Finansiella offshorecentra, eller skatteparadis som de också kallas i dagligt tal, utvecklades som ett alternativ till mellankrigstidens hårt reglerade finansiella marknader. Skatteparadisen har ansetts utgöra räddningen för välbärgades rikedomar genom låga/avsaknad av skatter och en stark banksekretess, medan andra betraktar dem som platser där brottslingar och terrorister tillåts tvätta pengar och finansiera sin verksamhet genom förvaringsplats av kapital. Efter terroristattackerna mot USA den elfte september 2001 tillsammans med stora företagsskandaler som Enron och Parmalat har ett omfattande internationellt arbete med att stänga skatteparadis påbörjats med USA som initiativtagande nation.För att undersöka hur skatteparadisen fungerar och vilka incitament som kan finnas för att använda skatteparadis har jag ställt frågan: Vilka faktorer kan påverka kapitalflöden till skatteparadis och vilka konsekvenser kan dessa få?Vid besvarade av denna fråga har studien syftet att för det första utforma en modell över vilka faktorer som kan tänkas påverka kapitalflöden till skatteparadis. Därefter ämnar studien undersöka modellen för att se hur det ser ut i verkligheten.Med hänsyn till kunskapssynen kritisk rationalism har jag använt en multistrategisk metod, bestående av intervjuer och fallstudie tillsammans med kvantitativa skattesatser, för att besvara problemställningen.

The complex, ever growing and changing environment, requires that today's organizations are dynamic and willing to change in order to stand competitive.This awareness has made change number one priority in almost all organizations' agenda.We live in a world that is constantly changing, yet many organizations fail to change successfully. When a change occurs in complex environments with multiple stakeholders, it immediately increases the complexity and the challenges of the change process.A complex situation may arise when, for example, partial outsourcing of the corporate information system infrastructure. Two of the most difficult challenges that organizations face today is to conduct a successful change process and managing the effect of a change, such as arising expectations. It is very common for change in an organization not to achieve the desired result or that they even fail. There may be a lot of reasons for these failures.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

Concrete floors have traditionally had no problems with annoying vibrations. However with the demand for larger spans the floors need to be made more slender with a higher degree of utilization and lower mass. Therefore new floors may have problems with vibration serviceability. This thesis studies the vibration characteristics of hollow core slabs. The analysis was made in the finite element program Ansys. The hollow core slab was subjected to a varying force simulating one person walking across the slab.

This essay revolves around the reformation and sectorization of Swedish psychiatry starting in the 1970?s. Psychiatry was to change from being based in closed asylums to being an institution in the middle of society, finding social solutions to mental illness and working through a dynamic network of various care givers, such as welfare officers, nurses and psychiatrists. This new kind of psychiatry was first tested in Nacka, where psychiatric reformers Johan Cullberg and Bengt Berggren were the heads of a six-year long pioneer project of sectorized psychiatric care. My specific purpose is to analyze the new ideas of mental illness and of psychiatry?s role in society which were introduced in this project and how they were expressed in the official reports presenting it.The reformation was preceded by a public debate concerning psychiatry, which had intensified a few years around 1970.

We are more aware than ever about our impact on the common environment and the world's population. Consumption awareness can be one way to take social and environmental responsibility. This study aims to examine young adults' (19-30 years) attitudes toward consumption awareness in Sweden. Consumption awareness is treated in this study as the consumption of environmental and fair-trade labeled products that have been certified of a third party. The study is limited to everyday commodities, which in this case is groceries, household consumables and clothing.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

The purpose of this master's thesis is to examine children's communication and interaction during story time at the public library. The aim is also to examine how to develop the story time ? in terms of participation and equality ? at a specific library.Action research was used as a research strategy and participant observation, log, tutoring and interviews as methods to collect data. Since action research is done on the basis of practice, a significant collaboration with the librarian and the participant children is taking place within this study.Research from the fields of Library and Information Science, Education and Childhood Sociology form the interdisciplinary research area to which this study links. The theoretical framework consists of theory and concepts from the Socio-cultural Perspective, Poststrucuralist Feminism and Childhood Sociology.

