I denna framställning redogörs för den nya amerikanska skattelagstiftningen Foreign Account Tax Compliance Act (FATCA). Lagen syftar till att motverka skatteflykt och underlätta för den amerikanska skattemyndigheten IRS att beskatta utländska finansiella tillgångar. FATCA förmår utländska finansiella institut världen över att regelbundet rapportera information till IRS om deras amerikanska kontohavare och ägare. Den globala implementeringen av FATCA har kritiserats av finansinstitut och regeringar runt om i världen eftersom FATCA är en lag med extraterritoriell verkan. Uppsatsens syfte är därför att utreda hur FATCA påverkar svenska finansiella institut.

An uncountable number of companies are present in foreign markets as a result of what we commonly choose to call globalization. This is especially true for Swedish companies traditionally operating on small markets. A company that is about to establish on a new market is faced not only with possibilities but also with challenges and risks. Researchers have found that companies that establish on foreign markets will have to deal with competitors on the national as well as on the global market, and therefore need consider how they globalize their brands. In addition to this, a brand can only reach international success if its message is coherent within and across every single market.

Little research has been done within the field of the use of textbooks and teaching aids in Spanish asa foreign language (SFL) teaching in Sweden. This study attempts to find answers to how teachersand teacher students use, view and choose SFL teaching aids. To accomplish this, qualitativeinterviews were carried out with Spanish teachers and Spanish teacher students in a city in northernSweden. A survey was also sent to all current SFL teachers in the central coastal region of Norrland.The study indicates that SFL textbooks are of great importance to the participating teachers andteacher students. Furthermore, a wish to enhance the level of interest of Spanish and Spanish/LatinAmerican culture, provide a varied teaching experience and improve their students? self-esteem arefactors influencing teachers in their use and choices of teaching aids..

I examensarbetet ?Landskapsurbanism i en Post-Industriell kontext? diskuteras den relativt nya diskursen kring ?Landscape Urbanism? eller ?landskapsurbanism?. Arbetet fokuserar på platser som har övergivits av industrin, i skenet av den post-industriella utvecklingen. Huvudmålet med studierna av ämnet är att belysa ett antal ?landskapsurbanistiska metoder? och sedan tillämpa dessa på min plats: den gamla Cementafabriken på Övägen i Limhamn, Malmö.Den största inspirationskällan i detta är den amerikanske landskapsarkitekten James Corner´s teorier, och de metoder som utövas av hans landskapsarkitekturbyrå; ?Field Operations? i New York.Eftersom ämnet täcker in väldigt många aspekter och problemställningar rörande samtida urban planering och design, har jag i enlighet med Corner delat in min text under fyra rubriker:- Processes over time- The Staging of surfaces- The Operational or Working method- The ImaginaryDet gamla cementfabriksområdet har förvärvats av byggbolaget NCC, och kommer inom en snar framtid att bebyggas med bostäder.

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.

The main purpose of this study is to examine differences and similarities concerning teamwork and interactive skills among preschool children while they interact with an Ipad respective a number of selected traditional artifacts. The traditional artifacts chosen for this study are small Lego blocks, JovoToys (click and construct system) and large puzzles. The study takes its starting point on the basis of both a social- and a learning perspective when different groups of preschool children in the ages from three to five years interact in fellowship groups with respective artifact. Primarily the main focus is to examine differences and similarities that appear from without the social perspective.The overall objective is to identify what eventual differences and similarities can be found purposely on both what is happening in the social interaction between the preschool children themselves but also what is taking place in the interaction between the children and each artifact. This study will also via theoretical frameworks create an understanding why eventual differences and similarities exist.The results are based on both a literature review and a field study.

This report concerns the for Sweden foreign tree species hybrid larch, hybrid aspen and poplar, and focuses on the area Kalmar and Mönsterås municipalities. The report shows that there are not only advantages with these species. The larch, the most common of the alien tree species has the greatest problems due to that its timber is difficult to sell in the area but also the Larch´s poor pulp quality and is more likely to be damaged by wildlife than the spruce is. Hybrid Aspen is much easier to sell and is used like regular aspen for match wood and textile pulp. Its disadvantage is the high cost for plants and to prevent damage from wildlife.

This dissertation is about children in a district in Malmö, Sweden that is called Rosengård. This district is known for its high amount of immigrants and foreigners and all the children interviewed for the study are foreigners.We wanted to bring out their story, how they experience the cultures they are in touch with, the Swedish culture that they live in and their foreign culture that they experience at home with their parents. How do these children socialize into the Swedish culture while living in a district that is hardly exposed to it? We have been working from a different perspective, this due to the fact that we have both grown up in Rosengård and are still currently living here. Therefore our perspective is more from the inside, we can relate to the children?s stories and we can tell about it in a way that seems more natural.These children are not more different than other children, they have the same interests and hobbies as is considered to be ?fashionable? in youth culture today.

This study investigates Swedish and Finnish official perception of Russia following the Cold War. This is aimed at categorizing changes in perception of Russia over time and assessing the impact of perception on defense policy. The study uses a comparative method where the contents of three foreign policy reports of Sweden and Finland respectively are analyzed according to dimensions based in image theory. Results show that Swedish and Finnish perceptions of Russia are overall similar between the reports being compared, except for Finnish perception of Russian relative power being significantly greater. Changes in Swedish and Finnish official perception do not clearly correlate with changes in defense policy.

The purpose of this examination paper has been to examine the situation for Swedish as a Second Language Programs in relationship to their interaction with the parents of the stu-dents. This case study was performed at two schools in the county of Stockholm. A com-parative analysis of both national and local documents for school governance was used to analyse the contents for incidents of parental involvement in schooling. Furthermore, qualitative semi-structured interviews were carried out with five staff-members holding key positions. The findings of the study are that schools tend to practice parental involve-ment only to the level that it is recommended in the national documents.

AbstractThe purpose of this essay is to analyse and interpret artist Hans Hedberg?s monumental, ceramic reliefs in Sweden and France. Hedberg is internationally famous for his ceramic fruits and eggs in different glaces and formats. A mostly unknown side of his artistic production is that he produced about 50 ceramic reliefs during the 1950s and up to the 1970s in public buildings. Hedberg was one of very few foreign artists in France, who, during a long period of time, produced monumental, public reliefs for the French state.

Uppsatsens syfte var att undersöka vilka och mängden av anglicismer som förekommer i kommunikation på svenska mellan svenskar på ett stort svenskt tekniskt företag med ett internationellt verksamhetsfält. Företaget har engelska som koncernspråk i tal och skrift, men på kontoret talar svenskar svenska sinsemellan..

The purpose of this study was to gain a better understanding of how medium-sized construction companies adapt and how they choose to reorganize their operations in relation to the recession. The study has as its theoretical starting point theories about organizational learning, the impact of the economy on construction companies and strategies for dealing with recessions. The method used to conduct the study was semi-structured interviews with representatives from 15 different construction companies. The results of the study show that they used several strategies to adapt and reorganize the business in accordance with the recession. Some construction companies had to make cost savings as a result of the recession.

This paper aims to examine performance monitoring in project organisations. The number of organisations that regularly performs projects as a key part of their operations grows rapidly, why this topic has become of large interest. Through a theoretical framework developed by Lars Östman in 1977, the performance monitoring system of the Swedish government-owned public utility Svenska Kraftnät is studied closely. The results from this analysis are then linked to an analysis of the organisation's internal structure through Mintzbergs generic organisational structures. Close connections are found between organisational structure and performance monitoring, which leads on to interesting observations about the connection between size of a project organisation and choice of monitoring method..

Corporate spending on information technology is persistently increasing and a majority of companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.