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.

An evaluation: how have the goals of ?Vårdkedjeprojektet? been implemented at the treatment centre of RällsögårdenThis evaluation was commissioned on behalf of the treatment centre of Rällsögården. The aim of this study is to evaluate how the goals of ?Vårdkedjeprojektet? (VKP) have been implemented in the institutional care at the treatment centre of Rällsögården. This study was focused on the following questions: a) how is the function ?internal coordinator? experienced by staff at Rällsögården, b) in the function of internal coordinator what aspects are thought of as effective/non-effective concerning the cooperation with ?external coordinators? and contact with clients and staff, c) how is Vårdkedjeprojektet and its treatment approach ?Community Reinforcement Approach? (CRA) experienced by coordinators, clients and staff and d) how well is the aftercare functioning for clients who have finished their treatment at Rällsögården, and still participate in VKP?The choice of research method was triangulation; a combination of qualitative and quantitative methods.

The municipality, of Gatukontoret in Local government of Borås has in the long run, a required need to look after the current heating devices (the gas production plant) in sewage treatment plant, called Gässlösa. The practical work of the examination is about, trying to find a better way to take care of the current heat recovery. That may be one way or another, rather easy to implement in the existent construction.Through the work to increase the efficiency of the gas engine, implement of some external cooling system by heating exchange device. That gives an opportunity to heat (primary) the digester, (but even all internal public areas) with its own superfluous heating.The report shows that if the management group may invest 422 704 crown to implement a heat exchanging device, it gives more space to reduce the need to buy expensive external energy. Gatukontoret´s pay off time, for buying machines, is 20 years, with reservation to calculate with 4 percent internal interest, leads to the yearly mount of 31103 crowns.If Gässlösa increases the gas engine time in (effective) duty approximately (correspondingly) 48 hours a month the entire investment will generate a profit in January in year seven after the implementations.

This report is the result of a thesis as been implemented during the spring term 2009 atthe University of Gävle.The company Bruks produces mobile chippers which are used for chipping loggingslash, roundwood and parts of trees. The chipper is powered by a separate diesel engineand the chipper can be assembled on trucks, trailers or some other carrier vehicles.When the chip has passed the chipper drum, the chip is collected in an integrated binwhich is mounted on the vehicles frame with dumping yokes. When these dumpingyokes were designed they were probably created with large material dimensions. Theaim with the degree project is hence to study the strengths of materials and, if possible,to suggest an arrangement that can decrease the total weight on the dumping yoke onBruks´ mobile chippers 805 CT.The CAD-program Pro/ENGINEER was used during the project for outlining the 2Ddrawings,as distributed of constructors on Bruks, to solid 3D-parts. The three-dimensionalassembly from Pro/ENGINEER was transferred to Pro/MECHANICA.

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.

För många verksamheters långsiktiga överlevnad, är det av stor vikt att kunna göra korrekta analyser för att därigenom också kunna fatta bra beslut. Till sådana analyser krävs data av olika slag. Sådana data kan komma från källor inom verksamheten (interna), men många gånger kan data från källor utanför verksamheten (externa) också bidra med värdefull omvärldsinformation. Dataunderlaget till analyserna kan med fördel inkorporeras i ett Data Warehouse (DW), vilket ger möjlighet att använda informationen på ett strukturerat sätt inom ramen för någon form av Business Intelligence (BI)-lösning.Processen att inkorporera data från olika källor till ett DW kan vara komplex - i synnerhet då externa datakällor används. Ett ramverk har tidigare tagits fram i syfte att fungera som stöd vid en inkorporering.

The following thesis is examining compliance with EU-law from a member state perspective. The variation in the compliance level between the member states from 1995 to 2005 is analyzed to prove the fact that the Nordic member countries during the measured time period experienced a low number of infringements. The infringements that did occur were resolved faster and more efficient in the Nordic countries then in the other member states. The theory used to explain the Nordic compliance rate is divided between external and internal pressure in a pull and push model. The external pressure is illustrated with argumentative persuasion from the EU-commission to the individual member states; how the state responds to the persuasion in order to act compliant.

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.

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.

Business and organizations use computer network in a greater extension than ever before, especially for business-critical use. That increase the demand of security for all systems, both against internal and external threats. The demand on the authentication method used today increases. Today they normally uses password or some kind of smart card. I will performa literature study that will investigate the possibility to increase the security in authentication of users without the use of extra hardware.

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.

Our purpose is to report on a few of the internal and external factors that influence a person to choose and dare to start his own company, instead of being employed. We would also like to get an insight on what is of strong importance when you establish a new company. This will be done with a theoretical and empirical study..

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.