The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

I denna uppsats har jag undersökt akustiska skillnader och likheter mellan diftongerna på tre skånska orter: Bara, Broby och Tågarp. Skånska bör inte betraktas som en enhetlig dialekt utan snarare som en samling av olika dialekter, dock med en hel del likheter. Dessa skillnader mellan dialekterna skulle kunna innebära att det även varierar hur diftongerna realiseras. Frågan jag ville ha svar på var om diftongerna på dessa orter är så pass olika att de uppvisar mätbara skillnader. Eventuellt är de individuella skillnaderna större än skillnaderna mellan orterna.

Research regarding the maintenance of the Sami language shows that the Swedish society has a big influence on the development of the Sami identity and also the maintenance of the Sami language. The assimilation of the Sami language and the traditional Sami religion was forced mainly by the Swedish education form and the Swedish church. In modern times many different forms of Sami identities have been developed due to the scattering of the Sami people, and also because of the urbanization of the Swedish society. The Sami nature religion is still alive in the Sami group, thanks to the mythological stories told and preserved by their oral  tradition. The purpose of this assignment was to make research of how the Sami identity is being presented in three current Swedish books.

Detta arbete handlar om språkträning i förskola, förskoleklass samt år 1-3. Syftet med min undersökning är att nå en djupare förståelse för hur man inom dessa verksamheter arbetar med språket samt vilka tankar som ligger bakom. Denna kunskap är värdefull och riktar sig främst till oss som läser/läst grundskollärarprogrammet, med inriktning mot år 4-9. Att känna till vad barnet går igenom språkligt sett innan det börjar i år 4 är viktigt. Det är i början av ett barns liv som grunden till språket läggs.

There are changes in Sweden's foreign policy, and Sweden is no longer a non-aligned and neutral nation. Sweden has expressed a willingness to actively participate in creating peace and stability in the world by giving and receiving military assistance in case of war, crisis or disaster. This is described as complete turnaround in Swedish policy compared to the neutrality and non-alignment during the Cold war.However new research shows that defence cooperation is not new in the Nordic region. Sweden cooperated secretly with Denmark and Norway, two NATO countries, about co-operative defence of Scandinavia during the Cold War.Is our historical picture wrong and what we perceive as new and revolutionized not particularly new? Is today's open Nordic defence cooperation a continuation of what was done in secret during the Cold War? The essay investigates and compares two different Swedish defence cooperation?s where one was previously secret and the other is open.

The Swedish foreign minister Anna Lindh was murdered on September 10 2003. The police pursuit for the man that murdered her was initiated immediately. Two weeks later, the police arrested the 24-year-old man that six month later would be sentenced to imprisonment for life for the murder of Anna Lindh. The main purpose of this essay is to examine how the man that murdered Anna Lindh was described in Aftonbladet and Expressen from the time of his arrest to the sentence of guilty. One part of the purpose of this essay is also to inquire how the Swedish evening press paid regard to the ethical publicity rules in their descriptions.

The Swedish School Board reported in 2007 that students with a foreign background to a larger extent than Swedish students leave school without grades in one or more subjects in the ninth grade. The report also reveals that during the year 2007/2008 17 percent of elementary school pupils had the right to home language instruction. Students with an other mother tongue than Swedish are considered a separate group that doesn?t perform as well in school.My study investigates how eleven Arabic-speaking ninth-graders at age 15-16 perceive the importance of their mother tongue for learning and identity development. To this purpose I have conducted semi-structured interviews ? one comprising six students in group and five individual ? in a school in one of the suburbs of Stockholms.

Syftet med vår uppsats är att undersöka diskursen om utrikespolitik ur ett svenskt perspektiv. I uppsatsen undersöker vi hur svenska politiker diskuterar dagens och framtidens svenska utrikespolitik. Studien bygger på intervjuer med sju av ledamöterna i riksdagens utrikesutskott. I analysen av dessa ledamöters utsagor utgår vi från ett diskursanalytiskt perspektiv och använder diskursteorin som verktyg. Svensk utrikespolitik har i historien ofta förknippats med neutralitetstänkande och främjandet av värderingar såsom mänskliga rättigheter och nedrustning.

