There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

Insurance terms always go with the insurance contract that you sign. In theseterms the assurers rights and obligations towards the insurer are stipulated. It is often difficult to interpret these insurance terms. Sometimes it is hard to decide whether an incident is considered an insurance event or not. These problems often cause disputes between the assurer and the insurer.

Telephone counselling has been around for more than forty years and remains a widely accepted communication support, both in the primary care and the outpa-tient departments of our hospitals. In many cases, this form of communication might be the only way in which the patient will have contact with the health ser-vices, primarily the nurse. In this study, the authors have chosen the word com-munication support as a generic name for the various technology tools, which are already present or in the future, might be an important link between the patient and the nurse. The aim of this study was to examine which communication sup-port that is available and patients´ perceptions of those and the patients´ percep-tions. Our patients can sometimes be affected by their illness, which means that their perception might be influenced and the advices or the prescriptions given by telephone will not be correctly perceived.

Abstract This paper discusses protectionism of intellectual property rights in general and the conflict between large pharmaceutical companies? rights to patent and developing countries? rights to cheap generic preparation in particular. The essay focuses above all on HIV/AIDS medicine. The description tries to give an image of the different interests that collide and why they collide. The different actors are above all the pharmaceutical branch, including researchers, inventors and salesmen with their economic interest of revenue, and the population of the development countries and their pressed situation considering the great need of medicine.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

This paper follows an analytical and critical line of reasoning concerningindexing and retrieval of music in Swedish public libraries. The focus ofthe discussion is based on the terms included in the subject heading list ofthe Swedish Classification System. The empirical study is performed inthe context of online catalogues in the public libraries of Örebro andGävle. The theoretical background relies on the indexing theory ofProfessor Frederick W. Lancaster.

Aim: The aim of this study is to investigate how context-specific and generic scaffolding affect upper secondary school students' conversations during laboratory work in chemistry and find out if meaningful exploratory conversations taking place that increase the students' understanding. Theory: Previous studies show that there are difficulties for students to both handle practical material in laboratory work and create meaningful conceptual understanding. It needs to be more minds on than hands on. This study has a socio-cultural basis where language is an important basis for thinking. Previous studies show that the exploratory conversation is important for creating understanding.

As commonly known, Social Media is a rapidly growing area. Since consumers to a great extent are present in Social Media, this new internet environment is increasing in relevance for consumer marketing. For controversial brands that are regulated in conventional marketing channels Social Media is an extra ordinary marketing opportunity, since social media is a legal grey area. More and more controversial brands are taking advantage of this opportunity, but the effects of these marketing activities are fairly unknown. Therefore there is an interest in examining the controversial brands marketing progression in Social Media.

In this Masters thesis we investigate query expansion using an electronic thesaurus. We formed 30 topics from the library and information science field. For each topic three searches were made in the bibliographic database LISA Library and Information Science Abstracts via CSA Cambridge Scientific Abstracts. LISA has an electronic thesaurus attached. We used this thesaurus to form baseline queries, baseline queries expanded with synonyms, and baseline queries expanded with both synonyms and related terms.

In query expansion (QE) terms are added to an initial query in order to improve retrieval effectiveness. In this thesis we use QE in the sense that a reformulation of the query is done by deleting the terms in the initial query and instead replacing them with terms from the documents retrieved in the initial run. The aim of this thesis is to, in a experimental full text invironment, study and compare the retrieval result of two different query expansion strategies in relation to each other. The following questions are addressed by the study: How do the two strategies perform in relation to each other regarding recall? What may be causing the result? Are the two strategies retrieving the same relevant documents? Two strategies are designed to simulate a searcher using automatic query expansion (AQE) either with or without relevance feedback.

A buyer of a new car is often offered a various selection of warranties. A warranty can e.g. exist in the form of an extended new car warranty. However, some manufacturers demand that the car has to be serviced by an authorised repairer for the validity of an extended warranty. In the thesis I analyse whether such a contractual term is incompatible with today?s legislation and I argue for when such a term is to be seen as unfair.

This thesis examines the effects of proximity operators and query expansion with synonyms on retrieval performance. The queries were expanded with synonyms and structured with proximity operators where the permitted distance between terms varied from 1 to 3. The expansion terms were selected from the online lexical reference system WordNet. Initial query terms were selected from 28 topics that contained compound words and were chosen on the basis of their expandibility. The English morphological analyser ENGTWOL was used for normalization of query terms.

Authenticity and The Public Space, the paradoxical relationship between them. There focus is put on the need to create a new contextualization for my aesthetic practice, and to make be possible incorporating critical views, questioning both the format and the scenic heritage of the west. ! ! ! I do not believe in authenticity in terms of the more individualistic relations of power but in terms of vulnerability, interdependence and mutual care. Also a way to question how capitalism has shaped and created the way of how we understand ?the? art or the value or the way that it is enjoyed..

In this study, we aim to analyze how the terms documentation and pedagogical documentation respectively are portrayed in the curriculum (skolverket 2010) as well as in the curriculum complementary material (skolverket 2012). The analysis is performed by use of critical discourse analysis. We used published research as a theoretical base to analyze the empirical data against. Our aim is to increase the understanding of how the terms documentation and pedagogical documentation are used in the various policy documents and what messages these documents relay concerning the aforementioned terms.We aim to give some answers to the following questions:How to interpret the term documentation in relation to the term pedagogical documentation.How to interpret the ways the terms are promoted in the policy documents. We conclude that the term documentation is vastly more open to interpretation than the term pedagogical documentation. We note that the curriculum exclusively use the term documentation and stress the importance of using a variety of documentation forms.