Med pengar som drivkraft skapas det innovativa tänkande som genom ett kringgående av gällande lagstiftning och redovisningsregler möjliggör en lukrativ illegal handel med skalbolag. Avyttringen av nämnda bolag ger såväl säljare som köpare förutsättningar för att otillbörligt eliminera beskattning av upparbetade vinster. När ett bolag har överlåtit sitt inkråm, det vill säga sina rörelsetillgångar, kvarstår ett skal innehållande till övervägande del likvida medel. I detta skede betraktas bolaget som en säck med pengar, vilken förmånligt kan köpas av såväl en seriös som oseriös intressent. Vad som skiljer dessa åt är deras intentioner gällande förvärvet och deras avsikter rörande vinstmedlen samt de skattekonsekvenser som dessa medför.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

In this thesis I discuss and analyze the integration policy of the community Landskrona, if they have any at all and how they in that case use it in their daily work to counteract the obvious problems with segregation, racism and negative attitudes towards people with other ethnic background than Swedish.During the second half of the 20th century Sweden has received a lot of immigrants who built our country and contributed to the rich variety of people we see today. Landskrona was one of the towns who received a lot according to its size, and with the economic crisis in the 1990s it was easy to blame the immigrants for our own deteriorated situation.Today Landskrona is working for an implementation of integration policies in all institutions and organizations to make it a matter of course just like equality. It is not the ethnic background that is the problem; it is being an outsider and economically segregated that lead to resistance of the society. The community is prioritizing the four areas job for everyone, living, education and culture..

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

I denna uppsats undersöker vi huruvida invandrare diskrimineras på den svenska arbetsmarknaden. Vi undersöker även om förhållandet skiljer sig när vi endast tittar på gruppen kvinnor, och gör en jämförelse mellan svenskfödda kvinnor och invandrarkvinnor. Vi använder oss av två modeller för att estimera löneskillnader, dummyvariabel modellen och Blinder-Oaxaca modellen. Våra resultat ger tydliga indikationer på lönediskriminering gentemot invandrare, kvinnor och en ännu tydligare lönediskriminering gentemot invandrarkvinnor. Vi anser att invandrarkvinnor drabbas av en så kallad dubbel diskriminering, där den övriga populationen i genomsnitt ges 28,4% högre lön än invandrarkvinnor..

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

What is a bribe? Sweden has a strict legal provision in how to handle crimes of corruption in comparison to the rest of the world. In spite of the strict law companies seem to have problems understanding the differences between what is legal and what is illegal. Bribery and corruption are not only counter-acted within the law but are also a frowned upon socially and morally. The common thought is that to accept a bribe is more corrupt than to offer one.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

The aim of this master?s thesis is to obtain greater understanding of how children relate to the film medium and their experiences. This is obtained by listening to the children and observing their verbal and nonverbal communication in two focus group interviews. Children?s access to and selection of film are due to adult?s restrictions.

In the West, travels are often regarded as a given. When tourism is studied it sometimes sounds as if all people have the opportunity to go on vacation when they want and wherever they want. That is not the reality for all. There are laws and regulations on visa requirement which makes it harder for nationals of certain countries to travel on holiday abroad. This essay examines the situation for residents of countries outside the EU and the Schengen Agreement.

Av alla skolbarn i världen har 90 % någon gång haft karies. World Health Organisation har upprättat mål för att minska karies. År 2000 skulle 12- åringarna inte överstiga DMFT 3 och år 2020 ska 80 % av världens alla 6-åringar vara kariesfria. Syftet med denna studie var att beskriva kariesförekomsten hos barn i åldern 3-19 år med invandrarbakgrund i Sverige, Norge, Finland och Danmark. Metoden som användes var en allmän litteraturstudie.

Title: Consequences of diversion ? a qualitative interview study regarding illicitbuprenorphine use.In year 1999 buprenorphine was introduced in Sweden and is used in treatment for opioiddependence. An issue concerning substitution treatment programmes is the occurrence ofdiversion and the following illegal sails of buprenorphine on a black market. The aim of thisstudy was to explore how people who have used illicitly obtained buprenorphine describessuch abuse. The study was conducted using qualitative method, where a total of fiveindividuals were interviewed about past experiences of having used illicitly acquiredbuprenorphine.

This is a qualitative analysis based on interviews with five students, aged 17-19, all with an immigrant background and with a history of being successful in their school work. The students were interviewed twice with an interval of 1 to 1.5 years. The main purpose of this essay is to learn more about these students? experiences and to understand their conceptions of being students in the Swedish school system. Another aim is to put focus on the chosen target group, since it is a category of students that seldom gets attention in media or research.

This qualitative study is focused on the way ?papperslösa? (undocumented/illegal/irregular immigrants) are portrayed in Swedish daily newspapers, what images are presented in the articles, what discourses permeate the text, what identities are being constructed, etc. The empirical data consists of thirteen articles published in Dagens Nyheter and Svenska Dagbladet (two of the biggest daily news papers in Sweden) during the period 2010-10-01 ? 2011-04-01, and I?ve used a type of discourse analysis called ?diskursanalys med inriktning på identitetskonstruktion? (?discourse analysis with focus on identity construction?), as the method to analyze the articles. The results of the analysis showed that four discourses and identities were constructed, re-produced and upheld in these articles.

Detta är en studie som genom nio kvalitativa intervjuer undersökt om och hur Spotifys tjänster erbjuder människor nya sätt att lyssna, använda och få tag i musik legalt. Målgruppen har varit fokuserad till 22-26 år där informanterna fått berätta om deras lyssnarvanor och åtkomst av musik sett över en tioårsperiod. De har även svarat på vad de tycker om möjligheterna Spotify erbjuder och vad de tror om den framtida musikmarknaden. I studien presenteras även musikbranschen och vad som hänt med den under de senaste tio åren, samt hur illegal fildelning och nedladdning påverkat en bransch som varit stadig under många år.Resultatet av mitt material visar på att Spotify har gjort att folk laddar ner mindre musik. Den digitala musikförsäljningen har ökat och gått om den fysiska, där streamingalternativ som Spotify är det som drar in mest pengar till bolagen idag.