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.

I det här arbetet har jag undersökt möjligheten att synkronisera lagrad kalenderdata mellan två olika system.Mitt arbete beskriver ett API, som i ena änden kommunicerar med Xcerion Baxide-Web Services, och i den andra änden med en mobil enhet med implementerat stöd för Exchange ActiveSync (t.ex. en iPhone eller Android).Med hjälp av Exchange ActiveSync-protokollet kan man synkronisera bland annat kalender, kontakter, e-post, anteckningar och påminnelser mellan flera klienter genom en Exchange Server. Dock hamnade all implementation utöver kalendersynkronisationen av Exchange ActiveSync redan från början utanför examensarbetets ramar.Microsoft tillhandahåller en mycket detaljerad dokumentation över Exchange ActiveSyncprotokollet. Dessutom, bland annat med hjälp av Microsoft Exchange Server 2010 och programmetWireShark kunde trafiken från en redan fungerande implementation av protokollet avlyssnas.Kommunikationen mellan en klient och en Exchange Server kan antingen ske över HTTP eller HTTPS där data transporteras kodat i WBXML. Av säkerhetsskäl är det dock rekommenderat att en Exchange Server inte tillåter trafik över HTTP.Innan själva implementationen analyserades protokollets struktur samt vilka nödvändiga metoder som behövdes för kalendersynkronisationen.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

It?s been noted that cows held at the section of ruminant medicine and epidemiology, Swedish University of Agricultural Sciences (IME), used for the education of veterinary students, have a lower heart rate than what is considered normal for ruminants. In this investigation the heart rates of seven lactating cows were recorded continuously during the period around drying off. The first recording took place at the farm from where the cows were bought, and then their heart rate was monitored after their arrival at IME and further on until they were completely dried off. The results were then compared to the heart rate of seven already dried off cows from the same farm.

To understand the glass electrode needs knowledge from more than one level. The construction ofthe glass electrode is one part, an other is the composition and structure of glass. The Nernstequation have an important role, but also the sources of errors in the analysis and the calibration ofthe glass electrode. Focus for this article is how the glass electrode really works and how Gibbs freeenergy made the potential dependent of the concentration of H+and gives the logarithm to thefunction. Nikolskii's ion exchange theory starts to explain the question about how the potentialcreates and Baucke's dissociation mechanism made it more explicit.

This essay which is an event study aims to examine if an announcement of a CEO exchange actually is course-affecting information. The essay study?s if a variation can be detected in the share price in relation to an announcement of a CEO exchange. The study also aims to examine if the characteristics; age, number of years at the post, and compensation to the CEO effects the share price progress. The study embraces 46 companies from eight different line of business.

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

Tourism is often being viewed as one of the worlds largest sectors and a great contribution to growth and development. There is a large motivation amongst developing countries to promote themselves as a tourist destination, since they expect the tourism to generate economic growth. The government of Thailand has been promoting tourism since 1960, and the number of foreign visitors has increased from 100 000 back then to 13.5 million in 2006. The purpose of this paper was to investigate weather the increasing tourism industry in Thailand has pulled resources away from other sectors of the economy towards the tourism sector, and in that way harming Thailand?s international competitiveness and causing deindustrialization.

The thesis explores the Uncovered Interest rate Parity (UIP) and the possibility of cross-currency arbitrage between England, Germany and Sweden. The data is gathered between May 1999 and December 2005 on a monthly basis and is compared using simple regression analysis. The aim is to find out whether UIP holds and, if it does not, a risk premium exists that makes it possible to make arbitrage gains on moving capital between England, Germany and Sweden. It is discovered that UIP does not hold and that cross-currency arbitrage possibilities exist. In the end a an attempt is made to practically show how the arbitrage possibility could be used for a real investor to make risk free gains from the Foreign Exchange market..

The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.

Due to the growing wild boar (Sus scrofa L.) population in Sweden there has been an increase in wild boar related traffic accidents, damage on cropland, and conflicts regarding the management of the wild boar. Knowing what makes the wild boar reproduce and survive more or less successfully in different geographic areas is an important part of managing the population. According to previous studies the wild boars rate of increase varies from county to county. The aim of this study was to test, on the county scale level, if landscape composition and diversity as well as people and hunter densities might be the reason for this variation. The first hypothesis was that a big proportion of forests and cropland would increase the rate of increase.

This report describes a bachelor thesis work performed at the cloud storage company CloudMe in Linköping, Sweden. The storage service provided by CloudMe allows users to access their files seamlessly from multiple units at the same time. In the cloud there is storage provided for contacts, calendar and e-mail, which is data nowadays normally used by smart phones.Exchange ActiveSync is a protocol developed by Microsoft which, among much more, provides functionality to synchronize the previously described data. This protocol is supported by the smart phone developers and the ability to synchronize over the exchange protocol is implemented in products by default. Due to this fact it would be preferable to implement support for synchronization from CloudMe to phones over this protocol.

Den här rapporten presenterar examensarbetet utfört på Sekonden IT AB, vilket gick ut på att utveckla en lösning till Sekondens synkroniseringsproblem med kontakter i Exchange. Syftet med den här rapporten är att beskriva hur jag har gått tillväga för att lösa Sekondens synkroniseringsproblem, vilka hinder jag stött på och hur jag löste dem.För att utveckla en lösning till Sekondens synkroniseringsproblem behövdes en testmiljö sättas upp, liknande Sekondens servermiljö. En stor del av examensarbetet handlade om att få flera olika program att fungera tillsammans, vilket ledde till att jag spenderade mycket tid på installation och konfiguration. Jag har utvecklat en lösning som bestod av; en webbtjänst för att utföra synkroniseringsuppgifter, en Windowstjänst för att kontinuerligt anropa webbtjänsten och ett gränssnitt för synkroniseringsval, placerat i Sekondens intranät..

This report presents the results of the tests of data rate and signal strength that I have conducted. The tests have been performed in the municipality of Arvidsjaur, Sweden. The report also contains the conclusions I have drawn from the results as well as an introduction to radio and the technology used in the nets that have been testedThe equipment used is:LG G2 cellphone used to test Telias 3GHuawei b593s-22 3G/4G router used to test Tele2s 3G/4GMobile Broadband Gateway R-90 used to test Net1s CDMAThe data rate has been tested with bredbandskollen (www.bredbandskollen.se). The signal strength(RSSI) has been read in the configuration menu of the broadband routers as well as in the cellphone.The conclussions drawn:Net1s net appears to be more used compared to its capacity than the other netsTele2s net has a high and even data rate where it?s signal strength is sufficient.