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.

Background: The business market today is characterized by tough competition amongst the competitors to capture consumers? interest and money. One marketing tool companies can use to achieve this is the company?s image. The customer buys not only a product, but also the image that the company or the product is associated with.

In this thesis I have decided to take a closer look into my own ?backyard?. A river that runs through my hometown, Akureyri, has been a thorn in some people?s side. Glerá river has taken lives but it has also given the town possibilities to develop.

This thesis is an investigation of Iranian immigrants and their use of libraries in Sweden. It isbased on a combination of a qualitative and a·quantitative method.Using a qualitative method, I give an outline of the history of lran from ancient times up to the present, as well as the different ethnological groups in Iran and their cultures. The main objective of this part is to clarify the contrasts between Iranian and Swedish cultural, social, linguistic and family structures, and also the characteristics of the crisis that most immigrants go through on their arrival in the new country. The qualitative method also involves structured telephone interviews with eight highly educated Iranians.This method was supplemented by a quantitative study through questionnaires of the attitudes· of lranian immigrants to libraries and reading. Iranians in Sweden turned out to be frequent Iibrary users.

?Re:Regional? is a diploma work by Sanna Alm and Ylva Hedin, for the Master?s Programme in Spatial Planning presented at the Blekinge Institute of Technology, Karlskrona, Sweden. ?Greater Helsinki Vision 2050 ? International Ideas Competition? was the starting point of this study. The competition was launched the 15th of December 2006 and the closing date was the 31st of May.

This study has a qualitative approach and deals with difficult issues that arise in connection to male violence against women in close relations. The purpose of this study is to bring clarity to why women stay in violent relationships. I have been studying two leading theories, one called the Normalization Process of Violence represented by Eva Lundgren (sociology and theology). The other leading theory is the Neutralization of Violence represented by Margareta Hydén (fil dr and leg psycho therapeut).I have also studied the fight between these two theories for the leading position in the research on male violence against women. Eva Lundgren presents her theory through a structural perspective.

The main purpose of the culture is to serve people and represent the people's social will and freedom. Culture does not exist in a vacuum but shaped and framed by political and artistic structures that are not neutral, and this is why the artwork itself cannot be an independent business. The public function of art can be understood as a defense of the ideals of democracy. But today, when political power is often replaced by hegemony, the role of art and functions are changing. How these changes reflect to the identity, reality and truth of society? What political functions are fulfilled when art becomes ?public?? The issue of democracy is linked question of people?s power in a democratic society where power is legitimized in social space.

The social community is structured around data, a lot of that data is stored in different types of databases. The meaning of this essay is to develop an interactive tool that will change the way database visualization is done, and also to research in which fields a tool of this type can be used. With the help of different methods we discovered areas where it could be of use, such as; presentation of a database, development and documentation of a database. The primary goal of the prototype was to make viewing of database structures easier, even people without prior database knowledge should be able to understand the structure. During the development we used prototypes.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

AbstractHåkan Ljung: Förklassik för knäppinstrument. En studie kring en sonat för cittra av Johan Wikmanson. Uppsala universitet: Institutionen för musikvetenskap, C-uppsats för 60 poäng, ht 2005.My main purpose with this thesis is to highlight a piece of music written for a relative of the 18th century cittern. This sonata, composed around 1780, is a well thought composition written in a pre-classical style.  The composer of this music is Johan Wikmanson (1753-1800) who is mostly known for his string quartets, songs and piano pieces. Because of the importance for the music as a whole, one task is to reconstruct the second movement from severe errors. This was carried out by doing an overall analysis of the two movements themes, motives and structures.Since many arrangements for plucked instruments occurred by other composer's works, my second aim is try to tie this Sonate as an original version written by Wikmanson himself. As a part of my main purpose, the reader will also receive a short presentation of the Swedish cittern designed by the Royal instrument maker Johan Öberg the elder (1727?-1779) with a description of its connection with the manuscript. .

The forest and mire landscape surrounding the north Swedish villages have been of fundamental importance through time for the farmers. In the Scandinavian summer farm system the forest and mire pasture was used to its full potential. The system consisted of smaller summer farms some kilometres from the main farm in the village, and were the livestock grazed in the forest around the summer farm. The livestock affect their environment, and grazed forests generally contain a higher biodiversity than an ungrazed forest. The overall aim of this thesis is to understand the impact of livestock grazing on a northern forest ecosystem over a long time period.

In the following essay I have read the drama Natten är dagens mor (The Night is the Day's Mother) by Lars Norén. My main focus has been on the older brother Georg. By using post structuralist gender theories I have sought answers to the following two questions: How is Georg's masculinity constructed and maintained, when seen from a gender perspective? What power structures arise between Georg's and the other men's masculinities? In my analysis I have approached Georg via three perspectives. First, I have by the help of Judith Butler's theory concerning gender performative actions tried to define the men's gender codes.

The failure of Structural Adjustment Programs and its neoliberal policies to effectively reduce poverty have led to the creation of Poverty Reduction Strategy Paper (PRSP) by The World Bank and International Monetary Fund. PRSP, connected to both the Comprehensive Development Strategy and the HIPC initiative, are built on the notion of national ownership and stakeholder participation and thereby expand potential conditionality to include matters of governance. This thesis examines the evolution of PRSP and how the process of participation affects national governance structures. By analyzing the role of rules and norms within the World Bank and IMF from a historical point of view the thesis explains why the participation process has developed the way it has. It concludes that neoliberal norms, still at heart within the World Bank and IMF, have an impact on the process of participation within nation states and thereby its governance structure.

In this essay I study two novellas by Anne Charlotte Leffler, ?En bal i societeten? and ?I krig med samhället?. In order to do this, I use some of the differences between male and female writing that Ingeborg Nordin Hennel discusses in her study ?Ämnar kanske fröken publicera något??: Kvinnligt och manligt i 1880-talets novellistik. For the analysis of ?I krig med samhället? I also use the text ?Stabat mater? by Julia Kristeva.

This master thesis examines the copyright law with the purpose of sorting out the consequences and the effects of the law impacted on libraries. The theories used are mainly discourse analysis and public domain theory. At the centre of the examination is the effects that copyright law bring to libraries and their ability to perform their work. A major part of this thesis is gathered around the analysis of the presumptive key words that give the structures of copyright law the possibility to claim rightfulness. This is an outspoken strategy to illustrate the discourse of copyright law.