The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

This essay analyses the national standard for maintenance aid and if it´s compatible with the standards set in the government mould.As new-liberal ideas get more scope in the Swedish policy the analyses focus consisted in seeing about the social contribution been changed, and if the standards in the government mould have lost their worth.The national standard is not edified on the basis of subsistence levels, but becomes paradoxical when numbers of welfare recipients is the measure used in order to measure poverty, concurrent as the government mould aims to protecting every citizen?s welfare.The study analyses a type of society that has emerged during a period of time. In a normative analysis concepts are set in relation to each other where, the analysis presents standards that are vague. If the standards in the government mould are presented as something valuable and get their worth back in the policy, perhaps also the citizen´s in Sweden change attitude to poverty and welfare contribution.   Social- liberalism justifies social contribution and the welfare State, while new-liberalism has other opinions about what redistribution should contain.

The aim of this master thesis is to study how academic librarians can overcome the gap between themselves and the user. The gap, as we see it, is generated by the user's deeper knowledge surrounding her subject in comparison to the librarian. This knowledge gives the user possibilities to handle certain discourses attached to the subject and a knowledge how sub-subjects relate to each other within the main subject. At the same time the user is in need of help to find information within her subject, this need needs to be explained to the librarian as a search expert. The scope of this master thesis is to find how the librarian, tactically, can reach the users need despite lack of subject knowledge.

The purpose of this study was to get an idea of ??how the leaders in the real estate industry perceive and manage boundless working conditions. Questions that were answered were how the leaders in the service influence and control the employees' working conditions. Also how the communication strategies are designed to facilitate the work towards common goals, when tasks are not limited to the workplace. The study examine if boundless working conditions is characterized by unspoken expectations.

This thesis treats the question of how a political vision is given a concrete form. The Swedish government has defined a view of gender inequality. To change the subordination of women national goals have been established. These give guidelines to the different parts of the administration. The primary scope of this thesis is to analyse the conditions for the implementation of these goals in two parts of the administration, the county administrative board and the local municipal authority.

SammanfattningI en pappersrulle är de yttre lagren utsatta för dragspänning. Om det finns variationer i rullens diameter i form av valkar finns det risk för att papperet förlängs irreversibelt i dessa positioner och orsaka slappa stråk. Den deformation som uppstår vid långvarig belastning av papper kallas krypning.Uppgiften i detta arbete var, att på lab., simulera valkar genom att utsätta pappersremsor för konstant dragspänning av olika storlekar. En av frågeställningarna var om egenskapsförändringar kan påvisas när papper utsätts för konstant inspänningskraft under en längre tid. De parametrar som undersökts var töjning, kryphastighet och relaxation, även mätningar på papperets mekaniska egenskaper dragstyrka, brottöjning och dragstyvhet har utförts i detta arbete.De papperskvalitéer som undersöktes var 71g/m2 MG-papper, 80g/m2 optisk liner och 135g/m2 liner.

The purpose of this paper is to study the image of Strindberg that is conveyed in four different textbooks for the upper secondary school. How do the teaching authors choose to portray Strindberg? Do they focus on any one particular aspect of his writing? Adjacent to this a subsidiary aim is to see if teaching authors highlight the fictional nature of Strindberg?s works or choose to encourage a biographical interpretation. The work consists of a study of four literary history textbooks in the subject of Swedish for the upper secondary school, from 2000 to 2012. In the selected material the sections focusing on Strindberg and his writings are closely read and critically analysed.

The aim of this thesis is to clarify the affect that preferential and regional trade agreements have on the World Trade Organization (WTO), as being establisher of the international trading regime. The essay is an explanatory literature study, which strives to answer the following questions:Are regional and preferential trade agreements a threat or a complement to the WTO?Is an undermining of the MFN principle weakening the WTO?How do regional trade agreements made by the EU affect the future of the WTO?The empirical material is to be analyzed using an explanatory framework, which is based on neo-liberal instutionalism, theories on regime changes and a game theoretical approach, using prisoner?s dilemma. I will employ the EU-ACP relation, the Cotonou agreement to exemplify how an agreement of this kind can have an influence on multilateral trade. The result shows that preferential agreements do have an impact on the WTO, one that is fairly negative in scope.

There are several Project Management Softwares onthe market today. These tools are powerful andextensive to the degree they become too timeconsumingand complex and therefore often defeatits original purpose. This is the case especiallywhen the project manager is inexperienced and/orthe scope of the project is moderate.The purpose of this thesis arose from this context,there seems to be a gap between a home-made MSExcel spread sheet and the advanced softwaresavailable. The thesis and the product has beendeveloped in alliance with Faveo ProjectManagement with the shared goal to create a toolwhich is easy to use but still covers the essentialareas of project management theory. The tool willbe used internally by Faveo-employees as well asexternally together with Faveo?s clients in aneducational purpose.

The purpose of this project was to investigate if retention of polar compounds that are given to treat tuberculosis, diabetes, inflammatory bowel disease and childhood leukemia could be obtained with HILIC separation. By varying different parameters for different types of columns the compounds were analyzed with the aim of finding guidelines for future method optimizations. To perform these analyzes three different columns were tested ? ZIC-HILIC (silica-based with zwitterions), ZIC-pHILIC (polymer-based with zwitterions) and XBridge Amide (amide functions). The results were evaluated with selected quality measures.

This qualitative study is based upon interviews with librarians. It investigates the librarians? opinions on material adapted for disabled people and examines strategies used to market user friendly services for the disabled. The study explores librarians? views about streaming directly on the internet.

Background: Performance measurement as a management control tool has received considerable academic attention. As the number of inter-organisational relationships, such as customer-supplier relationships, increases, there is a new scope for performance measurement as a management control tool. In order for a company to assess the effectiveness of its supplier relationships it has to define, measure and evaluate variables that are critical for the success of the relationship. The role of management control, and thereby of performance measurement, has increasingly been discussed in theory. However, empirical research in this area is still somewhat limited.

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

The purpose of this paper is to study the image of Strindberg that is conveyed in four different textbooks for the upper secondary school. How do the teaching authors choose to portray Strindberg? Do they focus on any one particular aspect of his writing? Adjacent to this a subsidiary aim is to see if teaching authors highlight the fictional nature of Strindberg?s works or choose to encourage a biographical interpretation. The work consists of a study of four literary history textbooks in the subject of Swedish for the upper secondary school, from 2000 to 2012. In the selected material the sections focusing on Strindberg and his writings are closely read and critically analysed.

The aim of this thesis was to investigate if the robotized welding method FSW (Friction Stir Welding) could be applied for joining a rotating structure in an aero engine at Volvo Aero Corporation. FSW is expected to introduce less defects than today?s welding methods and could therefore be suitable for critical aero components. The material is the nickel based alloy Inconel 718, however a material experimentation is outside the scope of this report.The main goal of this study is to verify if the ESAB ROSIO robot based FSW-system has a suitable work space to be able to weld the rotating structure, and if the welding tool has accessibility to the joints. The FSW-process needs a rigid fixture, and a number of fix-ture concepts are presented based on a proposed weld sequence.