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Med verkan från den 12 februari 2009 har Sverige regler som begränsar lånemöjligheterna från utländska företag. Lagstiftningen trädde formellt i kraft den förste januari 2010 och har införts till följd av att Skatteverket uppmärksammat en ökad aktivitet av skatteplanering innefattande utländska holdingbolag. Ägarledda svenska företag överlät sin verksamhet till ett egenkontrollerat utländskt holdiWith effect from 12 February 2010, Sweden has adopted rules which limit the right to accept loans from foreign companies. The legislation took formal affect 1 January 2010 and were in forced due to an inquiry made by the Swedish Tax Agency (Sv. Skatteverket), which highlighted an increasing activity of tax avoidance schemes through foreign holding companies. Management owned Swedish companies tran

There is information showing that aid workers in developing countries sometimes are forced to bribe officials in order to fulfil their work. The aim of this study is to clarify different ways of arguing both for and against the fact that aid workers use bribes in some situations. This essay, by using a normative method and the logic of appropriateness, concludes there are arguments that justify th

This master’s thesis aims to investigate how pilotage contributes to maritime safety and if its criteria can be more risk-based in Sweden. The theory of Resilience Engineering was applied to maritime safety which has extended the concept further. Several aspects of how pilots contribute to maritime safety were identified within the literature and empirical studies. These aspects were the pilots

Uppsatsen studerar vilka faktorer som påverkar inflödet av Utländska direktinvesteringar till Afrika söder som Sahara, en region som historiskt sett har en mycket låg andel av världens totala investeringar. Baserade på OLI-modellen och utifrån tidigare studier inom ämnet, har åtta styck variabler valts ut och testas emot flödet av utländska direktinvesteringar via en regressionsanalys. Resultatet

Teoretiska perspektiv: Jag har valt att använda mig av The Self, Opinionsledare, POP och Överkonsumtion för att förstå köparna av nischade produkter Empiri: En semistrukturerad intervjuguide utarbetades för att göra djupgående intervjer med sex stycken köpare av Sonim XP1. För att hitta respondenter fick jag ta del av e-mailadresser till Sonim Technologies kunder, utifrån dessa e-mailade jag förfr

Using Multinational Time Use Study data from France and US, the effect of parental educational level on time spent with children is analyzed. Regressions in which the depent variables are the minutes used in total childcare, household work, leisure, basic childcare, educational childcare and recreational childcare are estimated. The pattern of total childcare is compared to household work and leis

I goda som svåra tider är den ekonomiska situationen ett ofta förekommande diskussionsämne i den politiska världen. Uppsatsen handlar om hur regeringars väljarstöd påverkas av makroekonomiska faktorer som arbetslöshet, inflation och BNP tillväxt. Teorin baseras på ”the responsibility hypothesis” som innebär att väljarna håller den sittande regeringen ansvarig för den ekonomiska utvecklingen. För a

This report presents a protocol for assessing team performance in terms of control based on cognitive systems engineering theories. The protocol changes the focus of team performance assessment from good and bad behaviours towards the team’s activity. By using Hollnagel’s contextual control model (COCOM) a protocol is developed so that team activity can be categorised into four control modes. Data

With the development of society the risks have become more complex and difficult to overview. Not least because of the inter¬dependencies that exist between them. This master thesis aims to study critical societal functions dependencies in the primary care in Skåne and to investigate the possibility of intro¬ducing some kind of basic security levels in those functions. The study includes four main

In the Employment Protection Act there are rules about preferential right to re-employment in the case of employees who have been terminated due to redundancy. The preferential right is valid nine months from the day that the employment is terminated. There is no restriction in the Swedish labour law for an employer to use temporary agency workers. In the case where there are employees with prefer

Illustration of a purchase process beyond Europe's borders. BM Impex is a construction company that specializes in developing and improving the flow of prefabricated materials, from drawing to the fitting in place. By looking at suppliers internationally, you can reduce the cost of the purchases, which in turn increases the more price competition in the industry. llustration of the purchasing

Det här arbetet har genomförts som en fallstudie där transportförpackningarna, wellpapplåda och returback, för Arboga skivbar leverpastej 250 gram har studerats i ett antal olika flöden från produktion och ut till slutanvändare. Datainsamlingen har skett genom intervjuer och observationer hos var och en av de aktörer som ingår i de studerade flödena. Syftet har varit att undersöka hur väl wellpappThis project has been conducted with a case study approach. The studied objects are two different transport packages for the product Arboga skivbar leverpastej 250 gram, which is a Swedish liver paste. One of the transport packages is made of corrugated cardboard while the other one is a returnable plastic box that can be used over and over again. The packages have been studied during their way fr