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 purpose of this paper is to examine how four teachers treats and teaches aboutxenophobia and right-wing extremism. A further aim of this study is to investigate whetherthere are any differences in how a teacher at a vocational high school treat and teachabout xenophobia and right-wing extremism against the teacher at a preparatory school, theydo. To achieve my purpose I have used qualitative interviews of semi-structuredform.These interviews were done with two social studies teacher at a vocational high schooland two social studies teacher at a preparatory school.My results show that teachers all too often respond to xenophobic views directly into theclassroom by reasoning and discussions with students. In my resault is also evident thatthere is a big difference between the teachers at the schools how much time you devoteto xenophobia and right-wing extremism in teaching.The conclusions show that these differences largely depend on which group of students thatteachers have.The conclusions will also be that there are great similarities between the way teachers reasonabout how to deal with xenophobia and the means to do, they also are relatively similar..

Lågkolhydratkost har funnits sedan 1921 och formulerades som en behandling för epilepsi. Under åren har populariteten för lågkolhydratkost varierat, men har på senare år ökat. I Sverige har förespråkare fått publicitet i samband med kosten Low Carb High Fat (LCHF), som innefattar en hög andel fett och en låg andel kolhydrater. De kostråd som LCHF förespråkar står i motsats till de rådande kostrekommendationerna i Sverige. Den mat som föredras är individuell och det finns många dieter att välja mellan.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

The purpose of this paper was to learn more about the strategies used by senior high school librarians and teachers in educating their students' information skills, such as criticism of the information sources. The paper was based upon qualitative interviews with one senior high school librarian and three senior high school teachers. The respondents were asked to spontaneously tell me about their counseling strategies when the students do research assignments in medicine-oriented subjects. The respondents? narratives were analyzed with Carol Collier Kuhlthau?s theories about the information search process and its levels of mediation, as well as with literature about counseling strategies in mind.

ABSTRACTProblems with high turnover in nursing has escalated during the last years both nationally and internationally. according to previous research job satisfaction and quality of care was connected to specific features of the hospital work environement. It was also recommended by Coomber & Barriball (2007) to analyze job satisfaction at ward level with qualitative interviews to get a deeper and more extended insight in which specific features are of importance.The aim of this study was to investigate and describe the experiance of job satisfaction in relation to quality of care from nurses perspective. This study was carried out at an orthopaedic ward with primary nursing as organizational context of care.Two focus group interviews were conducted, they comprised nine nurses with at least two years experiance of primary nursing. A qualitative content analysis with inductive approach was used in order to develop more detailed insights of potential factors influencing work satisfaction at ward level.

This paper aims to find out how to implement an information security management (ISMS) system that is based on ISO/IEC 27001-standard into a small organization with high employee turnover. The standard employs the PDCA-method as a course of action for implementing the standard. The reason for implementing such a system is to introduce information security to the organization and to maintain it despite the changes in management. The paper based it?s survey on a case study of a student nation in Uppsala, Sweden.

The purpose of this study was to examine and illustrate whether employed social workers, working with supplementary benefits at a social service office, felt stressed. If so was the case, we wanted to investigate if this stress that they felt had any effect on their clients. This study was based on eight qualitative interviews, of which four was with social workers and four was with clients. For a better understanding of our results we used Karasek & Theorells demand-control-support model.The study reveals that the social workers do feel stressed, but they only do so in periods. They declare that they would like to have more time for their work assignments, the meetings with the clients in particulate.

On the 17th of January 2002 the Swedish government presented a bill to theSwedish parliament, proposing ways of strengthening the Swedish democracythrough reforms for increased elements of participatory democracy. A publicreport on the state of the Swedish democracy had been released two years earlierwith similar enthusiasm for participatory democracy. However, the participatoryideals of these two documents were strongly criticised by a group of scholars.The aim of this thesis is to analyze and compare the arguments articulatedbetween the years 2000 and 2002 by the actors mentioned above, and to examinetheir relation to arguments concerning political participation, articulated bythinkers from previous times. By classifying the arguments into different groupsdepending on their content I find that both parties in the Swedish argumentationfocus on the effects of participatory democracy on political equality, on theefficiency of the political decision-making and the quality of the decisions beingmade, and finally on the personal character of the citizens. Among the argumentsarticulated by thinkers from previous times, similarities with the Swedishargumentation can be seen as well as important differences.

This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.

The focus of this thesis is to examine posts on library?s Facebook pages and to investigate possible connections between posts and user response. The study examines posts published from thirty different libraries Facebook pages over a two week period to examine if any correlation between different subjects or types of posts affects the degree and type of response from the users.The findings show that photos stand for the majority of the published post concerning its type and that activities at the library was the most common subject of posts. After using eta as measure of association a tenuous connection between degree of response and the posts subject and between the degree of response and the type of post was found. The standard deviation, however, was high in the majority of the variables used.

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.

The purpose of this development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.

Eutrophication has been a problem in aquatic systems for a long time. It is well known that the key nutrient to control the eutrophication process is phosphorus. Lately, it has been possible to reverse the process and recover lakes from eutrophication.During a long time Lake Näsnaren in Katrineholms kommun, Södermanland, has been exposed of a large amount of phosphorus from the city's wastewater. The lake has a great value as a habitat of rare species but also a high recreation value for people living in Katrineholm and Södermanland. Lake Näsnaren is situated in a Natura 2000 area.