Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.

This report investigates the possibility to use non-petroleum based adhesive (biobitumen) in asphalt. The main reasons for replacing bitumen are the fact that oil prices are rising, the threat of peak oil and the fact that the asphalt industry is becoming more environmentally friendly.The main purpose of this report is to investigate whether there are any non-petroleum based adhesives on the market. If so, how can they be used? The questions covered are:? Are there any other alternative asphalt coatings available?? Can bio-oils be used in asphalt?? If the bio-oils can be used, what are the details their properties?? How does a cold climate affect the bio binders?? What is the Swedish asphalt industry?s opinion about bio asphalt?The project was concluded through literature studies, consultations with people in the asphalt industry and through several interviews.The conclusion of this report is that there are some existing non-petroleum based adhesives on the market. They are mainly used for bike paths, sidewalks and parkareas.

The capability to know what knowledge there is and where it resides within an organization is becoming increasingly important in the new knowledge-based economy. This paper takes on a practise-based view of knowledge in order to decide on a course of action for how to successfully implement knowledge management within a knowledge-based company. By considering all knowledge as more or less contextual and socially constructed, knowledge is divided into three dimensions depending on the degree to which it is tacit, namely: information, knowledge and skills. The paper then discusses inhibitors and enablers for transferring knowledge via these three dimensions respectively. The empirical findings are based upon a case study of Faveo. It is shown that Faveo, like most organizations, has til now focused on the collection of codified knowledge, i.e.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

This report is based upon an experimental study of exit sign luminescence in different environments. The purpose is to evaluate the lowest luminescence of an exit sign, based upon Swedish regulations. Scientific experiments have been conducted in a controlled environment, where exit sign luminescence was graded by an evaluation group. The results of these have been verified by similar experiments that took place in two department stores. The final result of the study is guidelines for appropriate exit sign luminescence in different environments..

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

AbstractAre we always aware of our actions and the affect they have on our environment? With this study we are exploring a phenomenon, called Jantelagen, which have affected the Swedish society for a long time. It is a phenomenon that where brought to life officially in the 1930?s by an author called Aksel Sandemose. We want to know if Jantelagen still exist in the society or if it has faded to the degree that it is no longer in use.

The goal and purpose of this essay is to study if and how multimodality is used within a Swedish school in Kalmar. This is accomplished by observing the different modalities inside the classroom and how the use of different modalities affects the teaching. Unstructured observations combined with a material-based thematic presentation leads up to an analysis based on social semiotics and multimodality. The essay shows how the teaching uses lots of modalities: sound, images, movies, speeches and literary text in lots of different ways. These different types of modalities are used in a multimodal context, providing good conditions for learning..

Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel.Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden.Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning.

This report is about how accessibility in Eskilstuna's central trade street Kungsgatan can be improved, based on my background as spatial configuration designer, and by Eskilstuna's residents' opinions. In this report I explain what methods I have used, and how I attained my results. The goal of this project was to create ideal accessibility in the central part of Kungsgatan in Eskilstuna. Since Fristadstorget was rebuilt, and since the city is growing in terms of housing and residents, accessibility will in the near future be even more limited for visitors than it is today. My design proposal is designed based on street conditions, residents' opinions and Eskilstuna's existing ideas..

Sveriges Radio stores their data in large archives which makes it hard to retrieve specific information. The sheer size of the archives makes retrieving information about a specific event difficult and causes a big problem. To solve this problem a more consistent use of metadata is needed. This resulted in an investigation about metadata and keyword genera-tion.The appointed task was to automatically generate keywords from transcribed radio shows. This included an investigation of which systems and algorithms that can be used to generate keywords, based on previous works.

This essay has a purpose of looking at Swedish independent labels in the music industry and how they communicate with their market through social networks on the internet. There have not been much research about this in the past and we hope to contribute with knowledge to the area. In mind we had the changing music industry, an evolution of the internet and viral marketing communication.To answer our research question we decided to conduct three interviews with people who worked at independent labels and had market communication as their area ofresponsibility. The three independent labels in our study were based in Sweden, except for one that is based in London, England as well as Stockholm, Sweden. We selected the independent labels based on their tendency to work with marketing communication in the social networks on the internet.

The purpose of this study is to investigate how six students at a Secondary School describes interaction patterns among teachers when students express in a way that the teacher perceives as racist and/or xenophobic, by presenting a qualitative interview study. The interviews were analyzed by two opposing models of value education: the traditional and the constructive model.The results show that students divide teachers in different categories based on five qualities: 1) they listening, 2) they accept students' opinions, 3) they allow discussion, 4) they are knowledgeable and 5) they can express their own opinions.These qualities are included in the value pedagogical model for deliberative conversations, whose strategies for interaction aim to create an understanding of different rules and values, thereby creating skills of rules by using a democratic approach. In contrast to this model, the rule-based moral education, in which the teacher uses his authority and refers to rules without giving an explanation for why they occurred, as strategies. .

The aim of this study is to analyze the discourses of activists who work against female genital mutilation/cutting (FGM/C) in Tanzania. The study focus on the discourses that arise during interviews about FGM/C with five activists. To examine this we asked the following questions: What discourses are presented in the interviews? How do these discourses interact together ? are there any discourse conflicts? How do the activists talk about FGM/C in comparison to our western view? The study is based on discourse theory. We also use feminism and postcolonialism as theories in our analyze.

This project details the process of converting and transferring a turn-based paper prototype to a digital real-time format. The projects goals were to see how well the original feeling could be transferred to real-time and how the transition itself went. The project have been completed with the help of the programmer Mikael Gullberg. The practical part of the project was executed between the dates of 25/4 ? 2/5.