This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

In this interview study I have examined eleven Swedish advertisers and professional communicators and their view of ethics in the advertising industry. The purpose of the study was to shed light on how they see their ethical responsibilites, as well as trying to understand how they reason in regard to ethics as a whole. The main research questions regard the distinction between business and economic responsibilities towards their clients and societal ethical responsibilities, which ethical questions are of importance to them, and how they believe the industry should be regulated.The theoretical framework of the study uses media ethics, social responsibility theory, media accountability theory, and stockholder and stakeholder theory as its base. The study was performed using a qualitative method through interviews and the interpretation of these. The results of the study finds that the consulted advertisers have set opinions of what they themselves would decline to work with for ethical reasons, and has also been able to identify five main categories of ethical issues that they attach great importance to.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Alkoholberoende och missbruk är ett omfattande problem i såväl Sverige som i övriga delar av världen. Med tanke på de fysiska, psykiska och sociala konsekvenser som missbruket leder till för både missbrukaren, och människor i hans eller hennes omgivning, finns det all anledning att undersöka möjligheter för att åtgärda detta. Syftet med detta examensarbete är att kartlägga olika behandlingsmetoder och att med psykologiska teorier om mänskligt beteende som utgångspunkt komma fram till den behandling en alkoholberoende individ behöver. Resultaten visar på att såväl personlighetsfaktorer som det sociala sammanhang individen befinner sig i har betydelse för om han eller hon missbrukar alkohol eller inte. Den sociala miljön bidrar till stor del till en alkoholberoende individs identitet och beteende.

The expectations of a successful outcome are great during childbirth. The overall objective of prenatal care and birth care is that midwives contribute in creating the most positive experience of pregnancy, child birth and infancy as possible. During the past 30 years there has been a significant increase in sectiofrequency both in Sweden and the rest of the Western world. More parents feel an overall insecurity when it comes to child labour. The purpose of this study was to describe how midwives experience the work of creating a sense of security and good nursing when meeting the expectant parents.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

Apotekssektorn omreglerades 2009 och Apoteket AB miste genom detta ensamrätten till att sälja läkemedel. En ny konkurrens har för Apoteket AB bidragit till en förändrad situation som inneburit att nya krav ställts både på företaget och på dess personal.Denna studie syftar till att undersöka Apoteket ABs verksamhet, efter omregleringen av apotekssektorn, med fokus på företagets personalstyrning. Undersökningen riktar sig mot hur företaget vill att deras anställda ska arbeta för att attrahera och behålla kunder. Vidare har ändamålet varit att ta reda på företagets tillvägagångsätt för att implementera detta arbetssätt i verksamheten, samt att ta reda på hur de kontrollerar att det nya arbetssättet bibehålls. För att undersöka detta har datamaterial från sju intervjuer, tre av Apoteket ABs årsredovisningar samt tjugo rekryteringsannonser analyserats.Studiens teoretiska utgångspunkt är Hochschilds (1983) teori om emotional labor, vilken handlar om hur serviceinriktade organisationer använder sig av medarbetares känslor och emotioner som en resurs.

In this study I have investigated how role playing may change young students´ attitudes and behavior. According to the Swedish National Agency for Education´s governing document, Läroplanen för de frivilliga skolformerna, 1994, the principals at Swedish schools are required to inform students about the risks connected with alcohol and traffic. Scientists bring to our attention the need for emotional information to change attitudes and behaviors. The Historical Wine- and Sprits Museum in Stockholm has arranged a role play that gives emotional information to school students in order to affect their attitudes towards drunk driving. My study is a qualitative examination of this role play.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

During the last years, the pharmacy market undergone major changes. Re-regulation that has been done in 2009 meant that monopoly was unlocked for competition. In a market where firms offer equivalent products, increases the importance of delivery service as competitive tool to differentiate themselves among the crowd. This also applies to pharmacy market where the supplies of goods in large way consist of equivalent products regardless of the company.This case study observes the importance of delivery service in terms of competitive tool on pharmacy market by focusing on a company?s improvement in delivery service.

In this paper we have investigated which visual components that are of importance when designing a website with the purpose of influencing peoples attitudes in a positive direction regarding the specific phenomenas crowdfunding and microinvestments. To investigate how people respond to these concepts we made a survey. The survey showed us that the respondents were indecivise regarding risktaking and that personal interest was of great importance weather the respondents were to invest or not. Therefor we included visual components in the design with the purpose of expressing professional and trustworthy impressions and at the same time reach the user at an emotional level. In the following interviews that we made we tested if our visual components had the intended effects.

Posters had their breakthrough in 1830-1840?s all thanks to the lithographic printing technique. The poster was used as an advertising tool.In this essay, we have looked at which semiotic and rhetorical elements that are found in today?s Swedish movie posters. What kind of image and text elements does the poster use and with what function? With what and how do they persuade the audience that the movies are interesting and worth seeing?We have taken the most popular Swedish movies between 2001 and 2010, one for each year, going by the statistic found at the website of the Swedish Film Institute.

Syftet med föreliggande studie är att undersöka hur olika typer av känslomässigpriming påverkar bedömningen av neutrala ansikten. I studien undersöks också hurpersonlighetsegenskapen neuroticism påverkar denna bedömning, både enskilt och ikombination med känslomässig priming. 82 försökspersoner deltog i undersökningen.Primingen sker i form av emotionella ord som är positiva, negativ eller neutrala.Tidigare studier har visat att neuroticism favoriserar negativa affekter, och hypoteseni studien var att den negativa primingen ska ha större effekt på individer som liggerhögt på skalan som mäter neuroticism än på de som ligger lågt på skalan. Resultatenav denna studie visade inga signifikanta huvudeffekter av vare sig priming ellerneuroticism, även signifikanta interaktionseffekt mellan dessa faktorer uteblev. Enförklaring till uteblivna resultat kan vara att neuroticism grupperna inte skilde sigmarkant från varandra på just denna variabel och därför inte heller uppvisade någraskillnader i bedömningen av ansikten.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.