Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Researchers at Karlstad University have developed a method for making paper ion conducting. The reasearchers want to test this technique in various applications and produce products that make use of the ion-conducting paper. Hopefully this will drive the development forward and result in new applications for the ion-conducting paper.This study was to test the possibility of manufacturing a gas sensor of conducting paper along with electrodes of conductive polymers printed on the paper. By comparing the paper sensor with an electrochemical cell in which the electrodes of conductive polymer replaces electrodes of metal and ion-conductive paper replaces the liquid electrolyte in the electrochemical cell, it was hoped that it would be possible to measure the oxidation and reduction reactions that a gas could introduce at the electrodes.It was shown that it is possible to measure a potential difference in the range of 0.3 V to 0.5 V between the electrodes when exposing an electrode to 100% oxygen. The reaction that takes place is relatively slow and the reaction rate is partly due to the distance between the electrodes.Since the sensor can measure oxidation and reduction reactions it is possible that, in further development of a sensor, the sensor can be made ??into a versatile sensor with more applications than gas measurement as there are many more ways to oxidize or reduce the electrodes than by exposure to oxygen.During the study there have been discussions and meetings held with various companies in the sensor industry to be able to specify what the market demands of a sensor made ??of paper and the requirements that must be placed on the sensor for it to be interesting for the companies..

The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.

"Infiltration of Waldheim" är ett spel gjort av David Lindell (grafik), Andreas Persson (programmering) och Mathias Jönsson (ljud och musik). Målet vi hade med projektet var att ha en spelbar bana med minst en vapen typ samt fiender att eliminera, allt ackompanjerat med pampig musik och en massa ljudeffekter. Jag kommer i denna rapport beskriva arbetets gång samt reflektera över vad som har fungerat och vad som varit mindre bra under projektets gång. Mina planer för spelet var mest att lära mig mera om framförallt AI samt arbeta mera i 3d. Spelet ska mest vara för mig själv, men med lite putsning och mera innehåll eventuellt användas vid jobb ansökningar i framtiden..

Modern air battles are very dynamic and fast, and put extreme pressure on pilots. In some unpredictable situations, like new discovered threats or mission plan deviation because of enemy aircraft, the pilots might need to replan their predefined flight route. This is very difficult, if not impossible, to do since numerous factors affect it. A system that can help the pilots to do such a thing is needed. Previous work in this field has involved methods from artificial intelligence like A*-search.

Emotionell intelligens (EI) handlar om förmågan att identifiera och hantera egna och andras emotioner. Forskning har visat att hög EI var relaterat till flera livsområden såsom hälsa i form av mindre stress och kvalité på sociala relationer. Studien syftade till att undersöka samband mellan EI och följande: social förmåga, ensamhet och balans mellan studier/fritid hos sammanlagt 141 högskolestuderande. Mätinstrumentet var kvantitativt bestående av Internetbaserade Big Five Plus (L. Sjöberg, 2007) samt en pappersenkät.

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

Syftet med studien var att få en djupare förståelse och kunskap om hur matematikundervisningen kan utformas så att den bemöter elever med fallenhet för matematik. Syftet var även att få kunskap om hur arbetet med problemlösning kan gynna dessa elever. I genomförandet av studien intervjuades fem verksamma matematiklärare i årskurs 4-6. Studien belyste att undervisningen mestadels bestod av gemensamma genomgångar, att eleverna arbetade med något helt annat eller blev tilldelade svårare uppgifter. Studien belyste också att eleverna kunde utmanas i problemlösning genom att läraren ställde högre krav på dessa elevers kunskaper.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

Companies will increasingly begin to link their applications, and the technology that makesthis possible is called integration. The more applications that are connected, the more of the company's data flows through these integrations. It is also clear that data analyses to create business value and to get competitive advantages against its competitors are important. In this paper, we examine how companies create business value and competitive advantages throughthe integration platforms and metadata from the integrations. We have interviewedpeople from three companies in the industrial sector, each with an integration platform.We have also interviewed Enfo Zystems, a company that provides development andmanagement of integration platforms to these customers.

I framtiden kommer multiplexad detektion att spela en central roll inom kliniskt bruk. Detta för att utvecklingen av riktad molekylär medicin är på uppgång och kräver studier av interaktioner mellan makromolekyler. Inom forskning används fluorescensmikroskopi för multiplexad detektion men inom kliniskt bruk föredras det att studera preparat med ljusfältsmikroskopi. Dagens problem med ljusfältsmikroskopi ligger i att det är svårt att detektera flera olika markörer samtidigt, multiplexning. Olink har lämnat en förfrågan på en ny testbar metod för multiplexad ljusfältsavläsning (bilaga 3).Bland dagens metoder för multiplexad analys har NuanceTM som baseras på liquid crystal tunable filter (LCTF) och SpectraLamp som baseras på agile spectral light source (ASLS) studerats och utvärderats.

Detta examensarbete på D-nivå beskriver skapandet av BI-applikationer och analys av treolika BI-system. Projekten har givits av Cederroth International AB som är ett av Sverigesstörsta företag inom dagligvaruhandeln. Uppsatsen ger en inblick i vad BI är och hur BIfungerar i företagsvärlden. Det ges även en stegvis beskrivning i hur en applikation skapasmed hjälp av BI-systemet QlikView och analyser av BI-systemen QlikView, SQL Server 2005och BusinessObjects XI om huruvida dessa uppfyller de funktionella kraven på ett BI-verktyg.Bakgrundsinformation om Cederroth och dess system för affärsdatahantering ges också iuppsatsen.Den BI-applikation som beskrivs i denna uppsats involverar finsk återförsäljningsdata.Stegen från grunddata till färdig applikation beskrivs och förklaras ingående i uppsatsen.Analysen av de tre BI-systemen som därefter gjorts har beskrivits i en del därgrundinformation följs av en analys med hänsyn till de funktionella aspekterna i BI-systemen.Denna analys resulterade i ett likvärdigt resultat för de tre BI-systemen. BI-systemen hadedock olika lösningar på de funktionella delarna..

This paper examines possible applications of fuzzy logic on the field of artificial intelligence in digital games. It describes fuzzy logic in contrast to crisp logic. The paper will give several examples of possible applications of fuzzy logic-based decision making for game AI. These examples include the choosing of weapons for AI agents and the gas-break decision of an AI-controlled car. The paper will also analyze the impacts of game AI which makes decisions based on many factors.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.