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.

 In 2009, the responsibility for animal welfare was moved from the local authorities at the municipality(kommunerna) to the County Administrative Board(länsstyrelsen). This was a result of many differences between the different municipalities in how they handled animal welfare. Shoulder lesions of sows are a matter of opinion and therefore, a complicated question. Sows suffer from shoulder lesions for many reasons: e.g. the amount of straw available.

North Western Kungsholmen in Stockholm is confronting big changes and Stockholmsstad is planning that the area will be an extended part of the existing structure in centralStockholm. Dwellings and offi ces are built and the population increase heavily. Th isresult in a need to look at how public green areas can develop and be designed. Th epurpose is to design a proposal for a master plan of S:t Göranområdets public greenareas. Exploateringskontoret, Stockholm stad, who has initialized the task, claim thatthere is a need of clarifying and shield the qualities in the green areas of today and howto create new green structure.The problem formulations which are current in this master thesis are:? Is there a need of a distinct identity for the green areas of S:t Göransområdet? If so,how is this created?? How can the green parks and nature areas inside S:t Göransområdet be improved anddevelop?? How can the connections between the green areas inside S:t Göransområdet beclarifi ed and how can they connect to the surroundings?To get inspiration and information for the design this thesis include a study of theincluding parts in the design process.

This study examines journalism student?s information use atSödertörn University during the writing process of theirbachelor thesis. The students are divided in two groupsfollowing the schools main bachelor programs majoring injournalism.The method used in this study has been a reference analysisof the student?s bibliographies along with five semistructuredinterviews. The study stems upon a socioculturalperspective and drives the thesis that information use is asituated activity.

Saab Bofors Dynamics AB is looking for ways to let the employees work wireless in the future. The security in Wireless Local Area Networks (WLAN) has not been considered very reliable, but new standards and protocols have been developed to enhance the security in WLAN. Since most wireless components soon will have built in support for wireless communication, it is important to have a model to deal with secure wireless communication ready. This is necessary because it is important to protect the company?s information related systems, ensure contingency in the daily work and maintaining the trust of the market and the authorities.

Sustainable urban development is a concept that has become increasingly important as the urbanization continues and more and more challenges are focused to the cities.  The Swedish government and authorities regulates and sets goals for how a sustainable urban development is to be achieved. These laws and goals are vaguely defined, which leads to disputes between the actors about how the term should be interpreted. By examining Västermalms Strand, an urban development project in Stockholm, this study strives to describe how involved actors interpret the concept of sustainable urban development and what the consequences of this are for urban development in Stockholm from an ecological, social and economic perspective. A case study has been carried out where a document study and interviews have been conducted. The interviews were conducted with four key actors from the private and public sector.

Den statliga sjöfarten idag är ett område med många inblandade myndigheter och en oklar uppgiftsfördelning. Det är även svårt att se hur väl organiseringen av den statliga sjöfarten är uppbyggd för att klara en kris eller ett krig. Syftet med uppsatsen är att undersöka hur effektiv den statliga sjöfarten är vid en kris, hur väl kraven för maritim säkerhet uppfylls och hur försvarsmaktens roll i den statliga sjöfartenI formen av en fallstudie med en teoretiskt deduktiv ansats och en kvalitativ textanalys appliceras Graham Allisons organisationsteori och teori om maritim säkerhet på den statliga sjöfarten. Empirin är i form av förordningar, instruktioner och reglerbrev som är ställda på respektive myndighet.Undersökningen visar att dagens organisering av den statliga sjöfarten inte är optimal för att verka vid en kris och kraven för maritim säkerhet uppfylls, men förbättringspunkter föreligger. En slutsats är att en närmare samverkan mellan myndigheterna skulle lösa många av de problem som idag existerar.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

The study aims to investigate Swedish fitness companies positioning and strategic choices when internationalising in the Scandinavian countries and what has influenced this choice. Furthermore, the corporate risk and what obstacles they encountered will be examined.The study was conducted as a qualitative study with a deductive approach. The results are based mainly on primary data from interviews, as well as secondary data.The fitness companies? choice of strategy in internationalisation depends largely on its concept and positioning. The main obstacles in the internationalisation process are lack of communication, language difficulties and regulations.

The Kedertruss is the loadbearing part in the Keder weatherprotectionsystem and it has been analyzed concerning its loadbearing capacity. The Kedertruss is produced and manufactured by Wilhelm Layher GmbH & Co. KG and this report has been made for their Swedish division Layher AB.  The Kedertruss, designed in Germany according to German designcode, has been recalculated concerning Swedish conditions according to Eurocodes and a ongoing European standardization project. The two-dimensional program Winstatik Frame Analysis has been used for evaluation of load effects. Capacity has been calculated by hand-calculations and it has been verified that the Kedertruss in its larger spans isn?t able to withstand the loads.

North Western Kungsholmen in Stockholm is confronting big changes and Stockholmsstad is planning that the area will be an extended part of the existing structure in centralStockholm. Dwellings and offi ces are built and the population increase heavily. Th isresult in a need to look at how public green areas can develop and be designed. Th epurpose is to design a proposal for a master plan of S:t Göranområdets public greenareas. Exploateringskontoret, Stockholm stad, who has initialized the task, claim thatthere is a need of clarifying and shield the qualities in the green areas of today and howto create new green structure.The problem formulations which are current in this master thesis are:? Is there a need of a distinct identity for the green areas of S:t Göransområdet? If so,how is this created?? How can the green parks and nature areas inside S:t Göransområdet be improved anddevelop?? How can the connections between the green areas inside S:t Göransområdet beclarifi ed and how can they connect to the surroundings?To get inspiration and information for the design this thesis include a study of theincluding parts in the design process.

 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.

The aim with this essay is to find out what the expected changes in the subject physics will lead to for teachers and their pupils in ?gymnasiet?. The new fields we have chosen to focus on are electronic structure of condensed matter, nanotechnology and material physics. By studying earlier used curricula and textbooks, we illustrate what teachers may have come into contact with in their teaching careers. The main focus lies on what teachers claim to know about the fields mentioned above and if there is a need for further education.

Title: Branding the public sectorAuthor: Rasmus Bergmark and David BackmanTutor: Magnus FredrikssonPurpose: The purpose of this thesis was to examine branding in the public sector. The frame extends to government agencies and authorities in the Swedish public sphere, and aims to identify ulterior motives for their work with branding.Method/Material: The material used in this thesis consists 102 graphic manuals for government agencies in the Swedish public sector. The examination was based on an inductive survey where we extracted prominent motives among the graphic manuals.Main results: The main results of this survey shows which ulterior motives are more prominent than others, why they are more prominent and correlations between different motives.Number of pages: 53Course: Media and Communications studies CUniversity: Division of Media and Communication, Department of Information sience, Uppsala universityPeriod: Fall 2013Keywords: Corporate branding, public sector, motives, market communication.

The objective with this essay was to compare the modern epistolary novel Priority by danish author Iselin C. Hermann with the epistolary genre during its heyday in late seventeenth to early nineteenth century. I especially looked at gender: the similarities and differences between the female character in Priority and the female characters during the epistolary novels days of glory. I concluded that Priority has the same structure, characteristics as the heyday epistolary novel and that the female character does not have any typical similarities with its stereotypical female characters. In addition I also came to the conclusion that she is reminiscent to their original model Héloïse and follows the epistolary novels heyday convention when she dies at the end of the novel..