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.

Early Swedish films from the 1910?s and 1920?s are not only an important part of Sweden?s cultural heritage, but also an important part of the international film heritage. This period is often refereed to as the golden age of Swedish film history. Despite this fact, the possibility to watch Swedish films from this period is very small and the main purpose of this thesis is to examine why the availability of these films has such low priority in the Swedish film policy and at the Swedish Film Institute. With the use of policy analysis, I study governmental policies and policies from the Swedish Film Institute for early Swedish films and seek to identify the policy problem and its different parts.

Background: Municipalities are organizations facing a turbulent environment characterized by social, economical and political changes. It is the responsibility of the topleaders of the municipality (the municipal manager and the chairman of the local government board) to manage the situation and to make sure that the organization continuously develops. Purpose: To explain, from a leadership perspective, how the municipal topleaders'duties have developed during the past 25 years. Results: The municipal topleaders have nowadays got more issues to handle. Cooperation, networks and projects have increased, like international issues.

The study was performed for the Swedish Regional Forestry Board in Södra Götaland. The study examines broadleaf plantations on former farmland that were planted between 1991 and 1996 with subsidy payments for conversion of farmland into forest. In particular, the study reviews forests planted in 1991-92 and 1994-96. In the early 1990s, Swedish agriculture was deregulated and direct subsides to farmers ended. The Swedish state instead granted farmers financial support and offered incentives for conversion of farmland and investments in order to make their unproductive land productive. The state supported conversion of farmland to broadleaf forest, forest for energy biomass production, or establishment of wetlands on former farmland. The County Administrative Boards and Regional Forestry Boards together monitored the planting of broadleaf forests.

Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU.

In Sweden, reduced tillage usually means non-inversion tillage, where primary tillage is carried out using chisel ploughs or disc implements. Primary tillage method is mainly determined by the desired soil loosening and the handling of soil residues. The effect of tillage depth was studied in field experiments in Skåne, Väderstad, Uppsala, Örebro och Västerås in different crops; spring oilseed rape, spring wheat, winter wheat and spring barley.The experiments generally had a randomized block design with the treatments mouldboard ploughing, deep chisel ploughing and shallow chisel ploughing, in some cases also shallow discing and no-tillage. In the experiments the following parameters were determined: seedbed properties, saturated hydraulic conductivity, penetration resistance, number of emerged plants and crop yield (all parameters were not determined in all experiments. Root growth and draught requirement were determined in two separate studies. There were no significant differences between tillage depths in non-inversion tillage in seedbed properties, plant emergence or root development.

Denna uppsats beskriver arbetet med att utveckla ett inkassohanteringsprogram. Arbetet är utfört åt inkassobyrån Exactor International Debt Collection från Mariestad. Bakgrunden till projektet är att Exactor behöver en programvara för att hålla ordning på de inkassoärenden som de har. En programvara som passar deras sätt att arbeta.I programmet finns det möjlighet för användaren att registrera ärenden som var och en innehåller en klient, en eller flera betalningsskyldiga (gäldenärer) och en eller flera fakturor. Vidare finns det möjlighet att söka och redigera de olika delarna i ett ärende.Uppsatsen beskriver hur programmet är konstruerat och hur det fungerar.

ästerbottens färgrika stenskatter - Spatiala presentationer och analyser av skifferfynd i Västerbottens län(The colorful stone treasures of Västerbotten ? Spatial presentations and analysis of slate artefacts in Västerbotten County)This essay pertains to the spatial distributions and analysis of slate artefacts in Västerbotten County, Sweden. The authors aim is to give answers the issues of what the distribution patterns of slate artefacts can tell us about the prehistoric humans in this area. By using GIS software and geospatial analysis the author strengthens the theories about separate interior and coastal economies, as well as the theory that the main share of production of slate artifacts are linked in the interior of the County, the author also refers to earlier research, both domestic and international. The theories of non-pragmatic preferences by the late Mesolithic and Neolithic people for red colored slate are also added to.

