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?".

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

In this report I have made various comparisons between different client solutions; a standard client solution (PC-server), to use as a comparison and look at various differences in costs against the other client solutions that I have compared, which is Windows Thin PC, Dell Wyse, Red Hat Enterprise Virtualization and FSData terminal server/thin clients. All these solutions require a form of server to work against, which also the standard solution uses, but the main difference is that most of the data and computing power is on the server instead of the client.Window Thin PC, Dell Wyse, Red Hat EV and FSData all use some kind of thin client as hardware. Some of the main differences is that Windows Thin PC can be installed on almost any hardware. Dell Wyse is a special hardware group from Dell, that uses its own proprietary software, and Red Hat EV which is based on linux, is the cheapest option where the only cost is for support. FSData terminal server/thin client use as the name suggest a terminal server and a form of thin client to connect to it, the solution essentially means that your rent the complete hardware from FSData.The comparisons are made with the view of different scenarios based of the number of clients, where costs and licenses, as well as time spent on installation, upgrades, monitoring and managing are some of the main points raised..

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore Thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore Thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

The following essay examines if five Swedish textbooks aimed for religious studies in upper secondary school might show similar flaws to those presented by the Swedish Schools Inspectorate in their review of religious studies conducted in 2012. The method used in this essay is a qualitative study of Swedish textbooks influenced by Lantz definition of wide and thin ethics. This in practice means that I have analysed the five Swedish textbooks using thin and broad ethics while conducting the analysis of the five. The purpose of the essay was to see if the flaws presented in ?Mer än vad du kan tro? regarding ethics and moral education might be present in Swedish textbooks as well.

Background: Previous studies focused on customer loyalty and customer satisfaction. But no studies focused on the interaction between the financial advisor and their client. Therefore we have chosen to focus on this knowledge gap.Purpose: The purpose of this thesis is to illustrate how the interaction between financial advisors and customers affect financial advisory in investment decision making.Method: The thesis philosophy was positivistic because patterns were found with help of a survey. Furthermore is the paper quantitative since the thesis is measurable and it try to explain the interaction between the financial advisors and the clients demographic characteristics and how it influence the financial advice Conclusion: The theories thin-slicing and similarity attraction paradigm may not apply to the interaction between financial advisor and client..

Skin temperature is detected through signals in unmyelinated C-fibers and thin myelinated A?-fibers in the peripheral and central nervous system. Disorders in thin nerve fibres are important and not rare but difficult to diagnose by the most common neurophysiological methods. In this pilot study different methods for quantitative sensory testing, QST, were compared to give some ideas about which method could be the most efficient to use in order to point out injuries of the sensory system in clinical practice. The comparison was made between Békésy (separate warmand cold thresholds) and Marstock test (combined warm and cold thresholds).

Most of the goats in the world exist in the developing countries where they are important in the meat industry. In Europe, goats are mostly kept for milk production although the interest for meat is growing. Goats have a thin carcass with only small amounts of intramuscular fat, which gives a lean meat. This thin subcutaneous fat cover can cause cold shortening when chilling the carcass. By using electrical stimulation cold shortening can be prevented.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

Organic Light Emitting Displays (OLEDs) are a new type of thin emissive displays predicted to possess superior properties to existing techniques e.g. Liquid Crystal Display (LCD). The main advantages are low power consumption and a thin display structure. This report contains an explanation of the emissive OLED technology, its functionality and the physics of the organic layer structure in an OLED. The technology is described with respect to the two classes of organic materials used in displays, small molecules and conjugated polymers.

Datoranvändare nyttjar idag Internet i sitt dagliga arbete, webbapplikationer är vanligt förekommande vid detta arbete. Prestanda hos webbapplikationer (thin clients) är dock av många orsaker väldigt begränsad jämfört med rich clients, detta tillsammans med övriga begränsningar hos thin clients har medfört att en klienttyp som sammanfogar fördelarna hos rich clients med fördelarna hos thin clients blivit allt mer efterfrågad. Smart Clients bygger på en fusion mellan rich clients och thin clients, Smart Clients är ett relativt nytt koncept som utvecklats av Microsoft med utgångspunkten att klienter ska vara lätta att administrera och uppdatera. Samtidigt ska möjligheten att använda lokala resurser både i form av mjukvara och hårdvara finnas, för att effektivt hantera den beräkning, visualisering och lagring som klienten nyttjar. Slutligen bör en Smart Client dra nytta av funktionalitet hos servers för att ge användaren tillgång till aktuell information.