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?".

Sustainability and the traffics impact on the environment have become increasingly central within spatial planning. For many years, planning has been focusing on building new roads - this has resulted in increased use of automobiles, which many believe is unsustainable in the longer term. Therefore, authorities at national, regional and local level want to increase the use of alternative transport modes ? such as walking, cycling and traveling by bus.The thesis intends to study if the Municipality of Umeå?s policies for sustainable development have led to an increased use of public transportation. The use of public transport in Umeå is also compared with developments at national level, in order to see if there are differences in the level and trend.

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

Älvkarleby, landscape character and design proposal is a Graduated Thesis (30 ECCcredtis), in the subject of landscape planning at the Swedish University of Agricultural Sciences, the Department of Rural and Urban Development. This thesis is a study and implement of the method "Landscape Character Assessment" (LCA), developed in England and Scotland as tool to analyse and highlight the landscape in different planning processes. The purpose of LCA is to increase the understanding and strengthen the role of the landscape. The thesis consists of three main parts: landscape characterization, guidelines and a design proposal. The landscape characterization emphasizes the values of the landscape in different types of planning processes, a documentation to base estimations on in any kind of change in the area. Theese estimations have resulted in guidelines that give proposals to the development of the landcape, focusing at the desingproposal.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

Corruption is widespread, and exists more or less in all countries in the world. It is today high on the international political agenda as a result of globalization and is seen as a serious impediment to development. In 2011, Sweden scored 9,3 out of 10 on the Transparency International corruption index which gave the country a 4th place of 182 on the list. This refers to a rather low corruption. Although Sweden is a country with low level of corruption that does not mean that it is completely corruption-free.

The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family. The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.

According to earlier studies, men dominates the sports pages in Swedish newspapers. The gender balance is far from equal and the purpose of this thesis is therefore to look into how Swedish local and regional newspapers covered gender in their sports pages during the year of 2013. The study also examines the news values of men?s and women?s sports, whether there are any differences compared to previous studies and whether there are any differences across the country. The study uses a quantitative content analysis and the result is based on editorial material from six randomly selected newspapers in 18 randomly selected days.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2013:4.

Social housing in Northern Europe and the importance of social and political consideration in planning. Focus of the essay lies on the "burning suburbs" of France, based on literature studies combined with a study visit to Les Minguettes outside of Lyon..

Abstract Cucumber is the second most frequently consumed vegetable after tomatoes, 33 % are eating cucumber every day. The purpose of this work is to examine if there is any product development of cucumber in Sweden, and if so in what way. A questionnaire was used with a number of questions regarding quality, origin, supply and the way cucumbers were used, and the person was also asked to choose between the normal large cucumber and the minicucumbers. This was answered by totally 100 persons in two different stores, ICA Maxi in Löddeköpinge and a discount store with a large supply of fruit and vegetables and where a large share of customers are immigrants, Özen All Frukt in Malmö. The results from questionnaire show that in some of the issues the results vary a lot between the two stores.

Historiska stadsbyggnadsstrategier med fokus på hållbarhet eller grönska utgör utgångspunkten för framtagandet av en ny stadsbyggnadsstrategi som ska vara hållbar ur alla aspekter; både ur ett socialt, ekologiskt och ekonomiskt perspektiv. I kandidatuppsatsen undersöks möjligheterna att fortsätta förtäta staden och samtidigt behålla stadens parker och grönska. Stadsbyggnadsstrategin är döpt till Stad-i-park och är en utopisk vision som syftar till att förändra vårt sätt att leva och vilken funktion en stad ska fylla för att nå en hållbar utveckling. Detta uppnås i teorin genom att ersätta transporterna inom staden med framförallt spårbunden trafik, öka mötesplatserna i staden genom att föra in mer grönska och torg samt att förtäta staden då byggnader som tillhör dagens trafiksystem inte längre behövs. Förändringar i infrastrukturen ska inte påverka rörligheten utan staden ska även i fortsättningen vara tillgänglighetsanpassad vilket bl.a.

Denna kandidatuppsats behandlar sambandet mellan hållbar utveckling, spårväg och städers varumärke. Med utgångspunkt i europeisk planering har en fallstudie av städerna Montpellier och Malmö gjorts för att undersöka dagens ideal och de drivkrafter som ligger bakom byggandet av spårväg. I uppsatsen ges en kort översikts om trafikplaneringens historia för att få en förståelse varför läget ser ut som det gör idag. En genomgång och förklaring av begreppet hållbarhet görs också samt en undersökning kring marknadsföring av städer och begreppet ?place branding?. En analys av styrande dokument och information från kommunerna har gjorts för att ta reda hur de motiverar valet av spårvagnstrafik med fokus på hållbarhetsaspekterna. Slutligen har resultatet av analysen jämförts för att se vilka slutsatser som gick att dra utifrån det insamlade materialet. Några av slutsatserna är att spårvagnsbyggande kan användas som en del i arbetet för att marknadsföra en mer hållbar stad samt att det finns politiska drivkrafter bakom valet av spårvagn som kollektivtrafikmedel..

AbstractWe all have experience of dwelling, which means that everyone can have an opinion about the architecture of the dwelling. Today the building companies do not have time enough to investigate which architecture qualities their clientele ask for in their apartments. JM AB use to call their apartments ?generous city apartments?. But do these apartments fulfill the needs of their dwellers? And what would the apartments look like if they were designed according to the wishes of the dwellers? When JM AB get knowledge about the dwellers needs and wishes they can make even better apartments for their future customers.The purpose and the objective with this report are to draw up proposals for tenant owner flat.

Sweden has formulated ambitious energy goals which signify that by year 2050 the energy usage should be halved. One of the objectives is the reduction of energy usage by 20% by year 2020 and that it should be compared to the usage of energy from 1995. In parallel with increased energy requirements for buildings the demand on housing conservation, by highlighting also buildings from the last 50 years as part of the building heritage, continues to enhance, which in theory means that there is a conflict between these.The law will never be able to point out unique buildings and PBL (planning and building act) is not especially concrete. The National Housing Board has tried to make this more concrete by the new BBR regulations though there are still an enormous variety of interpretations.This report deals with the conflict between conservation requirements and additional insulation of the building envelope and is limited to multi-residential buildings built between the years 1945 and 1975. It is the stock with the greatest energy consumption and that is where the big challenge lies.