We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

The background to this thesis is the impact of information technology on libraries and librarywork. If information technology causes changes in the tasks and work of libraries, thenlibrary organisations should also change. It is important to engage and inform the staff if suchchanges are to succeed. This thesis investigates the notions about library tasks and librarywork among eight "middle-managers" at Linkopings universitetsbibliotek.The investigation is based on interviews and then analysed with Soft Systems Methodology(SSM). By identifying the "Weltanschauung" of the staff, the thesis tries to create logicallydesirable and culturally feasible models of systems relevant to the situation at Linkopingsuniversitetsbibliotek.

This essay is about the consequences of alcohol and driving. The topic was chosen because of all the accidents that have taken place during the last couple of years, where the drivers have been under the influence of alcohol. A number of these accidents have had severe consequences, and in some cases the outcome has been deadly. The author has interviewed members of Länkarna; a non-profit organisation that helps people with alcohol related problems.The purpose of writing this essay was to find a reason why alcoholics drive while being intoxicated. Is there really a reason? It is important to look at this because a drunk driver is hazardous to himself and to other drivers.

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.

The waste of material is a big expense for manufacture companies caused by lack of quality. The cost by lack of quality often totaled to a big percentage share of the turnover when all cost related to lack of quality is included. New manufacturing systems like Lean production or Just In Time demands better internal quality for the manufacturer. To make those manufacturing system with small and none buffer stock successful the quality improvement continuously have to be developed.Measuring of waste of material in Bubs Candy?s factory where not simple due to the products does not have a permanent weight during the manufacturing process.

In the government's bill on infrastructure for 2010-2021, the government presents that road investments should be prioritized before investments in the railway. The grants for operation and maintenance of the railways are much higher then in the last government's bill. Furthermore the current founding of investment in railways is higher then for road investment which is in opposite of the bill on infrastructure's directives. Therefore the purpose with my thesis is to find which factors that can explain how come the government has chosen to take these actions. As a model to help me achieve my purpose I have been using a modified version of the DBO-theory, where the basic factors to explain an action is Desire, Belief and Opportunities.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Syftet med studien är att analysera möjligheter och begränsningar med att använda programvaror baserade på öppen källkod för att förvalta en organisations e-post där utkontraktering inte är ett alternativ. Detta baseras på tio krav som identifierats som relevanta i relation till e-postlösningar. Inom studiens omfattning representeras OSS(Open Source Software)-lösningarna av programvarorna Zimbra Collaboration Suite, Citadel och Kolab Server. För att undersöka styrkor och svagheter hos dessa har hybridmetoden action case tillämpats. Genom ett interpretativt och iterativt närmande har representanterna ställts inför de identifierade kraven och deras förmåga att leva upp till kraven har analyserats.

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.

This study is an evaluation of the runtime watch function in a OEE software, knownas ProTAK. OEE stands for Overall Equipment Effectiveness, it?s a way to measurethe factories process efficiency. The runtimewatch function allows the user to setup and monitor certain critical objects that are of importance for the pulp and paper process at the mill. The data from the runtimewatch can be correlated towards the suppliers specification for the components.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.

Along with the increasing trend of online advertising comes an increasing avoidance behaviour from the observers. The marketing communication now requires a valuable content, which leads to the creation of new online advertising forms; including content marketing, advertorials, online ads and the latest rising star - Native Advertising. The last-mentioned also constitutes the basis and object of study for this paper. The purpose of this study is to shed light into this relatively unexplored topic and concretize the true effects. There are many examples of how Native Advertising is framed and implemented, but little hard facts and real figures.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

The aim of this master?s thesis is to examine the discourses about Malmö public library that can be identified in several documents published by the library, articles, and various WebPages. Furthermore, our intention is to study the relation between the library?s identity, image and profile. The questions posed in the study are: Which identity discourses are Malmö public library giving expression for? What kind of conflicts between these discourses can we find? How is the identity, image and profile of the library in relation to one another? How does Malmö public library profile and market itself as a non-profit organization? Our theoretical and methodological building ground is in the discourse analytical field, with Enesto Laclau?s and Chantal Mouffe?s theories about discourse and society, as a starting-point.

Syftet med studien var att undersöka om anställdas arbetsmotivation och arbetsrelaterad identitet påverkades av kön och utbildningsnivå. Studien genomfördes genom att anställda på ett industriföretag i Gävleborg fick besvara en enkät. De mätinstrument som användes var Basic Need Satisfaction at Work Scale som mäter arbetsmotivation (autonomi, kompetens, samhörighet) och tre delmått för att mäta organisations-, professions- och arbetsgruppsidentitet. Totalt deltog 88 personer i undersökningen. Resultatet visade att det förelåg signifikanta skillnader i autonomi och kompetens relaterat till utbildningsnivå samt i professionsidentitet relaterat till utbildningsnivå.