Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Uppsatsens syfte var att undersöka vilken betydelse yttre påverkan och inre drivkrafter har haft i fyra individers karriärutvecklingsprocess inom en hårt konkurrensutsatt bransch, samt hur dessa har hanterat denna. Datainsamlingen genomfördes med hjälp av semistrukturerade mailenkäter, och det insamlade materialet bearbetades med hjälp av deduktiv tematisk analys. De teman som ligger till grund för analysen är: studie- och yrkesvägledning, cooling down, empowerment, informationsteorier, forskningslitteratur samt karriärvalsteorin SCCT. Studien visar att samtliga respondenter har utsatts för dämpande påverkan, cooling down, under sin uppväxt, både från skolpersonal, och den egna familjen, men också att de erhållit empowerment från andra håll. Respondenterna har hanterat denna yttre negativa påverkan på olika sätt, men gemensamt för dem alla är att de visat på en inre drivkraft, som trots den nämnda negativa påverkan gjort att de nått framgång inom sitt gebit.

The purpose with this essay is to evaluate the retrieval performance between Googles basic search and the advanced search functions. A secondary purpose is to evaluate the differences between the binary relevance scale and a 4- point scale. The basic search is defined as a search with two terms combined with the Boolean operator AND. The advanced search is based on search functions that are adequate to compare to the basic search. They are categorized as AND-searches, OR-searches, AND and OR-searches, exact phrase, and depending on where the terms occur on the page.

AbstractMany of the refugees around the world today are children. Some of these children are travelling alone without anyone looking after them. These children flee from their countries to save their lives and as they are children they need special care and protection. This thesis has investigated the protection given to unaccompanied children during the asylum process in the two key instruments in the area: the Convention of the Rights of the Child and the Convention Relating to the Status of Refugees. The Refugee Convention does not contain any procedural rights and does not specifically acknowledge children, even though they are included in the scope of the Convention.

Denna uppsats behandlar precisionsgranaten XM982 Excalibur. Syftet med arbetet var att öka kunskapen inom Försvarsmakten avseende Excalibur inför ett nyttjande av granaten i krig och konflikter.Syftet var också att definiera faktorer som är viktiga att tänka på vid nyttjandet av Excalibur i krig och konflikter.Frågeställning jag ställde upp för detta arbete är: Hur kan XM982 Excalibur användas i krig och konflikter?För att kunna svara på frågeställningen så besvarades tre olika delfrågor.De tre delfrågorna är:Vilka tekniska och taktiska faktorer framkommer genom information från industrin?Vilka tekniska och taktiska faktorer framkommer genom information från Försvarsmakten?Vilka faktorer framkommer genom information från nyttjandet av Excalibur av USA i Irak?  Metoden som användes var litteraturstudier samt intervjuer av personer som arbetat med utveckling av granaten. Varje frågeställning avslutas med en diskussion där de olika faktorerna som framkommit diskuteras. Efter att ha diskuterat de tre olika frågorna avslutas arbetet med en sammanfattande diskussion.I resultaten från avhandlingen framkom att Excalibur är en väldigt teknisk artillerigranat med mycket bra egenskaper för att kunna underlätta för markförbanden, främst i strid i urban terräng..

Studies of modern communication media such as Cell Phones and so called Instant Messengers are popular today. This study focused on these modern techniques, focused on parents as a target group and on what is important for them in everyday communication.By exploratory using three focus groups it became clear that the children, and the link to them was the absolute most important thing for the parents. It became clear that this link to a great extent today exists through the mobile phone.In a following study a Mobile Instant Messenger called My Friends was introduced. It was used by two families during two weeks to see how it would change the communication within the family. The focus was to see how problems with availability were handled, it turned out that:My friends had a more obvious way of indicating availability than the Cell Phone had.

Education in information seeking is often traditional and focused on technology. When it comes to this sort of education, research proves it is unusual to pay attention to the interaction between students. My intention has been to examine if it is possible to pay attention to the interaction between students, in order to create more and better situations of learning. The issues in this work are about describing the students? interaction.

