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?".

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

The swedish national board of housing, Building and Planning,recommends that all stakeholders in the construction industryperform a moisture control design to make sure that the buildingachieves good moisture resistance. Since June 1, 2006 there are nospecific requirements or quantitative values for air leakage.Although the swedish national board of housing does presentrequirement that the building envelope must be sealed so that theclient?s requirements for specific energy consumption and installedelectric power for heating purposes are met. Despite this, studiesfrom SP shows that few buildings meet the client?s requirements inspecific energy, which increases the risk of occurrence ofcondensation-related moisture damage.This study aims to evaluate curtain walls connections from airsecurity and moisture safety.

The principal aim of this thesis is to test if extracts, produced by the automatic summarizer "Copernic Summarizer", are possible to use as abstracts. The aim is also to give a picture of what automatic summarization is and why it is motivated. Three questions are asked: What is automatic summarization and what can it be used for? Is it possible to replace the author-written abstracts with extracts from "Copernic Summarizer"? Is automatic summarization motivated for the different areas of use that are identified in the first question? An automatic summarizer is a program that is intended to summarize text automatically and it can be used for different purposes, for example for summarizing WebPages or scientific articles. To answer the second question an experiment is carried out.

Aim: Through the review of scientific articles, this study aimed to identify which oral health-related quality of life instruments that have been used in studies to measure the oral health-related quality of life in older individuals and the application of such instruments. Method: The study is based on a systematic literature review, where 14 articles have been chosen and evaluated against a checklist. Result: The oral health-related quality of life instruments that have been used on individuals, 65 years and older, are OHIP-49, OHIP-14, OHIP-20 or OHIP-EDENT, GOHAI and OIDP. The instruments are used to examine factors associated with the oral health-related quality of life. Significant associations have been identified, among other things, between the number of teeth in static occlusion, dry mouth and the quality of the dentures, and oral health-related quality of life. Social and cultural associations have also been revealed. Conclusions: Today there exist several well functioning instruments that are used for research purposes.

Abstract: In the past ten years in Sweden, the numbers of people between the ages of 16-19 who were unemployed or not in upper secondary school education have increased. This was assumed to be caused by three factors. Firstly the upper secondary school education reforms in 1992, secondly a substantially reduced labour market for young people without the upper secondary school education and thirdly an increase in demand for work experience.Our purposes was to describe the effects on the outsiders through a document analysis study, but also to understand which individual, social and structural causes that were thought to increase the risk of marginality. Our second purposes were to understand how the Kristianstad community worked to prevent young people of ending up as outsiders. Through interviews with local authorities, we tried to find out if the Kristianstad community lives up to their responsibility of looking after people less than twenty years of age.Our conclusion was that, although the Kristianstad community seems to have a good system, the community has the highest number of unemployed in the county of Skåne.

This Master s thesis deals with the display of library media, whether it is conceivable and desirable to draw inspiration from the retail business when displaying articles. The questions asked are: are there, in the retail sector, well established display ideas and - if so - what do they look like? Are the similarities in conditions, between the branches, sufficient? In conveying the ideas to libraries, are the potential differences not obstructive? Is there, among librarians, a positive attitude towards further development of library display techniques? The results were achieved by interviewing shop window dressers and librarians. In addition, a survey was sent to the library managers of 65 public libraries in southern Sweden. The results show that there are established ideas and methods of displaying materials, and that the ideas are manifested in frequently used techniques.

I uppsatsen utreds om det utländska institutet trust kan vara ett skattesubjekt inom den svenska skatterätten. I sitt eget hemland är truster ofta inte att betrakta som ett eget skattesubjekt utan där behandlas trusters förvaltare som dess ägare och därmed även som skattesubjekt vid beskattning av trustinkomst, förmögenhet m.m.När truster figurerat i svenska rättsfall har ofta trusten, utan närmare motivering, liknats vid en stiftelse. Regeringsrätten har ansett en utländsk stiftelse vara en utländsk juridisk person och en i Sverige begränsat skattskyldig person. Kan även trusten vara ett skattesubjekt? Genom att undersöka det civilrättsliga stiftelsebegreppet har upptäckts att stiftelsebegreppet är långt ifrån enhetligt.

