The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

The main purpose of this essay is to study ideas concerning the concept of ?art? within the discourse of the exhibition space that is part of a fanart community. In order to do so I have used a hermeneutical and to some extent structuralistic, discourse analysis. I have examined structure and rhetorics in two established and popular communities, Fanart-Central and deviantART.My conclusions states that personal ideas regarding artistic value are undermined the joint policies, because of a collective rhetoric somewhat inherent in the community structure.When a lot of works are being based on internal knowledge of symbolics and historical narratives, this may to some extent have consequences where unfamiliar observers might fail to notice elements of possible significance. Moreover, certain interests in keeping a united front of ?quality art? may also affect a general idea immediate to what signifies fanart.

The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.

As in society in general, exclusion of individuals takes place in the school system. Even though schools ? according to the curriculum ? are supposed to cherish diversity, many children are left outside of the community formed during school activities. In order to gainknowledge of how schools can prevent and inhibit exclusion, this work aims to study how the problem is interpreted and managed. The study included six pedagogues: three pre-school teachers and three 1?7th grade teachers.

This essay is a qualitative study of the Swedish joint-stock company Svenska Spel AB?s television commercial from 2008. The commercial is called ?Spela lagom - When I grow up?, and is meant to serve as an informational commercial about being underaged in situations regarding gambling. Using semiotics and rhetoric?s, we are analyzing how elements seen in the commerical affects the rhetorical situation the clip is bound to; how the marketing is done to enhance Svenska Spel?s brand; and what strategies are used to make sure the public service announcements regarding persons involved with underage gambling gets acceptance.

In Rio De Janeiro, 1992, was the first document signed that meant a responsibility for industrial countries to decrease their emissions, United Nations Framework Convention on Climate Change (UNFCCC). Thirteen years later was the first legal binding document signed, the Kyoto protocol, and for the first time industrial countries all over the world was bound to decrease their emissions on greenhouse gases. Within the framework of this commitment, three flexible mechanisms (Clean Development mechanism, Joint Implementation and Emission trading) were introduced with the function to reduce the economical costs of the commitment. The flexible mechanisms Emission Trading (ET) is what this report is about.The report starts with a description of carbon dioxide and it?s effect on the environment, thereafter comes a background review of the national agreements who lies as a ground to the implementation of emission trading as a management control measure in Sweden and the rest of the world.Keywords: United Framework Convention on Climate Change, Kyoto protocol, Flexible mechanisms, Emission trading, carbon dioxide .

Bakgrund till uppsatsens tillkomst är sista decenniets omvärldsförändring och Sveriges allt ökande engagemang internationellt med förband och officerare i multinationella staber. Uppsatsen avhandlar huruvida den svenska operativa underrättelsebedömandemodellen skall förändras mot bakgrund av hur USA:s Joint Intelligence Preparation of the Battlespace (JIPB) är uppbyggd. Uppsatsen utgår från hypotesen att JIPB är mer detaljerad och penetrerar djupare fler områden än den svenska motsvarigheten. Uppsatsen inleds med en beskrivning av de två modellerna. Härvid är den amerikanska modellen beskriven relativt ingående.

Dilated cardiomyopathy (DCM) is the second most common heart disease in dogs. Since the disease is seen more frequently in certain breeds, among them Newfoundland dogs, a genetic factor is suspected. This study was partly undertaken to investigate whether there is a significant sex predilection regarding DCM. Moreover, the difference in mean age of death between male dogs and females with DCM was investigated, as well as males and females dying from DCM compared to dying from other reasons (i.e. without DCM).

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Mer än 50 procent av Sveriges totala BNP är idag utlandsexport och svenska företags beslut på internationella marknader blir alltmer betydelsefulla för företagens framgång. En växande marknad för svensk utlandsexport är Mellanöstern där Saudiarabien utgör en stor del av regionen. Studien ämnar undersöka hur och varför svenska företag träder in på den saudiarabiska marknaden, där uppkomna problem utgör en del i inträdesprocessen. Studien bygger på en kvalitativ undersökning med sex svenska tillverkningsföretag, vilken analyserades utifrån ett teoretiskt ramverk baserat på internationaliseringsteorier. Det empiriska materialet och teoretiska ramverket analyserades därtill emot en kontext om Saudiarabien. Undersökningen visar att det är många olika faktorer som påverkar företagens val, vilka grundas i såväl rationella beslutsprocesser som slumpvisa affärsmöjligheter. Saudiarabiens ekonomiska stabilitet samt stora marknad har utgjort en stor dragningskraft för företagen.

The essay is a discourse analysis of the media's attitudes toward computing. The aim is to compare what the media is really saying about the usage of tablets, computers and compare it to what the research is saying. In addition, it examines what the media says about socialization. We analyze the newspapers Dagens Nyheter and Expressen and will first compare these two together and see what attitudes that emerge, and then seek similarities and differences with the previous research and theories including socialization learning, attitudes and consumption. Conclusions we can draw is that Expressen has a more negative attitude towards the use of computers while the Dagens Nyheter has a more positive attitude, but is also more objective to what they write about.

The aim of this Master?s thesis is to survey what personal encounter at the library can signify, and to examine Swedish public libraries? policies for personal encounter. The posed questions are: What does personal encounter at the library signify? How are users and library staff represented in the collected policies? What do the policies say about digital encounter? 290 e-mail queries were sent to Swedish public libraries in May 2010. Of 140 responses, 107 stated that they did not have a written policy on personal encounter.

Shanghai Waigaoqiao Free Trade Zone är geografiskt utmärkt placerad vid bedrivande av handel och utgör idag en internationell hub. Området har också tillgång till en god infrastruktur som ständigt förbättras. Waigaoqiao erbjuder sakkunniga konsulter och har ett starkt styrelsestöd. I framtiden då Free Trade Zones inte kommer att vara det enda valet för svenska företag som vill etablera sig i Kina, utan att behöva ingå joint ventures eller liknande avtal, kommer Waigaoqiaos handelsbefrämjande miljö att vara avgörande vid ett etableringsval i just det området. De skattefördelar och tullfördelar som idag existerar i Waigaoqiao kommer att försvinna när Kinas WTO-avtal i sin helhet träder i kraft.

Sisyla is a joint project between the counties of Skåne, Blekinge, Jönköping, Kronobergand Kalmar in Sweden. A geographic database has been built with the aim to study theservice situation of the area. The main purpose of this thesis is to find a method toinvestigate the quality of the Sisyla database and to apply it. The method is adjusted tothe standard ISO 19114. The agreement between the database and reality was studied ina test sample.

This paper quantitatively examines the effects of marketing brands within the same product category and the same brand portfolio jointly. We have chosen to call this type of marketing category advertising. The results of the study show that category advertising leads to increased brand awareness within the category, which is particularly important for brands within less salient subcategories. For strong brands however, category advertising leads to lower purchase intentions, an effect which could potentially be moderated by focusing the advertisement on the complementary nature of the products combined with promotional elements. The study also shows that there is no difference between advertising products jointly and separately when it comes to brand attitude, category attitude, typicality, brand purchase intention for weak brands and category purchase intention.