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.

Det finns både nationella och internationella lagar och överenskommelser som ligger till grund för stridskrafters användande. Det finns också politiska styrningar från regering och riksdag om hur verksamhet ska bedrivas i form utav handlingsregler, som ligger till grund för Försvarsmaktens Rules of Engagement. Det finns alltså två dimensioner som Rules of Engagement kan reflektera: en politisk och en legal.Syftet med detta arbete är att synliggöra vilka begränsningar och möjligheter sampelet mellan politiska intressen och rättsliga grunder sätter på den taktiska handlingsfriheten. Frågeställningarna har besvarats utifrån en fallstudie på ubåt 137 grundstöttning utanför Karlskrona. Som teoretiskt verktyg för att möjliggöra analys har begreppet taktisk handlingsfrihet använts.Resultatet av denna uppsats är att den legala dimensionen är från början redan given, förankrade i sedvänja, traktat och internationella överenskommelser.

The authors of this thesis have studied the handling of personal information in various kinds of organizations, because the perception is that the knowledge in this area is weak relative to the weight of the subject.The purpose of this paper has been partly to shed light on how knowledge of this area in the organizations that we have visited during the study but also to answer questions about handling, knowledge and security, and identification of individuals in different systems. What kind of problems the processing of these data creates and why these problems occur.In the beginning of our study we understood the importance of using the correct identifier and therefore chose also to examine what the various identifiers used by the organizations and why they chose these particular identifiers.In the qualitative analysis, Datainspektionen´s general rules and advice has been used as a basis together with the laws applicable to the organizations to get a good picture of how management of personal information is in these organizations.What we have found in this paper is that knowledge about how personal data is handled and what laws and rules are saying is very much dependent on how central the information is to these organization's activities. The police use so many different types of records for their organization to function well and they have very good knowledge of laws and regulations. In contrast, schools that do not handle as much of personal data themselves nor have the same knowledge among staff and do not have enough resources to cope with keeping the same knowledge base as the police. This is something that applies to all types of handling, depending on how important the information is for the organization, the better the security and knowledge in handling the data is..

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Nationella socialförsäkringssystem är inte anpassade för internationella situationer. Problem beträffande socialförsäkringstillhörighet kan därför uppstå när en person arbetar i flera länder samtidigt. EU har skapat ett samordningssystem för att nationella regler ska passa ihop i internationella situationer. Samordningssystemet uppdaterades nyligen genom införandet av förordning nr 883/2004 samt tillhörande tillämpningsförordning som ersatte förordning nr 1408/71 och dess tillämpningsförordning.Samordningssystemet innehåller lagvalsregler som pekar ut vilket stats lagstiftning som är tillämplig på en person i en gränsöverskridande situation. Endast ett lands lagstiftning kan tillämpas på en viss situation.

Studien syfte var att undersöka och beskriva skilda uppfattningar av konflikter mellanbarn och dess hantering i förskolan hos förskollärare. Studien är en kvalitativ studiemed en fenomenografisk ansats som bygger på intervjuer av ett antal förskollärare.De frågeställningar som låg till grund för studien var: Hur ser förskollärare påkonflikter mellan barn i förskolan? På vilket sätt hanteras återkommande konflikter? Påvilket sätt kan förskolläraren få stöd i sitt sätt att hantera konflikter?Det framgår av resultatet att förskollärare i studien har erfarenheter av konfliktereftersom de möter dem dagligen på förskolan. Dessa erfarenheter ligger till grund förhur de agerar i sin yrkesroll. De ser gärna att barnen själva hanterar konflikter ochagerar när de anser att behovet finns.

Abstract A central problem in all language teaching is to teach the correct use of prepositions. There are grammar rules, but also a lot of exceptions and idiomatic expressions that often have to be learnt by examples or by heart. A trick for learning might be to use a mnemonic method with songs and music to memorize a correct use of prepositions. The purpose of this study is to test a language teaching didactic exercise for knowledge of preposition in Spanish with songs and music. Grammatical aspects, rules and exceptions when studying prepositions in Spanish are presented.

The aim of this study is to describe and analyze how the European union relates to the different dimensions of abortion. What kind of problem is abortion and whose right is it? Does difference framings of the problem enable different solutions?By analyzing debates from the European parliament through Carol Lee Bacchis method ?What?s the problem approach? I have come to see that different representations of a problem changes the problem it self. This emphasis that a problem is a problem in one context, but not in an other.Depending on the work of, among others, Barbara Hobson and Ailbhe Smyth I have focused upon the European union as a economical project, leaving social issues to national competence. This makes the EU a patriarchal project that fails to guarantee women?s rights.

