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.

Ever since the nation-state has existed identity has been a big deal, it is told that identity is a tool needed to be able to receive consensus from the people concerned on a certain matter. As the European Union is continuously shaped and reshaped due to changing geographical borders, as a consequence of new member-states the aim to integrate the Union equally across its surface has not been an easy task to solve. A lack of trust from the inhabitants in the European Union is a fact, and therefore the main duty of the Union has become to rebuild the trust from beginning to end, creating a Union which easily can be identified with. Since the process of national identity relies upon an excluding-including process and the use of the Other, the identification process on an European level has indeed had fierce effects on the inhabitants within and outside the Union.One of many things that this essay aims at showing is how mythmaking has become a way used by the elite in the Union to integrate a European identity, the myths refer back to a Golden Age when Europe was prosperous and in bloom. Among other tools used to integrate and create a European identity we find such as; unity in diversity, a cultural inheritance based on common denominators such as Christianity and Latin traditions, symbols and a European citizenship.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a Defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a Defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a Defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

In 1972 a national higher education for librarians was started. Up until then different categories of librarians got their education separately. The aim of this Master's thesis is to explore the attitude towards this new education for librarians. The study will concentrate on the attitude of the representatives from the research libraries. Researchlibraries had, until 1972, recruted their librarians amongst Ph.D-level scholars.

A crisis is something that can happen to all of us in an unexpected situation, and the school should be prepared in a way that is the best way to handle a situation with a wide foundation through a crisis plan. On a well-Defined way, you should have a developed and relevant emergency plan. Defining the word crisis can be difficult, it is an individual interpretation, and to get found out what the word stands for and it have to be discussed. The two selected schools that I have chosen to interview have discussed the understanding of the word crisis in able to get what the word means for them. The two selected schools have come to the conclusion that a crisis is something that creates disturbances for people or a person concerned to the everyday way of living.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a Defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

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.

The explosion of information technology has given users direct access to an ocean of information. Increased availability puts increasing demands on the ability of students and researchers to search for, filter, and structure information. In response, the role of the research library has shifted from being primarily an information resource to being an educational resource with a focus on teaching users what is known as information literacy. This thesis is a study of user-education at the Karolinska Institute Library KIB, the largest medical library in the Nordic countries. KIB has invested significant resources in developing user-education, and has a full-time user-education developer and a formal pedagogical platform for user-education.

The democratic conditions in national states have change radically at the same time as the society has changed. Because of social and economic globalization processes, the states and government has lost power for the benefit of transnational and global institutions. That affects the democracy since the nation state earlier Defined the domain of citizenship. At the same time, citizens? confidence towards political parties and politicians has gone down.

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be Defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a Defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.

Introduction: The health for individuals with intellectual disabilities is asubject that is prioritized by the Swedish Institute for Public Health. Socialsupport has been proven to be important for health and quality of life. Despitethis fact there is no research available regarding the influence social support hason health and quality of life for people with intellectual disabilities in Sweden.Aim: To describe social support and the consequence of social support forhealth and quality of life for individuals with intellectual disabilities. Method:A litterature review of research in a Defined area with a descriptive design.Systematic searches for articles were done in several databases and ultimately16 articles were chosen. Themes and categories were created with respect to theaim of this study during the analysis of the articles.