The report aims to investigate how well a certain type of affordable embedded single board computer can hold up against today's more expensive computers in a computer system by doing various tests on a system with the specified requirements. The system has a Raspberry Pi as the single board computer which task is to control a camera based on coordinates obtained from a server as well as capture and stream a video signal on a network.The researches were conducted to check how much network traffic a single-chip computer sent in different video formats and how much CPU utilization was required. Studies were also made to ensure the accuracy of the camera control. The researches have been experimental, where several tests have been performed and analyzed.The results show that a sufficiently good accuracy can be obtained from the camera steering unit, in which two different servos have been investigated. When the video format MJPEG and H.264 are used, the single-chip computer is able to transmit a video signal up to 1280x720 at 15 fps.

In this paper we have theoretically built a house designed for people with impaired mobility. Theessay begins with an introduction in which the purpose of the work, the methodology and thedepth-research part is presented. Then the layout that explains how we intend to adapt the housefor the demands detailed in the depth-research part is presented. In the same chapter variousstructural components, such as different floors and walls, are specified.In the selection of materials we have taken into account the criteria of our specialization andadaptation to the aesthetic aspects, where we evaluate materials based upon our wishes regardingtechnique and form. There are also other aspects that are important in the selection of materials,including that these are adapted to technical traits of the construction elements and installations.In a later chapter the technical installations such as ventilation systems, heating systems,electricity and sanitation are presented, where both technical and financial aspects are describedin detail.

The purpose of this essay is to investigate if signage for tourists in Stockholm is enough to easily find your way to attractions and public modes of transport and how the city works with the issue. Triangulation was chosen for the essay, that is, a mix of qualitative and quantitative methods. A survey of 100 tourists was carried out in the Old town of Stockholm and interviews were made with stakeholders in the tourism industry and signage policy in Stockholm. The survey showed that most of the tourists found it easy to find their way in Stockholm and that they were content with the signage. Few of the tourists thought it was difficult to find their way in Stockholm.

This thesis is based on an exhibition at the county museum Upplandsmuseet in Uppsala, Sweden. During an internship at this museum I got a chance to produce an exhibition, with some guidance from the museum staff. This exhibition was created with the purpose of teaching about agriculture in the late 19th century and also about the magnificent workmanship of Alrik Klingberg, who have carved these wooden objects for over 50 years. Each one of the objects possesses a story and a memory. The memories that Alrik Klingberg has incorporated into the objects are mainly from his childhood at a croft in northern Uppland.

?Pensionsvägledning? är ingen nationellt förekommande verksamhet. Tidigare forskning visar att förberedelser inför pensioneringen ökar både individens livslängd och underlättar omställningen. Syftet med studien är att undersöka om nyblivna ålderspensionärer har ett behov av vägledning i skapandet av ett meningsfullt pensionärsliv. I studien undersöktes med intervjuer av fyra nyblivna ålderspensionärer deras nuvarande levnadssituation, anpassningen till pensionärslivet och synen på livslångt lärande.

Studiens syfte är att belysa hur fyra unga individer, i ålder 18- 25 resonerar kring sin valprocess retrospektivt och i nutid. Studien har fokus på individens egna berättelser, dvs. erfarenheter, förväntningar och drömmar om framtiden. Den illustrerar även individens syn på samhällets stödjande funktioner i samband med studie- och yrkesval. För studien tillämpas en induktiv kvalitativ metod.

Sänkgnistning är en icketraditionell bearbetningsmetod som i Sverige används av både små och stora verkstadsföretag. Metoden används i syfte att framställa geometriskt komplexa detaljer, främst ur härdat stål. Dessa detaljer används vanligtvis som produktionsmedel. Detta innebär att kunderna använder en eller fler detaljer, som producerats med sänkgnistning som verktyg, för att producera egna produkter. Vanligt förekommande är att kunder använder sänkgnistdetaljen som verktyg för formsprutning vilket ofta genererar många produkter per sänkgnistdetalj.

The purpose of this degree project was to examine which remedies are available to individuals when the State has violated their right to a fair trial as stated in article 6 in the European Convention on Human Rights. Furthermore, the aim was to, in cases where the remedy is determined to money, to clarify the indemnity rates that apply in determining the non-pecuniary damages. The starting point was a review of the European Court practice, domestic Swedish practice and relevant literature.The outcome of the review is that the remedies available to the individual?s disposal can be divided into two categories: primary and secondary remedies. Primary remedies mean compensation not consisting of money, and must be exhausted first.