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.

I det här arbetet har jag undersökt möjligheten att synkronisera lagrad kalenderdata mellan två olika system.Mitt arbete beskriver ett API, som i ena änden kommunicerar med Xcerion Baxide-Web Services, och i den andra änden med en mobil enhet med implementerat stöd för Exchange ActiveSync (t.ex. en iPhone eller Android).Med hjälp av Exchange ActiveSync-protokollet kan man synkronisera bland annat kalender, kontakter, e-post, anteckningar och påminnelser mellan flera klienter genom en Exchange Server. Dock hamnade all implementation utöver kalendersynkronisationen av Exchange ActiveSync redan från början utanför examensarbetets ramar.Microsoft tillhandahåller en mycket detaljerad dokumentation över Exchange ActiveSyncprotokollet. Dessutom, bland annat med hjälp av Microsoft Exchange Server 2010 och programmetWireShark kunde trafiken från en redan fungerande implementation av protokollet avlyssnas.Kommunikationen mellan en klient och en Exchange Server kan antingen ske över HTTP eller HTTPS där data transporteras kodat i WBXML. Av säkerhetsskäl är det dock rekommenderat att en Exchange Server inte tillåter trafik över HTTP.Innan själva implementationen analyserades protokollets struktur samt vilka nödvändiga metoder som behövdes för kalendersynkronisationen.

This thesis aims to evaluate the concept of Uncovered Interest Parity. The parity states that the logarithmic difference between domestic and foreign interest rate equals the logarithmic difference between expected future spot exchange rate and the spot exchange rate, . In defining the exchange rate it is often presumed that the parity relation prevails even though several studies suggest the opposite. Numerous economists maintain that the theory?s shortcomings can be explained through the existence of a Risk Premium.

To understand the glass electrode needs knowledge from more than one level. The construction ofthe glass electrode is one part, an other is the composition and structure of glass. The Nernstequation have an important role, but also the sources of errors in the analysis and the calibration ofthe glass electrode. Focus for this article is how the glass electrode really works and how Gibbs freeenergy made the potential dependent of the concentration of H+and gives the logarithm to thefunction. Nikolskii's ion exchange theory starts to explain the question about how the potentialcreates and Baucke's dissociation mechanism made it more explicit.

This essay which is an event study aims to examine if an announcement of a CEO exchange actually is course-affecting information. The essay study?s if a variation can be detected in the share price in relation to an announcement of a CEO exchange. The study also aims to examine if the characteristics; age, number of years at the post, and compensation to the CEO effects the share price progress. The study embraces 46 companies from eight different line of business.

Hammarby Sjöstad is a new district in Stockholm with high environmental standard. Stockholm Water Company evaluates a local wastewater treatment plant with cutting edge technology. The first step is an experimental treatment plant (Sjöstadsverket) with four parallel lines of treatment, each with a capacity to treat wastewater from 150 persons. Within the membrane technology subproject the possibility of using reverse osmosis (usually called RO) to regain nutrients is examined.Reverse osmosis separates the incoming water in a clean permeate and a concentrate that, as the name indicates, is a more concentrated version of the incoming water. Using this method in wastewater treatment, a solution high in nutrients can be obtained without the use of chemical precipitation agent and with no production of sludge.

In the pilot plant at Hammarby Sjöstad, Sjöstadsverket, several new methods are tested in order to achieve a good use of resources. When a new technique is considered it is often the performance of the technique itself, under given conditions, that is evaluated. However, in order to evaluate the overall function the whole picture is needed. With a system analysis it becomes possible to make a comparison where all the positive aspects are put up against the negative ones, for the technique itself as well as its requirements. In this way the influence that minor components have on an entire system can be considered.This report presents a system analysis of an anaerobic membrane reactor (MBR) with a VSEP-membrane (Vibratory Shear Enhanced Process).

This report describes a bachelor thesis work performed at the cloud storage company CloudMe in Linköping, Sweden. The storage service provided by CloudMe allows users to access their files seamlessly from multiple units at the same time. In the cloud there is storage provided for contacts, calendar and e-mail, which is data nowadays normally used by smart phones.Exchange ActiveSync is a protocol developed by Microsoft which, among much more, provides functionality to synchronize the previously described data. This protocol is supported by the smart phone developers and the ability to synchronize over the exchange protocol is implemented in products by default. Due to this fact it would be preferable to implement support for synchronization from CloudMe to phones over this protocol.

