This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

Introduction: In this study an innovative and multimodal method in family therapy called NVR, Non-Violent Resistence, is examined. NVR is an approach developed by Haim Omer, professor in psychology at the University of Tel Aviv. This approach is described as coming from the ancient ideological roots used by Gandhi in the Nonviolent resistence of oppressive regimes. NVR advocates that the parents give up the desire to control their children. Instead parents should take control of their own lives by actively resisting any behaviors of the child that are damaging.

The purpose of this essay is to find out what experiences three preschool teachers, two preschool directors and a social worker (BSc) from the social service have of reporting suspicion of child abuse done by preschools. What perceptions do these individuals have of each other, what experiences do they have regarding cooperation and how do they perceive their responsibilities regarding filing reports on suspicion of child abuse? This investigation is based on qualitative interviews with open ended questions on the basis of an interview guide. The theoretical approach of the essay lies in the phenomenology philosophy, which revolves around the individual?s experiences and perceptions of a phenomenon.

SAMMANFATTNINGENUppsatsens titel:Mixed Martial Arts, ett slag för svensk idrott.Nivå:Kandidatexamen i ekonomi på Handelshögskolan, Umeå universitetFörfattare:David Ek och Linus HultkrantzHandledare:Håkan BoterNyckelord:(UFC), Marknadsmixen, Segmentering, Integrated Marketing Concept (IMC), SWOT, EventMarknadsföring, Virus Marknadsföring och Gerilla MarknadsföringMixed Martial Arts (MMA), Kampsport, Ultimate Figthing ChampionshipSyfte:(MMA) i Sverige och vilka marknadsföringskanaler som ger den största genomslagskraftensamt att se vilket påverkan UFC har haft på de svenska åskådarna av MMA.Syftet med studien är att undersöka om det finns en marknad för Mixed Martial ArtsTillvägagångssätt:Sverige för MMA var att genomföra en undersökning i form av en enkät utdelat till studentervid Umeå universitet. De studenter som efterfrågades var mellan 18-40 år och vilket gav enrepresentativ bild av befolkningen i Sverige.Studiens tillvägagångssätt för att observera om det fanns en marknad iEmpiri:dataprogrammet i SPSS, för att kunna visa med grafer hur sambanden mellan kön, fakultet,ålder och hemort relaterar till preferenser och om MMA är en attraktiv produkt eller inte.Det empiriska materialet insamlat från respondenterna sammanställdes iAnalys:Genom att studera de svaren kunde tendenser urskiljas om vilka potentiella målgrupper somfanns. Vidare beskrevs vilka marknadsföringskanaler som var mest effektiva och vartmålgruppen var belägen.Materialet som sammanställdes i empirin diskuteras mer djupgående i analysen.Slutsatser:var mer positivt inställda till kampsport och MMA. I förhållandet mellan fakulteterna var detden samhällsvetenskapliga fakulteten och den teknisk- naturvetenskapliga som var mestbenägna att vara potentiella konsumenter av produkten. De respondenter som ansåg attkampsport och bollsporter var mest underhållande tyckte i större utsträckning att kampsportvar underhållande.

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

This bachelor essay aims to illuminate different images and ideas about Bellevue industrial area.The area is situated in a district in Gothenburg, called Gamlestaden, where Bellevue industrialarea is a former industrial area, today mostly used by minor occupations. The district is facing amajor transformation, based on a detailed master plan. One aim is to create a district with mixedfunctions; like residences, businesses, offices, services and cultural activities all together. Thisessay is based mainly from a user perspective, but it also has the perspective from the ideas andvisions by the City Planning Office.The material is mainly based on interviews with seven informants, representing different kinds ofoccupations in the area. One interview is also made with a city planner.

In today's social work there is an ambition to work evidence-based in order to improve quality and competency in business. This study is made in a disability administration which has introduced a common approach towards users for all employees. The approach is called low arousal approach. The purpose of the study is to investigate how a method takes hold and implements within an organization. The empirical data is analyzed by theories of professionalization, idea dissemination and translation.

