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 aim of this essay is to study how cultures are presented in English textbooks for A-level students in Sweden. The aim is divided into three research questions, what does culture in English teaching mean, how is the English-speaking world presented in the textbooks and is the image that is presented stereotyped or does it try to challenge it? The study comprises of four textbooks from 1998-2008. The theoretical frame used in the essay is Edward Said?s Orientalism.

The thesis work was conducted with the company Free2Move AB. The company is located in Halmstad and is an acting provider of wireless communications for industrial customers, mainly focused on Bluetooth? technology.In today's society most people have their music on their computer, MP3 player or mobile phone. What if you could avoid the cable between your sound system and sound source and transfer music wirelessly instead? Together with the company's engineers, I have developed a new comprehensive product for wireless music transmission.

Background: At this present moment, one of the largest changes in the Swedish employment market is occurring, as the people born in the 1940's are retiring. The Generation Y, people born in the 1980's, will enter. Will this have an affect on motivation and leadership, and in that case, in what way Aim: The purpose of this essay is to investigate whether or not Generation Y (born in the 1980's) has an effect on the perceptions on how to lead and motivate employees. Based on research and our empirical results from qualitative interviews at one of Sweden's largest banks, our research questions are:1. Are executives' and employees' perceptions regarding Generation Y in line with previous research 2.

Climate and environmental issues is now high on the agenda. We live in a generation that must try to solve some major environmental problems. Buildings and habitations account for approximately 40 % of Sweden's total energy today. To reduce this figure, as needed, more research in the field of energy efficiency is required.This thesis concerns the heating of buildings. The load on district heating is heavy during certain times of the day.

This text answers the questions how do we define what a campus is, how the concept of the campus came to exist and how it is used today, and how the Blekinge Institute of Technology (BTH) campus can be designed according to site conditions and the conclusions drawn from case studies at Chalmers University of Technology and Karlstad University. The purpose of the case studies is to gain insight into their campuses advantages and disadvantages. This finally results in an interpretation of how the Blekinge Institute of Technology campus can be planned. A campus is the area of land on which a college or university and its surrounding buildings resides on. Campus as a concept meant a field at first, it later evolved at American universities due to their design of college campuses.

In the last decade, member states of the European Union have adopted a range of measures to decrease the dependency on fossil fuels. This has led to an increased use of biomass in heat and power production. In some countries, the lack of forest resource has led to large scale power producers importing their biomass needs. Due to high energy content and homogeneity, wood pellets have become an internationally traded commodity used for large scale power production. The Baltic States have emerged as one of the largest wood pellet exporting regions in Europe.

My Finnish grandfather had a passion for architecture, eventhough he wasn?t an architect. In the end of the 1950s he builta wooden summerhouse on a lot outside of a small villagecalled Lempäälä, close to the city of Tampere. Today the lotbelongs to my mother. Every time I visit our summerhouse, itmakes me want to do as my grandfather did ? to build a smallhouse next to it.My project is a proposal for a wooden house on mymothers lot.

According to international and national literacy studies (PISA, PIRLS) Swedish boys are inferior to Swedish girls when it comes to reading. There can be numerous reasons to that statement. One is that Swedish teachers require more knowledge about communication as an important component in literacy. In spite of this shortcoming, Swedish girls manage to gain sufficient literacy. Why is that? The aim of this survey was to examine if there were any differences between girls and boys regarding communication skills when they begin in school.The main questions taken in account were:Which differences and/or similarities in communication skills are discernible between boys and girls this particular preschool?How do boys and girls communicate with each other in different room contexts on this particular preschool?           To be able to answer the questions, I adopted observations and audio recordings from children aged five.

This research focus on key groups; students with dyslexia, librarians and teachers, and interaction between these two professional groups regarding students with dyslexia. In searching for the exchange of knowledge and experience to meet dyslexic students needs, I have in this study turned the attention to librarians and their experiences with students with dyslexia.The purpose of the research has been through semi-structured qualitative interviews with four librarians, to explore and describe how they experience their work, in working with pupils with severe reading and writing problems, dyslexia, and interaction with teachers on this user group. The qualitative approach in the gathering of the empirical evidence is based on a desire to have an indepth and thoroughly understanding of the librarians experience.All informants in this study indicate that they see it as a natural part of their duty to keep themselves updated about dyslexia and what materials to suit the dyslexic user group. The informants have knowledge of dyslexia and have great knowledge and keep abreast on the latest technology of compensatory aids - alternative tools.The informants have primary a consulting and supply function for teachers and dyslexic students, where they are consulted on  suitable material in both fiction and facts in various disciplines. The informants highlights the importance of planning and preparation time to find suitable material, as audio books or easy read, so students who have a need for this also can be provided.

This assignment has been performed at location and commissioned by AttenditAB in Jönköping. The task has been to develop a client/server system to accessdata stored in SQL databases where the client application is developed to run onregular cellular telephones. The importance has been to develop as reliable mobilecommunication as possible. The functionality that is demanded upon the mobilecommunication is:? Secured for future versions? Interoperability? Data should not be bugged, modified or disappearunnoticed? Resource efficientWe have achieved these demands by developing our own protocol that is on top ofthe TCP protocol.

The present study aims to investigate the phonological development of typically developing monolingual Swedish speaking children aged three to four years. The result could be used in the standardization of a new phonological test material for clinical speech and language pathology assessments. One-hundred and thirty four children aged three and four years (73 girls and 61 boys) were assessed with the new material. The children were tested in kindergartens in three communities in southeastern Sweden. Their assessments were audio recorded, transcribed phonetically and analyzed with Percentage Phonemes Correct (PPC) and Percentage of Words Correct (PWC).

This project is a study in how to represent the Swedish magician and variety artist Carl-Einar Häckner in a web-based environment. With a starting point focusing on illustration I wanted to produce a web environment that would function as a prototype for a webpage. My personal aim was to explore and gain new experiences from working in a digital interactive environment. I wanted to use animation and illustration to create an atmosphere and communicate emotions, and in the end find out a way of how to integrate that with a more text based content. The project is a personal project based on my interpretation of the work of Carl-Einar Häckner and an effort to translate Häckners expression and the emotions he evokes in his variety shows into image..

In this essay I seek to examine how the Principle of Provenance can be discerned in the new activity-based wayof establishing an archival description. In which terms do authors of reports and works about archival descriptionspeak about provenance. Do they at all?In order to do so I have studied the history of the Principle of Provenance and what is to be its future ? theregulation from the Swedish National Archives, RA-FS 2008:4. I have also read the referrel that was sent out toSwedish authorities, universities and other archival institutions.

Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.