Den här rapporten presenterar examensarbetet utfört på Sekonden IT AB, vilket gick ut på att utveckla en lösning till Sekondens synkroniseringsproblem med kontakter i Exchange. Syftet med den här rapporten är att beskriva hur jag har gått tillväga för att lösa Sekondens synkroniseringsproblem, vilka hinder jag stött på och hur jag löste dem.För att utveckla en lösning till Sekondens synkroniseringsproblem behövdes en testmiljö sättas upp, liknande Sekondens servermiljö. En stor del av examensarbetet handlade om att få flera olika program att fungera tillsammans, vilket ledde till att jag spenderade mycket tid på installation och konfiguration. Jag har utvecklat en lösning som bestod av; en webbtjänst för att utföra synkroniseringsuppgifter, en Windowstjänst för att kontinuerligt anropa webbtjänsten och ett gränssnitt för synkroniseringsval, placerat i Sekondens intranät..

Swedish biogas is currently produced mainly by anaerobic digestion of sewage sludgeat sewage treatment plants, landfills and anaerobic digestion of household or industrialwaste. Also cattle ma-nure from farms can be used to produce biogas. Upgradingbiogas represents an increase in methane concentration from about 65 % to about 97%. In addition, particles and contaminants must be sepa-rated from the upgradedbiogas. There are various methods for upgrading and this report compares sixdifferent methods with respect to environment and economy: water scrubber,Biosling, cryo technology, chemical absorption, Pressure Swing Adsorption (PSA) andmembrane separation.According to the used ORWARE model, chemical adsorption with amine has the leastenvironmen-tal impact (methane emissions) and the lowest costs.

This case study has been conducted within the Swedish fitness chain World Class to explore the opportunities for knowledge development and transfers within franchise networks. We have interviewed the product manager at the World Class headquarter, the owner of a franchise club and a local product manager from the same facility. Our finding indicates that various forms of knowledge transfer occur within the World Class network, particularly in product development and sales. The transfer occurs within the framework set by World Class with regularly scheduled meetings. In addition informal networks provide other means of knowledge exchange between some units.

This candidate thesis contains the possibility of expand the Swedish photovoltaic market through photovoltaic cooperatives and a photovoltaic exchange. In the current situation there is a lot of problems with production of electricity from photovoltaic, that?s why we show some possibilities how to avoid these. To understand the problem with photovoltaic produced electricity we first give you a background.We show how to expand the Swedish photovoltaic market by describing how a photovoltaic cooperative and photovoltaic exchange could work in Sweden. It have been confirmed from our market research that the interest of photovoltaic cooperative and exchange is high.To find out how profitable photovoltaic is in Sweden, have three projections been made.

To identify the exchange and adaptation that takes place in the business relationship between electricity suppliers and electricity customers and analyze how these factors affect the strength of the relationship.The investigated concepts create synergies. The strength of the business relationship in the current situation is dominated by weak reciprocity in adaptation and an inefficient exchange of information with low frequency..

This is a study to see the relationship between earnings per share and dividends during a period of both boom and depression. The study will focus on companies listed on Stockholm stock exchange and see if they follow theories from the past and if the dividend is smooth over times with a fluctuant economy. To see this we had this problem:Is it a relationship between earnings per share and dividend during a fluctuant economy, also if there is a difference between the different Caps on Stockholm stock exchange?We studied 163 stocks of the 293 listed stock on Stockholm stock exchange during a period of 8 years. The study is focused on the time period between year 2005 and year 2012.

The purpose with this report was to compare three commonly occurring methods for measuring plant available nitrogen in soils. The methods extraction, incubation and Plant root simulator (PRS) probe - an Ion Exchange Membrane (Western Ag Innovations, Inc., Saskatoon, Canada) method were used and comparison between these methods were conducted. A full factorial experiment were set up in northern Finland with the treatments excluding herbivores, warming and fertilization to see how the inorganic nitrogen content in the soil was effected by the treatments. Soil cores were taken and from them a subsample was incubated for 18 days and thereafter analyzed for inorganic N in laboratory. PRS- probes were in the ground for 1 month.