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.

AbstractThis study deals with motivation as an overall concept, from a student perspective. It encompasses factors that could directly affect students and their positive or negative motivation, concepts such as relationships, communication, expectations and interactions and their importance to my informants.The study also discusses certain theories to show the different ways of defining motivation, specifically in relation to my informants and their and my conclusions. My ambition is to establish the importance of the concepts mentioned above, as well as perspective changes to the enhancement of the performance standards of a good teacher.The purpose of this work is to describe, understand and clarify the external and internal factors that affect motivation. In order to achieve this purpose, I chose to use a method of qualitative interviews with three students, with different backgrounds, schools and conditions but with a lack of motivation as a unifying characteristic. The research questions were as follows:What factors influence students' motivation?   What impact do achievement targets have in relation to the pupils? own motivation to learn?How important are teachers' expectations for the individual student's motivation?Within this study sub-concepts such as importance of expectations, relationships, and significant others are, according to my analysis, of great importance.

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.

AbstractMaster thesis of one year in Business Administration, Swedish Business School at Örebro university,Marketing, HT 2011.Authors: Grunér, Linus and Malm, Ludwig Tutor:Pia Lindell Title:Brand building and creating relationships ? A study of a small business in the B2B market Keywords:Brand building, business relationships, SME, B2B. Problem:How does a small business in the B2B market work with brand building and creating relationships? What critical factors can be identified regarding the process of relationship-building and brand building within the context of a small business in the B2B market? Research objective:The purpose of this study is to use existing research to create understanding for how a company in the B2B market is working with relationship-building and brand building. The study also aims to identify any critical factors concerning the process of relationship-building and brand building.

The ISO standard ISO/IEC 17799/SS-627799-2 is a guidance for organizations to realize their information security goals. In spite of this standard, studies show flaws regarding information security in organizations. In particular flaws regarding overall view, knowledge and clear roles and responsibilities have been observed. The ISIT (Information Security Integrated Three level) model and its guidelines, developed in this thesis, help organizations to identify the required processes and procedures as well as the logical process flow. The thesis is based on theoretical studies and a case study within a multinational company.

This study has dealt with a phenomena that is regarded as new in the Swedish context of social work called honour related violence because of sexual orientation. The purpose was to critically examine a project that offers a variation of assistance for individuals between 13 and 25 years of age who suffers from the above. The project mentioned is run by an organisation called RFSL Rådgivningen Skåne. The aim was to examine the practice and to gain knowledge concerning the target group and relate it to that described by the project. Another aim for the study was to look into how the employees and the author of a report that is commonly used as background material in the practice used the complicated terms involved in the field and how that may effect the individuals that are the target for the resources.

The aim of this study is to examine how and in what way users of the public participate and affect the archival information that is to be preserved for the future through the examination of three archival projects involving public participation. The study seeks to examine if participation of the public could lead to increased democracy and diversity of information in the archives. The study will be performed through the examination of three participatory archives all tied to traditional archival institutions.The study is based on the theoretical framework of Benn and Gaus and their notions of public and private which they discuss using the key words access, agency and interest. The study also takes into consideration Laura Millar?s theories of social memory as a means for the public good.

Miljöbron is a non-profit organization; their main purpose is to merge companies and students into different environmental projects. The projects can be an assignment, practical vocational training or degree thesis. Miljöbron is expanding and the demand from students and companies is rapidly growing. Because of the expansion, a large amount of information needs to be stored and managed in a structured database. Also the need of a interface that is structured and easy to use when managing information and Miljöbron?s statistics, for Miljöbron?s staff.

The ISO standard ISO/IEC 17799/SS-627799-2 is a guidance for organizations to realize their information security goals. In spite of this standard, studies show flaws regarding information security in organizations. In particular flaws regarding overall view, knowledge and clear roles and responsibilities have been observed. The ISIT (Information Security Integrated Three level) model and its guidelines, developed in this thesis, help organizations to identify the required processes and procedures as well as the logical process flow. The thesis is based on theoretical studies and a case study within a multinational company.

Time studies in dairy production are an essential tool when deciding about level of mechanisation and automatisation both in investment situation and improving efficiency in existing operations. In previous investigations such studies have been carried out during normal barn conditions during winter. Since there is a compulsory to have dairy cows grazing 3 to 5 months during summer time in Sweden time studies during this season is important to have a full picture of needed working time. During grazing season time studies was carried out at 14 dairy farms representing herd sizes from 66 to 450 dairy cows of which 6 farms with AMS. 8 farms were the same as studied during winter season.

Something that all people have come across and more or less experienced is climate change. Climate change in itself is a very complex problem since there are no borders between countries that can stop the problem. The link between science and the public is largely in the hands of the media, since the media play an important role in defining environmental issues and to inform the public about research findings. In recent years, reports from the media showed a slightly skeptical and uncertain picture of this problem. This is despite the largely prevailing consensus among climate scientists that there is an anthropogenic climate change.

In urban planning and design today interventions tend to take place in already existing areas and inevitably effect also surrounding areas. The many parties involved in any change leads to a demand for a shared language around these areas. This thesis aim to, through understanding and communicating a site, Stora Södergatan in Lund Sweden, inspire to a novel way of looking at an urban site preceding design- or planning interventions. Based on a theoretical framework where site is considered as a relational construct, material as well as immaterial, a framework for site thinking is constructed. Further, with theory of representation, the communication of the site is emphasized and accounted for as part of the framework.

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

Syftet med detta arbete var att studera och analysera hur lärare inom skolan arbetar för att skapa ett livslångt intresse för fysisk aktivitet och hälsa hos eleverna. Syftet var dessutom att undersöka om lärarna har några förslag på hur man kan utveckla de olika momenten inom idrott och hälsa för att främja en livslång, aktiv livsstil hos eleverna. För att uppfylla syftet med arbetet utgick jag från följande frågeställningar: Vad innebär ett livslångt lärande för respondenterna? Hur arbetar lärare i idrott och hälsa för att utveckla de olika momenten i syfte att främja elevernas livslånga lärande om fysisk aktivitet och hälsa? Har de några specifika undervisningsstrategier för att uppnå detta?Vald metod för arbetet var av kvalitativ karaktär bestående av intervjuer. Fyra verksamma lärare i högstadiet och gymnasiet som undervisar i idrott och hälsa utgjorde arbetes respondenter.

This essay examines the 1962 Swedish parliamentary debate preluding the proposition to introduce a uniform compulsory education for all Swedish children. The proposition aimed at ending the previously heterogeneous educational system and replace it with a more equal and democratic system.A widespread debate ensued, regarding the status of Christian religious education (kristendomskunskap) and its new emphasis on scientific objectivity. This essay will examine the relative position of Christianity within the new uniform school system, as it was articulated by the members of the Swedish parliament. This analysis will be achieved through the use of a discourse analytical study of the parliamentary records, the recorded motions and bills. From these records a substantial disparity in the parliamential members articulation of the concept of Christianity can be ascertained, even within the discourse of an educational regime.