The Convention on Biological Diversity (CBD) promotes the Ecosystem Approach (EA). In this thesis it is analyzed how the EA approach could be applied to regional management of coastal areas in Sweden. The aim of this report is to compare management for preserving biodiversity on a landscape level in two regional coastal areas in Uppsala and Västra Götaland respectively. In Uppsala, one of the plans consists of a previous nature reserve and in Västra Götaland, a Regional landscape strategy has been established. The ecosystem approach is used as a theoretical framework in this thesis.

Burnt alun shale and lime is the residual product that was formed when alun shale was used as fuel to convert limestone to quick lime. The material contains arsenic, vanadium, molybdenum, cadmium, nickel, lead, and uranium among other elements. The aim of this paper is to examine the uptake of trace elements in vegetables grown on burnt alun shale and lime to determine whether or not the surrounding environment and humans are exposed to these elements by eating plant products. A cultivation trial was carried out where onion, carrot, and lettuce were grown on three mounds of burnt alun shale and lime in the Falköping area in Sweden. The treatments were burnt alun shale and lime mixed with peat, only burnt alun shale and lime, and a reference soil. The reference plots were natural soil mixed with peat adjacent to the mounds.

Recently I discovered that preschool education has evolved from integration of various subject contents and working methods. The purpose of my study is to investigate preschool teachers' attitudes and ways of working with a theme-oriented approach. I also want to examine their opinions regarding the integration of subject content in terms of mathematics and science subjects (NO) in preschools theme-oriented work approach.My questions for this study are:What is a preschool teacher's attitude and their ways of working to a thematic-oriented approach?What is a preschool teacher's opinions regarding the integration of subject content, especially in mathematics and science subjects (NO) in their pre-schools theme-oriented work approach?I have used myself a qualitative method of investigation to produce materials for my research project. I collected my empirical material for my study from the semi-structured interviews that was done with four preschool teachers in two preschools in Botkyrka municipality.

According to both national and international political regulations, the school should as far as it is possible include students with special needs in regular education. However, when implementing these political intentions regarding an including school environment, problems often arise. The aim of this studie has been to investigate the opinions of teachers and students when it comes to inclusive education in mathematics. The study has partly been based on interviews with students with special needs in mathematics. These students were included in regular mathematics groups.

Northern Stories is a narrative video-project, mixed between how to work with the movieformat and the programs involved. As well as the complexity of how it can be to work in collaboration with a company and an investigation in how to evolve my design process. This from a designer?s point of view and with the intention to produce a finished product..

There have been debates on the big differences in mathematics knowledge concerning pupils in Sweden and Finland. Especially, one common issue in the discussions of education is the Pisa test results, which take up in the media. In the Pisa research the Finnish pupils get through well year after year. Because of the discussions about the distinct school systems in Sweden and Finland, I found it interesting to investigate the divergence of the curriculums in these two countries. The main research questions asked were, what are the main differences and similarities in the Swedish and Finnish curriculums in primary school? Such as, is the assignment of primary school similar in Sweden and Finland?In my study I analyzed and compared by means of the curriculum especially mathe-matics teaching in primary schools in grade three in Sweden and in grade two Fin-land.

This thesis treats a new perspective in the theory of classification, the context-based approach. The aim is to find out what kind of value this new approach can have in the process of creating a classification scheme for a special library collection. The first question to be answered is how the context-based approach works in a real life. The second question investigates which role the research in this particular area might have. Illustrating a real-life situation, the unit of Rättsmedicinalverket in Linköping serves as the object of study.

The aim of this study is to understand the situation on the Swedish Market for Drugstores and a creation of a new approach to marketing research, based on the thesis? methodological proceeding. With the help of different methodological approaches and different theories the study's purpose will be solved in an uncommon, untraditional way..