The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

The demand for shopping centers has increased in recent time and more shopping centers have been built. To become competitive shopping centers has evolved to become more than just a place for shopping. In the recent past Galleria Duvan in Karlstad has been run by foreign owners who has not been involved or renovated the shopping center. During the spring of 2011 AlbérFastigheter bought Galleria Duvan and they are now renovating and negotiating new deals with the tenants. Our problem has led us to the following question: How can a centrally located shopping center, such as Galleria Duvan, develop a strategy to strengthen their position on the market.

The digitalization of the media industry has involved great changes for the Swedish daily press. Instead of subscribing on a daily newspaper, more people tend to read newspaper's free edition online.  The recent recession has contributed to strike hard against the newspaper's economy. This is the problem our research is based upon. How will the newspaper develop and which measures have to be done to get a well functioning business model that is suited for future conditions?We have made qualitative interviews with Swedish newspapers: Göteborgs-Posten, Norrköpingstidningen, Sydsvenskan and with the danish newspaper Politiken.

This essey discuss competence development for the employees in a unit of the Swedish police authorities. The purpose with this survey has been to show an understanding for how this unit within the Swedish police authorities works with competence development and what kind of competence investments they carry out and also why competence development is important in their organisation. To answer the purpose of the survey and the questions a qualitative method has been used remaining interviews with five involved respondents working in the investigated unit. The result shows that needs for competence development are made clear during meeting for personal development and during the local educational council inventories. Competence development for the employees is prioritated for the policemen comparing to the civil employees on account of that the policemen have a demanding work and they have to develop their work all the time because of the resisting circumstances.

With the technological development of the last decades, an increasing number of genealogists are carrying out their research online. The purpose of this master?s thesis is to examine how and why genealogists' information behavior has been influenced by the use of online services for genealogy. Using a conceptual model of genealogists' information behavior as theoretical basis for the study, I examine how the use of online services affect genealogists? search process, what information they are looking for and what information resources they use.

The improvement programme Six Sigma has often been surrounded by an air of success since it was introduced in the 1980s. Yet there are cases in which introduction of the Six Sigma improvement programme show far from successful results, even complete implementation failures with no traces of the Six Sigma methodology or any improvements after completion of the introduction. These failures can cause severe damage to organizations through direct monetary loss caused by a negative result of the investment. Indirectly the failure can cause confusion in the organization and loss of employee motivation. The conclusions have been derived based on a qualitative case study at a Swedish telecommunications company.

 The image of the poet Gustaf Fröding is the main theme of this essay. It opens with an analysis of the chamber opera Flickan i ögat. This opera has never been translated but a direct translation would be The Girl in the Eye. It refers to a story that when a man looks into the mirror and sees a picture of a girl in his eye, she will be his future love.  Fröding has written a poem "Flickan i ögat" where the person in the poem only observes himself.

Between 1965 and 1974, the Swedish Parliament decided to build one million dwellings, called Million Program. The million program buildings were erected with new, untried design solutions, in a short range of time, and at low cost. The residential buildings from that time are now greatly in need of renovation. The municipal housing company, Gavlega?rdarna, renovates and improves the energy efficiency at some of it?s apartment buildings in the district Sa?tra, Ga?vle.

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theory. The study also presents the critic that poststructual feminists submit.

This essay investigates the pupils, in Swedish upper secondary school in the greater Stockholm area, who choose to study the Russian language as a foreign language. The essay asks; who are these students, and what is motivation behind their language choice? In order to answer these two questions the essay uses both interviews and paper survey. The theoretical background ofth is essay is based on the works and theories of French sociologist Pierre Bourdieu, and thus the question; who are these students is aimed at the students' social and economical background in lines with Bourdieu's theories. The essay also uses the earlier study of Swedish sociologist Mikael Palme, in which he maps the different schools and programs in the greater Stockholm area, in a socio-economical context based on habitus.

During the later part of the 20th century the amount of children and adolescents in Sweden who reported psychosomatic illness have greatly increased. The main reason is estimated to relate to weak resources in school and school healthcare. Increased resources do not always have to encompass investments for school and school healthcare. Other resources play an important part as well. A child?s domestic situation serves as one of those resources where fundamental knowledge and values are set.

The thesis aims to compare differentpiping materials in heating systems interms of cost as well as to illustratethe impact of energy characteristics ofdifferent materials over its servicelife. The methods used for costcalculations regarding piping are alsoto be examined to highlight thedifferences between template basedcalculations and more carefully executedones. The work is delimited to discusspipes of steel, copper, plastics andcomposites. The aim is that the resultcan be compiled to illustrate the prosand cons of various materials whenevaluating investments.The main object of the survey is part ofa heating system in the office-block KVSommaren located in southern Stockholm.The configured piping system is designedwith the mentioned piping materials andis used to make up the data for flow andcost calculations. The differentmaterials are calculated in both aconventional manner with a supplementarycost for additional fittings and with amore accurate quantification of thecomponents.

Research issue: The transition from Basel II to Basel III becomes consuming for banks, financially. But Basel III should be profitably for financial market economy. Risks in the financial world is very complex. Is Basel III is sufficient to manage risk and future crisesPurpose: The purpose of this paper is to examine the application of Basel II and the transition to Basel III in Sweden with the banking system in focus.Method: The study has a qualitative research methodology for the collection of empirical data. The study is based on interviews with four large banks of Sweden (Swedbank, SEB, Nordea, Handelsbanken) and with Finansinspektionen.

In this study I try to answer the question what to consider when teaching about identity andreligious identity in Religious Studies at Upper Secondary Schools in Sweden. This inquiry isbased on the fact that the latest Program manuals for upper secondary school, GY11, instructsthe teachers to talk about identity and religion, while in the Curriculum for upper secondaryscool, Lpf 94, as well as the latest curriculum, SKOLFS 2011, the idea of identity seemslinked with ethnicity.With this in mind I want to clarify what might be meant with the concept of identity. Byreferring to several different identity theories I propose to illustrate the complexity of theconcept. I study gender, queer and postcolonial theory as well as different aspects of classstructure and commodification of identity, all through the perspective of intersectionality.Intersectionality is not a theory as such but a method of studying various perspectives of anissue. It is an analytical praxis of using several angles of investigation and explanationtogether, all phrased with the background of the question of power.

The aim of this Master's thesis is to examine and analyze what discourses about children that can be found in three Swedish culture publications, and also to identify the different social roles that are attributed to children in these publications. The theoretical and methodological background is discourse theory, as described by Ernesto Laclau and Chantal Mouffe. Additional theory used is social constructionism and Norman Fairclough?s critical discourse theory. Three questions are asked: What discourse/s can be found in these publications? What do these discourses tell us about the view on children within the library domain? What social roles are attributed to the children in the texts and what consequences do these have for the power configuration between children and adults? Furthermore there is a discussion concerning what effects these discourses might have on the direct and indirect reception of children in the library.