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.

Sveriges Radio stores their data in large archives which makes it hard to retrieve specific information. The sheer size of the archives makes retrieving information about a specific event difficult and causes a big problem. To solve this problem a more consistent use of metadata is needed. This resulted in an investigation about metadata and keyword genera-tion.The appointed task was to automatically generate keywords from transcribed radio shows. This included an investigation of which systems and algorithms that can be used to generate keywords, based on previous works.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow.Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers.

This study concerns the experiences and feelings students in intermediate school gain from the changing room to sports class. It is a qualitative study with a socio-cultural approach, which has been analysed in a hermeneutic way. The students? voices have been heard through interviews and questionnaires, and furthermore, to get a broader perspective, adults working in school, have also been interviewed. The study shows that many children feel discomfort without clothes in the changing room, furthermore that the absence of adults in this room may add to exercise of power amongst the student, like abuse, direct- and indirect threats or to exclude someone from the group.

Derome Skog AB is a purchase company whose main task is to provide Derome Timber's sawmills in Halland with timber raw material. Because of the very hard competition in the roundwood market it is important to know what kind of purchase offers are required in order to buy a valuable product from forest owners.This study aims to elucidate the crucial factors when private forest owners choose to harvest and sell their forest. As base for this study, a questionnaire has been performed with private forest owners. The result of the study shows that it is not particularly often that the timber price is the crucial factor why the forest owners choose to harvest and sell the forest products; i.e. timber, pulpwood as well as energy assortments.

What drove me to write this paper is the will to  examine if there is a philosophically and scientifically viable  alternative foundation for an objective morality other than what we like to refer to as "God". The  American philosopher and neuroscientist Sam Harris presents in his book The Moral Landscape a thesis for an objective morality based on science in which he states that  science can determine human values. The purpose of this paper is to perform a theoretical trial of The Moral Landscape, examining Harris' thesis and it's relations to the philosophical obstacles that stands in its way, these being mainly the famous philosophical principle "Hume's Law" and G.E. Moore's "Naturalistic Fallacy and Open Question Argument" and thus will serve as my main theoretical foundation. The results of my study was not conclusive since Harris in fact doesn't succeed in bridging the gap between facts and values on a scientific ground.

Our main objective with this essay was to study VisitSweden?s effort to sell Sweden to foreign markets.This has been studied in relation to VisitScotland work and approach. We collected empirical data consisting of document studies and interviews with representatives of VisitSweden and VisitScotland. In addition, we have supplemented with an interview with a representative of Svensk Destinationsutveckling AB. We based our analysis of our empirical data on previous research in destination marketing.

The title of this thesis is ?The preconditions of the acquisition guarantee- hard to design working political reforms?. The acquisition guarantee (förvärvsgaranti) is a form of credit guarantee issued by the Swedish government to credit institutes that give out housing loans to debtors with poor credit history. The reform hasn´t been used in any substantial extent.The purpose of the study is to investigate whether you could identify any problems with the preconditions that the governmental agency BKN was given to implement the acquisition guarantee, and if so describe which these problems are.Two questions are answered:1.      What preconditions for a working implementation of the guarantee, in the form of rules, objectives and directives was offered by the government in their steering of BKN?2.      How did the structural preconditions for a working implementation of the guarantee look like?By doing a text analysis of central documents I find that the lack of outcome could to some extent be related to weaknesses in how the reform was formulated.

The basis for this study was my own conception of a weakening of recreational activities in the Swedish secondary school. The aim of the study was to look into five school leaders? ideas of recreational activities. The school leaders? who participated came from various municipalities in two different counties, southern Värmland and northern Västra Götaland (former Skaraborg).

The edge or the fringe of the city is often the first part of the city we encounter, and our perception of it will probably color the image we make in our minds of the city as a whole. Even though the fringe of the city is important to the image of the cityscape it has not very often been the direct object of attention either in planning, building or even in the heads of the masters, when big ideas were formed. More often than not the fringe seems like something that just happened over time due to separate landowners, businesses or actions of other financially strong operators. The aim of this essay is to try to describe the history of the city edge in Sweden, from the very first town in the 10th century until today?s expanding mosaic of different ideas and styles as well as to bring some clarity and order into some of the different ideas and ideals in the planning of the edge in different eras and to review how the edge has been shaped and used.

It might seem obvious that public opinions should be included in the planning process. However, it is not clear to what extent. Statutory forms of public participation attract little interest since many people feel that it is hard to make a difference. The purpose of this study was to engage those that normally do not get to speak their mind in the planning process. In this study, two methods for conducting ?on-street surveys? were investigated.

Computer Forensics investigations have become more and more common while investigating IT-related issues. From experience, hard disks, USB thumb, memory sticks contains information that might be useful. Computer Forensics is regulary conducted by Police, Customs, Tax investigators but also within private companies and organisations. However, there are areas within the storage device that are not part of the organisied structure that a file system gives. The reason for that might be that the information has been erased by intention, a virus destroyed the file system and so on.

The ski resort is a business unlike any other. While providing the customer with a service, it produces the service in a manner that in many respects resemble the traditional producing company. Therefore, since the challenges facing the ski resort are a mixture of what can be found in these different environments, this study aims to investigate the applicability of Lean principles in this context. With a qualitative approach based on direct observation, combined with survey data from 2819 respondents, we evaluate the expected effects on customer value of ten commonly defined Lean principles. The study finds that although Lean theory can help disseminate customers throughout the resort and provide greater transparency, the nature of the operations calls for caution.

The purpose of this essay is to find out what new graduate teachers conceptions are of their own leadership in the classroom. The paper also aims to examine the different leadership styles the teachers perceive themselves to use. My study is based on qualitative data collected through interviews, where the informants are newly graduated teachers in grade 1 to 6. Using a qualitative approach has made it possible for me to get a deeper understanding of this study. I have also used previous research in this area where Arfwedson (1993), Franssons & Morbergs (2001) and Paulin (2007) presents a number of experiences that student teachers and recent graduate teachers has shared.