ESAB is a world leader in production of welding consumables and equipment. The company manufactures, among other things, welding electrodes. A roller straightening unit is used in the cutting process to straighten the wire, which the welding electrode consists of, by adjusting some of the rollers during operation. According to ESAB?s standard and the European machinery directives, moving parts of machinery, such as rollers of the roller straightening unit, must be out of the operator?s reach.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

Starch is a naturally occurring substance in most plants and is used as energy storage. It is a component that mainly consists of amylose and amylopectin. Together they build a complex pattern which gives starch its specific properties. The proportion of amylose and amylopectin varies in different plants but generally starch consists of 25 % amylose and 75 % amylopectin. There have been discoveries of barley varieties containing 100 % amylopectin called ?waxy starches? or ?waxy barley? as well as varieties that have a high content of amylose, around 70 % and these are called ?amylotypes?.

ESAB is a world leader in production of welding consumables and equipment. The company manufactures, among other things, welding electrodes. A roller straightening unit is used in the cutting process to straighten the wire, which the welding electrode consists of, by adjusting some of the rollers during operation. According to ESAB?s standard and the European machinery directives, moving parts of machinery, such as rollers of the roller straightening unit, must be out of the operator?s reach.

Umbrella organizations, organizations that have other organizations as members, are in previous research described as arenas of conflicts with problematic decision-making and contradictory parallel action towards political decision-makers. However, the research within this subject is limited, and therefore the aim of this paper is to add knowledge to how such organizations in fact work. After conducting a case study at the trade association ESTOC this thesis challenge previous statements about umbrella organizations and conclude that there, under certain circumstances, may exist harmony within an umbrella organizations. The main implication, thus, is that we have to readdress umbrella organizations in quite another way to be able to make a more realistic interpretation of collaborations in umbrella organizations..

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

This essay is about Turkey and its relation to the European union. EU is originally an economic organization; today it has developed to involve other aspect like culture and history. By using theories like motivation and non-decision making I have studied the reason why Turkey is still waiting in the agenda of the union. With the help of the theories I have discussed about Turkey?s possibilities to become a member of the European union.

This study aims to evaluate the value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the value relevance has changed. To test this, a Chi-square test and a regression are used.

This study aims to evaluate the value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the value relevance has changed. To test this, a Chi-square test and a regression are used.

Archbishop KG Hammar has attracted attention for his liberal position in theology. His view on the role of language and communication is central in several books and articles he has published as leader of the Church of Sweden. One of his main theses is the fact that meaning is created in the encounter between text and reader. He often reiterates: God is relation. This non-traditional dynamic stance has a broad impact not only on theology.

This research aims at identifying the opinion leaders in order to study their behaviour, characteristics, their role within the word of mouth process, and what importance they have upon another consumers purchase decision. Also, to investigate the content of the message being spread. The results from the study show that opinion leaders are strong in spreading word of mouth. Messages were adapted by opinion leaders to suite their target audience. The results further contribute to the discussion about Watts? ?influentials?..

The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..

This thesis takes a closer look at the USA Patriot Act and the literary debate that has followed the passing of that Act. The aim of the thesis is to define what freedom is for the two opposing sides using McCallum's freedom model.The literary analysis shows that the most common argument from authors who are pro Act is that in desperate times like these one must relinquish a part of the individual's freedom to ensure the safety of the collective. Amongst those authors who are against the Act concerns are raised for the possibilities of abuse as a result of increased government power such as the ability to detain immigrants for long periods of time, surveillance and increased exchange of information between federal agencies..

The purpose of my study is to find out which way the extended school staff has their knowledge about conflicts, what they think is the cause of a conflict and how they handle conflicts.To answer these questions, I have chosen to do interviews with an available group. I interviewed six persons of different gender, age, nationality and they have been working from three to twenty years at afterschool care.I have analyzed my empirical material using Szklarkis four causes of a conflict and Malténs strategies for conflict management.My conclusion is that the after-school staff's knowledge is mostly based on experience, partly through work with children group in afterschool care and as a youth leader in the voluntary sector. The strategy almost always used for the after-school staff were the collusion strategy.