The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

There has always been global warming on earth and it is because of it that the earth is inhabitable. Without global warming the temperature on earth would be around -18 ° C instead of today's + 15 ° C. Global warming is generated by greenhouse gases like carbon dioxide and methane which trap long wave radiation in the earth's atmosphere. The problem today is that the global concentration of green house gases has significantly increased since the 1750's as a result of human activity. Today's values widely exceed the preindustrial values.

A majority of conducted studies connected to democratic socialization and the party-political education has primary affected students in higher education. In this study I intend to find out how primary school teachers handle controversial issues in social science connected to the political parties.  The Swedish Democrats are by many perceived as a controversial party and while the school?s mission is to educate students to think independently another mission implies that certain views are not to be uttered if they stand contrary to the basic democratic values. The aim of this study is to obtain knowledge in and about the teachers view on the dilemma between the more nurturing assignment versus the knowledge assignment and in connection to this how they approach the Swedish Democrats in the classroom. For further immersion the research treats the following questions:  How do teachers view their own role as intermediaries in democratic education?  How to teachers portray the Swedish democrats in education?The survey was conducted by using qualitative interviews.

School and education are topics that are frequent in Swedish media. The intention of this essay has therefore been to investigate the image of teachers and their profession in Swedish daily press. The overall aim has been to analyze how teachers are portrayed in the debate that followed the TV-show Klass 9A, and by that find how the debate defines the concept of a good teacher. The representation that was found was then compared to earlier studies. The series was shown on Swedish television between January and March 2011.26 articles were chosen and the ambition was to have various perspectives represented, such as different voices and also papers from different areas of the country.

The aim of this thesis is to describe the customer?s attitudes toward the contracting for availability, i.e., which factors are from the customer?s perspective necessary for the fulfilment of a supplier-customer agreement? Furthermore, the objective is to describe and analyse a supplier-customer relation in the Defence Industrial sphere.The present study has been carried out as a case study using an abductive approach. The thesis is based on a practical problem, i.e. which factors will be important to the customer when a contractor in the Defence Industry wants to increase its commitment of service, and how will their relationship change? The thesis is above all focused on generating knowledge that can lead to rapid and concrete measures and that can be used in the analysis of an increased industrial commitment but also as a case study of a problem of a more general nature in the Defence Industry.

The aim of this thesis is to investigate the attitudes of librarians towards young people's approaches to libraries and reading. The study also includes statements of the young as regards their own library usages and reading habits, as well as the attitudes of youth leaders. The latter are compared to the statements of librarians, and serve as referential frameworks. 28 interviews were performed, of which 22 with young people. The interviews and the following discussion were based on five themes; the library as a room, usages of the library, reading habits, the library as an institution, and library changes and developments.

Background Participation in the community is vital to mental health and is beneficial to individuals and society. Many studies discuss this issue in relation to the disabled, and this study investigates this further. The goal of this survey, performed in Göteborg, Sweden, is to study issues relating to the participation of people with physical disabilities, according to their own perceptions and experiences on this issue. Method Qualitative methodology was used to explore experiences of participation in twenty physically disabled adults by means of semi structured personal interviews. Results From a social constructionist view, disability is explained in terms of being socially constructed.

Delegation of assignments regarding the work environment is a complex topic that is difficult to illustrate. It is not explicit mentioned in the law and the established practice are ambiguous and vague. This has caused a lot of confusion, not only for private companies but also for executives within public administration.Metso paper Karlstad Inc. gave us the assignments to investigate their delegation system and to analyze the need of change before a planed readjustment. The purpose of this essay is therefore to investigate how the proposed delegation system is constructed and whether it fulfills the demands established by Swedish law.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

The purpose of this thesis is to evaluate the present importance of liberal education in the Swedish "folkhögskola" by studying its expressions in the teaching of literature and fiction. I have interviewed teachers at four different schools about their opinions of liberal education, literature and cultural heritage, means of instruction, and influence of their students. Liberal education in this thesis is considered as a process. Starting from our own experiences we meet something strange to us and while absorbing this in our experiences we change. But its purpose also is to convey the canon of Western literature.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

This study aims to contribute to the existing research field of Swedish arms export by examining the motives behind how the Swedish government and ISP have warranted arms export to countries in or on the brink of armed conflict after the change in law in 2018. The current Swedish legislation from 2018 with its basis in international legislation does not allow arms export to countries in or on the brink of armed conflict, but it still occurs due to a law that allows for exceptions if the arms export aligns with Sweden's interest in security policy. Earlier research has been conducted in the field and stated that Sweden?s progressive brand makes it possible for Sweden to export arms and still come across as a peaceful country, and that the Swedish government is involved in the arms trade which is essentially a private market. The analysis uses the theory of militarization to establish possible motives and a theoretical framework.

This thesis is seeking to explain why policy change come about. This is done by applying a part of Karin Lindgrens dissertation Vad styr ledaren?. The research evolves around the term pressure and the hypothesis are that policy change come about when there is middle range pressure on the decision-maker. Low and high pressure results in no or small policy change.The thesis is done as a case study where the economic crisis in Thailand 1996-1999 makes my case.

The purpose of this study is to exam how two environmental organizations reason about the loss of biodiversity. The research questions are; what is the view in these organizations regarding biodiversity? What are the underlying environmental discourses behind their reasoning, and how do they reason about the risks associated with the loss of biodiversity? As a first part of this thesis a thorough review of existing literature and online resources about the actions of environmental organizations was conducted. Two organizations were interviewed, World Wildlife Fund (WWF) and Naturskyddsforeningen. The questions for the study were analyzed in light of Dryzek´s (1997) reasoning about environmental discourses and using the concept of risk by Beck (1998).

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.