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 is a qualitative study based on two focus group interviews with a total of six social workers who work with assessing financial aid in two municipalities. The study aims to examine how the social workers experience and handle their ambiguous professional role, on the basis that they are expected to support and control the client. The theoretical framework is the theory about discretion and role theory. The results show that social workers find it difficult to combine these different approaches. Two different groups of strategies that social workers use to manage their professional role have been distinguished, the first is used to combine the different approaches (combination strategies), which are: empathy, to be distinct and to "blame" the organization.

The purpose of this study is to gain a better understanding of women who have been abused by their partners. The study also examines how violence takes shape in a relationship. Based on a qualitative text analysis of three autobiographies and one novel, we have obtained the material for this study. The three selected autobiographies are; "I have not told you everything" by Jessie Andersson, "The nightmare" by Maria Dahlén and "It would be a pleasure to kill you" by Magdalena Graaf and the novel "Hidden" by Liza Marklund. To gain a better understanding of this topic, we have used the following theories; the process of normalization of violence, gender and masculinity.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Protected Designation of Origin (PDO) is a quality control system created by the European Union (EU) to protect integrity of certain food and drinks that are produced in a specific area in a unique way. By protecting these products, the EU can certify that the traditional region-specific methods of food and drink production are preserved. The EU countries that follow such a system are mostly from Southern Europe. For instance in France, the PDO system has helped improve the income for farmers, boosted the rural development and assured protection for farmers against the abuse of their brand and the selling of their products by outsiders. In Sweden, there are no PDO products yet, instead there is Protected Geographical Indication (PGI) and Traditional Speciality Guarantee (TSG) that are not as protective as PDO.

Denna uppsats är skriven på initiativ av Alkohol- och drogmottagningen i Umeå kommun. Syftet med studien är att undersöka hur före detta narkotikamissbrukare upplever omställningen till ett drogfritt liv. Enligt Socialstyrelsen finns uppskattningsvis drygt 100 000 personer med missbruk i något av samhällets vård- och behandlingssystem. I en studie påvisas mönster som innefattar att ett drogmissbruk leder till en avvikande identitet, som i sin tur leder till stigma. Vidare visar en annan studie att sociala relationer haft en stor betydelse där närheten till andra människor har varit en viktig beståndsdel för stöd och hjälp.Uppsatsen utgår från en abduktiv ansats och bygger på kvalitativa semistrukturerade intervjuer där intervjuerna har bearbetats och analyserats med inspiration av kvalitativ innehållsanalys.

I denna uppsats diskuteras sambandet mellan risk, marknadseffektivitet och volatilitet. En studie görs för att se om volatiliteten (kursrörligheten) har ökat i enskilda aktier under tidsperioden 1988-1999. Vidare behandlas vilka faktorer som kan ge upphov till volatilitetsförändringar, vilka konsekvenser en förändrad volatilitet får för olika typer av investerare samt om utvecklingen är förenlig med EMH (den effektiva marknadshypotesen).Studier av volatilitet är intressanta p g a den risk som uppstår för olika marknadsaktörer vid en ökad volatilitet. Uppstår felvärderingar på aktiemarknaden finns även risk för att kapital fördelas på ett sätt som inte är optimalt. I stora drag kan man definiera begreppet volatilitet som ett mått på hur stor osäkerheten är inför den framtida kursutvecklingen för en aktie.

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.

This study has been performed at a smaller high school and with its industry students, the high school is located in a small industrial community. The purpose of my study has been to find out what students think about their work with the project work, what they think has been positive and negative, how their motivation is influenced by the work on the project and if the work has been affected by factors outside the school world.The interviews have been carried out like normal conversation with open questions. The students who participated in the study comes from the school where I did my internship. The selection was done by asking all students from a specific course, those who were positive to participate are also the ones I have chosen to interview. My main study results, in summary, described as the students, once they were inside their work were positive to the project work and felt motivated in their work. Negative experiences, for the students which attend a practical program, has mainly been economic, as the school does not provide any financial support.

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

Studiens syfte var att beskriva det misshandlade barnets upplevelse av sin vardag och erfarenhet av möten med vården. Metoden som användes var kvalitativ narrativ analys. Fem patografiska autobiografier analyserades. Resultatet redovisades i fem teman: "den dysfunktionella familjen", "lögnen som strategi", "barnets ensamma kamp", "vara osynlig i vården" samt "från avgrunden till fristad". Diskussionen baserades på en syntes av Travelbees Human-to-Human Relationship Model och analysens fynd, det vill säga de fem temana.

Verksamheten Spindeln i Västerås vänder sig till personer med så kallad dubbeldiagnos, människor med psykisk sjukdom och samtida missbruksproblematik. Syfte med denna studie var att söka kunskap om vad klienterna med så kallad dubbeldiagnos på verksamheten Spindeln upplevde som meningsfull sysselsättning, samt om verksamheten Spindeln bidrog till att klienterna upplevde sig inneha någon form av meningsfull sysselsättning. Empirin insamlades genom kvalitativa semistrukturerade intervjuer med fem klienter från Spindeln. De teorier som behandlades var känslan av sammanhang (KASAM), stigma samt socialt kapital. Dessa teorier användes till att tolka empirin tillsammans med tidigare forskning inom området psykisk sjukdom och meningsfull sysselsättning.

Abstract: Private equity used to be synonymous with tremendous yields and rates of return. However, the private equity market trembled in 2008, due to the financial meltdown caused by the worldwide credit crisis. Considering the current low number of exits within the private equity industry, the purpose of this thesis is to examine if there has been any change in how private equity firms control their portfolio companies since the inception of the crisis. One private equity company and two portfolio companies have been studied. The case study is prepared from interviews with senior directors in the portfolio company and investment managers in the private equity firm.

The aim of this study is to investigate how different organizations and authorities work and collaborate to make children of mentally ill parents more visible. The question formulations, which are used in our research, are:- How do different organizations and authorities work to make children of mentally ill parents more visible and how can this work be improved?- How do laws and guidelines affect the organizations and authorities work to make children of mentally ill parents more visible? - Is there any collaboration between the different organizations and authorities concerning work with children of mentally ill parents, and how does that work appear? A qualitative method strategy was chosen to gather an in-depth understanding of the informant?s experiences and to collect descriptive information. Six organizations and authorities were selected from the comprehension that they could be important in giving support and because it is possible for them to pay attention to these children. Interviews were performed by using a half- structured interview guide.

The aim of thesis was to, through a action research study and through individual interviews with five students, clarify their perspective on educational assistance in high school. The study shows that students prefer teaching in small groups outside of regular whole class because it gives the them access to the factors they consider crucial for a functioning support-time whit a skilled and dedicated teatcher, in a calm and safe environment. Moreover, the students claim the importance of technical equipment especially in the Swedish subject, but also in other subjects. Today the educational assistance varies from an outside-the-class teaching situation to a whole-class situation with teacher support as well as technicaal equipment. When the student were asked to describe the cinditions under which studies can be conducted with the whole class they tried to imitate the learning environment they have in a small group.