The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The aim of this Master's thesis is to examine difficulties concerning information acquisition, use, and management experienced by graduate students in physics during their first years of research work. Semi-structured, qualitative interviews were carried out with nine doctoral students. The theoretical background for analysis of the material is based on the work of Patrick Wilson, with particular focus on the concept of cognitive authority, and on that of Lars Seldén, who has proposed the idea of an information seeking career running parallel to the academic career of the researcher. Results from the interviews indicate that most of the students, in the early stages of their information seeking careers, rely to a great extent on supervisors and more experienced colleagues when identifying material needed for the research project. In a situation where information of potential relevance is abundant and where experience and focus are not yet fully developed, senior researchers function as cognitive authorities and as guides to other cognitive authorities.

I take interest in whether and how students in primary schools nowadays in Sweden participate in book clubs. My focus is on why teachers and school librarians choose to run book clubs and try to understand the structures that make book clubs possible. The method form my work is the qualitative research interview. I interviewed a group of eight people, five school librarians and three teachers from a medium-sized city in southern Sweden. My theoretical framework is a model contructed by researcher Patricia Montiel-Overall called Teacher- and Librarian Collaboration.

Syfte: Vi kommer i denna promemoria försöka skapa en förståelse för hur det är att driva ett nystartat företag samt vad som påverkar företagaren/företaget under de första åren.Vad tycker företagare att de kan stöta på för utmaningar under de första åren?Hur utvecklas ett företag och vad kan hända i det under de första åren?Metod: Det är den kvalitativa metoden och det hermeneutiska synsättet som har använts i denna uppsats. Vidare har vi arbetat med primärdata insamlad från intervjuer på ett induktivt arbetssätt. Teorin har insamlats från litteratursökning på högskolan i Gävles bibliotek samt genom internetsökningar. Analysen har skett genom en jämförelse mellan empiri och teori.

There are changes in Sweden's foreign policy, and Sweden is no longer a non-aligned and neutral nation. Sweden has expressed a willingness to actively participate in creating peace and stability in the world by giving and receiving military assistance in case of war, crisis or disaster. This is described as complete turnaround in Swedish policy compared to the neutrality and non-alignment during the Cold war.However new research shows that defence cooperation is not new in the Nordic region. Sweden cooperated secretly with Denmark and Norway, two NATO countries, about co-operative defence of Scandinavia during the Cold War.Is our historical picture wrong and what we perceive as new and revolutionized not particularly new? Is today's open Nordic defence cooperation a continuation of what was done in secret during the Cold War? The essay investigates and compares two different Swedish defence cooperation?s where one was previously secret and the other is open.

The development in photogrammetry has created possibilities for new methods in aerial images acquisition. Remotely-controlled imaging from an unmanned helium zeppelin is a new and relatively unexplored acquisition. The purpose with this degree project is to evaluate the accuracy of this kind of low-height photographing system, a task given from the consultant company WSP, in Sweden. Landbadet in Uddevalla municipality was chosen as a test field for the zeppelin. Seventeen images distributed over three strips were acquired from the flying height of 80 m.

The Swedish foreign minister Anna Lindh was murdered on September 10 2003. The police pursuit for the man that murdered her was initiated immediately. Two weeks later, the police arrested the 24-year-old man that six month later would be sentenced to imprisonment for life for the murder of Anna Lindh. The main purpose of this essay is to examine how the man that murdered Anna Lindh was described in Aftonbladet and Expressen from the time of his arrest to the sentence of guilty. One part of the purpose of this essay is also to inquire how the Swedish evening press paid regard to the ethical publicity rules in their descriptions.

The Swedish School Board reported in 2007 that students with a foreign background to a larger extent than Swedish students leave school without grades in one or more subjects in the ninth grade. The report also reveals that during the year 2007/2008 17 percent of elementary school pupils had the right to home language instruction. Students with an other mother tongue than Swedish are considered a separate group that doesn?t perform as well in school.My study investigates how eleven Arabic-speaking ninth-graders at age 15-16 perceive the importance of their mother tongue for learning and identity development. To this purpose I have conducted semi-structured interviews ? one comprising six students in group and five individual ? in a school in one of the suburbs of Stockholms.

Syftet med vår uppsats är att undersöka diskursen om utrikespolitik ur ett svenskt perspektiv. I uppsatsen undersöker vi hur svenska politiker diskuterar dagens och framtidens svenska utrikespolitik. Studien bygger på intervjuer med sju av ledamöterna i riksdagens utrikesutskott. I analysen av dessa ledamöters utsagor utgår vi från ett diskursanalytiskt perspektiv och använder diskursteorin som verktyg. Svensk utrikespolitik har i historien ofta förknippats med neutralitetstänkande och främjandet av värderingar såsom mänskliga rättigheter och nedrustning.

Bilingualism and multilingualism have always existed in Sweden. Preschool teachers must provide a stimulating pedagogical environment adapted to bilingual children.The purpose of this examination is to study the perspective of the preschool teachers and their knowledge regarding bilingual and multilingual children. Their knowledge will be examined related to their language experiences. I hope to find similarities and dissimilarities in the preschool teachers? opinions concerning teaching and learning what they actually do when they are teaching.My study is based on qualitative method, based on interviews and repeated observations.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.

Utmattningssyndrom är ett snabbt växande problem i vårt land, studierinom området har visat att detta tillstånd ofta är stressrelaterat. Stress är enreaktion på obalans mellan de belastningar som människan utsätts för ochde resurser som han/hon har för att hantera dessa belastningar. Att drabbasav utmattningssyndrom kan bl.a. innebära en minskad förmåga tillrörlighet, vilket också innebär svårigheter att klara det dagliga livetsaktiviteter. En av arbetsterapeutens uppgifter är att hjälpa patienter hitta enhälsosam balans mellan arbete, vila och fritid.

This thesis investigates how recipient countries' domestic type of democracy affects its inclusive ownership in international development cooperation. This is done by examining Swedish development cooperation with Rwanda and Tanzania during the period from 2010 to 2014, a time when ownership - a concept which emphasizes recipient countries' leadership over its own development - was a central part of the international development agenda. The two cases were selected through a most similar case design where the value of potential explanatory variables was similar, except for the recipient countries' types of democracy. Furthermore, the case study uses a comparative analysis to analyze strategies and reports done by SIDA and the Swedish Ministry of Foreign Affairs. Previous research focuses on the exclusion that national ownership can result in, in undemocratic national contexts. The main argument for this should be seen as the fact that ownership can not be representative if the power of the recipient's development agenda is limited to a decision-making elite.

In Sweden and in Scandinavia the amount of tree species are rather few. However many different forms of trees arise due to mutations and gives rare appearances like cut-leaved and hanging forms. In some cases these trees are interesting as cultivars and a few of them have become popular garden trees. The knowledge of the original trees and early propagation is meagre.In this study a selected group of trees were found through search of literature. Eight tree forms were chosen and investigated in situ.

Black nightshade (Solanum nigrum L.) is a major problem in gardenpea cultivations contracted by Findus AB, a Swedish food processing company. The main problem is that the nightshade berries contain solanin and, thus, are not tolerated in the marketed product, which is fresh frozen peas. In addition, berries have the same size and color as the peas and cannot be separated at the factory. Black nightshades have the last ten years become a more common weed in field grown vegetables in the southern parts of Sweden. This MSc thesis presents an experiment conducted in 2005, aiming at developing a tool for predicting the need for control of black nightshade in peas.