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?".

This essay will analyse how Asperger?s syndrome and autism spectrum disorder is made in two municipal high schools. I have interviewed school personnel and analysed the schools? policy documents and diagnostic manuals. In this essay AS and ASD are being deconstructed as political and ideological object and I analyse techniques in school, that makes these objects to subjects.The school?s mission is to foster and educate pupils to become desirable citizens and at the same time its aim is to provide an equivalent school.

Title: The future is looking bright - Studies of burnout among musicians and music teachers. Since late 1970's, the burn-out-syndrome has been researched in several ways, especially among people working in care-oriented employments. The object with this study is to find out the biggest issues about why musicians and music teachers burn themselves out. This is based on musicians and music teachers own stories when they got burned out. The method I have used is qualitative interviews and in the result chapter I will present summaries of the interviews.

The aim for this essay is to investigate the importance of studying religion in an upper secondary school in Närke county, this is done by distribution of a questionnaire. The importance is studied both on the individual level and on the societal level. The result shows that although the students do not have a big interest in religious studies still the subject has an importance on both an individual and a society level..

This diploma work addresses the question of how much energy is spent whenmanufacturing the components of a building as well as of how much energy is used inthe production of a building. The object of the studies is BioCentrum at the SwedishUniversity of Agricultural Sciences in Ultuna just outside the city of Uppsala. The aimof the work was to investigate how much energy was consumed when manufacturingand production in relation to the management, how many years the production wasrepresented. It was also a study in how mature the construction industry is to answerhow much energy was consumed in manufacturing.In order to get these answers a question form was developed and sent to thesuppliers to BioCentrum. In this form they were to respond to the quantity suppliedto BioCentrum and the amount of energy was spent when manufacturing thecomponents.

This essay aims to explore the possibilities for elderly in nursing homes in Örebro municipality toreceive other treatments besides medication in case of depression or anxiety. Issues associated withthe object in this paper and which are discussed are prevalence of drug usage, opportunities forelderlies to receive other treatments, prevalence of other treatments and the elderlies own power orinfluence over the choice of treatment. The survey has been conducted with questionnaires sent outby post to nurses at every nursing home for elderly in Örebro municipality. The results showed thatdrugs are used extensively when treating depression or anxiety among the nursing home residents,and other treatments are never or only occasionally being discussed at more than half of the nursinghomes in this study. The results also show that reminiscence therapy and problem-solving therapyhas been used occasionally, while alternative therapies are used more frequently.

Violence is put in a specific context when the police are the perpetrator of violence rendering violence possibly legitimate through sovereignty. The possibility of legitimization of police violence raises important questions of how such violence is legitimized and how resistance is conceived of and defined. I have interviewed seven people in Sweden from different backgrounds, all of whom share the experience of having been subjugated to police violence, including threats, harassments and physical violence.This paper analyzes the performativity of police violence through the relations between police violence, power, sovereignty, subjectstatus and resistance, in order to understand how police violence is being legitimized and to understand its consequenses with respect to those subjugated to it. I?ve also analyzed if this violence is being politicized and, in that case, how politicization is made possible.

This essay explores the novel Charlie by Margareta Suber (1932) through lesbian narrative theory. The result is a revealing on how the lesbian main character can be established as a lesbian subject against the male and heterosexual narrative; how she escapes a simple male positioning in the narrative, how she subverts categorisation, how she parttakes in female bonding, and how she disturbs heteronormativity..

This research overview examines what research says about upper secondary school students' difficulties with complex numbers. The three main areas covered are general difficulties with complex numbers, how to teach the subject, and whether the history of complex numbers can be beneficial in this teaching. A historical deep dive into the history of complex numbers is also included to further investigate this idea. The results show that upper secondary school students struggle with complex numbers in various ways. The name of the subject creates a negative connotation, as it is initially perceived by students as fictional and complicated. Furthermore, a consequence of the inherently abstract nature of complex numbers is that gaining a comprehensive understanding of them is challenging.

Abstract This study aims with a pragmatic approach to investigate the learning about how to solve simple equations, and what the teacher can do to help the student. Four questions asked are: (i) How and why will learning take place? (ii) What will complicate learning? (iii) How to support and facilitate learning? (iv) Is it possible to identify an influence between identity and learning? To answer these questions a qualitative study in elementary school is done. The results of the investigation are compared with previous research, and an interview with the teacher is presented. The recorded lessons are analyzed with PEA (practical epistemology analysis), and letters from the students with the Ecological Systems Theory of Bronfenbrenner.

In this paper, I have conducted a study of what perspectives educational drama has in theory and practice. The study aims to show an example of how and out of what perspectives educational drama is a part of the school?s activity at a geographically distinct school, from kindergarten on to primary and secondary school years. The general attitude of the faculty and their arguments for and against drama constitute the major aspects of this study, which has been carried out through qualitative interviews at a school in Skåne. The results were that pre-school focuses on teaching drama to develop communicative abilities amongst the students (art educational perspective) while secondary school seemingly abandoned this approach and focuses more on using it for personal development, increasing empathy and understanding of other people by taking it to a more emotional level in order to affect for example moral values of the students.

The purpose of this study is to highlight how a ring road and an external retail establishment may affect the city commerce. Umeå is the study object with interesting undergoing changes including a new external retail area south of the city and a new transport route that will lead the through traffic around the city.The study is based on a review of previous studies and a qualitative method. Four interviews were conducted with people who have a connection to commerce and/or municipal planning and where considered able to contribute with rich and relevant information. The result shows that the commerce in Umeå will be significantly strengthened in the context of a new external commercial establishment when the city?s overall attractiveness increases.

The study set out to find how artists organize and use their personal collections from a Personal Information Management (PIM) perspective, and how that use affects their practice and their art production. A secondary object of the study was to articulate the ways that personal collections are utilized as tools by creative users.  The empirical data consisted of five qualitative, semi-structured interviews with Swedish and Norwegian sound artists. The constant comparative method was used for analysis, and Activity Theory was used as a theore- tical framework for the study. The study concluded that artists? personal collections, while diverse in content and structure, serve the same functions as tools in creative processes, and that attention to the uses of personal collections highlight needs that could be better met by integrated PIM-functionality.

This paper is about the new programming language from Microsoft, C# (See Sharp) and the .NET Framework. They are still in beta-version, but will be released on the market in February 2002. This paper presents C#, not in detail but the characteristics that distinguish the language. A comparison is done with C++ and Java, since C# is most resembling to these languages. Both C# and Java have been developed from the mother- language C++.

The present study is primarily of historiographical type, but also uses comparative method and qualitative text analysis. It mainly aims to explore how Germany and the issue of guilt have been portrayed in Swedish and German nonfiction literature (excluding teaching materials) during the years 1996-2010, in the context of the Holocaust, but also makes a comparison between these two countries' depictions. Furthermore, it also examines whether it is possible to link the various depictions to specific theories, in this case determinism together with the actor and structural perspectives, as well as to other potential factors such as the authors' personal connections to the Holocaust or the millennium. In addition, overall trends is an aspect which is examined. Despite the fact that the Holocaust has been the subject of extensive research, no study with the same selection as this one has been carried out before.