The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

In recent years the arts institutions? role in society have changed. With increased demands on attracting greater number of visitors they use concepts from corporate marketing to communicate with greater success. Theories from museum studies show that the importance of rendering authenticity now has become the new imperative in order to retain the status of a reputable institution. This thesis aims to discuss the development of a new visual identity for the public and non-profit institution Malmö konsthall.

This report treats whether it is viable to invest in solar heating to heat the therapy pool at Östersunds Rehabcentrum. The rehab center is owned by the county council of Jämtland and is located on Solliden in Östersund city. The solar heating where supposed to be a complement to the district heating that was heating the pool in the current situation. Later, it however showed that this was not the case. The pool is currently being heated by a radiator circuit that is being heated by the district heating.

Modern technology and fast development of heat pumps, the hunt for savings in energy consumption and the strive for environmentally friendly energy sources, convenience, and financial profit, have made heat pumps a reasonable alternative for the heating of houses.When the heat pump starts it will consume a considerable amount of current, which may result in a short-lived voltage-drop if the power grid is weak compared to the start-up current.The company Fortum Distribution which owns and administrates electrical network is interested in an investigation that deals with heat pumps affect on the quality of electricity.The purpose of this investigation is to study fast electrical fluctuations (flicker) as a result of start-up currents for single as well as multiple heat pumps on the same electrical station and from this evaluate whether there will be any problems installing heat pumps..

The purpose of this thesis is to analyze how museums, seen as heterotopic places where time and space act simultaneously, can, with the help of museum educators and guides, integrate the foreign citizens in Sweden. The analysis is done with the help of three institutions: The Vasa Museum, the Royal Armory and The Great Synagogue in Stockholm.The author of the thesis argues that recruiting trained personnel with foreign roots by museums would help significantly in the creation of a sense of collective identity and belonging among those citizens who are just adapting to the country. Through the use of Swedish, in conjunction with their mother tongue, as well as analogies, an important contribution can be attained in their integration.In this work, concepts such as the accent, are treated in a categorical manner, as the author, with the assistance of other researchers, concluded that the accent should not influence the perception of the intellectual and work capability of a professional museum educator/guide.History represents another key element in this thesis, as it discusses the way to find a new narrative form to channel history and refer to it, thus sharing historical roots with these new immigrants in Sweden..

Investors? use borrowing as a way to profit from leverage advantages in their portfolios.When investors borrow with their securities as safety for the loan and the value of thesecurities decrease the investor can get a portfolio with more credit than what is covered bythe value of the securities and risk huge losses. To what extent an investor is allowed toborrow with his portfolio as safety depends on the bank or broker and varies between theproviders. By studying available material and in addition to that making an empirical study Iattempt to find out the reason for the varying degrees of leverage possibilities between thebrokers and how the degree of maximum borrowing on the securities are decided. Thefindings show that decision of leverage degree on a security is made after first making aquantitative analysis of the stocks volatility and liquidity and thereafter make a qualitativeanalysis of the company.

With the purpose of finding the motives behind use, production and reuse of Open Educational Resources (OER), the writer has conducted a qualitative survey. The three main questions in this two years master?s thesis are:? Why do people use others? unmodified OER?? Why do people produce OER?? Why do people alter and reuse OER?The theoretic framework is built around Manuel Castells? network society, with its social and efficiency seeking dimension, along with the Knowledge commons. Some pedagogy is included as well.A web survey was distributed to 796 users of the Connexions OER repository. 95 responses were received.

The producers of grain in Sweden are facing a rough future. The competition is getting harder all the time, in Sweden, in EU and also from the ?world market?. The producers have to be more efficient and have to have bigger units. Many producers might have to look for new alternative production opportunities.

Den här studien undersöker hur vinstvarningar påverkar stora och små företag. För att förklara dess påverkan på företagen har den effektiva marknadshypotesen och behavioral finance använts som grund. Avgränsningen har gjorts till Stockholmsbörsen då inga tidigare studier haft fokus på den. Empirin visar att företag i Large Cap påverkas med i snitt -4,63% och företagen i Small Cap med -8,42%. Large Cap visade signifikanta abnorma avkastningar under eventdatumet och dagen efter medan Small Cap endast visade signifikans under eventdatumet.

In Sweden we need more lambs during March to June. I decided to calculate on a spring lamb production, because to many of the Swedish lambs go to slaughter in the autumn. I counted on 1000 ewes which have 2000 lambs each year, 200 of these lambs stays on the farm and replace old ewes. The buildings are 3600 square meters. I have counted on two different sorts of buildings, the first one is a shed, the second one is three polytunnel sheephouses.

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

Virtual Communities is an increasingly common phenomenon on the Internet. Most of the Virtual Communities are operated and maintained on a non-profit basis with a direction towards entertainment. However, as more state administrated and commercial services become web-based, we believe that the number of Virtual Communities with a community-based or commercial direction will increase in a near future. In this thesis, we describe our participation in, and studies of, a number of Virtual Communities with focus on the IRC-channel ?3dfxsweden?. On the basis of our experiences, we describe the social elements that form the foundation on which the Virtual Community rely on.

With the end of the Cold War the number of conflicts where the United Nations have intervened has increased dramatically. This has entailed a need for a burden-sharing between the UN and regional organizations regarding management of conflicts. The aim of this study is to make a comparative analysis of the effectiveness and the efficiency in the efforts undertaken by ECOWAS and the UN during the civil war in Sierra Leone, through using theories on conflict resolution and the advantages of regional organizations in conflict resolution.My conclusion is that both ECOWAS and the UN were quite successful in managing the conflict and had an impact on the resolution of the war, although both peace operations suffered from internal problems. ECOWAS was effective in managing the conflict and in its mediating efforts as an insider from the region. The UN was more efficient in managing to attain their goals.

The aim of this literature review is to give an overview of the differences between pure- and crossbreeding systems. Crossbreeding is a mating system with individuals of different lines or breeds. It is one of several breeding strategies in dairy production used to increase the economic profit. The use of crossbreeding increases due to changes in the dairy market and an increase of inbreeding among purebred Holstein. The main benefit of crossbreeding is heterosis, which is the improvement in genetic level in a hybrid offspring above the average of the parent breeds.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.