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?".

Sustainability and the traffics impact on the environment have become increasingly central within spatial planning. For many years, planning has been focusing on building new roads - this has resulted in increased use of automobiles, which many believe is unsustainable in the longer term. Therefore, authorities at national, regional and local level want to increase the use of alternative transport modes ? such as walking, cycling and traveling by bus.The thesis intends to study if the Municipality of Umeå?s policies for sustainable development have led to an increased use of public transportation. The use of public transport in Umeå is also compared with developments at national level, in order to see if there are differences in the level and trend.

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

Älvkarleby, landscape character and design proposal is a Graduated Thesis (30 ECCcredtis), in the subject of landscape planning at the Swedish University of Agricultural Sciences, the Department of Rural and Urban Development. This thesis is a study and implement of the method "Landscape Character Assessment" (LCA), developed in England and Scotland as tool to analyse and highlight the landscape in different planning processes. The purpose of LCA is to increase the understanding and strengthen the role of the landscape. The thesis consists of three main parts: landscape characterization, guidelines and a design proposal. The landscape characterization emphasizes the values of the landscape in different types of planning processes, a documentation to base estimations on in any kind of change in the area. Theese estimations have resulted in guidelines that give proposals to the development of the landcape, focusing at the desingproposal.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

Abstract:Title: Engelska (Svenska)Number of pages: 40 (47 including appendix)Author: Carl StrandTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2005University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The purpose of this essay is to analyze how young people, in the ages 18 to 25, relate to the subject of file sharing, and what their attitudes to this phenomenon are. I aim to describe how they use file sharing, their knowledge about it, how their usage have changed due to the new copyright law, what their stands are on the question of resource control and management on the Internet, and what they think of the future of file sharing.Material/Method: The method being used is a qualitative focus group interview model, used to investigate how young people look at the subject of file sharing. The results of the interviews is then applied to a theoretical framework based on thoughts of Denis McQuail, Lawrence Lessig concerning creativity, copyright, resource management and file sharing on the InternetMain Results: My conclusion is that the widespread file sharing habits of young people is not only caused by the temptation of getting free stuff, but of the lack of commercial and legal alternatives. Youths are willing to pay for media if the distribution is superior to the illegal file sharing alternative. They are a generation of young people that has grown up in a society where the tendency in many fields has been to make everything faster and more effective.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

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 explores strategic communication management within the non-profit sector. Communication models need to be adapted to the specific sector as different sectors require different approaches of strategic communication management. In the spring of 2013, the non-profit organization Save the Children Sweden initiated a communication model based on volunteer communicators. The following study explores how non-profit organizations can manage communications with a focus on volunteers as a communication resource. The applied research questions concern how volunteers may be integrated into communication activities, the opportunities and challenges connected to involving volunteer communicators and how this may affect the role of the organization's employed communicators.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2013:4.

Social housing in Northern Europe and the importance of social and political consideration in planning. Focus of the essay lies on the "burning suburbs" of France, based on literature studies combined with a study visit to Les Minguettes outside of Lyon..

Syfte: Att undersöka ledares tillvägagångssätt och möjligheter att ta tillvara mångfalden på arbetsplatsen i form av olika kompetenser, samt att se hur mångfaldspolicys på företagen kan utvecklas i framtiden. Problemformulering: Idag råder en ändrad syn på medarbetare. Från att ha setts som utbytbara enheter, ses de idag som ett viktigt konkurrensmedel med olika behov och drivkrafter som kan nyttjas till företagets lönsamhet. Detta ställer krav på ledaren i form av att kunna gå från ett företag där individerna ses som vilken produktionsresurs som helst, till ett företag där man lyfter fram mångfalden av individerna och skapar en insikt om att tillvaratagandet och utvecklandet av dessa kan vara förenligt med goda resultat. Metod: Kvalitativa forskningsintervjuer med platschefer och centrala chefer.

Historiska stadsbyggnadsstrategier med fokus på hållbarhet eller grönska utgör utgångspunkten för framtagandet av en ny stadsbyggnadsstrategi som ska vara hållbar ur alla aspekter; både ur ett socialt, ekologiskt och ekonomiskt perspektiv. I kandidatuppsatsen undersöks möjligheterna att fortsätta förtäta staden och samtidigt behålla stadens parker och grönska. Stadsbyggnadsstrategin är döpt till Stad-i-park och är en utopisk vision som syftar till att förändra vårt sätt att leva och vilken funktion en stad ska fylla för att nå en hållbar utveckling. Detta uppnås i teorin genom att ersätta transporterna inom staden med framförallt spårbunden trafik, öka mötesplatserna i staden genom att föra in mer grönska och torg samt att förtäta staden då byggnader som tillhör dagens trafiksystem inte längre behövs. Förändringar i infrastrukturen ska inte påverka rörligheten utan staden ska även i fortsättningen vara tillgänglighetsanpassad vilket bl.a.

Denna kandidatuppsats behandlar sambandet mellan hållbar utveckling, spårväg och städers varumärke. Med utgångspunkt i europeisk planering har en fallstudie av städerna Montpellier och Malmö gjorts för att undersöka dagens ideal och de drivkrafter som ligger bakom byggandet av spårväg. I uppsatsen ges en kort översikts om trafikplaneringens historia för att få en förståelse varför läget ser ut som det gör idag. En genomgång och förklaring av begreppet hållbarhet görs också samt en undersökning kring marknadsföring av städer och begreppet ?place branding?. En analys av styrande dokument och information från kommunerna har gjorts för att ta reda hur de motiverar valet av spårvagnstrafik med fokus på hållbarhetsaspekterna. Slutligen har resultatet av analysen jämförts för att se vilka slutsatser som gick att dra utifrån det insamlade materialet. Några av slutsatserna är att spårvagnsbyggande kan användas som en del i arbetet för att marknadsföra en mer hållbar stad samt att det finns politiska drivkrafter bakom valet av spårvagn som kollektivtrafikmedel..