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.

The purpose of this study is to identify a successful way of expanding a business on a global market, focusing on innovation products. An analysis was also made to see how internationalization theories are useful in businesses with innovation products. Four companies have been interviewed where two of them have innovation products (Proline AB and Q-Med AB) and the others are widely successful in exporting to a global market (Safegate Group and Weda Poolcleaners AB). Furthermore four interviews have been made with support organizations that have great experience in helping companies in this area (Svenska Uppfinnareföreningen, Almi Företagspartner AB, Exportrådet and The Swedish-American Chambers of Commerce).One of the results that can be identified is the diverse view and will to expand the business. The inventor often has a born global strategy in mind whereas the helping organizations rather expand step by step and only to one country at a time.

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

This essay is an examination of the examples in Kant?s Critique of Judgement. The examples which I have focused on all converge in an idea of wildness. These examples of the beautiful are illuminated by a culture-historical perspective, where the literary and scientific travelogue genre is of great importance. Apart from being exegetic and culture historical, my method is also analytic.

In recent decades, project based work form has taken a dominant role of work for many companies. Developments in the field have progressed rapidly and research has contributed to more efficient working practices. This study describes the elements that a project manager should keep in mind when he leads a project without actually being physically present, complex factors occurred and the basic approach to encounter them. The aim of this report is to examine factors that arise in the context of coordination at a distance and how companies, in their daily work, surpass these obstacles. The study does not include cultural differences, time zone differences and language differences, all very common in project management at distance.

Gender politics in Sweden is considered unique because gender policies (jämställdhet) are integrated into national politics and politicised both in the public and the private sphere. The Swedish case is therefore considered a role model by many feminist scholars.This view has been criticised by both post modern feminists and public administration scholars. Critics imply that the increased immigration and more heterogeneous population have led to a new challenge for state institutions. The Swedish model, with its universal welfare solutions, lacks the ability to recognise differences within groups. Universal solutions that treat everyone the same is no longer the most just way to treat people.The growing use of goal orientation in Swedish public administration has increased the civil servants discretion in the implementation process, and thereby the space for differentiated treatment.

AbstractThe purpose of this essay is to analyse and interpret artist Hans Hedberg?s monumental, ceramic reliefs in Sweden and France. Hedberg is internationally famous for his ceramic fruits and eggs in different glaces and formats. A mostly unknown side of his artistic production is that he produced about 50 ceramic reliefs during the 1950s and up to the 1970s in public buildings. Hedberg was one of very few foreign artists in France, who, during a long period of time, produced monumental, public reliefs for the French state.

The kimono is a simply cut costume with a very advanced tradition of the wearer, which Ihope to communicate through this essay. The long historical bakground of the kimono cangive a better understanding of its construction and its contexts as well as its individualconditions, all is to be taken in consideration before exhibiting the kimono. Relevantstudies in litterature has been applyed within these subjects, which are accounted forprimarily in the second and third chapter of this essay. The essay contains a study of thekimono with a strict delimitation towards four symbolic wearers, the subject is thenfurther discussed in relation to the different kind of installations at exhibits. In the fourthpart of the essay two educational study visits will function as a supplementary study forthe litterature studies meantioned earlier.

Retail marketing is a field with many different enbranchements. Some of these can be considered relatively well explored, while the lack of knowledge concerning others is almost total. For example, the existing knowledge regardng the possible impact that non-musical sound can have on the customer can be considered non-existent. With this in mind, the intention with the thesis was to closer investigate how non-musical sound can influence the customer's decision process and attitude in and to a grocery store. The authors started out with theories on associative networks and automatic processing.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The hotel is located on Skatholmen in the archipelago of Stockholm, Värmdö county. The hotel building has an open structure characterized by hospitality and the nature outside. The rooms have stunning views of the island landscape and lush forest. With biodiversity and valuable nature in mind, the building has been designed with a structure that should not be too intrusive in the surrounding landscape. The building is meant to blend into the dark silhouette of the island and to give a light footprint on the topography of the landscape.The use of well-chosen materials and similar design, both in plan and facade, creates a consistent building despite the building's somewhat playful expression.

Abstract:Perennials in public areas have during the latest decades been more and more popular. This group of plants has become a more accepted komponent when creating pleasant public places, and people begin to see the functional aspects. Perennials do also give a colour- and senceexperience in a more detailed way than can be achieved with only trees and shrubs. One of the ojects of this essay is to give more examples of motives for using perennials in urban areas.Having in mind the increasing use of perennials, you can expect a growing need for better understading of how to create successfull perennial plantings. In spite of the increasing interest it is hard to find any written information in this subject.