Lifestyle magazines portray women in different manners and have an influence on how media consumers create self-images. The importance of knowing how different visual representation of the female acts out in magazines with large target audiences is therefore of weight for the magazines? readers to understand. This thesis analyze how the two lifestyle magazines ELLE and LOVE portrays women in images and how they in turn create ideal images of women.The thesis has been conducted through a qualitative analysis of 5 images from each magazine that represents the magazines artistic styles. The theories used in this study are semiotic image analysis and visual text analysis viewed from a gender- and discourse perspective.The conclusion of this thesis is that ELLE portrays women as strong, happy and feminine, with at tendency towards androgyny, while LOVE describes women as inferior and sexual objects constructed for the male gaze.

The master's thesis investigates how the concept traditional knowledge is represented by international organizations that are influential in development work and policy making. Departing from a theoretical framework drawing on Michel Foucault, constructed aspects of knowledge and the power relations knowledge production implies are highlighted.A recent interest within library and information science and practice to document this kind of knowledge raises questions about how traditional knowledge differs from other forms of knowledge and how knowledge organizational tools can be applied. Investigations, which critically explore the concept traditional knowledge, the power relations the concept creates as well as the interests and purposes it serves, have been surprisingly absent within the discipline. The focus in this master's thesis is how traditional knowledge is conceptualized by international organizations. A discourse analytical approach reveals the power relations that are inherent in their descriptions of traditional knowledge and how they describe the relevance of the concept for their work.

The aim of this study in social work was to investigate, describe and analyze six Swedish men?s description and experiences of relationships with bargirls in Thailand, whom the men initially paid for sexual services. We also aim to find out how these men look upon prostitu-tion, masculinity and gender and we analyze these themes in relation to the men?s description of their relationships. The theoretical approach was social constructivist theories of masculini-ty in combination with gender theory.

The main purpose of this Master?s thesis is to investigate the experience of art students and their attitudes and use of information during the last years of their Master?s degree. I also examine their opinions about the art education in general. The theoretical framework encompasses a sociocultural approach within the field of psychology-pedagogy and library- as well as information science. The empirical material has been collected through qualitative interviews with seven students studying at an art school in Sweden.

The purpose of this study is to examine escort-business with a focus on sales of BDSM-services (Bondage and Discipline, Dominance and Submission, Sadism and Masochism). The study is based on qualitative interviews with three informants providing BDSM-services, as well as a survey with 96 men who requested domination of escorts (the survey was carried out by an escort in the 1980s). The analysis of this material resulted in the identification of three themes on which the study centers: The personal experiences of the three escorts, the interaction between the escorts and the clients, and the changes over time when it comes to the performance of BDSM-services. The study has a gender perspective with a focus on feminism and queer-theory. The important conclusions are that there are several differences between prostitution having a focus on BDSM-services and other prostitution.

Tidiga vuxenlivet präglas av oprövade miljöer och situationer. Detta ställer höga krav på individens perception, anpassningsförmåga och attityd. En intensiv miljö flertalet unga vuxna kommer i kontakt med för första gången är krogen. Positiv attityd till riskfyllda beteenden där kan i förlängningen resultera i negativa hälsoeffekter. Syftet med denna enkätstudie var i huvudsak att undersöka unga vuxnas attityd till Verbal aggression, Rekreationellt berusningsdrickande, Riskfyllt sex, Fysisk aggression, Ekonomiskt riskfylld modekonsumtion, Ekonomiskt riskfylld festkonsumtion, Rekreationellt drogbruk och Riskfyllt spelande om pengar.

This is a qualitative study with a descriptive approach. The main purpose with this study is to examine the view of prostitution and sex trade among Social worker students at Malmö Högskola. Our research questions are; To which extension and consideration is the view of male and female prostitutes divided? Is the view of the male and female sex buyer different among the students? How do the students explain and understand male and female prostitution? How do the students explain and understand the male and female sex buyer? To collect data and to be able to find out the students views and thoughts about the phenomenon we used focus groups with four to six students in each group. To categorize the material we used four topics; explanation/understanding models, the individuals behind the phenomenon, love/sex and intimacy, and the society?s responsibility.