I denna framställning redogörs för den nya amerikanska skattelagstiftningen Foreign Account Tax Compliance Act (FATCA). Lagen syftar till att motverka skatteflykt och underlätta för den amerikanska skattemyndigheten IRS att beskatta utländska finansiella tillgångar. FATCA förmår utländska finansiella institut världen över att regelbundet rapportera information till IRS om deras amerikanska kontohavare och ägare. Den globala implementeringen av FATCA har kritiserats av finansinstitut och regeringar runt om i världen eftersom FATCA är en lag med extraterritoriell verkan. Uppsatsens syfte är därför att utreda hur FATCA påverkar svenska finansiella institut.

An uncountable number of companies are present in foreign markets as a result of what we commonly choose to call globalization. This is especially true for Swedish companies traditionally operating on small markets. A company that is about to establish on a new market is faced not only with possibilities but also with challenges and risks. Researchers have found that companies that establish on foreign markets will have to deal with competitors on the national as well as on the global market, and therefore need consider how they globalize their brands. In addition to this, a brand can only reach international success if its message is coherent within and across every single market.

Little research has been done within the field of the use of textbooks and teaching aids in Spanish asa foreign language (SFL) teaching in Sweden. This study attempts to find answers to how teachersand teacher students use, view and choose SFL teaching aids. To accomplish this, qualitativeinterviews were carried out with Spanish teachers and Spanish teacher students in a city in northernSweden. A survey was also sent to all current SFL teachers in the central coastal region of Norrland.The study indicates that SFL textbooks are of great importance to the participating teachers andteacher students. Furthermore, a wish to enhance the level of interest of Spanish and Spanish/LatinAmerican culture, provide a varied teaching experience and improve their students? self-esteem arefactors influencing teachers in their use and choices of teaching aids..

AbstractThe research project Liberation, supported by the European Commission under the Environment and Sustainable Development Programme (Fifth RTD Framework Programme) aimed at developing a decision support system for ecological risk assessment of contaminated sites has proposed a tiered system including the triad method. This method integrates contaminant chemistry and bioavailability analyses with observed ecotoxicological effects in soil and groundwater. In this study the triad method was used to perform a risk characterization of a former surface treatment and metal industry, now used for the student union buildings of the Mälardalen University in Eskilstuna, Sweden. On the site, high concentrations of copper, zinc and nickel have been detected in the soil in a preliminary investigation of contaminant levels with XRF. For performing the risk assessment of the site according to the triad method, contaminant bioavailability, soil metal concentrations and soil toxicity were determined and an ecological assessment was carried out on four selected soil samples (one reference soil and three samples with low (B), medium (C) and high (D) contaminant levels). Contaminant bioavailability was measured through leaching (ISO TC 190/S7) and biouptake tests (DGT).

This thesis investigates the socio- and environmental economic effects of a deep repository for spent nuclear fuel in Forsmark in the municipality of Östhammar. I seek to show the general picture but focus on the effects on employment, environment and income. Cost-benefit analysis is used to investigate the differences in utility between a scenario with and a scenario without a deep repository in Forsmark. Most of the possible effects can not be valued and many can not even be quantified with the data available today. Therefore this thesis has a bit of a ?preliminary study character? and seeks to show what we know today and what needs to be further investigated when available data allow it. The costs that could be valued are noise from the traffic during the period of building and emissions of carbon dioxide and nitrogen oxides from the transportation of rock masses during the building period.

This report concerns the for Sweden foreign tree species hybrid larch, hybrid aspen and poplar, and focuses on the area Kalmar and Mönsterås municipalities. The report shows that there are not only advantages with these species. The larch, the most common of the alien tree species has the greatest problems due to that its timber is difficult to sell in the area but also the Larch´s poor pulp quality and is more likely to be damaged by wildlife than the spruce is. Hybrid Aspen is much easier to sell and is used like regular aspen for match wood and textile pulp. Its disadvantage is the high cost for plants and to prevent damage from wildlife.

