As organizations are generating more business intelligence in their systems, more employees need access those systems. As a result some sort of permission management needs to be implemented to ensure the information remain safe. Access Control Matrix (ACM) is one way of managing permissions and is widely used among organizations. The issues that comes with ACM is that the matrix itself gets difficult to manage and overview as its complexity increases with the number of permissions. The study utilizes Action Design Research to develop a tool for visualizing permissions.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This is the end report of my final exam at Medieteknik. It covers the planning, work process and review of a Flash based web application that I set out to do. The goal was to create a user friendly, interactive e-shop with embedded functionality for playing music, displaying rich media content and researching possible payment solutions, to enable buying music files online. The project involved creating the user interface, the programmatic functionality of a Flash client (an SWF file). Also, setting up an Apache HTTP Server and establishing a working ?bridge? between the Flash client and the web server with Flash Remoting components and AMFPHP.

This Master thesis is made at the request of the local municipality of Uppsala in Sweden. The purpose of this work is to create a guiding management plan. Recreation, conservation of the cultivated landscape and the historical environment, conservation biology and the aim of the landowners are all considerd. The area is almost 34 hectares and located north of the centre of Uppsala. Landowners are the National Heritage Board, the diocese of Uppsala, the university of Uppsala, the local municipality of Uppsala and one private landowner.

This study investigates and analyzes experiences of discrimination and racism among social work students, focusing on how these issues occur between peers rather than through hierarchical dynamics, such as interactions with faculty. The research aims to shed light on the academic challenges faced by students with foreign backgrounds, as defined by Statistics Sweden (SCB), particularly those who experience discriminatory practices and behaviors within the academic environment. The study adopts a qualitative methodology, utilizing semi-structured interviews to explore the lived experiences of these students. Participants were selected based on their enrollment in social work programs and their identification as having a foreign background. Data was analyzed thematically to uncover recurring patterns and insights into the participants' experiences.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

Organising knowledge in a corporate environment : a case study at the development departments of Ecophon ABThe purpose of this master's thesis is to investigate how three development departments of a technical firm could organise their collection of documents and information resources to improve their management of information. Three sets of questions have been posed: 1) How does the target group of engineers deal with information, and what problems can be identified in this process? 2) What does their collection of resources consist of, how is it organised, and what problems are apparent? 3) How can principles of knowledge organisation be applied in a corporate environment?The investigation has been carried out as a case study. Three main methods of collecting empirical data have been used: surveys, unstructured interviews and collection observations. The results of the study have highlighted three major problem areas: the collection's lack of structure and searchability, the absence of policy regarding how employers should deal with information, and the inadequate knowledge among staff on how to search for, use and disseminate information.By looking at previous research on knowledge organisation, we have been able to draw conclusions regarding how the target group could organise and manage its information and knowledge in order to achieve greater efficiency in dealing with information and carrying out work tasks.

Place is on the one hand a commonsense everyday word with diversely connotative meanings, and on the other a contested concept with different interpretations across a broad range of academic disciplines and discourses. This thesis researches theories of place and their implications for the theory and design practice of landscape architecture. Responding to problems of insufficient theoretical grounding and inconsistent use of the concept of place within the discipline presently, it argues the need for a theory of place better articulated in relation to landscape architecture. It seeks to contribute to such theory formation by drawing on ideas from related disciplines ? tracing diverse understandings of place beyond the commonsense meanings of the word and into the deeper reaches of place theory as tools to explain physical, social and spiritual aspects of the environment, and human relationships with it.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

In today?s society, employees are the businesses face toward the public. By establishing dress codes, companies can control the customers? impression. The purpose of this thesis is to investigate and analyze the existing regulations regarding dress codes in companies.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

This Master Thesis is a product development project that has been carried out incooperation with Metso Paper Sundsvall AB. The task has been to develop a holdingsolution that generates force between two rolls and to evaluate the new solution withrespect to functionality, manufacturing, structural stability, costs, assembly etc. Theroll holding solution is a system that is part of a rollpress. The rollpress is used towash and dewater pulp. The existing solution creates forces that have to be absorbedby the gable of the press.