On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

The use of internet is growing rapidly and many people choose to spend a lot of their time in the virtual world. This is the reason why we believe that it is important for companies to consider using internet as a tool to reach their customers. Today many companies, especially within the fashion industry, have acknowledged this and use internet marketing to reach existing and potential customers. Social media and search marketing are two helpful tools that can be used in order to make a company visible on the web, given that they know how to use them effectively. The purpose of this study is to examine how companies within the fashion industry can use social media and search marketing to reach their customers and what kind of attitude they have towards using these tools.

In this study, company reconstructions and the financing of current accounts hereof are analysed from a perspective of insolvency law. The purpose with a company reconstruction is to maintain the operations of the company despite the insolvency of the mandator. In contrast to bankruptcy proceedings the person liable for payment stays in charge of the operations. However, this person is not allowed to sign for new loans, issue pledges of security for these loans or in any other way enter new obligations without the approval from the temporary company reconstructor. Besides providing for a successful reconstruction the reconstructor also has to consider the interests of creditors, especially to maintain the preferential order of the creditor's claims, keeping them unchanged in case of a formal bankruptcy.

The aim of this master thesis was to examine the European Commission's information resources from a user perspective in order to clarify the needs and circumstances of the search of EU-information among students at Örebro University. 41 students participated in a survey, and four of them was interviewed. On the basis of Pendelton- and Chatmans theories of information behaviour in small worlds, it were assumed that the students' education and citizenship in the European Union affected their needs and the search of EU information.The study showed that the students needs for EU-related information has increased, with the current education, but also been linked to earlier educations. The students Citizens need were mainly associated with elections such as the EMU-election, but also in some cases to a need of the general knowledge.A review of the European Commission's information resources were made with an emphasis on European Documentation Centre, EDC. The survey showed that most students used the EDC and the EU-databases that was made available by the European Commission through the EDC and the university library but were not aware that they used EDC.The survey also showed that students made use of familiar sources and resources when they searched the EU-information, such as the library's regular database list, the library catalogue and search engine on the internet are not requested of other resources.

The Swedish Government has set a target to reduce energy consumption through energy efficiency within the construction and real estate sector. The purpose of the study is to examine how energy efficiency within this sector could affect the district heating volume in the future, on basis of Vattenfalls district heating system in Uppsala.An Excel model has been created to study how energy effficiency measures affects district heating demand in buildings by 2045, based on technical and economicalconditions. Furthermore, an interview study has been conducted to examine incentives for district heating customers to invest in energy efficiency measures.Result of the Excel model shows that the district heating volume of Vattenfall in 2045 is expected to 931 GWh, which corresponds to a volume decrease of 10,6 %. Based on the study?s theoretical framework only 15 %, 1 024 GWh, of the technical-economical potential is assumed to be implemented.

The topic of this essay is information seeking for children and young people in municipal libraries. This is based in the growing need for information seeking skills in the Information Society. Policy documents on the topic are scrutinized and related to a concrete praxis. Data has been collected through two case studies; one carried out in Ronneby and one in Trandared, Borås. These cases where chosen because of the existence of a local policy for library skills and information search for 6 to 12-year-olds.

Sweden is usually seen as a role model when it comes to integration and diversity, but at the top of the pyramid there is little ethnical diversity to be found. This paper investigates how existing economical and sociological theory explain the lack of swedes with foreign background in leading positions in large Swedish companies. Our findings show that none of the theories applied in this paper can explain the phenomenon in isolation. Thus it is not only taken for granted norms, contacts in one's network or cost minimizing under asymmetric information that lie behind the phenomenon, but an interaction of these aspects. Conflicting demands lead the recruiters to separate talk from decision, the search frame is narrow and no or small efforts are made to increase the diversity.

The purpose of this thesis is to evaluate the retrieval effectiveness on the European Unions official website EUROPA, depending on which language is used to formulate the search question. Our main concern were if you get access to the same information depending on which language is used to search information The European Union has so far eleven official languages, and with the forthcoming expansion with negotiations with thirteen new countries to affiliate to the union by May 1:st 2004, the official languages will be even more. We have made a comparison between Swedish and English, using 29 different topics from which we formulated 2x29 queries. The topics used were found at the Swedish Governments FAQ about the European Union, EUsvar. We wanted the topics to be as authentic as possible to avoid bias.

The aim of this study was to examine how adoptive parents related to parenting and how they related to their children?s biological origin. Issues that were used were how adoptive parents described their own parenting, how they described their own thoughts about their children eventually wanting to search their biological origin and how adoptive parents described the child´s country of birth attitudes towards adoptees wishes to search their biological origin. The method used was qualitative research interviews. The theory that was used for analyzing the collected data was attachment theory.

The aim of this study is to examine possibilities and barriers for an introduction of electric vehicles in Sweden. The study has an interdisciplinary approach and thoroughly examines the essential topics which influence the future of the electric vehicle. The study reaches from answering the question on why electric vehicles lost the game to petrol cars in the early 20th century, to sketch how the difference in total cost of ownership will be between electric vehicles and petrol cars for the coming 20 years. Apart from these subjects the main topics of the study are today?s and tomorrow?s situation regarding technology, charging, fuel, market and economic incentives from an electric vehicle perspective.

Computerized methods for searching pictures are becoming more common. With these it ispossible to make powerful search requests using a combination of terms and search oncomprehensive descriptions of the pictures. The descriptions can encompass various aspectsof the content and allow different interpretations and levels of detail.This essay is about how you can examine and describe the content of a picture from manypoints of view. We have tried to identify differences in searching behaviour, and studiedsome methods for indexing of pictures. Our concepts are taken from the philosophy of artand from theories about the meaning of languages.In the future perhaps libraries can make pictures and illustrations in books available to thepublic, in a sophisticated system, for the purpose of providing visual documentation forstudy, research or other kinds of exploitation..

The purpose with this thesis is to research what function the National Library Catalogue of Sweden (LIBRIS) has as an information resource for Chinese language material. How is LIBRIS used as an information resource seen from the point of view of a users specific language need. This will be exemplified through an empirical survey of three user groups with different prerequisites concerning their knowledge in Chinese. Group A were beginners and had studied Chinese for one year. Group B were advanced students who were studying their third year of Chinese.

AbstractTitle: Foreign news coverage. Does the media influence the action in international crises? (Utrikesbevakning. Påverkar media agerandet i internationella kriser?)Number of pages: 39Author: Charlotta AndréssonTutor: Professor Lowe HedmanCourse: Media and Communication Studies CUniversity: Division of Media and Communication, Department of Information Science, Uppsala University.Date of submission: 2007-01-03, autumn term of 2006Purpose/AimThe purpose of the essay is partly to examine if foreign news coverage influence the political agenda setting and the incentives of the public?s willingness to give charity for humanitarian crises.

The purpose of this study is to investigate childrens possibilities to retrieve information by searching in searching engines designed for children. Two such search engines are examined: Yahooligans and Kids Click, both of which index pages in English only. I have compared Yahooligans with its equivalence for adults; Yahoo, by evaluating the retrieval effectiveness. Some functions in Kids Click and in Yahooligan are investigated. Seven class room studies are described in the prior research chapter.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.