Denna uppsats syftar till att utreda huruvida ändamålet med fåmansföretagsreglerna kan kringgås genom företagskonstruktioner med svenska stiftelser. I utredningen läggs fokus på fåmansföretagsreglerna samt de regler som behandlar kontrollmöjligheten av en stiftelse. Även de skattemässiga konsekvenser som medförs i en fåmansföretagskonstruktion med en svensk stiftelse behandlas.Syftet med fåmansföretagsreglerna är att motverka att en delägares inkomst som härstam-mar från arbetsinsats i företaget omvandlas till kapitalinkomst. Om en utomstående, direkt eller indirekt, i betydande omfattning äger andel i ett företag eller direkt eller indirekt har rätt till utdelning, tillämpas utomståenderegeln som är en undantagsregel från fåmansföre-tagsreglerna. Tidigare lagstiftning har inneburit att utomståenderegeln har kunnat tillämpats vid ett indirekt ägande.

To guarantee the customers a job satisfactory executed Sydved has been certified by the ISO 14001 standard. One part of the certification is the standards of soil damages. The soil damages were over represented during 1999 and 2000. It was therefore a need to study the problem in order to see what could be done to reduces these damages. A filed study was carried out on 21 subjectively selected stands from the following five districts: Vänersborg, Falköping, Borås, Jönköping and Åseda. As the study is a descriptive study of the soil damages, their character and extension, only stands were tracks were reported were considered.

Radio Frequency Identification, RFID, is a convenient way to enable contactless identification which does not require any physical nor optical contact. As with any radio-based communication the signal can be intercepted, thus making the technology vulnerable to several kinds of attacks. Interception of communication is not the only threat. Since RFID tags might contain personal information or information that will grant the owner access to secure areas, skimming and spoofing attacks are also major threats against this technology. In this thesis report,  the perspective of an adversary is portrayed in an RFID-enabled environment by presenting where RFID is used and how it could be abused.

The right usage of tacit and explicit knowledge is becoming increasingly important for businesses worldwide. This thesis searches the answer to how management consultants tackle the challenges originating from converting this type of knowledge into codified use. With the help of a case study analysis it was possible to gain special insight into the processes of knowledge collection, codification and re-usage at a major organization built upon knowledge utilization. In order to provide the reader with a wider picture, the main subject of the study has been analyzed from two perspectives: a practice based and an objective based perspective. Furthermore, two different types of knowledge, tacit and explicit have been differentiated and studied in relation to each other, to gain a better understanding of their origin and conversion process.

This study titled When the spaces dominate A study of the school as disciplinary rooms is a study where the emphasis is on quality and where the results are based on observations. The purpose of the research was to analyse rooms and other artefacts in the school as seen from Foucault?s analysis of power. He emphasised that power is expressed in human relationships. To understand how that power is used one can study the techniques adopted and resistance offered.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

The knowledge that citizens have of their own municipality is very useful for the local politicians and planners in the event of such a major reconstruction in the neighborhood. It is the residents in the area that are most affected, and their view on the reconstruction is valuable if the end result will be as good as possible. Since the municipality builds for the citizens, and wants them to enjoy the outcome of the reconstruction as much as possible, it is essential that the municipality get a chance to inspect the citizen?s views and experiences about it in an early stage. If the citizens don?t want to get involved, or if only a few people involve themselves, it will be difficult for the municipality to find a solution satisfactory to all.

This essay is about the Swedish working woman in the early 1930s. The empirical data consists mainly of Arbetarkvinnornas Tidning (AKT), a Swedish Communist magazine which was launched in December 1929. A qualitative discourse method has been used. Texts, articles, letters to the editor and reports about social conditions in Sweden and Soviet during the years 1929-1932 has been examined. Soviet women models and ideal types are compared with the image of the Swedish working woman.

The notion of door policy has received little academic investigation. In the media this phenomenon has however received much attention and has been connected to allegations of discrimination. The authors of this thesis take another view in trying to identify the mechanisms behind door policy from an economic perspective.Based on case studies in nightclubs in Stockholm the authors conclude that there are two types of door policy: including and excluding. While including door policy aims to comply with regulations and commonly is part of a cost-leadership or focus strategy, excluding door policy is primarily a tool for attracting and selecting a certain audience in line with a product differentiation strategy. It thrives on the principles of exclusivity and reciprocity.Forming the identity of a club, audience is of great importance and excluding door policy is found to be an important tool in creating the correct composition of audience, which ultimately aims to increase profitability..

The eld of Brain-computer interfaces (BCI) concerns linking together an external device with the brain of a human or an animal. By doing this the conventional use of a mouse or keyboard can be circumvented, which can greatly benefit people with different types of diseases that cause paralysis or other loss of motor control, such as Amyotrophic lateral sclerosis (ALS). A BCI can also be used for cognitive training of either healthy or mentally impaired subjects to increase cognitive capabilities.In this thesis an implementation of an interface is made against such a device, the Emotiv EPOC Headset. The result is meant to be a stable basis for further study using the device. An in-depth study of the history of EEG and its current use in clinical work and research in the topics of BCI as well as Human-computer interaction (HCI) is presented.

There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

The aim of the study was to examine the knowledge that school counsellors in Swedish schools have about young women with anxiety disorders. The study also examines how the counsellors act when there is a suspicion or a case of anxiety in a female student. With a qualitative approach eight school counsellors were interviewed. The theoretical approach that was used is the sociology of knowledge. Some of the study?s conclusions are that anxiety disorders are frequent among young girls.

Lärare använder sig av olika metoder för att hjälpa studenter att utveckla de verktyg de behöver för att lära sig engelska, eller något annat ämne. En metod här är muntlig feedback, som används för att uppmuntra elever eller korrigera dem när de utför språkliga fel. Vårt mål med detta examensarbete är därför att undersöka vilka typer av muntlig feedback som kan hittas i ett klassrum där man lär sig engelska som främmande språk och vilka attityder som både lärare och studenter kan ha gentemot muntlig feedback. Tre typer av undersökningsmetoder har använts: observationer, intervjuer och enkäter. Resultatet visar på att studenter förhåller sig positivt till muntlig feedback i klassrummet, särskilt explicit corrective feedback.

This essay is about "factionstexter", a combination between fact and fiction, and the problems that can occur when reading them. I present previous resarch on this subject and I focused on docu drama and dramadoc. Bo G Jansson is the researcher I used most frequently in this essay. He describes various types of faction texts in film, television and literature. Annette Årheim´s thesis stands for the didactic portion of the essay.

The aim of this thesis is to examine possibilities concerning subject access to fiction film, i.e. appropriate ways to describe fiction film for subject retrieval. Problems regarding subject indexing in general, and subject indexing of fiction film in particular, are identified, as well as the uniqueness of fiction film and film genres. Four types of subject aspects are discussed: form and genre, fictitious characters, setting, and general topics. Several guidelines, form- and genre lists, and subject headings lists are examined and treated as potential indexing tools.