Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

ABSTRACTErik Ageberg: Who's that girl? ? Skivbolagskultur och dess påverkan på Robyn. Uppsala Universitet: Institutionen för Musikvetenskap. C-uppsats, 2006.Robyn has been one of the most successful Swedish pop stars during the last decade. She has during these ten last years gone from being a young star to being the owner of her own record label, Konichiwa Records.

Researchers at Karlstad University have developed a method for making paper ion conducting. The reasearchers want to test this technique in various applications and produce products that make use of the ion-conducting paper. Hopefully this will drive the development forward and result in new applications for the ion-conducting paper.This study was to test the possibility of manufacturing a gas sensor of conducting paper along with electrodes of conductive polymers printed on the paper. By comparing the paper sensor with an electrochemical cell in which the electrodes of conductive polymer replaces electrodes of metal and ion-conductive paper replaces the liquid electrolyte in the electrochemical cell, it was hoped that it would be possible to measure the oxidation and reduction reactions that a gas could introduce at the electrodes.It was shown that it is possible to measure a potential difference in the range of 0.3 V to 0.5 V between the electrodes when exposing an electrode to 100% oxygen. The reaction that takes place is relatively slow and the reaction rate is partly due to the distance between the electrodes.Since the sensor can measure oxidation and reduction reactions it is possible that, in further development of a sensor, the sensor can be made ??into a versatile sensor with more applications than gas measurement as there are many more ways to oxidize or reduce the electrodes than by exposure to oxygen.During the study there have been discussions and meetings held with various companies in the sensor industry to be able to specify what the market demands of a sensor made ??of paper and the requirements that must be placed on the sensor for it to be interesting for the companies..

Background: The increasing competition on the market demand both companies and supply chains to find optimal solutions. The edeavour to reduce inventory levels is a part of this. Earlier, inventory was seen upon as valuable assets, but today they tend to be more and more negative in the eyes of the companies. Inventory demands capital, handling, and space. Therefore inventory creates unnecessary costs.

The aim of this study was to understand how staff at residential homes for unaccompanied children experiences their professional role. The main focus of the study was on how the staff defines their professional role and how they handle the situation to be close and at the same time keep a distance towards the children in care. Five women and two men were interviewed at five different residential homes for unaccompanied children. By symbolic interactionism we are able to see that the professional roles are shaped through interaction with the children in care as well as in relation to colleagues. The main role for the staff is to build up a relationship with the children.

After the orange revolution in Ukraine, hope was given to achieve fullydemocracy in the whole society. However, this has not been the outcome; theUkrainian public administration still has problems to deliver what the societydemands. By answering the question: ?Which problems have the publicadministration to become democratic and how can we explain them??, we analyzethe failures within the public administration to accomplish democratic procedures.The empirical material in this thesis is mainly obtained from interviews andresearch during a field study in Ukraine. The problems for the civil servants inUkraine to act as guardians of the society are strongly connected to an inadequateprofessional knowledge.

Background: Earlier studies show that nurses work environment is a factor that may affect the quality in nursing care negatively. Other factors are: number of employees, working hours, work structure and planning and working relationships between colleagues. Work relationships are particularly important for nurses as they can affect patient safety. Nurses are prone to stressrelated illnesses and high stress levels prove to have a negative affect on the quality of nursing care. To develop and assure the quality demands effort from every employee.

Relationship marketing is an important part of the new view of communication strategies. The theories around this subject has a general and global perspective on how to manage relations and communication problems. But somehow the local perspective is forgotten. In this thesis we have focused on the local market and which demands it has on the work with relationship management. The purpose of this thesis is to find out how relationship marketing can contribute to create a high valued brand on a local market.

Speech intervention for children with language impairment aims to both strengthen specific language skills and to reinforce the ability to participate in interactional contexts. Children with language impairment often have problems in interaction; therefore the contributions of the conversational partner are of great importance. Thus, the demands are high on the speech and language pathologist (SLP) for sense and cohesion in intervention. The aim of the present study was to examine how SLPs and children with language impairment interact in language intervention. An approach influenced by Conversation Analysis was used in order to identify various phenomena that occurred, and their effect on the structure of the interaction was analyzed.Four SLPs, two men and two women, were enrolled in the study.  They participated in intervention with two children with language impairment each, i.e.

In this paper we have theoretically built a house designed for people with impaired mobility. Theessay begins with an introduction in which the purpose of the work, the methodology and thedepth-research part is presented. Then the layout that explains how we intend to adapt the housefor the demands detailed in the depth-research part is presented. In the same chapter variousstructural components, such as different floors and walls, are specified.In the selection of materials we have taken into account the criteria of our specialization andadaptation to the aesthetic aspects, where we evaluate materials based upon our wishes regardingtechnique and form. There are also other aspects that are important in the selection of materials,including that these are adapted to technical traits of the construction elements and installations.In a later chapter the technical installations such as ventilation systems, heating systems,electricity and sanitation are presented, where both technical and financial aspects are describedin detail.

The aim of this paper is to elucidate and analyze history teacher's didactic choices in the conflict between unequal educational materials and the requirements of equality in the curriculum of Swedish secondary school. The empirical data consists of interviews with five secondary school history teachers, observations of their lessons as well as analysis of their tests. The starting point was to investigate teachers' didactic work in the role as a bridge between the non-equal historiography presented in textbooks in history and the curriculum?s demands for equality. Three different approaches have been observed in the teachers' didactic work when considering gender perspective into their teaching: that women become extensions in a male-dominated historiography; that another part of the story is presented when a gender perspective is considered; and that the gender perspective is included in history teaching and becomes an integral part of all the content of the subject.Several of the teachers acknowledged that gender equality is less prioritized than the courses core content and related assessment criteria.

This multiple use forestry plan is made on the property Basunda which is located in the southern parts of the province Östergötland. The owners of the property today are Jonas and Ulrik Saanum, but it has been in the family since their grandfather bought it 1933. There is a slaughterhouse on the property in which they take care of domestic cattle and animals from the forest. Jonas and Ulrik are also dedicated hunters. These are the two reasons to why the focus is wildlife and wildlife management. The question at issue of this work is simplified: what demands does the wildlife have; and how will the owners be able to fulfill these, what changes in the forest management must be made and will these changes result in a different budget, compared to the ordinary forest management. This work is based from a freshly made forestry management plan. I based my fieldwork on this plan, but made my own management proposals, that would benefit the game.

The aim of this Master?s thesis is to investigate and increase the understanding of Swedish Public Library Websites and to determinate which activity they mediate. To analyse the Public Library Websites Andersson and Skot-Hansen?s model of roles for the Public Library has been used. This model in¬cludes four roles for the library: the library as a cultural centre, a knowledge centre, as an information centre and as a social centre.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

Futurum.kom is a collaborative marketing project with the aim of strengthening the internal organization of Länsbibliotek Sydost, Regionbibliotek Kalmar and the 25 public libraries within the southeast region. The project intends to externally build the brands of the public libraries in Blekinge, Kalmar and Kronobergs län. This thesis is a study and evaluation of the implementation and results of Futurum.kom?s first campaign "Låna dig rik" at a public library. The analysis is based on the following issues:? What goals does the library have with the "Låna dig rik"-campaign.? What is the feedback from the staff's experience of the users in terms of needs and demands?? In which way does the library choose to implement the marketing campaign and what role do the users have in this process?? What is the internal performance of the library's marketing campaign, what was the experience of the staff of the campaign?? What is the external result of the library's marketing campaign?The method is based on a case study of a single library, with a series of interviews and document analysis of written and electronic documents.