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.

The purpose of this essay has been to identify a couple of different factors that matter when a teacher chooses method and raw material for teaching his students. The person interviewed is a man, whose lesson I also observed. The result shows that there are several factors of great importance for his choice. My conclusion of this is that this teacher?s choice depends on the school as institution with all the people that operate there, the composition of the students and the school?s curriculum, but this teacher?s pedagogical basic view also has a great importance for his teaching..

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

This study investigates and analyzes experiences of discrimination and racism among social work students, focusing on how these issues occur between peers rather than through hierarchical dynamics, such as interactions with faculty. The research aims to shed light on the academic challenges faced by students with foreign backgrounds, as defined by Statistics Sweden (SCB), particularly those who experience discriminatory practices and behaviors within the academic environment. The study adopts a qualitative methodology, utilizing semi-structured interviews to explore the lived experiences of these students. Participants were selected based on their enrollment in social work programs and their identification as having a foreign background. Data was analyzed thematically to uncover recurring patterns and insights into the participants' experiences.

The aim of this thesis is to study what conceptions of literature that are present in the teacher magazine Svenskläraren between the years 1985 and 2012. In other words: what is the underlying view on literature's value as a teaching aid and why should we study it in school? I relate my analysis to previous research about the use of fiction in education. A critical methodology has been used to study the material. In my results I distinguish three conceptions of literature that are present in Svenskläraren.

Uppsatsen behandlar det genomgående motivet av maktkamper i August Strindbergs dramatik. Konflikten är en essentiell ingrediens i praktiskt taget all berättande men Strindberg går ofta längre i sina dramer. Huvudpersonen kämpar mot religionen, andra människor eller sig själv och kampen är en strävan efter makt över motståndaren eller vad den andre parten representerar.Uppsatsen analyser ett antal dramer från Strindbergs ungdomsår, den naturalistiska perioden samt den expressionistiska perioden. Strindbergs store rival under den större delen av hans liv var den norske författaren Henrik Ibsen och uppsatsen visar Strindbergs maktkamp mot denne.Strindbergs liv speglas ofta i hans litteratur och uppsatsen ger exempel på maktkamper som är hämtade ur verkligheten men omgjorda för att passa diktens verklighet..

The purpose of this study is to compare the conditions for teaching and learning Sami at primary level in three different types of schools. The study focuses on teachers' views on multilingualism and characteristics of good mother tongue education as well as factors inside and outside school affecting teaching. The classroom environment is also discussed. Six qualitative interviews with practicing teachers in the three school forms were carried out: Sami school, integrated teaching and mother-tongue education. The results showed that the teachers are in favour of multilingualism and feel a responsibility to help more children develop their ability to speak Sami.

By studying the forms of work and methods teachers choose for their teaching on the Business and Administration Programme and by examining the experiences gained by these teachers, I hope to gain a clearer insight into how the demands of national policy/governing documents are met in the actual teaching of the courses within the programme. In my qualitative study,teachers in a team from a Business and Administrative Programme have been my informants. The team combines multiple forms of work and methods in line with the intentions of the national policy/governing documents. Students usually have an unbroken school day with block teaching where they work with case studies and interdisciplinary  work. Morals and ethics are integrated in class.

Our governing documents give teachers guidelines as to how to carry out their task in the classroom. To guide a learner requires knowledge, not only about the policy of our governing documents but also skills to see the connection between the teacher's task and its practical implementation. By studying learners' experiences of teaching contexts, I have been able to evaluate how the teaching methods live up to the intentions of the national governing documents in Sweden.My study is based partly on a survey that I completed and partly on the theory of Dialogicity. Here I saw clear connections between my informants' experiences of verbal exercises in the teaching and the theoretical background I have chosen for my study, Dialogicity. I have presented and analyzed the verbal exercises in four differentiated contexts.

This survey is a text analysis of 4 teaching books during a ten years period in Social studies from a multicultural and intercultural perspective. Taking as a starting point that society and the school in today?s Sweden are multicultural and in need of more intercultural teaching I explore teaching books in social science to se how they relate to Sweden as a multicultural society and their way of relating to intercultural teachings and compare them. The questions asked are: How do the different books describe the multicultural society in Sweden? What kind of intercultural tools are found in the books? And are there any similarities or differences among these books? The theories used as a starting point are reformulated by the author after theories of Von Wright and Lahdenperä to fit in to the context of a text analysis of teaching books and the method used is a content analysis with its purpose of describing how the books are constructed.

The aim of the study was to examine both 1) how aware teachers in a specific area are about ICT tools in teaching ; and 2) how likely teachers are to use ICT tools to reverse the trend of unmotivated students and low achievement scores . I will look for answers through the following questions:How extensive is the knowledge of the teachers on digital and social media in education? How have teachers in the past year used various social media in their teaching? In what grade does ICT-supported teaching lead to higher motivation, participation and achievement? Is there a difference between the sexes, different stages (1-3, 4-6, 7-9) and number of years in the profession in knowledge of and openness to the use of ICT in education?The method used is a questionnaire in which a number of respondents have answered a number of questions about ICT tools in teaching. Validity of the study can be said to be high when the survey has measured what it intended to measure, however, I need to be careful in draw full account of the result as the response rate is low with only 39%. In summary, the results show that there is low awareness among respondents about the methods and the digital and social tools I lift in the survey.Mainly the respondents use some of the methods and the digital and social tools in preparation for the lesson.

During my practical training period I observed that many of the students have a negative attitude against mathematics. I also observed that these students have a difficulty reaching the goals in the subject. In my opinion there are different factors that can be the reason to why these students experiences mathematics as a difficult subject in school. This is the reason why I wanted to find out which factors that lies behind the difficulties and how the pedagogues work to support these students. It is also significant that every single student get their rights to develop a positive attitude against mathematics and that the pedagogue supports the students in their development.The point with this degree project is to find out, with the help of three pedagogues, which factors that could lead to difficulties in mathematics with students.

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.

[Abstract: This study examines the observed difference between Swedish and foreign owners when it comes to nominating committee participation. The background to the study is that foreign owners seem to participate in Swedish nominating committees to a lesser extent than their Swedish counterparts. The focus is on institutional owners and the companies studied are all listed companies who follow the Swedish code of corporate governance. Particular attention is paid to perceived differences in behavior that can be explained using the common corporate governance related theories of Exit, Voice and Loyalty as well as Agency Theory. These explanations are chiefly related to differences in attitudes regarding insider information, different knowledge levels regarding the purpose and workings of nominating committees of the Swedish kind as well as differences due to home market biases.].

This study discusses and examines the alternative teaching materials in religion class amongst seven teachers in Stockholm region. As religion is a complex subject to both learn and to teach it may be beneficial to use alternative texts to show the diversity of the subject. The aim of this study was to examine why teachers use news articles and other articles from daily magazines in their religion class. I also examined how the teachers motivated their choices of teaching materials. The study is qualitative and the empirical work was done by interviewing seven teachers in religion.