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.

A stay in the neonatal intensive care unit of greater than 5 days is one of the identified risks ofa sensorineural hearing loss. Preterm infants usually have at least one risk factor for hearingimpairment. The period from 25 weeks' gestation to 5 to 6 months of age is most critical tothe development of the auditory system. We think it is important to investigate hearingimpariment among infants born preterm, degree and type of hearing loss, risk factorsassociated with hearing loss and how the auditory system may be affected by preterm birth.ObjectiveA critical review of the current literature including studies of preterm infants born betweengestonal age 25-37. Our aim is to identify the most common type and degree of hearing lossamong infants born preterm and if there is an association between hearing loss and pretermbirth.MethodA literature search of Scopus and Pubmed resulted in 16 articles from 2000-2015ResultsMost of the infants in this study had a severe to profound sensorineural hearing loss.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

The thesis ?Vi fixar och trixar oss fram till att hjälpa människor? focuses on social work in the field of prostitution and human trafficking in Sweden. Through semi-structured interviews with social workers in the municipalities of Stockholm, Göteborg and Malmö working with persons selling and buying sex, and through discourse analysis, the author analyses the perceptions among these social workers of the relation between human rights, prostitution and human trafficking, and the social work which they conduct.The thesis concludes that although the social workers perceive prostitution and human trafficking and social work in this field as human rights related, they are not explicitly using a human rights based approach in their work.The thesis concludes that the social workers identify several aspects that infringe on the rights of their clients in relation to the human rights principles of Universality, Non-discrimination, Accountability and Rule of law and the principle of Participation and Inclusion. They portray the human rights situation of street based sellers, especially those not being Swedish citizens and those affected by human trafficking, as severe.The thesis concludes that the social workers find several obstacles (legal as well as structural) that diminish their ability to strengthen their clients? human rights situation.

This master thesis reviews advances in detection and diagnosis of static friction (stiction) in control valves. Control valves suffering from stiction results in oscillating control loops which in turn decreases both the process stability and reliability. Perstorp AB sees a necessity to automatically detect stiction in valves before the effects of the malfunctioning valves have become too severe. This thesis presents an introduction to maintenance, control loops and how stiction in valves can affect performance of control loops.A selection of methods presented in the literature are introduced and examined using normal operating data from the site in Perstorp. Common for all selected methods is their intuitive ideas and that they are based on normal operating data and minimum amount of process knowledge.

The aim of this study was to investigate how staff members at residential homes experience encountering sexuality among the youths. The study was conducted by using qualitative interviews with four staff members at four different residential homes. The interviews have been analyzed by using content analysis and have been looked at through a perspective of experience, as described by Richard Stevens, and by applying developmental psychology. The results show that, although sexuality is experienced as being distinctly present and being a topic of major concern, the staff members have given sex-education as a means by which to raise their own competence little or no thought. One way to interpret this is that sexuality and sex-education haven?t been given a sufficient space in the work with the youths.

Bovine Respiratory Syncytial Virus (BRSV) is a common cause of respiratory disease among young cattle. The virus causes severe losses; the herd mortality rate can sometimes be as high as 20 %. In this study the avidity (i.e the antigen binding force) of BRSV specific antibodies was measured to see if there was a difference between antibodies produced during an acute phase of infection and antibodies produced by earlier infected animals. A commercially available ELISA-testkit against BRSV-specific antibodies was used and an incubation step with 6M urea was added. The effect of the urea is that it breaks the weak bonds between antibodies and antigen while the stronger bonds remain intact. Four different groups of animals were included in this study; seven calves that were naturally infected, three acutely infected calves with known time of infection, five cows that were seropositive during several years and four experimentally infected calves that had been a part of a vaccine trial. The results of this study showed that antibodies produced during the acute phase of an infection had a low avidity and that the avidity increased with time after infection.

