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.

Under 1990-talet utspelade sig en bitter kamp om marknadsandelar mellan de två ledande webbläsare Internet Explorer och Netscape Navigator, det så kallade webbläsar-kriget. Kriget hade till följd att webbläsarna blev nästan helt inkompatibla. Sedan dess pågår en ständig utveckling av gemensamma standarder för webben. Idag är förutsättningarna för kompatibilitet mycket bättre än för tio år sidan, men problemet är inte fullständigt avhjälpt. De moderna webbläsare Internet Explorer 6, Firefox 1.5, Opera 8.5 och Safari kan återge en och samma webbsida visas på olika sätt trots att det finns gemensamma standarder.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

This paper aims to deepen the understanding of how the European Council frames the climate crisis and its implications for political legitimacy and policymaking. The climate crisis is one of the most pressing challenges of our time, influencing not only environmental systems but also societal structures and governance. By analyzing the European Council?s framings during the 2019?2024 strategic agenda, this research investigates how political actors shape narratives to justify actions and policies in response to the climate crisis. Through a discourse analysis of official Council conclusions, using a framework drawing on six typologies of framing, the research examines the Council's evolving narrative in the context of multiple crises, including the COVID-19 pandemic and the war in Ukraine.

The world is currently facing a huge severe challenge in handling the issue of climate change. One of the ways to lower the green house gas emissions, which is seen as one of the main contributor to the climate crisis, is to use renewable technologies such as for example photovoltaic (PV) systems. PV-systems are also suitable for so called micro production, small scale energy production facilities, since it can be placed on practically any rooftop with the right solar conditions. In Sweden the usage of PV-systems has not yet gotten any wider spreading, even though the solar radiation conditions are very similar to countries that produce a lot of solar energy, as for example Germany. The aim of this paper is to describe non-adopter perceptions of PV-systems. The study holds a qualitative approach using deep interviews for data collection.

Since the 1980s, the management philosophy New Public Management has resulted in major changes in the public administration system in several countries, especially in the West. A market oriented approach and an increased focus on performance measurement are ideals that are salient in these changes. The aim of this bachelor thesis is to examine the management philosophy?s influence on international relations through a critical analysis of some of its ideals in the management of international development cooperation, where effectiveness, quality, and results have been new dominant concepts. Through a qualitative content analysis of a Swedish Communication from 2014 ? the Aid Policy Framework ? and a debate in the Swedish parliament where this Communication was discussed, different themes that reflect the strategy of so called results based management in Sweden are identified.

This master thesis investigates attitudes toward electronic publishing of fiction among the key participants authors and publishers in Sweden with the overall purpose of analysing the nature of these attitudes and what sort of tensions that exist between the two groups. The major areas of concern were formulated as: what sort of attitudes do authors and publishers display toward electronic publishing of fiction?, how do these attitudes affect the way the two groups relate to electronic publishing and to each other? and how do they perceive the future of this practice?. Everett Rogers diffusion of innovations theory was applied to characterise electronic publishing as an innovation cluster, and to investigate innovation attributes in form of relative advantages and disadvantages, Compatibility, complexity, trialability and observability. Data was gathered using quantitative questionnaires, but respondents were also given the opportunity to elaborate freely on some of the questions.

The purpose of our research was to examine whether the acceptance and diffusion of RFID technology among the employees at public libraries in Sweden, follow the classic diffusion of innovation model. RFID or Radio Frequency Identification, is a technology that uses radio frequency and microchip technology to track items, in our case, library books and other library materials. Diffusion is the process by which, in our case, the RFID technology is adopted by the library staff. The purpose of this study was to examine what factors influenced the acceptance and adoption of RFID among the library staff. We used Everett Rogers' Diffusion of innovation theory as our framework.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its Compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Purpose: The purpose of the study is to in a comparative and causal way explore whether there is a relationship between risk and return and also how it is perceived on the Nordic financial markets.Theory: The theoretical frame of reference applied in the thesis is considered relevant inthe perspective of the study?s purpose and research questions. We have among other theories used The Capital Asset Pricing Model, The Efficient Market Hypothesis and various Behavioural finance theories.Method: The study has its starting point in a quantitative approach with a quantitative data analysis supported by secondary data extracted from Thomson Reuters.Empirics: The empirics contains regression analyses made from calculated secondary data of 240 randomly chosen companies from Nasdaq OMX Stockholm, NasdaqOMX Copenhagen, Nasdaq OMX Helsinki and Oslo Bors.Conclusion: The study conclusions show that there are both a negative and positive relationship between volatility and actual return on the investigated markets. Considering this prior statement we can conclude that the Capital Asset Pricing Model can?t correctly describe the actual relationship between the parameters investigated on the current sample.

In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its Compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Det jag ska undersöka är hur väl program skrivna i Haxe med det externa biblioteket NME uppnår plattformsoberoende. Mer specifikt hur väl ett spel skrivet i Haxe med NME är plattformsoberoende givet att programkoden är den samma och inte modifierad för varje plattform. På hemsidan för NME ställs frågan ?Does This Actually Work?? och svaret som ges är ?As surprising as it sounds, NME really works. You do not need to spend your time messing with cross-platform Compatibility, but you also do not have to sacrifice runtime performance or access to platform features.?.För att Haxe och NME ska anses vara plattformsoberoende ska samma källkod resultera i att spel som fungerar på ett tillfredsställande sätt på alla de testade plattformarna, givet att jag i programkoden tar hänsyn till den hårdvara som finns tillgänglig på plattformarna.

While the technological infrastructure that enables collaboration between municipalities, counties and private health care providers improves, so does the need for health-care providers to gain access to the right patient journal at the right time. For doctors, nurses and other health-care organization employees this goal is achieved by NPÖ, National Patient Summary. NPÖ effectively enables health-care records to be shared across organizational boundaries. This thesis is based on a demand by a mobile application that can give district nurses access to health-care records wherever they are.This thesis describes the development of a prototype of a mobile application aimed for NPÖ. This includes investigating a suitable mobile platform, investigating available card readers for reading electronic identification from SITHS cards and the ability to connect to external services such as NPÖ.

Wireless communication is becoming more common, a relatively new technology within the area is Bluetooth Low Energy. It?s been developed to be energy efficient and in regard to Compatibility. Alongside the growth of wireless technology, scientists and companies are looking for new areas of use. One of these is localization, which means to determine the position of a moving device with the use of stationary devices, an example of this would be GPS.This report means to evaluate indoor localization using Bluetooth Low Energy and was made for Combitech AB in Jönköping.