The aim of this master's thesis is to investigate and to explain the concept of folksonomy in the perspective of knowledge organisation. By creating a conceptual explanation and defining what folksonomy as a concept consists of, the intent is to establish a basis for evaluating folksonomy and to discuss what relevance folksonomy may have in the field of knowledge organisation. By applying a qualitative content analysis a review is performed on how folksonomy is perceived and discussed in a selection of articles written on the subject. Employing the theory of classification, subject indexing and bibliographic retrieval, folksonomy as a method for knowledge organisation is analysed. The practice of tagging in existing systems is also studied.

In my study, I aim to examine how the printed Swedish media depicts Jews and Judaism.How the agenda is for the depiction of Jews and Judaism and how it can be related todidactic challenges within the school subject religion. The study is based on 194 articlesfrom the Swedish newspapers, Dagens Nyheter and Svenska Dagbladet, in July and August 2014. I use a qualitative and a quantitative text analysis where I put articles in different categories. The study?s theoretical framework is The Agenda-Setting Theory and my study leans against Bachner (2006), von Brömssen (2012) and Revell's (2010) thoughts on the media having great influence over our image of religion and religious groups.My study shows, among other things, that Jews and Judaism are mainly mentioned in the media in relation to the conflict in Israel and Palestine, World War II or anti-Semitism.

Syftet med studien är att utifrån arbetstagarens subjektiva upplevelser undersöka hurarbetstid påverkar välbefinnande och stress.Studien genomfördes med en kvantitativ ansats. En enkät besvarades av 47respondenter på fyra arbetsplatser, varav två arbetar med sextimmars arbetsdag ochtvå arbetar med åttatimmars arbetsdag. Resultatet presenteras huvudsakligen medhjälp av frekvensfördelningar, men även medelvärde används.För att analysera resultatet användes tidigare forskning om work-life conflict, stressoch arbetsbelastning. Även role strain theory användes för att belysa den rollkonfliktsom uppstår då arbetslivet ska kombineras med privatlivet.Resultatet visar att personalen som arbetar sextimmarsdagar i större utsträckningaldrig har problem att kombinera arbete med fritid. Personalen som arbetaråttatimmarsdagar upplever de flesta stressymptom mer frekvent än personalen somarbetar sextimmarsdagar, förutom gällande sömn samt värk i rygg och nacke.Resultatet visar inga tecken på att personalens arbetsbelastning höjs med enarbetstidsförkortning.Studiens slutsats blir således att personalen som arbetar sextimmarsdagar tenderar attha bättre balans mellan arbete och fritid, samt skatta sin hälsa högre än personalensom arbetar åttatimmarsdagar..

Abstract Many researchers in social work believe that in today's society require the interaction between organisations takes place on social problems. This study examined the interaction between the police, social services and schools.The purpose of this study are as follows; the aim is to investigate the interaction between social services, the police and schools about young people aged 12-18 years who are at risk for abuse and crime.My questions are: How do the different professions interact regarding young people at risk for abuse and crime? How do they meet young people in their daily work? What obstacles can the different professions see in interaction? What effects do the different professions see in interaction?The study is a qualitative study conducted with semi-structured interviews. Respondents have been two from each organisation.The theory used in the analysis of empirical data is new-institutionalismen. New-institutionalism is a theory developed from organizational theories.

Children that are exposed to domestic violence are placed in a vulnerable situation and they are not been given their own identity during the family conflict resolution process. Focus is mostly directed towards the parents and their conflict-filled situation. The aim of this study is to talk with professionals and take part of their experiences with regards to the phenomenon of children who witness domestic violence. The study is conducted from a child/crime victim perspective and is restricted to men's violence against women. A qualitative method is used which consist of interviews involving representatives of BRIS, the Police, Social Service, a Woman Shelter, and two Crisis Centers with different concentrations.

Children that are exposed to domestic violence are placed in a vulnerable situation and they are not been given their own identity during the family conflict resolution process. Focus is mostly directed towards the parents and their conflict-filled situation. The aim of this study is to talk with professionals and take part of their experiences with regards to the phenomenon of children who witness domestic violence. The study is conducted from a child/crime victim perspective and is restricted to men's violence against women. A qualitative method is used which consist of interviews involving representatives of BRIS, the Police, Social Service, a Woman Shelter, and two Crisis Centers with different concentrations.