The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

Syftet med uppsatsen är att se vad forskningen om språkängslan säger om vad språklärare kan göra för att skapa en låg nivå av ängslan och därmed ett bättre klimat för språkinlärning i ett kommunikativt klassrum. Uppsatsen är forskningskonsumerande och bygger på tidigare forskning om språkängslan i främmandespråksinlärning.Avstamp tas i det kommunikativa klassrummet, som förespråkas i styrdokumenten för dagens svenska skola, och som bygger på kommunikation. Sedan presenteras olika affektiva faktorer som kan påverka främmandespråksinlärningen i denna kontext. Därifrån belyses vad språkängslan (language anxiety) är samt vilka metoder som använts för att mäta det. Dessutom ges olika perspektiv på relationen mellan språkängslan och främmandespråksinlärning samt vilka konsekvenser språkängslan har för elever i främmandespråksklassrummet.Utifrån forskningen presenteras även en, av författaren till uppsatsen skapad, modell för hur man som språklärare kan minska och hantera elevers språkängslan i främmandespråksklassrummet.

The Slovak Language Law was adopted by the Slovak parlament in June 2009 and it becomea target for a lot of protests both outside and inside Slovakia. The Hungarian minority inSlovakia thought they were discriminated and therefore protested against the Language Law.The relations between Slovakia and Hungary are complicated and could have an impact on the discussion regarding the Language Law.The thesis is about the discussion that was raised in the Slovak media, in the thesisrepresented by some of the biggest newspapers in Slovakia, Pravda and SME..

My purpose with this paper related to my questions was to find out how professionals preeschool teachers working on multilingualism. I also wanted to get answers on how pedagogues in the preeschool may promote multilingual children´s language development, the factors that promote multilingual children´s language development and the role parents have in the language development of multilingual children. I chose to do my study in the form of interviews with professional preeschool teachers and interviewees described including the need for more knowledge of pedagogues around multilingualism. My result based on theoretichal background and the study is that pedagogues should let the children´s all languages esemble together. A factor influencing the multilingual children´s language development is ambient attitudes to multilingualism.

The purpose of this study is to examine how educationalists work with bilingual children's language by looking at how and what approaches are used to encourage language development. I have chosen to compare two educational philosophies: Montessori and Outdoor Education, to see how big the differences / similarities are in working methods. The background to this study is that preschools uses various approaches and have different methods to stimulate the children. This means that the conditions for children's language development might look different depending on the preschool they go to. The information used has been gathered through interviews, where I have taken note of educationalists thoughts on their working methods, and through professional literature dealing with this topic.

The purpose of this essay is to examine how out-pedagogy, drama and art can be used as means of promoting language development of bi-and multi-language learners, and to show what benefits these three methods offer to children of year three of an elementary school in Stockholm City. This is a small survey of work-style and the results are based on observations and interviews with five teachers which included three class teachers, one resource teacher and one other language teacher and it was carried out two full days of observations in both classroom and outdoor environment. In this work, I note how out-pedagogy, drama and art can help bi- and multilingual children develop language. My study shows, in accordance with the respondents interviewed, as well as research in general that out-pedagogy, drama and art is language development practices. They argue that out-pedagogy and the aesthetic elements promote language development of bi- and multilingual children in different ways and complements the traditional approach.

The purpose of the study was to examine how teachers currently working with students who have a mother tongue other than Swedish. The investigation has been carried out using three qualitative research interviews. It has been shown that some educators believe that inclusion in the regular classroom instruction has been giving the best results for students' language development. It has provided great opportunities for discussion and group work. Teachers have given tips on how to work with these students so that they develop in the Swedish language.

The purpose of my study was to visualize how teachers works with multilingual children in pre-school, the methods used to stimulate and develop primary and secondary language and how teachers does see second languages development with the help of the primary language. The study consists of qualitative methods in form of interviews which are made with four teachers who work within the pre-school. The findings during the collection of data (interviews) are going to be connected to the relevant literature on the subject I have chosen.The result showed that the concrete materials are used to stimulate and develop primary- as the secondary language and that the teachers have different opinions on secondary languages development with the help of primary language even if the primary language seems to be an important asset of all teachers that I interviewed..

