The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

In today?s Europe, migration has become a security issue rather than a humanitarian issue. Previous research highlights how migrants have become prisoners of bureaucracy in Europe by their mobility being hindered. The present study critically analyses the migration governance in Europe by highlighting labour market integration in Sweden. The study highlights migrants with a specific focus on foreign-born women. The research questions chosen to examine this phenomenon is: How does migration governance in Europe affect member states' policies for labour market integration, with a particular focus on Sweden? How do foreign-born women in Sweden experience labour market integration processes within the framework of the governance mechanisms that exist in Europe? Foucault?s theory of power and the theoretical concept of choking composes a theoretical framework which is used to analyse focus group data and text analysis data.

The study examines conceptions of identity among girls with Foreign background. The aim was to study how identity is understood by the girls based on ethnicity, images of the origin, the value of gender and the meaning of the family. The theoretical approach was post-colonial theory based on Stuart Hall in combination with gender theory by Yvonne Hirdman. The study was conducted using qualitative individual interviews of open character with six girls. They were aged 17-18 years old and were born in Sweden or had lived here since the age of six.

Abstract In general, language is the key to the community, to self-sufficiency and independence. Being able to speak the Swedish language is a part of the community integration. Integration also has a practical aspect that includes everyday life and affects one's opportunities in the labor market. Therefore, we have selected in this paper to focus on the language and integration but inevitably we will also discuss the education you need on the labor market. The purpose of this study is to describe how the staffs at the Language Café Nobel works for an increased integration in Malmo, and examine the significance of Language Café Nobel have for their participants.

The aim of this paper is to describe and explain which policy instruments for human rights (HR) the United States and the European Union use towards Burma and to examine the priority given to HR in their respective foreign policy. From the results of an empirical analysis this paper seeks to analyze the US and the EU as powers in the international system and aims to explain their behavior from this theoretical perspective. From the theoretical approaches used I conclude that these actors act in different ways regarding the Burmese issue. This is partially due to the structure of the international system. Both actors primarily use different forms of diplomatic tools and sanctions to try to force change for HR in Burma.

The problem of separating a non-rectangular foreground image from a background image is a classical problem in image processing and analysis, known as matting or keying. A common example is a film frame where an actor is extracted from the background to later be placed on a different background. Compositing of these objects against a new background is one of the most common operations in the creation of visual effects. When the original background is of non-constant color the matting becomes an under determined problem, for which a unique solution cannot be found. This thesis describes a framework for computing mattes from images with backgrounds of non-constant color, using Bayesian statistics.

Since the 1950s new laws on higher education have led to a ?mass education phenomenon? in Sweden. This has led to a surplus of people with a university degree measured against available positions on the labor market. As a result of that development it must be assumed that in this over qualified society it is not anymore the degree but additional factors which are decisive for getting a job. In this respect the importance of the class background for getting a jobb that is equal to once level of education shall beexamined.The research was carried out by means of a Quantitative Analysis based on data from anational database called Undersökningar av Levnadsförhållanden (Survey of LivingConditions).

Myanmar?s entry in Association of South Eastern Asian Nations (ASEAN) in 1997 brought about several economic and social changes. One important change is tariff reduction through the Common Effective Preferential Tariff (CEPT-scheme), which increased Myanmar?s export to countries outside the ASEAN. The increase in exports facilitated trade creation and investment creation for Myanmar.

In contemporary Sweden political participation among foreign-born Swedes is viewed as low and it is well known that foreign-born individuals do not use their voting rights to the same extent as the general population. At the same time there are numerous ethnic associations around the country who work with various activities involving political, democratic and integration issues. This study aims to study how four members of a Somali association regard, relate to and work with politics, democracy and integration. The study is based on these four people, but also on their relationship with authorities and other agencies in the community. The conclusion of this study shows in brief that the desire to participate politically is great, but that democracy and politics is accessible to all, depending on the level of language skills and what political knowledge the individual has.

On three occasions, in 1973, 1993 and 2005, Swedish parliament and government has resolved to integrate the, previously independent, foreign offices beloning to the Swedish International Development Cooperation Agency (Sida) with the Swedish embassies. The implemenation of the integrationreform has however been a lengthy process. This thesis adresses two main issues: how has the integrationreform been able to remain a viable recipe for organizational change over time and why has the integrationprocess taken so long? Lastly I assess the possibility for effective implementation following the decision 2005.Based on New Institutionalism I conducted an historical analysis of the integrationprocess to explore the conditions for reform. My results indicate that the integrationreform primarly suited the interests of the Ministry for Foreign Affairs, making the Foreign Serivce more effective and clarifying the Ministry's responsibilty for Swedish development cooperation policy.

 In today?s society teachers will face students of foreign origin. It is up to the teachers to help these students gain the knowledge they need to flourish in society. Despite the fact that mathematics is a universal topic with high status in many countries, studies have shown that mathematics is a subject where a large proportion of foreign students fails. The purpose of this study was to see wherein the problem lies and describe teachers' perceptions of the barriers and the opportunities in mathematics for students with Swedish as a second language.

Following an increase in hostile foreign activity. The discussion regarding Sweden?s defense force´s ability to perform its task has come to a new heading. With the end of the cold war as a major revolution in matters of international security, a major overhaul has taken place to transform the static total defense plan of the nation to a less rigid operational system.Following an analysis of the budgets total amount from the governments of 2002 until 2015 it is clear that while the amount of resources has never directly been lowered, it has shrunk in relation to the countries total GDP. The possible futures for the defense of Sweden bring three possibilities forward in correlation three unique perspectives on military and political policy.Out of the three possibilities the focus on military strength as a political resource seems to be garnering the most support with the latest incursions made my foreign submersibles and the ever growing presence of 5th generation of warfare.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

Syftet med denna studie var att genom kvalitativa forskningsintervjuer ta reda på hur flickor med utländsk bakgrund kan uppleva ett specifikt fotbollsprojekt som syftar till att öka deltagandet bland flickor med invandrarbakgrund. Syftet var även att undersöka vilken betydelse projektet kan ha för dem. Sex flickor med utländsk bakgrund som deltar i det specifika fotbollsprojektet ingick i studien. Av resultatet framkom att flickorna upplever att projektet har haft en stor betydelse för deras självuppfattning. Projektet har gett dem nya möjligheter att lära sig spela fotboll, träffa nya kompisar samt att vara mer fysiskt aktiva.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.