This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

Abstract: The world in which companies are acting today offers challenges in the sense that it is rapidly changing and that a vast amount of information is available. In order to ensure the competitiveness and survival of the company, an effective and efficient environmental scanning is essential to the company. Our aim with this Master's thesis is to investigate what factors constitutes important and basic conditions in a well functioning environmental scanning and how companies strategically can go about to achieve this. In order to highlight and specify how these factors can be applied on a specific company Thule has been our focal point. Thule.

SAMMANFATTNINGBakgrundDe allt kortare vårdtiderna inom sjukvården ställer höga krav på patientinformationen som ges pre- och postoperativt. Forskning visar att patienternas informationsbehov inte alltid överensstämmer med mängden information som ges. Patienter upplever ofta att informationen som ges är otillräcklig och saknar relevans. God pre- och postoperativ information har många fördelar, då den leder till såväl ökad trygghet som bättre förutsättningar i det postoperativa förloppet. SyfteSyftet med denna studie var att undersöka hur kirurgiska patienter vid en hudmottagning och en urokirurgisk vårdavdelning uppfattade den pre- och postoperativa information de fick i samband med kirurgi. DesignStudien var en enkätstudie med kvantitativ ansats och inkluderade 30 respondenter. ResultatResultatet visade att huvuddelen av patienterna uppgav att de hade läst den skriftliga informationen de fick. De hade också uppfattat att informationen var lättillgänglig.

The process of gift-giving is something that occurs all around the world, and most people are both givers and receivers of gifts. While receiving a gift is often associated with joyous feelings, purchasing and giving a gift may not generate the same feelings. The worries of giving a gift may include anguish of finding the right gift for the right person, and not to mention it shall be appropriate given the situation. This paper aims to describe consumer attitudes in various gift-giving occasions. To give another perspective the paper also discusses and describes the term of self-gifting, when the giver and receiver is the same person - you.

An employee that informs on illegal or unethical behavior in the workplace is what has been called a whistleblower. Employees that have become whistleblowers have often faced tragic consequences, like threats from the organization, unemployment, bankruptcy and divorce. The purpose of this paper is, on the basis of different ethical perspectives to describe the justification of the whistleblowing phenomenon and apply this to the Swedish whistleblower Ingvar Bratt who ?blew the whistle? when he found out that Bofors AB, the company he worked for, were smuggling arms to the countries Dubai and Bahrein. The method that has been used in this paper is what Björn Badersten call a normative ?givet att?- analysis.

Syftet med uppsatsen är att undersöka de attityder som svenska och finländska konsumenter har beträffande ursprungslandsinformation, i synnerhet bilden av PIIGS-länderna. Teorierna i uppsatsen utgår ifrån Country of origin och dess effekter samt från tidigare forskning.Uppsatsen har en kvantitativ ansats där en enkätundersökning och statistiska beräkningar utförts. Slutsatserna i denna uppsats är att de svenska och finländska konsumenterna generellt inte tar hänsyn till ursprungslandsinformation. De påvisar även negativa attityder gentemotPIIGS-länderna gällande tillförlitlighet och produktkvalité i jämförelse med deras hemländer..

The purpose of this thesis is to gain a better understanding of how elderly people seek and use information in everyday situations. A further aim is to suggest ways for the library to offer more services specifically tailored for pensioners. This is an important topic as pensioners are a rapidly growing group of library users. We conducted qualitative interviews with four elderly people concerning their information needs in everyday life, and discovered that they rarely use the library, preferring instead to get their information from various internet sites and their pensioners? organisation.

The purpose of the project is to determine the impact of solar cells and electrical vehicles on the future electricity grid and distribution network. Future electricity grids will be affected differently than it does today. Therefore, it is important to determine the impacts so that the current electricity distribution system can be developed and redesign to achieve the future demand. In Sweden, government has changed rules and laws in order to make it easier for private sector to invest in renewable energy sources. Our project focused on the impact of the solar cells and electric vehicles on the low voltage electricity distribution.

Hjärtinfarkt är en av de vanligaste diagnoserna och varje år insjuknar cirka 40000 personer i Sverige. En hjärtinfarkt innebär en stor förändring i livet och patienten måste ibland lära sig att leva ?ett nytt liv?. Det är sjuksköterskan som har till uppgift att ge dessa patienter den information de behöver för att känna sig någorlunda trygga och ge dem en chans att bemöta de förändringar som uppstått. Forskning visar att det finns brister vid informationsgivning.

This master's thesis is about alternative career opportunities for library and information science graduates. Ever since the beginning of our education we have been interested in working outside of the traditional libraries. Now that we are about to receive our degrees in library and information science we are doubtful if the competence we have obtained is enough to meet the demands of the labour market. The employment field we have been studying in this master's thesis is information management, since this is a field that we find comparable to library and information science. Our study involves a qualitative survey amongst recruiting companies to investigate how the recruiters value different educations, competences and personal skills when they employ staff within the field of information management.

Embedded Systems Lab at Umeå University is currently part of a research project with the purpose to examine the behavior of dairy cows inside a barn. Each cow needs to be tracked with a precision of 50 cm, and since GPS-technique has poor functionality at indoor environments, an indoor positioning system needs to be developed.Embedded Systems Lab has already developed an indoor positioning system using IR-light and radio, but since this system demands extensive infrastructure and is rather expensive, an alternate positioning system using ultrasonic pulses and radio is being examined.In this report the range, beam angle and current consumption of ultrasonic transmitters- and receivers are investigated. Three different driver stages for the transmitter is tested, and two amplifier solutions for the receiver. The report also describes how the length of the transmitted ultrasonic pulse affects the received signal, accessibility of a ?shadowed? signal, and the effect of different sound frequency..

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

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.

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.

?SEPARATE WORLDS?. School librarians teaching in information seeking in high school.The aim of this Master's thesis is to study how information seeking is taught in high school and how school librarians describe their experiences of teaching information seeking. Five school librarians from five different high schools (gymnasium) in Skåne participated in the study. The empirical data derives from five interviews and fourteen observations conducted over a period of three weeks.