Products and services have for a long time competed with their brands. For some time now, cities have begun to compete with each other to attract visitors and other stakeholders to come to their town. It is important that the citizens feel as they are a part of the message that the city sends out in its communication.Cities are today working actively with their brands, much like regular companies, in order to create the profile and image in order to be competitive against other cities and places. Cities and places are part of a dynamic process which includes both positive and negative events. These events might have an impact on the brands, and therefore it is a necessity to be able to react on these events to make the most of positive things and deal with the negative in a way that minimizes the effects on the brand.Citybranding as a research field is quite new.

The report addresses four main tasks, situation analysis of the company's total costs and transportation volume, cost analysis associated with the adjustment of the filling ratio, transport costs for the expansion and new expenses on a combination of expansion with new adjusted filling ratio.  Increasing transport costs for the company was the main reason for the request of the current situation analysis. A survey of the total cost with the actual volumes and transport provider pricing is the basis of the analysis that extends from May 2006 to October 2008. The results show an increase in costs, both overall expense and per cubic meter of transported goods. Volume spreads, trends, and seasonal variations are according to our and the company?s expectations.

Cycle time has a direct influence on number of returnable crates needed and therefore a crucial parameter for cost structure and pricing of the user fec in the pool system.For providing the growing market, number of crates has to increase as well as the utilization of existing crates. To accomplish this aim, cycle time for the whole supply chain has to be fully unravelled and understand.The purpose is to map cycle time and stock movements, to see how, where and when crates are being used in the supply chain. The goal is to make a method of cycle time calculation, together with suggestions of improving the pool system and decrease cycle time.The study has been a combination of qualitative and quantitative research and comprises the three biggest wholesalers in Sweden; ICA, Coop and Axfood. Furthermore have 65 grocery shops, connected to the wholesalers, been investigated and mapped.The study has come to a conclusion that cycle time for an average returnable crate is 19 days. The full-size and half-size crates have a bit longer cycle time, 21-22 days, while Dual Height-crates and shallow haif-size crates have 17-18 days.

This master thesis has been performed at Solvina in Gothenburg for Skellefteå Kraftand Vattenfall Eldistribution. The aim of it is to investigate the consequences of theinstallation of a wind power plant on the mountain Uljabuouda in the vicinity ofArjeplog. Especially the impacts on voltage and transient stability are examined.Furthermore, the amount of extra strain on the voltage regulation equipment and theneeds for increased regulation capabilities are looked into.The wind power plant is planned to be built by Skellefteå Kraft and connected to a130 kV grid owned by Vattenfall Eldistribution. The work comprehends the followingmain parts:- Theoretical studies aimed at wind turbines and power system stability issues.- Modelling of the type of wind turbines assumed to be built on Uljabuouda.- Simulations of different operation cases and analysis of the simulation results.The results from the simulations show that, as far as voltage stability and extraworkload on tap-changers are concerned, the wind power plant does not, in anysignificant manner, worsen the present conditions. The problem of overloading theline between Arvidsjaur and Vargfors is also minor.

Bakgrund: Internprissättning är ett välkänt verktyg för att värdesätta transaktioner av varor och tjänster inom en organisation. Frekvent förekommande syften med internprissättning är att kunna möjliggöra rättvis resultatbedömning av enheter samt att bidra till kostnadsmedvetenhet hos personal. Många ekonomiska styrverktyg, däribland internprissättning, är från början framtagna för att passa privata organisationer men trots detta har offentlig sektor under de senaste decennierna i allt större utsträckning anammat styrverktygen i hopp om en effektivare verksamhet med högre kvalitet. Trots att internprissättningen är ett populärt styrmedel saknas det empiriska studier kring hur Sveriges kommuner använder och påverkas av den.Syfte: Att kartlägga och beskriva hur Sveriges kommuner utformar och använder internprissättning samt att utveckla en modell för framtagande av målkongruent internprissättning i kommunerna.Metod: Studien har huvudsakligen genomförts med en kvantitativ forskningsansats i form av en enkätstudie. Enkäten skickades ut till Sveriges samtliga 290 kommuner och en svarsfrekvens på 37 procent erhölls.

The dairy market will change importantly in the coming years. The quota system, which has regulated the European dairy production, will disappear in 2015 and the European dairy market will then be importantly affected by the volatility characterizing the dynamic of world prices. Besides this, the global demand of dairy products is expected to increase due to the growing world population. Farmers in countries such as the U.S. and New Zealand, when compared to Swedish farmers, show greater familiarity and experience with risk management tools.