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.

According to statistics, a significant increase in sickness has occurred in the public sector in recent decades in Sweden. Human therapeutic professions is the area where the illness is most prevalent. The purpose of this study was through a qualitative method and hermeneutic approaches explore how conscious six social workers in the social services are on stress and how they cope with it. Further it investigates and analyzes how these results affect their daily work.One important result due to stress is that the social workers ability to treat their clients is impaired and they are less able to be empathetic. Inadequacy in the work environment leads to a sense of insufficiency by social workers, and a reduced quality of life.

Many corporations turn to IT-outsourcing to focus more on their core competence or to cut the IT-budget. There is one caveat, the costs presented at a first glance does not always present the entire truth. Instead the costs run deeper and so-called hidden costs exist beyond the contractual cost. Reducing these hidden costs may very well be crucial to the entire IT-outsourcing endeavor. However many firms are not aware of these costs and as such they have a reduced chance of success.

The rates for teenage conception and motherhood in the UK are according to recent research, the highest in Wester Europe. The ongoing debate concerning these teenage pregnancies and teenage motherhood has therefore become political in a wide range. The government?s goal is to reduce the number of teenage pregnancies until the end of 2010 to prevent social exclusion among vulnerable young women. However, there is controversy in other research that describes teenage pregnancies more likely to be a result of social exclusion than its cause.The purpose of this study is to examine how young mothers in a borough of London, from their own point of view, experience their situation, their difficulties and possibilities in present and in future.

The premise for this study is the question how we should relate to people with different religious beliefs. The aim is to examine if an existence characterized by a religious diversity should affect the certainty and confidence in our faith. To answer my question I have turned to the philosophers David Basinger, Mikael Stenmark, William Lane Craig and Robert McKims different views on this issue. Using an approach based on a comparative method and argument analysis I have then assessed their different opinions in the matter. Based on my own discussion of these arguments I conclude that a religious diversity should imply a reduction in our own religious confidence and that it should be reduced in relation to the amount of disagreement that exist between conflicting religious perspectives in an specific case and matter.

Upon marketing the system in Europe and the USA cost savings generated from reduced work force have been prevailing. Since the cost of labour is much lower in the Asia Pacific region other factors have to be stressed. The parameters of flexibility and quality assurance may however cover any initial investment in a production system. Our purpose is to value flexibility and quality in a manufacturing context, applied to DAS, in order to use it in investment calculations. In order to make an adequate estimation of different companies, due to problems associated with acquiring correct figures, the Key Success Factors needs to be examined so that the gathering of numbers can be conducted with more focus.

Hammarby Sjöstad is a new district in southern Stockholm. A main objective with the Sjöstad project was to halve the environmental impact compared to other construction work. The environmental goals involve a halved water consumption rate, a local treatment of storm water and trials aiming to extract nutrients from the waste water. Sjöstadsverket is an experimental treatment plant used for testing new treatment processes for domestic waste water from Hammarby Sjöstad. The results are to be compared with the conventional process used at Henrikdals treatment plant today.

The aim of this study is to examine whether the two factors SMB and HML in the Fama-French Three Factor Model proxy for default risk. The study is based on companies noted on the Stockholm Stock Exchange between 2003 and 2008. These companies are used to create the factors SMB and HML, as well as a default risk factor we call RMS. In a first set of regressions, we examine the explanatory power of the original Fama-French model on a set of portfolios consisting of Swedish companies of different size and book-to-market ratio. The default risk factor RMS is then added to the original Fama-French model.

Syfte: Utforska och belysa begreppet skam i samband med ungdomars biståndstagande. Ta reda på om klienter som är aktiva inom ekonomiskt bistånd upplever skam i samband med detta, samt hur dessa eventuella skamkänslor påverkar klienterna. Vi vill också utforska handläggarnas syn på skam och deras tankar och upplevelser kring deras klienter skamkänslor. Samt om och hur socialsekreterarna kan minska och förebygga dessa känslor genom att undersöka både socialsekreterarnas och klienternas perspektiv på detta.Metod: Vi har valt att genomföra en kvalitativ studie med en abduktiv ansats baserad på semistrukturerade intervjuer. Data insamlades från sju respondenter, varav fem ungdomar och två socialsekreterare.

The Master of Science in Energy Systems Engineering program at Uppsala University started in 2000 and 221 students has graduated since. This master thesis aims to answer what competencies alumni considers most important for successful professional practice. It also seeks to find out how these competencies are reflected in the program to identify potential gaps between importance and how the competencies are being prepared. With inspiration from similar research a method has been developed consisting of two steps: (1) A survey and (2) interviews with alumni. The alumni survey rates the professional importance of 13 competencies and how well the corresponding competency is prepared in the program.

The reasons for hypothermia during general anaesthesia are many and varied. The lowered body temperature causes negative physiological effects and leads to discomfort for the animal during the recovery period. This student report is a combination of field study and literature review. In the field study the changes in ambient temperature and the rectal temperature of dogs were monitored during general anaesthesia. The purpose of the study was to see if the body temperature of dogs was reduced during general anaesthesia.

Lean has been studied intensely since the 1980s and it has been tested and successfully implemented in a wide variety of businesses. This thesis aims to examine the potential effects of a Lean implementation on meeting efficiency, a topic that has gotten little attention in the research community. First, a number of meeting problems are introduced, as they are perceived from the company that is the subject of the study. Second, the potential of introducing Lean in a meeting process is evaluated using the Lean Thinking principles. Third, the wastes that are generated from the meeting problems are identified.

In Halland, agriculture is the major source of eutrophication of water. In the study, synoptic sampling were performed in the three watercourses Nyrebäcken, Skintan and Vinån all located in the county of Halland. Sampling occurred during the period February to May on three occasions with different flow rates: high, low and base flow. Samples were taken in the mainstream and tributaries with intention to show how big the impact of eutrophication it is in the water and  to assess the impact of the tributariesThe results show that all watercourses are affected by eutrophication. Nyrebäcken has the highest concentrations of nitrogen and phosphorus in the mainstream, then Skintan and last Vinån.

This thesis has been written at Linköping University for the company Instrument Control Sweden AB (ICS).ICS is a small company located in Linköping that develops software and hardware for Unmanned Aerial Vehicles, UAV. At present, ICS has a fully functional autopilot called EasyPilot but they want to reduce the autopilot?s size to make it more attractive.The purpose of this thesis was to investigate if it was possible to reduce the size of the autopilot and how, in that case, it would be done. It was also necessary to examine whether the old processors should be replaced by new ones and how hard it would be to convert the old software to these new processors.To succeed with the goals many of the old components had to be changed for new, smaller ones. Some less necessary parts were also completely removed.

The object of this examination project is to produce a method of work sampling at Rapid Granulator AB. The aim is to perform the method at the company and evaluate if it is executable. The study is delimited to the basic construction of the 45-series in the assembly hall.Preparations to produce the method of the work sampling resulted in definitions of activities, a form and a product tree. Several days were spent studying the assembling to learn and understand the entirety.The work sampling result showed a large amount of no value adding time that was used in the assembling. Some of the activities could be reduced and we observed some problems during the assembly process.