Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Thermia Värme AB is one of the market leading manufactures of heat pumps. In order tomaintain this position, the company wants to improve the vibration characteristics of theirproducts. The aim of this thesis is to develop product design changes that lead to a reductionof vibrations in the heat pump Thermia Diplomat 8.The main cause for vibrations in the system is flow pulsation and mechanical forces inducedby the scroll compressor. Vibration is transmitted through the compressor piping and receivedby the heat exchangers, from where it is further transmitted to the connection points for theradiator and heat source circuits.A number of design changes in order to improve the vibration characteristics have beenevaluated through calculations and practical experiments. The changes have included thecompressor and heat exchanger mountings, the compressor suction and discharge line pipingand also pulsation dampening.The results of the experiments show that the vibration levels in the connections for the heatingand brine circuits can be decreased strikingly through changes in suction and discharge linepiping.

Abstrakt The yield curve as a forecasting tool for inflation has been thoroughly investigated. However, most of these studies considered only the major economies, such as the U.S. economy or the major European economies and not a small open economy such as the Swedish. The Swedish economy should be much more affected by the world economy then the bigger economies. The purpose with this study is then to investigate whether the Swedish yield curve, or the Swedish interest rate, can be used as forecasting tools for the Swedish inflation.

It is a common-held belief that the social worker for the most part uses oneself as a ?tool? in working with clients. This study seeks to examine that ?tool? in the context of treatment of teenage boys with psychosocial problems such as criminal behavior, drug-abuse and/or abusive home environment. The main purpose is to identify the conceptions of masculinity, and more specific hegemonic and subordinated masculinity, of the professionals working with the boys.

The result from Requirements Engineering is a Requirements Specification. Characteristics of a good Requirements Specification are unambiguity, completeness, verifiability, consistency, modifiability, traceability, correctness and ranked for importance and/or stability.This work defines these quality attributes and answers the questions how to reach these attributes and the diffuculties which exist in this area.This work should be read to get an overwiew of the area Requirements Engineering and Requirements Specification..

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

The study of culture is specifically relevant to libraries confronting changes. A variety of conditions makes it beneficial for libraries to understand the strengths as well as the weaknesses of the underlying culture. Such an understanding can help libraries in adjusting to changes easier, without losing the cultural values that they hold important to their identity and strategic strengths.Taking this as a starting point the purpose of this essay is to examine and describe what aspects in prevailing library cultures are important to pay attention to when meeting changes. To accomplish this we will explore the concept of library culture, its substance, meaning and expression.Culture is reflected in the artifacts, values and underlying assumptions of formal and informal groups. Culture can be found at various levels.

Our purpose of this paper is to seek an understanding of which service quality factors that affects customers in their decision making progress regarding purchasing financial services such as pension products. We also seek to evaluate the different service quality factors by compare their relative strength against each other. The study aim to investigate if there are any connections between customer behavior variables such as gender, age and income in comparison to these service quality factors related to pension products.The findings aim to help a small financial institute such as our case company Plain Capital to understand how their customers experience service quality regarding pension products.In order to find empirical results we conducted a qualitative research as well a quantitative research. The qualitative research employed both a focus group interview with pension savers and an interview with our case company Plain Capital. We were able to identify the service quality factors for pension?s products with help from the focus group interview.

In a society where adults set the conditions for children?s play and generate modern and at times technically advanced products, fundamental characteristics like simplicity, opportunities for motor skills training and learning tend to be neglected. Owing to this, the Linköping-based company Time In wants to introduce a new multifunctional product, which differs from other products in shape and function and lives up to the often overlooked, basic characteristics in a toy.With Time In as the assigner, the purpose of this master thesis has been to use simple means to produce a "learning by playing" concept. Since Time In sells toys and products suitable for children in nurseries and preschools, the development of the products has therefore included a study of nursery and preschool environments.The thesis has been carried out within the Product Design subject area at the Department of Management and Engineering at Linköping University. Concept development has been done in three phases: the Preparation phase, the Design phase and the Presentation phase.

Background: Research results show that the potential of corporate social responsibility (CSR) has increased. That means there is a growing pressure on Swedish companies to act with responsibility: general public has a positive attitude towards companies that communicate their CSR. Advertising agencies have been criticized by their way to manage the question of social responsibility. One of the characteristics of an advertising agency is their anonymity; even though their products are extremely visible, it is rarely clear who gave rise to an advertising production. If this is put in relation to CSR in general, we find ourselves in a contradictory situation when CSR in many cases is about exposure of the responsible corporation.

  Purpose/Aim: To achieve a deeper knowledge and better understanding of how Hillary Clinton and Barack Obama use rhetoric figures and body language to convince the people that they are the individual who should be elected as the democratic nominee and if and in which way Internets characteristics take practical expressions in the supply of videos on YouTube and Barack Obamas and Hillary Clintons official websites.Material/Method: Quantitative content analysisMain results: Hillary Clintons and Barack Obamas ability to spread out exactly the information they want on their official websites takes expression in form of videos with only positive information. Hillary Clinton and Barack Obama try to create a form of advertising on their official websites through the publication of these videos. Internets special characteristics are highly visible and realized in the videos on YouTube. Users are very active which take expressions in creative creations of videos. On YouTube there also exists negative information about Hillary Clinton and Barack Obama.

We were assigned to do this master thesis by Husqvarna AB who at the time for this thesis just had implemented a new material and production planning system called Replenishment system. Husqvarna AB wanted us to examine the effects of their new planning system to see if it was profitable or not. Husqvarna AB had for a time considered their delivery and supplier service to bee their biggest problem and they wanted to solve this problem by improving the communication with all involved actors in the logistic chain, which they hoped would result in a better mix of products in their warehouses. The aim of this report was therefor to analyze eventual effects for Husqvarna AB when changing from a traditional material- and production planing system to a more information intensive one. The result of this report showed effects on decreasing administrational routines and improved flexibility and lead-times.

Design principles are usually used by interaction designers to help creating a user friendly design by making the designer think about the different aspects of the design. These design principles has been further developed since they emerged in the 1990s, and today they're often used in the field of interaction design. By using the design principles, bad design can be avoided and the frustration of the user reduced. Design patterns is described as structural and behavioral characteristics to improve the environment in user interface amongst other areas. These characteristics could make things easier to understand or improve their appearance, they make tools more usable.The purpose with this essay is to identify design guidelinesto be used by developers when designing surveillance systems.

This report is a documentation of a Master?s thesis of 20 credits performed at the educational program of Technical Product- and Production Development with Design at Halmstad University. The project is carried out in cooperation with Hafa AB in Halmstad.The purpose of this project was to bring forth a concept of a bathroom cabinet for Hafa?s new selection Young through creative design methods. The selection is supposed to attract the younger purchaser but also a target group that dare to experiment with home furnishing and appreciates new design.

This market study was written on behalf of Uni4 Marketing (U4M) and investigates the Egyptian softwood market. The objective was to identify what characterises a good softwood supplier according to Egyptian importers. In addition to this U4M?s competitiveness compared to their competitors was evaluated. The study also identified possible sources of competitive advantage possessed by U4M.