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 company Sol & Energiteknik wanted to examine the possibility to make a standardhouse totally energy independent. Based upon this I have, during the spring of 2007,examined the possibilities available at the market today through litterature studies, contactwith several companies and reading reports at the internet.The first thing to examine has been to determine the energy consumption for a standardhouse, and find out if there are better technologies to be used for energy conservation.My conclusion in this matter is that there are possibilities today for building a house moreenergy efficient.When I had reached the point at which my design for the house was decided, I also hadto choose the different products to use to produce energy as well as to store that energy.To produce heat and electricity to the house I decided to use a wind turbine and a solarwater heater.The most difficult part of designing a house that is energy independent is that theproduced energy must be stored somehow. Storing the heat is relatively easy beacuse theheat can be stored in a large water tank. The electricity is a bigger problem beacuse itmust be stored in batteries, which today are too expensive to be used in a standard house.In the future producing and storing hydrogen might be used to produce electricity, buttoday that technology is both expensive and not tested enough.My final conclusion is that a standard house can not be built to be totally energyindependent today, unless it is very expensive to connect the house to the electricitynetwork. As an alternative solution I came up with a proposal for a house which isconnected to the electricity network and have some amount of own produced energy.This house prooved to be a good investment if you choose to build it today, and it couldbe a very good investment in the long run beacuse energy prices increase every year..

This essay shows how the concept of virtue can deepen our understanding considering processes of empowerment. A virtue is understood as a trait of character, manifested in habitual action, that it is good for person a to have. Virtues are interpreted as socially constructed. Empowerment is presented as a process toward self-confidence and self-determination where recourses and freedom propels the development toward power for the individual, the household and the community. Why does the concept of virtue deepen our understanding? It is argued that our theoretical perceptive of empowerment needs to better encompass values, norms and practise.

This thesis is divided in to two different parts. The first part includes examination of the measurementsystem of an industrial robot using a resolver sensor. The main focus is on methods for suppressing noise in the angularvelocity signal without increasing timedelay. Five different methods are investigated. Three of these are based on oversampling: burstsamplingmethod, meanvaluemethod and correlationmethod.

In recent years, moisture damages have been noticed in rendered, undrained stud walls. The design is built on the principle one-stage tightening which means that there is no air gap in the construction. The damages have occurred when water has permeated through the rendering in leaking connections and fittings for windows, doors, canopies, balconies, terraces and awnings. Behind the plaster carrier, which consists of either polystyrene or rigid mineral wool, plasterboard has often been used as a wind protection barrier. In many cases the wind protection barrier and the underlying wooden studs have been exposed to mould and in some cases even rot.

The aim of this essay is to investigate to which extent the novel Kvinnor och äppelträd by Moa Martinson can be classified as a polyphonic novel. The concept polyphony was established in literary theory by the Russian language theorist and literary critic Michail Bachtin in 1929, in his book Problems of Dostoevsky?s poetics. In order to understand and comprehend the concept of polyphony I have used an interpretation due to the literature scholar Robyn McCallum. She notes that the characters in a polyphonic novel function as focalizers.

Sweden is the country in Europe that receives most applicants from asylum seeking unaccompanied children. The majority of all unaccompanied children are boys and the two biggest sending countries are Afghanistan and Somalia. There is however a big difference between the proportion of unaccompanied girls between the two countries, Somalia with a big proportion of girls and Afghanistan with a low proportion of girls. Previous research has shown that there is a big knowledge gap about unaccompanied girls? migration.

The main purpose of this essay is to study ideas concerning the concept of ?art? within the discourse of the exhibition space that is part of a fanart community. In order to do so I have used a hermeneutical and to some extent structuralistic, discourse analysis. I have examined structure and rhetorics in two established and popular communities, Fanart-Central and deviantART.My conclusions states that personal ideas regarding artistic value are undermined the joint policies, because of a collective rhetoric somewhat inherent in the community structure.When a lot of works are being based on internal knowledge of symbolics and historical narratives, this may to some extent have consequences where unfamiliar observers might fail to notice elements of possible significance. Moreover, certain interests in keeping a united front of ?quality art? may also affect a general idea immediate to what signifies fanart.

The main purpose of this master thesis is to study the information support by the head office of the Swedish social insurance office to its administrators. The thesis only focuses on information that concerns laws, regulations and instructions. The study is based on an interview with the head of the division of law at the social insurance head office and a questionnaire answered by administrators in four different counties. The purpose with the interview was to find out about the information strategy of the head office and in the questionnaire the administrators could describe their opinion of their information support. Our special interest was the information channels and how the administrators were able to absorb the essential information.

Computer Forensics investigations have become more and more common while investigating IT-related issues. From experience, hard disks, USB thumb, memory sticks contains information that might be useful. Computer Forensics is regulary conducted by Police, Customs, Tax investigators but also within private companies and organisations. However, there are areas within the storage device that are not part of the organisied structure that a file system gives. The reason for that might be that the information has been erased by intention, a virus destroyed the file system and so on.

AbstractTitle: Cooperation between social enterprisesLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Anna HammarbergSupervisor: Maria Fregidou-MalamaDate: 2012 - JanuaryAim: The aim of the study is to investigate social enterprises and the Glada Hudik-model to understand how social enterprises cooperate and how they can develop the cooperation through Social Enterprises in Co-operation (SAK). Method: I have done a qualitative research study. I have studied literature to get theoretical background. I visited a seminar to get information and inspiration. Interviews have been done with six persons to get empirical information.      Result and conclusions: Through this study I have seen that social enterprises can co-operate to strengthen their position in the community. Together they can run issues they have in common, undertake major assignments and purchase material to get better deals.

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.

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

The Swedish Armed Force is one of the largest authorities in Sweden and has as its primary mission to be responsible for Sweden's military defence. Their unique activity - to participate in armed combat ? requires leaders who can make quick and rational decisions in uncertain and conflicted environments. This study aims to gain an understanding of how individuals with leadership roles in the Swedish Armed Forces are experiencing their leadership in relation to the organization's structure and culture. In order to achieve the purpose of the study, the following research question was created: How do individuals with leadership roles experience the influences of the organization's structure and culture on their formal leadership? The theoretical starting point is Weber's organization theory, Schein's organizational culture theory, and different definitions of leadership.

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.