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?".

The purpose of this thesis is to expose the political myth in the West about the ageing population seen as a threat against the welfare society. To do so I have described what a political myth is, and showed how it is presented in the most influential newspapers and organisations in the West. I have also presented alternative perspectives to the dominating view on the ageing population and it's impacts on welfare. In this way I have tried to Point out that the subject has a political dimension. In the thesis last section I compare the message presented in the newspapers and the organisations with the characteristics of a political myth.

Min uppsats handlar om Woody Allens skildring av staden. Det är inte New York denna uppsats handlar om, utan om de europeiska storstäderna London, Barcelona, Paris och Rom. I dessa städer har Woody Allen spelat in fem filmer. Dessa filmer är Match Point (2006), Scoop (2007), Vicky Cristina Barcelona (2008), Midnight in Paris (2011) och To Rome With Love (2012). Det ryktas även att hans nästa filmprojekt kommer att utspela sig i en europeisk storstad.  Varje film visar utvalda sidor av respektive stad.

Our purpose with this essay was to explore students? experiences of interdisciplinary working method in thematic form. With a starting Point from Lpf-94, the curriculum for the upper secondary school and several theories of learning, we wanted to explore if interdisciplinary working method in practice could create an environment for a meaningful learning situation. The study took place in an upper secondary school class, study preparatory, third grade, who works interdisciplinary in thematic form. Our study was qualitative and we used an open structural questionnaire where the students confidentially were able to describe the working method, explain which subjects that participate in the work, and bring forward good respectively bad factors about the method.

GNT Group is a Nordic/Baltic wholesaler that distributes products in the IT, entertainment and home electronics sector. GNT is facing problems with inaccurate inventory levels which can lead to unnecessarily high inventory carrying costs or lost sales. Currently the decisions about when and how many to order are made somewhat arbitrarily by the responsible personnel. Their decisions are based only on some brief sales history and on experience. GNT wants to develop its ERP system to be able to support the purchaser in these and other related decisions.

In this essay I analyze the concepts security and security policy from a critical, feministic Point of view. The traditional way of thinking security is state-centred and narrow with its military oriented threatening pictures and solutions.I advocate that the two concepts need a more feministic and holistic approach to be able to cope with the threats of our time and include the security for women explicitly.To suggest how this can be done I introduce a model; security-sphere, which should be seen as a way to constructively connect my objections to the existing research with a new approach to security problems. The security-sphere is based on two analytical parts; the private security sub-sphere and the public security sub-sphere, in order to make new images of security problems visible.It is a fact that most of the threats against women specifically, take place in the private sphere where no traditional analytical tools reach in - these threats have not been seen as 'real' security problems. My aim is therefore to integrate these issues into the agenda of security policy..

In this essay there will be four text books from grade 1 studied, the first one are from the year 1976 and it will be going forward to the year 2012. The aim of this study is to see how the genders are depicted and represented, as well as what roles the genders are given. I do also want to see if there is a notable change in this over time. I will be doing a study based on the quantity of the contents, and I will also be doing a critical discourse analysis.The result of the study showed that there were more gender-based constructions that referred to women in all of the four books, which indicates that women are represented more often in these reading books. It is most common to portray the genders in their stereotypical roles, which again are present in society, but sometimes these roles are depart from what?s present in society.

This paper examines job coaching on the Swedish labour market. The study uses trygghetsråden, which are organizations established by an agreement from the labour and employer side, as a starting Point for the study. In addition, the study examines the phenomenon from the perspective of the job coaches themselves and the coaches clients. The study concludes that job coaching is defined by the coach and the client's common goal of finding a suitable match for the client on the labour market. The job coach helps the client reach the goal of an appropriate job by making him or her aware of his or her competences and preferences.

At this Point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this Point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this Point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

In order to reduce the number of casualties and injured from accidents the rescue service must become more efficient and flexible. It is noted that far more people is injured and killed in traffic accidents than from fires. During the daytime the number of accidents in about three times higher than during the night, even so today the number of fire fighters on duty is the same day and night.Two computer models for simulation of different locations of the rescue services are used to determine the best options for placement of the rescue services. A cost-benefit analysis is also used to determine if today's fire stations are efficient for the society from an economical Point of view.The results of the different models are that the fire station in Lund is misplaced. The number of ladders in Malmö can be reduced.

Our Bachelor´s Thesis has been performed in co-operation with Bors Automation & Tool AB.Our task was to develop a servomotor powered tube cutting-machine with initial Point fromtoday's hydraulic driven tube cutting machine Bors HYD 23. The purpose with the newconstruction was to achieve a more power-efficient tube cutting machine which could lowerthe power consumption, and also meet the market continued growing demand forenvironmental-conscious production.Bors Automation & Tool gave us relatively free hands in order to enable new thinking ideaswithout following their traditional constructional solutions.Our solution resulted in a construction based on a power source existing of a servomotordrivenrollerscrew, witch provides a more rational use of energy compared with the currentmethod.Bors Automation & Tool AB has decided to fabricate a prototype of Bors E 23 during theautumn of 2007, which they are planning to revile at the Tube 2008 exhibition in Düsseldorf,Germany.NOTE:Due to an agreement signed by the authors in the beginning of this project, no appendix is published at this time.If you want to wiew these documents, please contact the authors..

With a strong company culture an organisation has relationships with their clients on an organizational level rather than on an individual. This simplifies the ability to change team members in order to enforce creativity and keep clients on a long-term basis. In turn the final product/service improves, which creates long-term relationships. Additionally, relationships on a personal level due to social activities helps Solberg detect early warnings-signs of eventual dissatisfaction from the client?s Point of view.

This thesis takes as its starting-Point the different stands on the ever ongoing growth of multinational corporations (MNCs) and its consequences. Two opposing branches of theories, arguing that the establishment of MNCs in developing countries is good respectively bad for these countries, are tested for the aspect of state capacity. A quantitative method is then used to test if there exists such a relationship at all and if so, which of the two notions that are right.The presence of MNCs is measured as FDI of GDP while state capacity is defined as a combined index for three of ICRG's Political risk indicators. The two variables are analysed, mainly by cross tabulation, using an extensive dataset of 130 developing countries measured for a period of 20 years.The outcome is though ambiguous: No solid correlation can be found, but countries with a higher rate of FDI of GDP tend to have a slight worse rate of state capacity throughout the analysis. Thus the result Points in favour of the notion that MNCs are bad for developing countries? state capacity.