Bilingualism and multilingualism have always existed in Sweden. Preschool teachers must provide a stimulating pedagogical environment adapted to bilingual children.The purpose of this examination is to study the perspective of the preschool teachers and their knowledge regarding bilingual and multilingual children. Their knowledge will be examined related to their language experiences. I hope to find similarities and dissimilarities in the preschool teachers? opinions concerning teaching and learning what they actually do when they are teaching.My study is based on qualitative method, based on interviews and repeated observations.

This thesis investigates how recipient countries' domestic type of democracy affects its inclusive ownership in international development cooperation. This is done by examining Swedish development cooperation with Rwanda and Tanzania during the period from 2010 to 2014, a time when ownership - a concept which emphasizes recipient countries' leadership over its own development - was a central part of the international development agenda. The two cases were selected through a most similar case design where the value of potential explanatory variables was similar, except for the recipient countries' types of democracy. Furthermore, the case study uses a comparative analysis to analyze strategies and reports done by SIDA and the Swedish Ministry of Foreign Affairs. Previous research focuses on the exclusion that national ownership can result in, in undemocratic national contexts. The main argument for this should be seen as the fact that ownership can not be representative if the power of the recipient's development agenda is limited to a decision-making elite.

The aim of this study is to show how some persons with one of the Swedish national minority languages as mother tongue use a library with regard to their mother tongue and culture. The research questions are: How do Sami-speaking, Finnish-speaking and Meänkieli-speaking (Tornedalen Finnish-speaking) persons use a library with regard to their mother tongue and their culture? What aspects do they find important in this use? As a theoretical frame I have used Marianne Andersson and Dorte Skot-Hansen?s model of the functions of the local library and Will Kymlicka?s theory of the value of maintenance of minority cultures. The study is a qualitative user study. Deep interviews have been conducted with 9 persons with Finnish, Meänkieli or Sami as mother tongue.The results show that the main use of the library is as a cultural centre and the most frequently used service is borrowing of literature.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

This master thesis examines sport habits among young people and a view of their future in sports. Research has shown that the majority of youth leave sport clubs during adolescence. The thesis questions were: How physically active are young people? Which sports do they practice? Regarding their future in sports, what kind of aspirations do the young people have? Are there any barriers that could complicate their involvement in these activities? These questions were examined by analyzing if there were any differences between boys and girls, youth in different grades and youth with Swedish or foreign backgrounds. Pierre Bourdieu´s theoretical framework about sports and economic capital has been used as a research framework.

China is considered as one of the world?s fastest growing economies and the future of China looks promising. Even though the Chinese market attracts many new foreign companies to enter the market there are entry barriers which companies may encounter as obstacles, which will aggravate the market entry in China. As a result companies loose business opportunities and therefore it is of great importance for Swedish companies, which are planning a Chinese market entry, to identify which entry barriers that are considered to be the most difficult obstacles to overcome.The purpose of the thesis is to examine which entry barriers that are generally considered to be the most difficult obstacles for Swedish companies to overcome when entering Chinese markets and to rank the five most difficult entry barriers to overcome.Information about these entry barriers have been gathered from Swedish companies, which have carried out successful market entries in the Chinese markets, through an e-mail questionnaire.The result generally shows that the most difficult entry barriers to overcome in China were: bureaucracy, property laws, language, cultural differences and difficulties finding local partners. The ranking of the entry barriers? result shows that bureaucracy is the most difficult obstacle to overcome, followed by cultural differences, language, relations and access to distribution channels.We conclude that companies experience different difficulties overcoming these entry barriers, which depends on the companies? size, years in China, markets and if the entry barriers were considered controllable or uncontrollable.

Equality is a central aspect within development work. All development work is expected to be influenced by a gender equalty thinking, and these directions are distributed by the Department of Foreign Affairs, through Sida to Forum Syd and down to the very grasroot level, through Forum Syds local cooperation organisations. The essays question of research is a reflection over empowerment, with other words how international organisations influence other societies understanding of the society dynamics. This aspect triggered my interest for the subject, aswell as the link between aid, equality and men, and how these factors are in need of eachother. My study is mainly build on theoretical starting points, and not on earlier studies.