BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

The purpose of this study is to examine how a particular niche in tourism can attract international visitors to a certain destination. To do this, the Swedish food culture was used as a tool to find out how it is marketed to attract international visitors to Sweden. International visitors today wants to find destinations with a rich culture, authentications and traditions to get closer to the destinations identity. The study examines how three of the biggest companies, who works with the promotion of Sweden to an international audience, using the Swedish food culture as a marketing tool. We find that the visitor would like to get closer to the Swedish identity, which the Swedish food culture helps with..

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

Bachelor essay in political science by Marie Åberg, autumn 2011. ?Harm or benefit? A critical view of the theoretical grounds of the international development aid?. Supervisor: Professor Mats Lindberg. The first of the dual purpose of this essay is to present international aid policy ideas and the theoretical grounds of international development aid.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

The aim of this dissertation is to examine and compare William Easterly?s and PGU?s (Shared Responsibility: Sweden's Policy for Global Development) different views on development and international development cooperation. The methodological approach chosen in this study is an analysis of ideas based on the following questions:1. Which principles should be applied to development and international development cooperation?2.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

In 1989 the Cold War ended and in 1991 the Soviet Union ceased to exist, over night the ruling paradigm of International Relations was obsolete. What would happen now? Samuel Huntingtons answer was that in the future, cultural identity would be the most important factor behind international conflict. And that the threat of world war would come from clashes between civilizations instead of clashes between ideologies like during the cold war. Was he correct? This thesis is an attempt to find out if Huntingtons theory was right in its predictions of the world to come.

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.

This thesis aims to answer the following questions: What type of vocabulary is used in the humanities? What does this implicate when it comes to indexing in the humanities? How do humanities scholars seek information and what type of information do they need? What consequences does this have when it comes to the development of humanities databases? How is the MLA International Bibliography organized? How does its indexing system ? CIFT ? work? How does the MLA International Bibliography correspond with the needs of the humanities scholar? The study shows that the type of vocabulary used in the humanities differs significantly from that used in the sciences. Therefore, information retrieval is often said to be problematic in the humanities when compared to the sciences. This is, however, not completely true. If consideration is taken to the different type of vocabulary used in the humanities, subject access proves to be more straightforward than has been generally recognized.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Studiens syfte var att undersöka hur klassificeringsverktyget NANDA International fungerade för att identifiera och belysa panoramat av omvårdnadsdiagnoser, på en neurokirurgisk och en thoraxkirurgisk vårdavdelning. NANDA International är ett evidensbaserat och standardiserat diagnosverktyg för omvårdnad. 40 patienter studerades jämnt fördelade på respektive vårdavdelning. Datainsamlingen följde sjuksköterskans gängse arbetsmetodik med patientbedömning enligt VIPS-modellen. Utifrån delmomenten dokumentationsgranskning, observation/bedömning och samtal, identifierades omvårdnadsdiagnoser.

The main focus of this study was to investigate how Swedish military veterans experience that events during an international service affect them after completed mission. This also includes the contact with their relatives. Secondly, this study deals with the course of the crisis, personal defense mechanisms, cumulative stress and post-traumatic stress syndrome (PTSD).The study was performed using a qualitative method and comprises individual interviews with six Swedish veterans. The responders were all men of different military positions, who participated in one or more international missions during 1993 to 2011.The results of this study show that, according to the veterans, the return back home is the most strenuous part of an international mission. With all the new experiences that an international service brings fresh in their memories, it is hard to re-adjust to the life of a civilian.In connection with the return back home, different degrees of stress reactions were also commonly seen, for example sleep disturbance, restlessness and exhaustion.

This study aims to explain the Stuxnet-attack against Iran in 2009-2010 by using the IR-theory of structural realism. By doing so the theory also faces the challenge of the impact of the information revolution on security and international relations. The structural realism that is at hand is that of Kenneth Waltz and his Theory of International Politics from 1979.The study reaches the conclusion that Waltzs focus on the structure of the international system and the distribution of capabilities applies well to the case of Stuxnet as a cyber attack. The creators of the sophisticated Stuxnet, USA and Israel, also indicates that when it comes to this certain aspect of the information revolution and IR, states seem to still be the main actor. Finally the character of one of the major features of the Stuxnet-attack; the internet, is shown to have an anarchic structure that fits well as an extension of the realist view of the international system..