This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

The UN was established after the Second World War. The organization?s primary goal was to maintain peace among all nations. When the UN intervenes in other states affairs, it is violat-ing the principles it is set to defend, principles of non-intervention and respect for sover-eignty. The outcome from such interventions is very important, a result that can legitimize the action.

Syftet med detta examensarbete är att undersöka hur några pedagoger i olika skolor uppfattar sin professionalitet när det gäller att samtala med föräldrar och elever vid eventuella samtal som upplevs som svåra. I vår studie har vi intervjuat sex stycken pedagoger på tre olika skolor i Stockholms län. De pedagoger vi valt att intervjua är en rektor, en specialpedagog, en kurator och tre lärare i de lägre åldrarna. Vi kommer förutom dessa sex pedagoger även genomföra en försöksintervju med en lärare. Studien utgår från ett interaktionistiskt perspektiv och bygger på teorier från Vygotskij, Bronfenbrenner och Mead.

I am interested in humans, bodies, movements, directions and how they affect each other. How we move towards each other or away from each other, inside a home or outside. How we relate to each other and to what people say and do. Co-operations between people that occasionally, possibly, do not work; how certain relationships, like certain materials, can have various breaking-points; that materials can be laden with numerous preconceptions, for instance what they should be used for.Beginning from the perspective of a feminist commune, I have explored the concepts of family, belonging, and loneliness. I have interviewed, observed, photographed, and through living in the commune during shorter periods of time, I have taken part in their every-day life.

AbstractThe purpose of my study is to examine how preschool children experience nature and how the educationalists at the preschool can make nature more exciting and support the children?s personal growth. I have also studied what the educationalists of the preschool do and what they can do to make nature more interesting and playful for the children. Observations and interviews have been conducted at a preschool in a small town. The preschool is situated close to nature, that is, close to a small forested area.

Syftet med denna undersökning är att undervisa i musik och ensemblespel på en anstalt och studera vilka effekter undervisningen har på internernas aggressiva beteende och destruktiva tänkande. Aktionsforskningen baseras på teorin om att ensemblespel även är en utmanande och effektiv gruppsykologisk övning. Situationen tvingar dig att ta ansvar för din uppgift i gruppen i realtid. Den negativa, kollektiva konsekvensen av en persons misstag är snabb och konkret. Studien vill se om musik och ensembleundervisning kan användas i såväl träningen av interners samarbetsförmåga och tolerans som ett verktyg för interners utveckling inom kognitivt beteendeterapi.

A zoonosis is a disease or infection that is naturally transmitted between vertebrate animals and humans. The majority of infectious diseases that affect humans are zoonoses. Environments where wild animals, domestic animals and humans live in close proximity with no or small boundaries in the ecological system favor the transmission of diseases between animals and humans. The above described situation is more common in low income countries, where humans and animals live in high density and zoonoses are generally more common. The study was conducted in Cambodia.

This study examines the work of art in the underground station Kungsträdgården in Stockholm and discusses the observers interpretation of the art in the station. When the artist Ulrik Samuelson got his commission to shape the station he was influenced by Marcel Duchamp and the concept art. Two themes were integrated in the work of art, the actual culture life and the palace called Makalös, which was situated just above the currant station, three hundred years ago. The station was built in two stages.The first part was opened in 1977 and the second part in 1987. Panofsky´s iconographic working method has been used in this essay.

Eutrophication has been a problem in aquatic systems for a long time. It is well known that the key nutrient to control the eutrophication process is phosphorus. Lately, it has been possible to reverse the process and recover lakes from eutrophication.During a long time Lake Näsnaren in Katrineholms kommun, Södermanland, has been exposed of a large amount of phosphorus from the city's wastewater. The lake has a great value as a habitat of rare species but also a high recreation value for people living in Katrineholm and Södermanland. Lake Näsnaren is situated in a Natura 2000 area.

Den här studien har genomförts för att undersöka hur en gitarrlektion fungerar över internet och hur den upplevs av dess användare. Undersökningen har genomförts genom att jag och två av mina gitarrelever har utforskat två olika gitarrhemsidor. Vi har tagit lektioner från dessa sidor. Där visas materialet genom video, ljud och med eller utan tabulatur. Därefter har mina elever intervjuats där de bland annat har fått svara på frågor om vad de tyckte om hemsidan, lektionen och lärarens kvalitet och hur det kändes att inte ha en lärare närvarande vid lektionstillfället.

According to the Swedish strategy for forest protection, additionally 40 000 ha productive forestland will be protected in the county of Västerbotten, between 1999 and 2010. A national project was carried out to distinguish the proportion of forest with a high biological value, in all counties. The project resulted in demarcation of small landscape areas or small ?biological value regions? (bvr), with higher concentrations of forests with conservation values and red listed species than the surroundings. In Västerbotten, 26 such bvr?s were identified and the Counties Agency and Forest Agency in Västerbotten developed a regional strategy for forest conservation to standardize the forest protection process.

This essay is about leadership in libraries within the academic world, i.e. leadership in research libraries. To place our survey in a context we begin the theoretical review with a chapter about organisation theory. We dont think its possible to separate the leader from the organisation so we wanted to describe the organisation and its effect on the leadership. The next theoretical section is about leadership research.

This essay deals with the complexity that I perceive in the collaboration processes between preschool and parents. In the essay I present my interpretation of two self-perceived situations where my experience has been that the cooperation has not worked satisfactorily for either part. As a basis for my conclusions I use different theories and studies within the domain. My own experiences - both from ten years of working in preschool as well as from an eight-year experience of being a parent also comes into use. The purpose of my essay is to investigate how different horizons of understanding can come into collision, and how limitations in our own understanding of the perspectives of others can complicate collaboration between educators and parents.In the first story I discuss a situation where, in my professional role, I go into a conflict with a parent about how we have chosen to implement some changes.

2. SUMMARY A small garden exposed to a harsh coastal climate can be difficult to design. Limitations in space and in plant varieties increase the needs of an in-depth knowledge to achieve wanted goals. In this degree project the challenge has been to create a functional and position adapted garden for a very small beach house lot in Mölle, a little harbour village at the south coast of Kullaberg. ?Villa Malm?, is situated directly on the bedrock in a close settlement where the gardens, in most cases are very small and exposed to strong salty winds.

The degree project at hand investigates how large areas of older forest (80 plus years) suitable for clear cutting there is on the Swedish island of Gotland. Large areas of older forest on Gotland are situated on land with shallow soil depths which are economically uninteresting and often unsuitable for clear cutting forestry. Other forests hold big nature conservation values and should not, or cannot, be used for forestry purposes. The survey is made as a GIS analysis based on the old but carefully made ?Brief forest inventory? (ÖSI) made in the 1980s and early 1990s. A sample from the inventory is combined with studies of orthophotos, satellite photos and other GIS layers that display estimated soil depth and nature conservation values. Partly contrary to common belief, the survey shows that there are still large areas of older forest suitable for clear cutting forestry on the island.