We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

This reportcommunicates the processes and results of my degree work in industrial design at candidate level at Umeå Institute of Design.During my degree work I had a cooperation with Svenska Jägareförbundet (Swedish Hunters Assosiation).The aim for my project has been to explore how I could make hunting a safer hobby and undertaking. Every year people get seriously injured and in average 2 people a year dies  due to hunting accidents. My goal is to identify problems within the hunters communication and approach. Through a creative design process I will find a valid  nd realistic solution to these problems. My project will be presented as a conceptual solution  hat will be based on currently existing technology.

The aim of the study was to examine Swedish preschool and school teachers views upon mother tongue education and cooperation with mother tongue teachers, research covering both topics are very limited. Data collection method for the study were interviews with three teachers from each type of school. The interviews were then transcribed, summarized, and finally analyzed based on the study's theoretical premises, a socio-cultural perspective, Kumashiros theory of non-oppressive teaching and constructivism. The results of the study showed that all teachers considered mother tongue education as important, but time constraints and workload prevented teachers from desirable development of mother tongue education. As for collaboration between teachers and language teachers, most teachers felt that such a thing does not exist, while those who have experience in this type of collaboration believes that it occurs to a limited extent..

AbstractUppsatsen syftar till att undersöka hur de organiserade musikaktiviteterna på fyra förskoleavdelningar är uppbyggda samt vilket syfte dessa har. Data samlades in genom observationer på fyra förskoleavdelningar som följdes upp med en intervju med den aktiva förskolläraren. De två frågor som ligger till grund för vårt arbete är:Vilket innehåll har de organiserade musikaliska aktiviteterna i förskolan?Vilken uppfattning har förskollärare om betydelsen av organiserade musikaliska aktiviteter för barn i förskolan?Huvudresultatet i vårt examensarbete visar att förskollärarna använder sig av olika verktyg för att fånga barnen i de musikaliska aktiviteterna. Pedagogerna har olika syn på samlingarna vilket gör att innehållet i de musikaliska aktiviteterna varierar och kan bidra till god språkutveckling för barnen..

Physical rehabilitation is a constantly growing field in veterinary nursing. To build a physical rehabilitation center for dogs you need personnel with adequate education and knowledge. In spite of good knowledge it can be hard to know which areas and equipment necessary for the work. It is of interest to describe how a physical rehabilitation center can be planned and which spaces and equipment to prioritize. In this study, data of different spaces and equipment for a physical rehabilitation center for dogs are presented and also the economical perspective is introduced as a background.

The aim of this university paper was to understand how eight former clients at Staple reformatory had experienced their stay there. The clients at Staple are young people between 13-20 years old, both boys and girls.The basic questions were: What picture do the clients have of the treatment they received?What has been, from their perspective, the most important during their stay? Do the clients think the time spent at Staple has helped them? And how do they describe their change, if there was any?We gathered the information from the youngsters with qualitative interviews based on a manual divided into covering different themesWe found that the time at Staple had been very positive for all the former clients that we interviewed. They described the relations with the staff at Staple as central for their rehabilitation. The most important task for the people that work there is to set a good example for the client, and to be role models.

The aim of this study was to investigate how the authorities; Social Services, Police and the Office of public prosecutor co-operate with the voluntary organization; Unga KRIS in the matter of young offenders. The purpose was also to investigate the conditions, possibilities, vices and difficulties in the cooperation between the operators. This study was based on six semi-structured interviews with representative from all four operators. The empirical material has been analyzed through a new institutional theory which focuses on values and norms in an organization. The result of this study showed that there were a lot of conditions and possibilities too co-operate between the operators such as through personal contacts. Further the result illustrated a number of difficulties for example that the authorities? different laws don?t connect.

On the basis of theoretical knowledge about the complex of problems which can occur in an implementation of a collaboration project, the purpose of this essay is, to examine how representatives on each authority relate to and manage collaboration as a work method, the awareness of problems within the organisations that collaborate, and the preparedness around how to manage problems with collaboration. "Unga vuxna" is a collaboration project between Kalmar county council and all 12 municipalities in the county council. More specifically it is a cooperation project between psychiatry and social services. Theories used in this essay are professor Berth Danermarks studies about collaboration, and social psychologist Jay Hall?s theory about capability.