As students of graphic design the craft of print is close to our hearts. One of the most essential mediums of the evolution of printing techniques is the poster. In a world where digital mediums are being utilized to a greater degree everyday, our love for the printed poster makes us wonder if the days of the poster are counted.What we did was to take a closer look at the role of the poster in promoting events. We focused on the Stockholm area and did qualitative interviews with three different event promoters. Live Nation which is an international live entertainment promoter, Dramaten which is one of Sweden?s most well respected theaters and Stockholm Live which is a stand up comedy promoter in Stockholm city.From doing this we learned that economics play an important part in defining the role of the poster.

As the football industry develops into a highly competitive commercialized industry, football clubs must step up and improve their business strategy. This study focuses on the famous Italian club AC Milan, a club with many international titles but with declining revenues. The purpose of this thesis is to study how AC Milan can generate higher revenues by comparing its marketing and business strategy with the most profitable clubs in the world, the benchmarking partners Real Madrid and Manchester United. By using a benchmarking model, following the five steps of this process, conducting observation studies, an interview and examining secondhand information, gaps between the clubs were evaluated and analyzed. These evaluations became together with chosen theoretical references, the basis for the improvement suggestions and conclusions shown by the authors.

Regionalization has become a catchphrase in European countries during the last twenty years with the establishment of the European Union. An ideational development has occurred during time towards emphasing more politicially powerful regions with the idea of new regionalism. Sweden represents a deviant case study, where regions historically have been politically weak and where Sweden has been characterized as a strong unitary state. The aim of this paper is to analyze the political debate in the Swedish parliament concerning the implementation of a stronger regional level (storregioner) during 2007-2010 and to determine if the debate can be characterized as a case of depoliticalization. The theory of depoliticalization have been introduced by Richard Katz and Peter Mair to explain why political parties through external pressure from europeanisation and globalization tend to become more consensual with similar political agendas, leading to a diminished the lef-right scale.

Aim: The aim of this study is to analyse the possible motives behind the actions of the five permanent members of the UN Security Council in relation to the conflict in Syria. The background of this aim is the Arab Spring and the protests and violence that have followed the uprising. While, in Libya, the UN Security Council adopted resolutions that allowed sanctions against the Libyan government, no such resolutions have been adopted yet in Syria.Theory: The principal theory of the analysis is Stephen D. Krasner´s theory on sovereignty.Method: I have researched various resolutions and statements done in the Security Council, together with official statements from the actors, through Hadenius´ motive analysis methodology and Gilje & Grimen and Ödmans theories on hermeneutics.Conclusion: The conclusion of the analysis is that there, in the case of Syria and Libya, are two different parties in the Security Council. One that stands for sovereignty and one that stands for intervention.

This thesis is a systematic review of the Swedish healthcare and hospital-library?s authorities on the consumer health information. The goal is to evaluate the strengths and weaknesses that are inherited in two professions (medical and LiS) with two completely different perspectives on mediating information.The method used is a mix between conceptual analysis of the Swedish term ?patient information? and a Critical conceptual analysis, according to Fairclough, of published native theses and international professional journals.Conclusion of the thesis is that although the nursing and medical staff has the necessary medical expertise it does not, in many cases have either the time or skill to completely satisfy a patient or his/her next of kin´s information needs when exposed in a uneasy situation as when in need of treatment or help in any kind.The hospital librarian on the other hand does have the intermediating skills and most often the time to explain complex treatments or medical procedures, but the lack in medical or nursing expertise.In a perfect setting there is an inter-professional cooperation which brings a lot of positive results. The problem today is often to overcome the gap in awareness of one and other that exists in a modern Swedish hospital..

The aim for this thesis is to study the international gender equality work from a perspective of the concept of universalism and particularism, with the United Nation?s Declaration of Human Rights, and especially -?The Convention on the Elimination of All Forms of Discrimination Against Women?, in focus. The shadowreports of Namibia and Sweden are used as examples of how countries with different historical, political and social contexts are working with gender equality.A theroetical framework is constitued by theories as postmodernism, postcolonialism and feminism with basis from social constructionism. The thesis is methodological influenced by Critical Discourse Analysis. Notions from former studies were also used as tools in the analysis.

The purpose of this study is to find out how teachers in preschool interact with children.By unstructured observations of teachers in preschool I intend to find out how they interact with children. Is it possible to see that the operation is built on guided interaction speciality?Positive interaction between adults and children is of importance to a good childhood and a child?s learning. I have asked myself how teachers interact with children in preschool. There are different ways of interaction.