This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

Sustainability and the traffics impact on the environment have become increasingly central within spatial planning. For many years, planning has been focusing on building new roads - this has resulted in increased use of automobiles, which many believe is unsustainable in the longer term. Therefore, authorities at national, regional and local level want to increase the use of alternative transport modes ? such as walking, cycling and traveling by bus.The thesis intends to study if the Municipality of Umeå?s policies for sustainable development have led to an increased use of public transportation. The use of public transport in Umeå is also compared with developments at national level, in order to see if there are differences in the level and trend.

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

Due to the obvious fact that one can never be hundred percent sure of what's hiddenunder the ground surface, construction work is naturally hard to project.However, many of the work methods are executed in the same way on variousprojects. The department of construction work at JM AB region öst describes a lackof follow-ups and feedback between the calculators and production managers.In this thesis we have studied the communication between these groups and alsohow they share experiences and knowledge. In order to get the full pictureof the day-to-day operations we used three methods to gather information. Studyingliterature gave basic knowledge of theories about feedback, and thenecessity of working with giving feedback. In order to understand the process ofconstruction work we made several interviews, both structured and nstructured.

Älvkarleby, landscape character and design proposal is a Graduated Thesis (30 ECCcredtis), in the subject of landscape planning at the Swedish University of Agricultural Sciences, the Department of Rural and Urban Development. This thesis is a study and implement of the method "Landscape Character Assessment" (LCA), developed in England and Scotland as tool to analyse and highlight the landscape in different planning processes. The purpose of LCA is to increase the understanding and strengthen the role of the landscape. The thesis consists of three main parts: landscape characterization, guidelines and a design proposal. The landscape characterization emphasizes the values of the landscape in different types of planning processes, a documentation to base estimations on in any kind of change in the area. Theese estimations have resulted in guidelines that give proposals to the development of the landcape, focusing at the desingproposal.

The aim of this report is to increase the knowledge and understanding of the problems within the production at AQ Enclosure systems, and thereby achieve a more stable flow throughout the whole process, a better working environment and better competition advantages. The internal flow along with the external cooperation is very important for the company, because it views flexibility and short leadtime as it is the most important competitive means. The part of AQ production that?s been investigated is the manufacturing of ATM-machines, where the costumer is Banqit. This company is a rater small company with about 4 % of the world market of ATM-machines.In order to achieve the aim of the report extensive interviews have been carried out with employees at AQ.

 The upper secondary school has a responsibility to give every student enough knowledge for a healthy life after they finished school, this is stated in the curriculum. Although the way of reaching this knowledge or what knowledge that is to be obtained regarding health is not stated in any way, this is the teacher's job to figure out. This knowledge shall be the same regardless of where you live, this could prove to be a problem as different teachers interpretation of health will reflect the pupils knowledge of their own health. This work points out some of the problems that can arise due to the complexity of the concept of health as there are no guidelines in the curriculum that could be of help for teachers'. Through interviews with active physical education teachers and questionnaires for their pupils this work illustrates several aspects of problems most likely occurring in school regarding the health education..

My objective for this project was to create a short but thrilling 2D-animation intended as promotion for an online comic book. The purpose of the project was to learn more about animation and graphics, to further my artistic skills and to learn how to work in Adobe After Effects. I also wanted to learn more about scheduling, project methods and how to handle stress. During the ten weeks of the project I have created the story, the storyboard, the character design, the backgrounds and the animation. The voice over was recorded with the help of a fellow student who also made the music and the sound effects.

This Master's thesis examines segregation between Swedes and immigrants in school, and more specifically segregation between the two elementary schools Vikingaskolan and Tunaskolan in Lund. This case provides a particularly interesting puzzle, since Lund doesn?t have any pronounced immigrant districts, and was also recognized nationally as best municipality for its schools (2004). In this thesis we try to understand the segregation between the two schools in Lund as an implementation dilemma.The theoretical framework applies a model designed by Lennart Lundquist, which includes three potential causes for implementation problems: the implementer doesn?t understand the decision, the implementer can?t apply the decision, the implementer doesn?t want to carry out the decision.

The aim of this study is to explain the paradox of the memberstates willingness to surrender power of important issues such as asylum and refugee policy and therefore partly abandon its sovereignty. We also discuss the relation between internationalization, regionalization and globalization since these processes form the context in which our research problem is found. A case study is used as a method in this paper.In our quest for answers we use a theory of internationalization that we place in its context by primarily discussing the relation between globalization and regionalization. The theory is used as an explanatory force and to give it a concrete form we operationalised its three processes; internationalization of problems, internationalization of the societies and internationalization of the descisionmaking.The result of the case study shows that the increase in asylumseekers leads to a higher risk of negative competition wich give rise to the memberstates need to coordinate their politics.We found that when societies and problems are being internationalized, the state finds it difficult to resolve problems on their own and this leads to the internationalization of the dedescisionmaking. The internationalization of the decision-making process is therefore natural, which in this case means the decisions are taken by the EU rather than by the member states..

This study examines how professional social workers relate to problematic computer and video gaming as an addiction. It is a qualitative interview study aimed to describe and analyze how professional social workers, who in some way work with problematic computer gaming, relate to the player?s problems in terms of a concept of dependency. The theoretical approach is based on social constructivist theories of discourses, normality, the definition of dependency and diagnoses. The study was conducted through five qualitative half structured definition interviews with professional social workers that work directly or comes in contact with problematic computer gaming.

We have written this paper about gambling problems with the purpose to give us and all of our readers a sense of understanding. With the term understanding we mean that we all know what type of activity gambling is but not a lot of us know how it feels for individuals that due to their addiction play almost every day and sometimes several times a day. By somehow trying to explain what kind of experiences people who engage in gambling feel, we hope that we somehow can increase our knowledge towards these persons and towards gambling. We are well informed that the content of our particular subject that we?ve chosen is massive and that more research needs to be done about or subject since there are no simple answers that can explain gambling behavior so easily.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

Behavioral problems are one of the leading reasons for re-homing and euthanasia in dogs. It is estimated that between 40 ? 87 % of dogs suffer from some sort of behavioural problem, making it an important animal welfare issue. Separation anxiety is one of the most common behavior problems encountered in dogs after problems related to aggression. This thesis is aimed at examining the etiology behind separation anxiety related behavior in dogs based on existing literature as well as comparing and evaluating the efficiency on suggested treatment protocols.

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.