This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The background to this paper is the events that have taken place in the Swedish area of responsibility in Afghanistan where Swedish troops have been ambushed by the insurgents. Although the troops primarily where riding in Toyota Land Cruisers they had no casualties. I think that the Swedish force needs other vehicles that can be armed and are armoured.When I compared three different types of armoured vehicles, I found that PTGB 6 is the vehicle of choice, according to the special needs that a Swedish EOD-squad, their task and their equipment have. .

The purpose of this dissertation has been to get a deeper understanding of how, when and why the English teachers of year 6-9 at a particular multilingual school use Swedish when they teach English in a multilingual classroom. Data were collected through notes taken during observations of two teachers during one lesson each. After observing the teachers I conducted one interview with them each. Swedish was used mostly when grammar was explained and when work was done with vocabulary. If Swedish dominated during a lesson or not, depended on what was being done during the lesson. The main reason given why the teachers used Swedish in teaching English was that they were not trained to teach English in a multilingual classroom where Swedish is not the first language of all the pupils. The teachers felt it was difficult to speak English during a whole lesson when they were teaching a group of pupils who had a low level of English..

Den rådande lagstiftningen kring marknadsföring av tobaksprodukter skapar problematik för Swedish Match och försvårar dess mediekommunikation. Syftet med denna uppsats är att undersöka Swedish Match marknadsföringsstrategi för produktkategorin snus, genom en modell som omfattar Porters fem konkurrenskrafter, olika alternativa kommunikationskanaler samt Carrolls CSR-pyramid. Det metodologiska tillvägagångssättet var kvalitativt och innefattade personliga intervjuer som sedan analyserades och triangulerades. Undersökningens resultat visade bland annat att de fem konkurrenskrafterna har olika betydelse för Swedish Match marknadsföringsstrategi och att en aktiv konkurrens driver företaget till innovativa lösningar och utveckling. Dessutom framkom vilka kommunikationskanaler som finns tillgängliga för Swedish Match, samt att CSR är en del i företagets interna marknadsföring..

Bergslagens Sparbank as well as other independent(fristående) sparbanker have discoveredthat some of their customers can not separate them from Swedbank. Some customers maythus believe that they are the same bank. This study seeks factors that may contribute to thisproblem, and measures that can counteract. We refer to this problem as brand confusion andmainly have our focus on factors derived from brand alliance, but also from the companyitself and the banking industry. We use a qualitative method where we collect empirical datafrom interviews with four sparbanker.

The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching.  The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.

The aim of my thesis is to unveil orientalistic powerstructures in the new national curriculum for religious studies in Swedish upper secondary schools. Western imperialism and modernistic ideals has formed the Swedish perception of what constitutes as Swedish, this perception also influences the Swedish religious understanding. This understanding is imbedded in the national curriculum for religious studies which enables a western hegemony to prevail..

The aim of my thesis is to unveil orientalistic powerstructures in the new national curriculum for religious studies in Swedish upper secondary schools. Western imperialism and modernistic ideals has formed the Swedish perception of what constitutes as Swedish, this perception also influences the Swedish religious understanding. This understanding is imbedded in the national curriculum for religious studies which enables a western hegemony to prevail..

ABSTRACTInternet use in Sweden is among the highest in Europe. The increased availability and use of the Internet has changed people's behavior patterns. This, in turn, has made many companies choose to offer their products and services online. This means that there is less personal contact and that customer relations can be described as having gone from face-to-face to face-to-screen. Swedish banks have come a long way in terms of adapting its operations to customers? demand in a global environment that is digitizing at a rapid pace.

Syfte: Redogöra för eventuellt användbara teorier då vi undersöker varför Handelsbanken samt Swedbank har valt att marknadsföra sig som de gör.Metod: För att uppnå vårt syfte har vi valt att ha en kvalitativ utgångspunkt i vår uppsats. Primärdata har samlats in genom personliga intervjuer med anställda på både handelsbanken samt Swedbank. Sekundärdata har samlats in från litteratur och vetenskapliga artiklar.Teoretisk referensram: Den teoretiska referensramen har byggts upp kring relevanta teorier och modeller som har anknytning till profilering av marknadsföringsstrategier.Empiri: Primärdata har samlats in genom personliga intervjuer med kontorschefer på handelsbanken och ansvarig personal för marknadsföringsavdelningen i Swedbank, alla intervjuer har genomförts i Stockholm.Resultat: Det resultat som har nåtts efter att uppsatsen har avslutats är att Handelsbanken marknadsför sig lokalt samt att Swedbank marknadsför sig genom stora kommunikationskanaler för att nå ut till alla konsumenter..

In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

The Swedish bank Handelsbanken has, according to their own way of measuring, been more successful than a weighted average of their competitors during the last 38 years. They have also handled the recent financial crisis, as well as the one in the 1990´s, better than most other banks. This paper studies their management control system at branch level in order to identify the controls which have been enforced to ensure that a low risk level is retained in the lending. The controls that have been identified are; (1) A decentralized organization with the offices as profit centers where the manager has restrictions regarding risk level and the results are measured as K/I (cost/revenue). (2) The absence of bonuses and individual follow-up regarding performance measurement.

The exhaust arrangement on a Scania V8 consists of one manifold at each bank connected to a twin entry turbine (8-2-2). A study in GT-Power has shown improved performance and reduced cylinder to cylinder variations using two manifolds at each bank in combination with a single entry turbine (8-4-1). This thesis work analyses the difference in performance shown in simulation and verify it by engine test.The initial work was focused on simulation in GT-Power. Investigating how exhaust manifold volume and pulses effects the turbine efficiency and the mean effective pressure during the gas exchange. To verify GT-Power simulations four engine tests with different exhaust arrangement have been made.The results from GT-Power simulation indicate that a larger exhaust volume improve the turbine efficiency.

Syfte: Sedan februari 2007 tillämpar Länsförsäkringar Bank det nya regelverket Basel II. Införandet av Basel II förväntades få olika konsekvenser för bankerna, kunderna och för bolånemarknaden. Denna studie skall undersöka hur Basel II har påverkat Länsförsäkringar Bank och dess kunder. Hur har kreditprocessen och kreditbedömningarna förändrats? Hur har banken påverkats? Vilka för- och nackdelar har Basel II inneburit för banken och för bolånekunderna? För att uppnå huvudsyftet har arbete följande tre delsyften:Kartlägga bankens nya metoder och rutiner för riskklassificering och kreditbedömningar.

Background:Breast milk has many good qualities and recommendations declare that breast milk alone is the most favorable choice for newborn babies up to six months of age. When the mother can´t provide her own breast milk for her baby, donor milk is a valuable source. Unfortunately the demand is often higher than the supply and thereby milk banks suffer from shortages. Aim: Highlighting women's experiences of being milk donors. Method: The study has been conducted as a literature review in which existing research has been used.