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.

The 17th October 2014 the Swedish Armed Forces (SwAF) introduced an intelligence operation in Stockholm archipelago after receiving credible observations regarding illegal underwater activities. Following the data collection and associated analysis it could be stated with certainty that a foreign submarine had violated the Swedish territorial waters. Media depend on SwAF to provide them with accurate information due to the confidentiality in these matters and the general area of investigation is therefore how the actions of the Swedish Armed Forces, in the submarine incident 2014, were portrayed in the Swedish media. Newspapers and blogs of defense policy represent the media and the thesis is based on the theories constructed by Graham Allison, the rational actor, organizational behavior and governmental politics. Furthermore, it is relevant to examine if there are any similarities or differences in how the submarine incident is illustrated, and what may be the reason for any possible occurrences.

The aim of this paper is to illuminate and discuss the political and ideological aspects of Early Medieval Nordic music. Due to shortage of sources, this issue has been overlooked until now. Did Early Medieval Nordic music meet the requirements for political and ideological use? In what ways could music potentially be used politically and ideologically? Was music used as a political and ideological tool? This is examined by a contextual analysis combining music history and historical archaeology. The survey consists of a background account, focusing on the potential of music and some requests for political use, and three case studies, where musical reflections of societal tensions is investigated in folk music lyrics, Icelandic sagas and church art.

Fisksätra has a historical background that goes back to the battle between Russia and Sweden that took place in 1719. This battle is known as "Slaget vid Stäket". Today there are plans to develop Fisksätra as a tourist destination where focus lays on the historic factor of the battlefield that took place there. As of this a project called the HAMN project has started to try to develop a new experience park at this destination unlike any other.The aim of this essay has been to study how much potential this experience park has to become a popular tourist destination in the future, while looking at the potential interest of the foreign tourists. This essay is written as an assignment for Göran Andersson, who is in charge of the tourism department at Södertörns Högskola.

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.

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.

It is in a time of changes when the human being mainly seeks for its identity. In today?s globalized and internationalized society where people meet whom belongs to various religions, talks different languages and are carrying on different values and previous experiences. This has resulted in a multiculturalism and diversity in the "Swedish school". As a teacher and pupil in this school of multiculturalism you are daily faced by individuals that either you define yourself as or in relation to.The purpose of my study is for me to show how pupils with foreign background look on the multicultural school, and also how they create their identity in relation to the diversity offered by the school.

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.

I denna uppsats har jag velat undersöka om de prosodiska skillnaderna mellan svenskan och franskan kan förklara de avvikelser från den franska normen som återfinns hos nästan alla svenska inlärare av franska, i det närmaste oberoende av hur länge man har studerat språket. Jag ville studera om skillnaderna kunde härledas till olikheterna mellan de båda rytmiska språktyperna stress-timing och syllable-timing, där svenskan anses tillhöra den förra och franskan den senare. I hur stor utsträckning påverkar modersmålet inlärning och produktion av ett andraspråk? Den undersökning jag har gjort syftade till att se om de rytmiska olikheterna mellan svenskan och franskan har märkbara effekter på hur betoning realiseras. Förhoppningen var att skillnaderna skulle vara särskilt påtagliga vid just betoning beroende på de skiljande realiseringssätten i franskan och svenskan.

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.