This dissertation is about children in a district in Malmö, Sweden that is called Rosengård. This district is known for its high amount of immigrants and foreigners and all the children interviewed for the study are foreigners.We wanted to bring out their story, how they experience the cultures they are in touch with, the Swedish culture that they live in and their foreign culture that they experience at home with their parents. How do these children socialize into the Swedish culture while living in a district that is hardly exposed to it? We have been working from a different perspective, this due to the fact that we have both grown up in Rosengård and are still currently living here. Therefore our perspective is more from the inside, we can relate to the children?s stories and we can tell about it in a way that seems more natural.These children are not more different than other children, they have the same interests and hobbies as is considered to be ?fashionable? in youth culture today.

This study investigates Swedish and Finnish official perception of Russia following the Cold War. This is aimed at categorizing changes in perception of Russia over time and assessing the impact of perception on defense policy. The study uses a comparative method where the contents of three foreign policy reports of Sweden and Finland respectively are analyzed according to dimensions based in image theory. Results show that Swedish and Finnish perceptions of Russia are overall similar between the reports being compared, except for Finnish perception of Russian relative power being significantly greater. Changes in Swedish and Finnish official perception do not clearly correlate with changes in defense policy.

The purpose of this examination paper has been to examine the situation for Swedish as a Second Language Programs in relationship to their interaction with the parents of the stu-dents. This case study was performed at two schools in the county of Stockholm. A com-parative analysis of both national and local documents for school governance was used to analyse the contents for incidents of parental involvement in schooling. Furthermore, qualitative semi-structured interviews were carried out with five staff-members holding key positions. The findings of the study are that schools tend to practice parental involve-ment only to the level that it is recommended in the national documents.

AbstractThe purpose of this essay is to analyse and interpret artist Hans Hedberg?s monumental, ceramic reliefs in Sweden and France. Hedberg is internationally famous for his ceramic fruits and eggs in different glaces and formats. A mostly unknown side of his artistic production is that he produced about 50 ceramic reliefs during the 1950s and up to the 1970s in public buildings. Hedberg was one of very few foreign artists in France, who, during a long period of time, produced monumental, public reliefs for the French state.

Uppsatsens syfte var att undersöka vilka och mängden av anglicismer som förekommer i kommunikation på svenska mellan svenskar på ett stort svenskt tekniskt företag med ett internationellt verksamhetsfält. Företaget har engelska som koncernspråk i tal och skrift, men på kontoret talar svenskar svenska sinsemellan..

As the environmental requirements on businesses increase from various stakeholders, the incentives for businesses to work more with environmental issues also increase. Historically, the requirements were focusing on companies with direct emissions from operations. Lately, the environmental impacts that occur indirectly as results of corporate activities have become more topical. Companies and organizations that mainly offer services often have a greater indirect than direct environmental impact. This is because they are affecting third parties, which in turn have a direct environmental impact.

The aim of this literature study was to find out how nurses experience their work-situation and work environment and which the risk factors where. We also wanted to examine what kind of influence those risk factors had on nurses work satisfaction. This was done by the following question: What are the risk factors that can lead to burnout in work environment of nurses? The method was by critical examination of ten scientifically articles. The articles were critically studied by the criterions of Polit, Beck & Hungler.

Rabies is a fatal zoonotic disease spread worldwide. The most common sources of infection for all animals and humans are bites from dogs or bats. The aim of this degree project was to diagnose and determine the source of infection for 11 rabies samples from São Paulo State and Minas Gerais State, Brazil. Diagnosis was made through direct immunofluorescence assay, mouse inoculation and RT-PCR. The sources of infection were determined by sequencing 234 nucleotides of the 5? end of the N-gene and align these with homologous sequences retrieved from GenBank.

Corporate spending on information technology is persistently increasing and a majority of companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.