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.

The aim of my study is to look at two specific schools and their work with Internet in the classroom and compare their work to what experts say about how you should educate. The study focuses on how teachers guide the students to be critical to the information they encounter on the internet. What do the experts say? How should the teachers work with Internet in the classroom? What do the teachers say about their work with Internet? What do the teachers say regarding children and the Internet?  To answer these questions I have interviewed two teachers from different schools, which had classes with children 6 to 8 years old. The schools are very different from each other concerning investment on Internet devices in the classroom.

Companies become more and more aware of the added values of the packaging. A well chosen and developed packaging can reduce the costs for the companies through reduced costs for transports, reduced quantity of waste and discards and increased goodwill for example. The companies? costs for salaries can also be reduced due to the increased packaging handling efficiency and the reduced costs for sick leave, reduced work capacity and rehabilitation etc. that can arise when handling poorly developed products and packaging.

There is a shortage of locally produced high quality protein concentrates in Europe andSweden. Local production would decrease the dependency on imported soybean and meet thedemand for organically grown feedstuff from ecological dairy farmers. Field bean (Viciafaba), peas (Pisum sativum) and sweet lupin (Lupinus angustifolius) are good alternatives tosoybean, but contain anti-nutritional substances (ANS) that could reduce their use as proteinconcentrates in dairy cow diets. The aim of this literature study was to review which ANSfield bean, peas and sweet lupin contain and whether they affect dairy cows negatively.Trypsin inhibitors and Chymotrypsin inhibitors (TI) were present in all three crops. TI couldbecome inactivated and degraded in the rumen, but due to the high passage speed of thedigesta, most TI left the rumen in an active state.

Food waste from grocery stores - An analysis of municipal management inSweden and a detailed study of the situation in Umeå municipalityThe objective of this thesis was to analyze the municipal management of food waste fromgrocery stores in Sweden in general and in Umeå municipality in particular. Furthermore theobjective was to account for the different waste treatment methods that can be used and toevaluate them from an environmental perspective. In order to analyze the municipalmanagement a survey was sent to all of the municipalities/municipal waste companies inSweden. A general comparison of treatment methods was carried out on the basis of ascientific review and a system analysis was performed in order to compare three differenttreatment alternatives for the food waste generated in grocery stores in Umeå. The surveyshowed that the legal definition of food waste from grocery stores is unclear and variesbetween municipalities.

The purpose of this master?s thesis is to find out in which ways a group of first generation immigrants use Swedish papers and magazines in a public library and which information needs this group has about Swedish society. One important aspect in this essay is integration of immigrants in the Swedish society as a possible effect of newspaper reading. The method used in this study is qualitative. Data is generated through semi-structured interviews.

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

This study investigates the succession process in family businesses and aims to enhance the understanding of the process as a whole, as well as how family businesses strategically plan for succession. The research is based on a case study of a family corporate group undergoing a transition from the fourth to the fifth generation. A qualitative research approach was employed, involving interviews with individuals from both the fourth and fifth generations, as well as external stakeholders who have influenced the process. The results show that the planning and implementation of succession are complex and that there is a certain lack of existing theory. Empirical evidence indicates that contracts and documentation are crucial for advancing the process. Inclusion of external parties is also important, not only for their expertise but also to provide an objective perspective.

Michelangelo Antonioni (1912-2007) belonged to a generation of filmmakers that breathed new life into cinematic expression in the annals of modern-day European film history. By employing his background as a documentary filmmaker, Antonioni used these skills to help establish his own particular style. There was a distinct evolution of style which progressed during his triology L´Avventura, La Notte and L´Eclisse, 1959-1962. This theises presents a comperative study between his earlier films in black and white and his first color film - Il deserto roso, from 1964. By observing color in relation to narrative, dialouge, acting and elements of mise-en-scène, I suggest different answers than those previously discussed among critics concerning this interrelationship.

Bestånden av flera hundra djurarter i det vilda minskar årligen. I djurparker jorden runt pågår projekt för att bevara många av dem. Trots lång erfarenhet av att hålla vilda djur i fångenskap är det svårt att få dem att reproducera sig för att skapa hållbara bestånd. Många avkommor överges av sina föräldrar och fostras sedan av personal eller andra frivilliga. Mänsklig fostran verkar i många fall även ligga till grunden för fortsatta reproduktionsproblem i nästa generation.

It is important to know what is normal in the wound healing process in order to determine what happens when a wound does not heal as expected. If the amount of bacteria in the wound gets too large the body will not be able to defend itself and it becomes an infection. Colonization and infection are common elements in wound management and it is often the veterinary nurse role to deal with wounds in a proper manner. Antibiotics are drugs that either kill or inhibit the multiplication of bacteria or fungi, and have been in veterinary medicine for approximately 60 years. Very few new antibiotics are introduced and increased resistance is a major problem that requires everyone to take responsibility to reduce the use of it.

Inom arbetsmarknaden har personer som drabbats av psykisk sjukdom ofta en försvagad position och är även den grupp i samhället som har lägst sysselsättningsgrad. Syftet med denna studie var att belysa hur personer med en psykisk funktionsnedsättning och olika företrädare för myndigheter upplever möjligheten till arbete för personer med psykisk funktionsnedsättning. Studien har en kvalitativ ansats där personliga intervjuer utfördes med representanter vid Arbetsförmedling, Försäkringskassa, en kommun och ordförande för RSMH samt två av deras medlemmar. Studien visade ur myndighetsperspektiv att möjlighet till arbete påverkades till stor del av personens egna förutsättningar men även av faktorer som ekonomi, brist på arbetsplatser och handledare samt olika synsätt som fanns myndigheter emellan. Ur individperspektiv framkom att personliga svårigheter, höga krav på arbetsmarknaden och vilken generation personen tillhör var avgörande faktorer som påverkade deras möjlighet till arbete.

Avyttringen och ombildningen av kommunala och privata bostadshyresfastigheter till bostadsrättsföreningar har blivit ett allt vanligare fenomen under de senaste decennierna. Främst sker avyttringen i Stockholms kommun. Syftet med denna uppsats är att mäta om prissättningen vid utförsäljning av bostadshyresfastigheter inom Stockholms kommun skiljer sig beroende på om säljaren varit privat eller ett allmännyttigt kommunalt bolag. För att undersöka detta har olika regressionsmodeller applicerats på data över fastighetsprisregistret under två mandatperioder. Resultatet visar en tydlig prisskillnad mellan kommunala avyttringar och privata inom samma områdesindelning.

Syftet med denna studie var att beskriva och analysera hur lärare leder i klassrummet, samt hur detta påverkar lärandemiljön. Genom kvalitativa intervjuer med lärare på högstadiet framkom vilka olika strategier de använder för att leda och organisera klassrumsarbetet, samt vilka faktorer och strategier som är vägvinnande när det gäller att uppnå en positiv lärandemiljö i klassrummet. Resultaten visar att bl.a. tydlighet från lärarens sida, både när det på vilka olika sätt instruktioner ges samt vad som ska göras, leder enligt lärarna till ett lugn hos eleverna då de kan ta till sig instruktionerna och förstår vad som förväntas av dem, vilket då har en positiv inverkan på klassrumsmiljön. Även goda elevrelationer fördes fram som en viktig faktor för ett framgångsrikt ledarskap i klassrummet.

We must all take our responsibility to our common environment, we have to make sure that the following generation is guaranteed a healthy and good environment. Swedens universities have a significant role too achieve this. Environment questions have to integrate in the educa¬tion as a compulsory element, then more people will have an increased comprehension for the influence we have ion the environment. . My degree project have I decided to do about the environmental work at Halmstad University.