 The 1st of July 2006 Sweden made a change of authorities in the system concerning the reception of separated asylum seeking children. Prior to the change, the Swedish Board of Migration was held completely responsible for the reception of these children, who arrives in Sweden without their parents or any other relatives to care for them. Since the alteration of the law (1994:137) the responsibility for the housing of these children now lies within the Swedish municipalities, while the Board of Migration still handles their legal commissions. The change was intended to fundamentally improve the conditions under which these children were taken care of. However the implementation took a severe wrong turn when the municipalities weren't prepared for their new responsibilities and the immediate result was alarming. This qualitative study is based upon interviews with the people responsible for the reception of the separated asylum seeking children in the municipalities of Kronobergs County, as well as one of the two people in charge of the new system at the Swedish Board of Migration.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

This thesis discusses the attitudes versus methadone assisted rehabilitation ad modum Dole Nyswander in Sweden during the period 1972-2004. This is done by means of a Foucault inspired discourse analysis applied on the directions issued by the Board of Health and Social Affairs. The context in which these directions were created is also described, in which scientific achievements on methadone treatments during the period, and the main actors struggling to establish and define the discourse on narcotics and narcomania, are juxtaposed to the effects of the work of the Board. It is stated that the directions were largely affected not by scientific results and knowledge on methadone, but by the symbolic connotations of narcotics in Sweden established in the discourse already in the mid 1960´s. Also during the end of the studied period, after the occurence of AIDS had begun making methadone more broadly accepted, the findings of this thesis showed that the legacy of the 1970´s symtomtheory and its severe antagonism against methadone, was still present, in effect, in the discourse around methadone and subutex assisted rehabilitation, and so in the directions issued by the Board of Health and Social Affairs..

This master's thesis aims to explore the field of evaluative bibliometrics. In short, this field of research uses bibliometrics - i.e. the application of mathematical and statistical methods to books and other media of communication - as a research assessment tool. In recent years, evaluative bibliometrics has been an increasingly used method in research evaluation and is today used and implemented in many countries worldwide. Today, in Sweden, we can also see that evaluative bibliometrics is highly recognised and, in some cases, used in practice.

Afasi kan drabba både talförmågan och förståelsen för språket. Språket blir på så vis en utmaning för sjuksköterskan. Enligt hälso- och sjukvårdslagen ska sjuksköterskan skapa förutsättningar för patienten till att vara delaktig i sin vård och i kommunikationen. Syftet med denna litteraturstudie var att belysa faktorer som påverkar verbal- och ickeverbal kommunikation mellan patient med afasi efter stroke och sjuksköterskan. Uppsatsen är utformad som en litteraturstudie, där resultatets elva artiklar har hämtats från databaserna Cinahl och PubMed.

This study used a qualitative interview design to explore the experiences of seven Swedish female elite athletes and their career retirement. The athletes were engaged in three different sports; track and field (athletics), handball and golf and five of them are former professional or semi-professional athletes. The process of their athletic role exit was based on the theoretical findings of Ebaugh (1988) and her four phases: First Doubts, Seeking Alternatives, The Turning Point and Creating the Ex-Role. The findings reveal that for these female former elite athletes Seeking Alternatives already starts before the First Doubts and that possibly the athletes at an early stage have insights of the discontinuity of their athletic career. The importance of transferring their role residual to future paths in life was stressed among the female athletes in order to be able to have a smooth transition process.

Abstract:Ambulance nurses have in their everyday work a varied work environment, the pace of work can quickly shift from being calm and structured to be a severe acute situation.Objective: The aim of the study was to describe how professional nurses in the ambulance operations experience their physical and mental work environment in daily practice.Method: A qualitative interview study with semi structured questions was used. The study group consisted of two women and three men, ages between 27?42 years. The study was carried out on an ambulance station in central Sweden. Based on collected data, a qualitativecontent analysis was performed that resulted in three categories.Results: The result showed that the ambulance nurses regarded that it was a lot of heavy lifting.

Human trafficking is one of the biggest social problems in Nepal with over 12.000 Nepali women and children being trafficked over the border to India every year. Despite the scale and the severe consequences of trafficking in the Nepalese society, very little is known about efforts to rehabilitate survivors of human trafficking. The purpose of this study was to illustrate the rehabilitation methods and interventions in Nepal. It is based on the results from five interviews with three different nongovernmental organizations in Nepal. The result from this study shows that counseling is the main intervention for rehabilitation of the mental health of victims of trafficking.