden för mätningarna.En experimentell studie genomfördes. Mätningarna som utfördes var tonaudiometri och ASSR, den senare uppmättes med Interacoustics Eclipse och GSI Audera på (n=20) vuxna med normal hörsel och (n=4) vuxna med hörselnedsättning.För personer med normal hörsel påvisades en god överensstämmelse mellan estimerade ASSR-värden och tonaudiometri för Interacoustics Eclipse, något sämre överensstämmelse för GSI Audera. Genomsnittlig mättid för båda instrumenten var ca 40 min. Resultaten visade att elektrodplaceringen inte har någon påverkan på ASSR-värden för Interacoustics Eclipse.

The aim of this two year master thesis is to analyze how digital preservation is presented as a problem in the Swedish national strategy for the digitization and digital preservation of the Swedish cultural heritage. In order to study which assumptions about digital preservation exists within the strategy I apply the discourse oriented methodological tools presented by Carol Lee Bacchi, which focuses on discerning what problem or, rather, representation of a problem exists within a specific policy. This study is a post-structuralist discourse analysis. The main focus of the study is on what assumptions and prerequisites the dominating representation of the problem is based upon and how the representation has evolved. The main material of the study consists of public investigations conducted by the Swedish state, governmental propositions and replies as well as other public documents upon which Bacci's methodological tools are applied.Results show that digital preservation is primarily interpreted as a financial problem as the national strategy and its surrounding documents stress the need of cost-efficient solutions.

The purpose of this thesis is to systematically describe and map how authorities define the school library and its function based on the current policy documents for the Swedish upper secondary school. The study is guided by the following questions: ? What dimensions does the school library have according to the explicit definitions, descriptions and requirements? ? What implicit arguments, references and unspoken assumptions about the school library and its role, function and significance can be derived? The study is delimited to the national policy documents, which have been divided into two groups ? structural and teaching focused ? corresponding to the two questions above. Further delimitations have been made to avoid noise and to manage a manual content analysis. Each question required its own analysis tool.

Syftet med uppsatsen, att utreda de skillnader i rättsverkningar som finns mellan Natura 2000-områden och vanliga naturreservat,har jag uppnått genom att använda mig av traditionell juridisk metod. Genom att jämföra lagtextformuleringar, förarbeten och bakgrund till bestämmelserna om de två områdesskydden har jag funnit att reglerna om Natura 2000-områden har en betydligt större räckvidd än bestämmelserna för vanliga naturreservat. Allehanda verksamheter och åtgärder omfattas av den särskilda tillståndprövning som gäller för ingrepp i Natura 2000-områden, medan vanliga naturreservat har begränsad räckvidd till de ingrepp som stadgas i reservatsföreskrifterna. Jag har även funnit skillnader när det gäller inrättandet och upphävandet av områdesskydd, och resultatet är att EU-kommissionen utövar en stark kontroll vad gäller Natura 2000-områden. Kommissionen kan tvinga medlemsstaterna att inrätta särskilt skyddat område, och om medlemsstaten vill upphäva skyddet måste samråd ske med kommissionen.

This study focuses on a specific organization of a Security Operations Center (SOC) as a case studyto first identify specific challenges related to the work process, preceding with identifying whichprinciples from various process models, such as agile and traditional methodologies from softwaredevelopment companies, can be implemented. Initially, the study presents relevant research on agile and traditional process models as well asresearch on SOC. Subsequently, six semi-structured interviews are planned and conducted withemployees within a specific SOC-type organization to identify the current work process and thechallenges affecting the organization?s work process. The results of this study indicate a description of the current work process in the organization aswell as a variety of challenges related to technical and organizational issues.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

Why is the e-revolution of the Swedish film distribution lingering? In attempting to answer that question, this qualitative study depicts the distribution market of Swedish film and its actors. Thirteen interviews with representatives of the industry have been conducted in search of an understanding of the current situation. Two important conclusions are made. One is that the strong interdependency between the actors of film distribution is inhibiting the acting space of those who seek change.

The aim of this study is to describe how reviews of literature in Bonniers litterära magasin and Expressen changed during the period 1964-2004. The investigation is based on 20 reviews of novels and short stories, which are analysed with a method described in Hellspong and Ledin (1997) and inspired by Halliday. The theoretical frame of the investigation is founded on critical discourse analysis (Fairclough 1992 & 2001) and Habermas´social theory of the public sphere.The investigation shows, among other things, that the reviews became shorter and easier to read in both paper during the period. The investigation also shows that the genre´s style, composition and contents are relatively stable, and that current ideologies in society have a tendency to be reflected in the reviewers´evaluation of the books. To generalize, the reviews thus developed from a poetic genre in 1964, to become political in the 1970s, academic in the 1980s, feminist in the 1990s and finally an intermedial genre in 2004..