En typ av beskattningsregler som finns i de flesta av EU:s medlemsstater är Controlled Foreign Corporation(CFC)-lagstiftning. CFC-lagstiftningen reglerar beskattning av delägare i utländska juridiska personer med lågbeskattade inkomster. Den svenska CFC-lagstiftning är bl.a. till för att motverka och hindra internationell skatteflykt. Det kan t.ex.

The present research examined both automatic and controlled processes in newpapers ability of priming racial stereotypes via the portrayals of people of foreign extraction. The automatic process were examined through articles which; a) involved an illegal act or b) the act was not illegal but morally questionable. Swedish-born subject?s explicit opinions against foreign people were also measured through ?The Modern Racial Prejudice Scale?. In the experiment participants read four different articles which included; Swedish person/noncrime, foreign person/noncrime, Swedish person/crime and foreign person/crime.

The present research examined both automatic and controlled processes in newpapers ability of priming racial stereotypes via the portrayals of people of foreign extraction. The automatic process were examined through articles which; a) involved an illegal act or b) the act was not illegal but morally questionable. Swedish-born subject?s explicit opinions against foreign people were also measured through ?The Modern Racial Prejudice Scale?. In the experiment participants read four different articles which included; Swedish person/noncrime, foreign person/noncrime, Swedish person/crime and foreign person/crime.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

This thesis aims to describe and characterise the foreign policy change the United States has experienced towards Europe. This thesis claims that the United States is presenting a more supportive attitude today towards the development of the European Union. This more positive attitude has developed during successive U.S. administrations and has become visible since the end of the Cold War.Washington is today less ambiguous and less ambivalent towards the integration of Europe. The United States appreciate that a common foreign- and security policy in Europe is in accordance with American interests.

Title: Det nya Ryssland - En inblick over Rysslands utrikespolitik under 2000-taletAuthor: Tim Balder and Jens KindhLinnaeus UniversityDepartment of Political ScienceAutumn term 2011The purpose of this thesis is to gain a better understanding of how the Russian foreign policy is, how it is conducted and how it may develop in the future. To do that, we are going to try to answer the following questions:What characterizes Russia's official foreign policy?What theories are there for the Russian foreign policy?How can the various theories explain the Russian foreign policy actions at the international level?Our theory is to try explaining how the Russian foreign policy is continuing its development during the 21st century through three theories known as the Western liberalism, Pragmatic nationalism and Fundamental nationalism. Furthermore, to explain Russia's foreign policy and their behaviour, we are going to use the two foreign policy doctrines from 2000 and 2008. In addition, books and articles will also be used to explain how Russia's foreign policy is conducted and developed..

This Master Thesis investigates changes in Thailand's foreign policy towards its neighbouring country Burma. It argues that Thai foreign policy towards Burma has experienced major changes during four periods between 1945 and the present. The thesis investigates these foreign policy changes during the four periods. What changes occurred? What were the reasons for the changes? What reasons dominated during what periods? The four periods of Thai foreign policy changes towards Burma and the common history of the two countries since their respective foundations does not suggest a stable peaceful relationship or a bitter hostile relationship leading to war.

Title: Det nya Ryssland - En inblick over Rysslands utrikespolitik under 2000-taletAuthor: Tim Balder and Jens KindhLinnaeus UniversityDepartment of Political ScienceAutumn term 2011The purpose of this thesis is to gain a better understanding of how the Russian foreign policy is, how it is conducted and how it may develop in the future. To do that, we are going to try to answer the following questions:What characterizes Russia's official foreign policy?What theories are there for the Russian foreign policy?How can the various theories explain the Russian foreign policy actions at the international level?Our theory is to try explaining how the Russian foreign policy is continuing its development during the 21st century through three theories known as the Western liberalism, Pragmatic nationalism and Fundamental nationalism. Furthermore, to explain Russia's foreign policy and their behaviour, we are going to use the two foreign policy doctrines from 2000 and 2008. In addition, books and articles will also be used to explain how Russia's foreign policy is conducted and developed..

The purpose of my study is to examine how four teachers reflect on free play and controlled play in preschool. What are their reflects concerning free play, controlled play and children?s development and education. The main focus of this research is the experiences of the teachers and I compare their perspectives against each other regarding free and controlled play.To be able to realize this study, I propose the following questions:What kind of vision does the teacher have concerning free play and controlled play?According to the teacher, how does playing affect the children?Which development areas are affected by participating in the play?This is a qualitative study, based on interviews with four teachers from two different preschools.

This thesis work resulted in a template for how the thermal spray process can be controlled through robot programs. The robots today and their programs need to be replaced, therefore a new structure which can be matched with the new robot systems is needed. The work is limited to only concern structured programming on the new robots on Thermal Spray Centre (TC) with the programming language Rapid. The basic data for the program was retrieved from interviews with concerned personnel at TC, from studies on process parameters for thermal spray and from existing specifications at Volvo Aero Corporation (VAC). The thesis work briefly describes the process thermal spray and the four methods used at VAC.

In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within sustainability, how it is perceived and what this means to the employees.

The purpose of this essay is to examine the importance of personal election for candidates of foreign background. I made this, first, by map and comparing the candidates of foreign background in the recent Swedish and Finnish parliamentary election. Second, I analyze what conceptions candidates of foreign background, who was nominated in the 2006 municipal election in Örebro, have about the personal election. The result from the first study shows that personal election had a negative impact on candidates of foreign background in both the Swedish and Finnish parliamentary elections. The result from the second study shows that candidates of foreign background have both positive and negative conceptions about the personal election.

Abstract The purpose of this study is to examine if the Swedish policy of foreign affairs has been changed due to the Swedish enter as members in the European Union. The research method used for this essay has been a comparative case study between the Swedish and Norwegian declared policy of foreign affairs and it strives to answer the research question, which is if the Swedish declared policy of foreign affairs has been changed in character due to the Europeanization. The theoretical framework of this study consists of Europeanization as a comprehensive theoretical perspective. I order to answer the research question a classification schedule has been elaborated to examine the objectives of the Swedish and Norwegian declared policy of foreign affairs. The analytical method of this part has been a quantitative and qualitative approach.

In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within sustainability, how it is perceived and what this means to the employees.

We have inquired into how the amount of foreign news has changed over the last 30 years in two major Swedish newspapers, which subjects and regions has dominated the content of the foreign news and what subjects dominate the reporting from certain regions. This was done with a quantitative analysis of subjects and regions written about in 1100 news texts during a week in each year of 1978, 1988, 1998 and 2008. To further broaden our study, we also charted with the analysis how the newspapers domesticate foreign news and how they use international news agencies. As a basis for our discussion we use Van Ginnekens theories of world news centres, Westerståhl & Johanssons and Galtung & Ruges theories of foreign news selection as well as the theories of Hjarvard and Biltereyst about the domestication of foreign news due to commercial pressures and objectives on the newspapers. Our result of the amount of foreign news in the two newspapers is also compared to several similar empirical studies by different researchers.