The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

Vi undersöker huruvida de två teorierna Pecking order och Trade-off gemensamt kan förklara utformning av kapitalstruktur och hur beslut gällande denna ser ut hos svenska börsnoterade företag. Vi menar att den aktuella kapitalstrukturen är en konsekvens av den historiska utvecklingen inom företag, där tidigare års finansiella över-/underskott leder till dagens kapitalstruktur och att asymmetrisk information och transaktionskostnader gör att intern finansiering är att föredra framför extern. Företag ser dock fördelar med viss skuldsättning, vilket bidrar till att företag sätter upp en målkapitalstruktur i början av aktuell period. Företags benägenhet att justera sin kapitalstruktur mot denna målkapitalstruktur varierar beroende på vilken situation företaget befinner sig i och olika anpassningshastigheter uppstår till följd av att vissa situationer föredras framför andra. Vi undersöker sambandet mellan målkapitalstruktur och finansiella över-/underskott och hur detta påverkar företags förändring i kapitalstruktur.

Food insecurity is a great problem worldwide and Ethiopia is one of the sub-saharan countries that are suffering from poverty and food insecurity and a large part of the population are living in a state of undernourishment. To reduce these problems, a successful horticulture production can be an important factor. Compared to other crops, fruit production in Ethiopia has not been a large part of the agricultural sector. However, the demand on the domestic market is increasing as well as the production for avocado and mango. To increase food security it is important to focus on ways to decrease post-harvest losses of food products and not only have the productivity of agriculture in focus.

Currently there is no Swedish boardsport magazine for women. In this degree project a prototype of a new lifestyle magazine for women in boardsports has been created. Through a magazine study and a targetgroup survey we have found a magazine concept and suggestions for the magazine content. A digital 96-page prototype has been created. The feedback from Anders Neuman-Östberg, the experienced editor in chief of the Swedish boardsport magazine Transistion gives the project report the needed credibility.The overall response from all the people involved in the making of this prototype has been positive.

In this thesis, a transparent model of the human head has been constructed which was filled with a substance that represented the brain. This model was later crash tested. This was done in order to examine how a transparent model of the human head can be constructed to generate accurate data from crash tests. It was also done in order to examine how impacts on the front of the head can deform the rear of the brain. When a head is decelerating, the brain moves forward inside the skull and may hit the front of the skull.

AbstractThe purpose with this study was to get knowledge if there are any possible differences in, and correlation between, experienced stress, experienced demands, experienced control and experienced social support in correlation to shiftwork.The study was made at two central hospitals in south of Sweden and had 90 participants (78 women and 12 men) that answered a questionnaire in the current variables. The result in experienced stress showed that there were no differences between shift workers. The results showed a difference between the day- and the nightshift in the correlation between control and stress. The writers speculates that the reason why the nightshift experience high stressvalues with high control can depend on the lack of presence by higher managers, compared with the dayshift. .

Currently, there are no clear statistics on how the floor plan and room size in apartment buildings has changed over time since the postwar period. The statistics available is average area per apartment which can be found on Statistics Sweden's website. This report has the aim to increase knowledge about how the Swedish home have changed over time.The questions that the report will answer are:For apartment buildings, how has the living area been distributed since the postwar period?Why has the area distribution changed over time?A survey of the houses built during 1950-2014 was made before questions could be answered. A case study was also made which a total of 90 apartments were analyzed and divided into three eras, the people´s home, the million programme and the neomodernism.

In this project a LC-MS-method for the analysis of gamma-hydroxybutyrate, gamma-butyrolactone, 1,4-butanediol, amphetamine and methadone was developed.Initially, the efficiency of the ionisation of the analytes was evaluated with respect to the ionisation technique (ESI, APCI and APPI) and the composition of the mobile phase. In the next step a number of different columns was tested in order to find the one with the greatest potential for separation of the substances in question. Using the selected column, the separation was optimised by means of experimental design and the software The Unscrambler 7.8. The parameters studied were the flow rate, the column temperature and the mobile phase composition. The response variables were the resolution between the target compounds and the retention time of the last eluting compound.These experiments showed that, in order to obtain the best ionisation, the mobile phase should consist of 5 mM formic acid in water and acetonitrile.

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council?s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review.

The 1st of January 2009 a new goal was set for the emergency care in Stockholms läns landsting. This new goal stated that 70 per cent of the patients shall not spend more than four hours in the hospital when requesting emergency care. The processes in the emergency room at Södersjukhuset do not cope with this new goal. The authors studied the reasons for this and made suggestions based on the findings. The conclusions were that the emergency room should place doctors much earlier in the emergency care process or implement a system where specialists act as tutors to non-specialized doctors.

During the past twenty years, the Swedish school systems have slowly changed to becomemore and more performance-driven. Private schools have been growing in general and, likeindependent schools and schools managed by municipalities, they profile themselves. Schoolsare becoming more performance and result-oriented, which has changed the roles of teachersin a dramatic way and is in general, still changing.By profiling students based on theirindividual performance, schools are able to help students identify themselves and their owngoals. The process of profiling is a slow one in which some teachers adapt more quickly thanothers, and one that is critical for other teachers to learn in order to keep up with the demandsof society.Schools, like ordinary businesses, are in constant competition with each other to keep up withthe newest and greatest models of teaching and to rank among the best in high achievements.Perhaps the downside of this modern school structure is that it is often difficult to have aschool where both school management and teachers see eye to eye. School management must heavily focus on the school?s results as a whole.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

As companies grow, their need for computing power will increase, which traditionally resulted in companies having to invest in more IT resources. Now, with cloud computing, companies can easily hire computer power over the Internet, on-demand. Cloud computing offers a highly scalable environment where companies can store data and host their services. This paper employs a qualitative study with interviews and literature studies to explore opportunities and challenges associated with cloud computing from a system developer perspective. The aim of the paper is to find out how cloud computing changes the conditions for system development. The paper contributes with four different opportunities and challenges that the system developer must handle to succeed in the world of cloud computing.

This thesis treats Building Information Modeling, BIM, in the production stage. Brieflydescribed BIM is virtual model of a building object where all information about theobject is gathered. All the involved operators in the construction project have access tothe model and can gather or share information about the project. There are several waysto apply BIM in the production stage. This thesis primarily deals with visualization of theobject, preparation and planning, the ability to take amounts from the model andcoordination and clash control.The basic issue was highlighted by Byggdialog AB.

This thesis aims to show the positive effects of marketing by studying whether the regulation on direct marketing to consumers of prescription drugs today prevents to consumers accurate information and better health, and how consumers relate to the possible legalization of increased marketing through controlled and information audited webpages. Methods used in this research are qualitative method, quantitative method, documents and websites studies. The thesis fulfills the purpose as it shows the potential positive effects of an expanded marketing through pre-approved websites. It also shows a demand from the consumers' side and a need for increased awareness for more empowerment over their own health.