This thesis aims to explain the emergence of the Common Foreign and Security Policy of the European Union, and its institutional shaping, by using elements of Neofunctionalism and Liberal Intergovernmentalism.Using Neofunctionalism, the Common Foreign and Security Policy can be explained both as a side-effect of Europe's economic integration, and as a way to maintain the former and the European Union's position as an economic superpower. The institutional shaping is a result of lack of convergence between important national interests. Therefore it rests on a firm intergovernmental base, with rigorously limited use of supranational decision-making.For Liberal Intergovernmentalism, geopolitics and ideology, and to a certain level log-rolling, have played important roles. The reunification of Germany convinced France to form an alliance between the two countries. France, determined to achieve an economic and monetary union, thus offered Germany a political union, including a Common Foreign and Security Policy on intergovernmental terms.

Purpose/aim: My purpose is to illustrate the significance of the language in communication with immigrants having a different native language, who suffers from dementia. The three main questions have been:How important is the native language in the communication with immigrant who suffers from dementia?What consequences can happen for the immigrant who does not understand Swedish? How can we use the salutogenesis point of view to create satisfactory care for immigrants who has difficulties to make them self understood in the Swedish language? Material/method: I made qualitative interviews with staff working in nursing homes with dementia care. I also searched scientific articles and other findings in this area of science. Main results: The best care for immigrants with dementia is nursing homes where the staff speaks the immigrant?s native language.

In Sweden it is of major concern to the society that every individual get the same possibilities to be able to complete and affect their education. Despite this some students with a foreign background have difficulties when it comes to homework?s. This is contrary to the goals that the government strives for, which is a more just society. The aim of this study is to analyze five elementary schoolteacher?s experiences and attitudes against the homework for students with two languages.

The new technology brings new opportunities for the language. The language, which is used when chatting or messaging, is full of linguistic devices, which facilitates writing and saves time and space. The purpose of my investigation is to find out if the chat- and- messaging- language is affecting the students' way of writing in school.To find out about this I have examined 79 essays written by students in grade 9 during the national test 2006. I have also to found out if the occurrence of these features differed between boys and girls. In addition, I have let the same students who have written the essays answer questions regarding their chatting- and messaging- habits.The conclusions I have attained through my investigation shows that 58 % of the students are using features which are typical in chat and messaging language.

The purpose of this essay was to examine the role of the acquisition of the Swedish language for integration of adult immigrants given by the seven parties currently in the parliament and other players on the field. The questions were meant to bring light upon the arguments used by the different players concerning the role of the Swedish language, to enlighten which discourses that are constructed, and the contradictions that exist between these. We parted from a postmodern position and used social constructionism to back up our method and theory of analysis; discourse theory. The results revealed three different discourses concerning the role of the Swedish language in the integration process; the liberal discourse, the discrimination discourse and the social democratic discourse. The liberal discourse claims that immigrants have a responsibility to learn Swedish to be able to achieve employment and to provide for themselves.

Test for Auditory Comprehension of Language -3 is an American picturebasedtest developed to examine children?s auditory comprehension of language.The aim of the study was to create a translation and to examine if the test wouldcontribute to the information about a child´s language comprehension received bysimilar tests that are used today. In the present study the test items were translatedinto Swedish. The translation was evaluated with 32 children in three different agegroups at a school in central Gothenburg. A linguistic examination of thetranslation and a list of the grammatical structures that are tested were made.

In the social sciences, geopolitical theory is used in order to analyze states actions and commitments when it comes to foreign policy. This thesis develops a new understanding of geopolitical theory. Firstly, the development and application of geopolitical theory, from its foundations in the early twentieth century to contemporary geopolitical studies is discussed. Secondly a revised understanding of the variables integrated in the concept and how it can be operationalized as an analytical tool is presented and tested empirically.The critical assessment of the research field of geopolitical theory tells us that six different geopolitical perspectives have been considered the most influential (room, strategy, power projection, identity, affiliation and governance) when it comes to analyzing state action. This model is applied as an analytical tool and thus tested on a single case.