This essay revolves around two questions: what is the nature of politics, and what kind of political order ensures a high rate of citizen participation? By using Cantal Mouffes theory on the political this essay shows how different understandings of the nature of politics can lead to diverging views on what forms democracy should take. Two such understandings are identified; one that sees the nature of politics as characterized by conflict and power, one that sees it as a space for cooperation in search for the common good. I trace these different ideas about the political in the parliamentary debate concerning Swedish constitutional reform. I conclude that the left-of-centre parties hold a view of the political closer to the conflict-perspective, while the green party together with the liberals/conservatives lean closer to the opposite view..

Most of today?s concrete structures that are built on site are mainly constructed in a traditional fashion with a lot of artisanal operations. One step towards industrializing the in-situ construction of concrete is to use prefabricated reinforcement. Through this method there can be a lot of savings when each bar doesn?t have to be placed and fixed separately on site.

ABSTRACTTitle: Challenges in the implementation of internal marketing in the real estate brokerage businessLevel: Bachelor, Business AdministrationAuthor: Markus BylundAnna IsakssonSupervisor: Agneta SundströmDate: 2013, MayIntroduction: For businesses to succeed and to get satisfied customers, they need to meet their expectations. The companies make promises to customers through external marketing, internal marketing needs to ensure that personnel have the tools required to deliver what is promised. Competition is increasing and hence the customer requirements have to be met. Through the implementation of internal marketing, companies can strengthen staff skills and motivation to perform a more committed and effective work, both internal and during customer contacts.Aim: The aim of this paper is to understand the implementation and the importance of internal marketing in service companies. Through our in-depth knowledge of the subject, from a theoretical and practical perspective, we will hopefully be able to convey the challenges businesses face when implementing internal marketing.Method: This paper is to achieve a greater understanding of the studied subject.

Purpose/Aim : The aim of this study is to investigate and describe "kontaktmannaskapet" in the Swedish correctional system. I also aim to investigate if there are any differences between how the different actors involved in the correctional system look at this phenomena and how different sociological theories can be applied on "kontaktmannaskapet" in order to make it more comprehensible for the actors involved.Material/Method : This investigation is based on a larger qualitative inquiry consisting of several personal interviews. Further material has been used, such as literature and reports about "kontaktmannaskapet" inside and outside the correctional system.Main results : The overall opinion about the "kontaktmannaskapet" is positive. "Kontaktmannaskapet" as a working method of the correctional officer has a potential to become a useful instrument in rebuilding the lost identy of the inmate as well as reducing the stereotypes often associated with the relationship between inmates and prison personnel..

Our purpose with this essay is to examine how staff that works with drugaddicts in compulsory-treatment institutions for women and men uses gender in their work. We are trying to get knowledge and understand how the staff is using their own and the client's gender in the work that they are doing. We have chosen to take focus within women's care in institutions and compare if the work is done in the same way with male clients.Our essay is based on interviews with treatment-staff. We have used a qualitative method. The interviews are made with both men and women.

Opioids are considered the "golden standard" in pain management for both humans and small animals, but is used less often in equine medicine - probably for fear of side effects. Are there any studies that suggest that side effects are a major problem, or is it lack of experience which is the greatest obstacle to use? As early as 1937 it was shown that morphine and morphine derivatives provide analgesia in horses. For species other than horses used opioids often both pre-, intra-and postoperatively. They relieve pain effectively and are often included in the anesthesia protocol.

The purpose of this essay was to look into whether any attention is paid to the biological children in foster families when the investigation about foster home is made. I did some qualitative interviews with six foster home-investigators, working in five different municipalities. Some of the main questions have been: Do the investigator meet the biological children during an investigation? Are the children´s opinions taken into consideration? Is the suitability of a foster home judged even from the biological children´s perspective?It was shown that it could happen that a foster home was not approved, if it for some reasons should be a negative experience for the biological children, if a foster child would be placed in their home. All the six persons in my interviews thought that it is important to take the biological children´s opinions into consideration, and that the family is not suitable to be a foster home if not all of the family members have a positive attitude.