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.

Convective snowbands is a weather phenomenon that is associated with heavy snowfall in a limited area. They are formed over ice-free parts of e.g. the Baltic Sea when there is a cold easterly airflow over relatively warm water. These convective snowbands can cause large amounts of snow along the Swedish east coast, often causing traffic hazards. Sometimes they can even paralyze an entire community.  In this study, convective snowbands that have formed over the Baltic Sea during the period 1980-2009 are examined, in order to find out how often they occur, what place they are most common and in what month they usually appear.

During the middle of the 18th century the development of Toyota Production System, TPS, started in order to streamline the processes. TPS was based on the principles of assembly line production but unlike previous performers Toyota let the manufacturing be constantly affected by demand. At the end of the 18th century TPS was described by Womack and Jones in the book "The machine that changed the world - the story of lean producion" where TPS got the name lean. The principles behind lean is to maximize customer value and eliminate waste which means making products and services more valuable to the customer. 1Lean was for a long time a philosophy and an approach limited to industries and production based companies.

The concept of green IT is a hot topic in the industry right now. The requirements forenvironmental friendliness are becoming increasingly common. There is a lack of knowledge andunderstanding of what green IT means and how it can be achieved. Our study shows that the useof ICT can never become entirely green, but a lot can be done to become greener. We haveproduced a balanced scorecard which in theory leads to better governance, increased knowledgeand a common picture of what the work of greening IT means for employees and theorganization.

The purpose of this master?s thesis was to find problems that occur in the production line at Atlas Copco Rocktec Division, in order to decrease the costs of defect in quality. When the problems were distinguished, the authors ought to choose the problem with the highest improvement potential. One request from the constituent at Atlas Copco Rocktec Division was to connect the improvement to the document The Way We Produce. The document provides information and values about Atlas Copco and consists of 10 principles to be able to reach their vision.

Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

En designers främsta uppgift är att hitta lösningar på problem som är svårformulerade vilket kräver full förståelse för designsituationen. Interaktionsdesignern fungerar dessutom som länk mellan olika aktörer i en beställarprocess med syfte att tillgodose slutanvändarens behov, som ofta faller mellan stolarna. Avsikten med denna rapport är att studera hur interaktionsdesignern kan vara den kommunikatör som krävs. Detta har gjorts genom att titta på hur objekt används i kommunikationen mellan designern och dess klient. Studien är gjord genom en videoanalys som tolkats utifrån Herbert H.

The primary aim of the current study was to gain increased knowledge about drivers' risk experiences. The study was based on questionnaires answered by 30 private drivers and 30 bus drivers, with 50% men and 50% woman in each group. The study revealed no differences, either between men and women drivers with regard to their experience of risk, or between the groups of private and bus drivers. Gambling is common within the private drivers group. Mistakes are common in all groups.

Introduction: Studies have shown that women are not always satisfied with the effects of contraception and that contraceptive advice is perceived as non-specific. Aim: The purpose of this study was to investigate what contraceptive women have chosen to use in the different phases of their reproductive lives, and what they felt had influenced their choice. Method: A retrospective cross-sectional comparative study with a quantitative approach. A survey with fixed and multiple-choice options was sent to five hundred 45-year old women. Result: The study shows that various birth controls are different in the normal reproductive life.

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

This thesis explores the conditions of painting artists in the former GDR. The conclusion after studying rather many artists excepted paintings is, that they had a very personal style within the figuration, considering the official prescription of Social realism. The main objective for the study is common motives and changes over time. It showed a development against greater freedom in expression. A closer analyse of one painter´s work (Susanne Kandt-Horn) and of the exhibitions in Rostock Art Museum during the 80´s illustrates the circumstances under which the artists lived..

The background for this degree thesis is a need to replace the existing seal used to protect equipment containing secret or sensitive equipment used by Swedish Defence. The target design should satisfy both the need for tamper evidence and reduce Life Cycle Cost. In developing a new design for a seal, additional benefits such as improved logistics support and indication of attack methods such as heat and solvents have been considered.The lack of guiding principles for end users of seals became evident during the interviews. Major concerns for the future are education of users, information about actions if a seal is broken and user liability.The design work was divided into several phases. A feasibility study was performed including investigation of theory of labels, materials and possible technologies.

Dilated cardiomyopathy (DCM) is the second most common heart disease in dogs. Since the disease is seen more frequently in certain breeds, among them Newfoundland dogs, a genetic factor is suspected. This study was partly undertaken to investigate whether there is a significant sex predilection regarding DCM. Moreover, the difference in mean age of death between male dogs and females with DCM was investigated, as well as males and females dying from DCM compared to dying from other reasons (i.e. without DCM).

The aim of this study is to investigate how and in which form students come in contact with practical applications in the upper secondary school course Chemistry B. The study is based upon the assumption that all learning is situated in a social environment. The theoretical framework is the design theory perspective, which entails an assumption that the pedagogical tools affect the knowledge content.The empiric materials in the study are collected through three methods: textbook analysis, classroom observations and questionnaires. Two groups of students and their teachers were observed during a section of the relevant course. The textbook analysis focuses upon the same course section in the textbooks of the two groups and compares these books with the relevant section in a third textbook.