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.

Learning for life through playPreschool teachers? perspective of children?s play and the use of play in the nursery settingStudien behandlar förskollärares perspektiv på barns lek i förskolan och hur de använder sig av lek i verksamheten. Syftet med studien är att få en större uppfattning om hur förskollärare ser på barns lek, hur de anser sig använda leken i verksamheten och om deras synsätt på något sätt präglar hur barns lek kommer till uttryck i förskolans verksamhet. Problempreciseringen i studien innefattas av: Hur anser förskollärare att de använder sig av barns lek i förskolans verksamhet? Vad anser förskollärare om barns olika lekar i förskolan? samt Vilken roll anser förskollärare att de har i barns lek på förskolan? Studien bygger på intervjuer med åtta förskollärare.

Med hjälp av denna vetenskapliga essä undersöker jag hur man kan uppmärksamma och värna leken och glädjen i musicerandet med förskolebarn. Detta belyser jag inte enbart ur barnens perspektiv utan även ur mitt eget och mina kollegors. Med hjälp av berättelser från min vardag på förskolan och utifrån min praktiska kunskap, ger jag en bild av hur detta kan te sig. Dessa berättelser är ett fundament för mina vidare reflektioner. Vad lek och leklust är skärskådar jag genom att bena upp begreppen i mindre beståndsdelar.

This is a thesis about the American empire. I also focus my work to see if this American empire is declining. The two main questions I ask and want to answer in this thesis are: is America an empire and is it in decline?I first conclude that America has been an empire ever since the end of the Second World War. The sheer military and economic power of the American empire matches and exceeds the ones before them.

This thesis describes a system for dealing with free surface fluid simulations, and the components needed in order to construct such a system. It builds upon recent research, but in a computer graphics context the amount of available literature is limited and difficult to implement. Because of this, the text aims at providing a solid foundation of the mathematics needed, at explaining in greater detail the steps needed to solve the problem, and lastly at improving some aspects of the animation process as it has been described in earlier works. The aim of the system itself is to provide visually plausible renditions of animated fluids in three dimensions in a manner that allows it to be usable in a visual effects production context. The novel features described include a generalized interaction layer providing greater control to artists, a new way of dealing with moving objects that interact with the fluid and a method for adding source and drain capabilities..

The purpose of my study is to explore which possibilities there are for movement activities and how to use those possibilities. From this study, I will help the pedagogues recognize how to work more or different with movement activities.I have used participant observations and interviews as methods for my study. I did this at one preschool, because it is a development-study. The observations lasted for two weeks and the interviews were made with the majority of the pedagogues at the preschool.  The results of my study showed that the preschool teachers think that movement activities are an important part of children?s lives.

Syftet med denna uppsats är att göra en metodutvärdering av metoden, Reading to Learn. Utvärderingen kommer visa om metoden har några begränsningar, för- och nackdelar och om den passar i olika skolämnen. För att komma fram till ett resultat används aktionsforskning vilket innebär observationer, intervjuer och eget utförande. Genom observationer och intervjuer ficks en bra inblick i metoden och utifrån det insamlade materialet kunde metoden utvärderas. Resultatet visar att metoden är användbar enligt olika perspektiv hos lärare.

During the time between 1660-1680 the nobility in Sweden came to be a gigantic landowner with 65 % of the total amount of land, but only 20 years later they lost almost half of their possessions. The eighteenth century was on its way ? a period in history were ?ordinary? people started to question the nobility?s right to be excused from tax, at the same time as farmers and the ?middlegroup? started to appropriate more and more land from the nobility and the Crown.Through King Gustav III:s document of 1789, land became free to own to whoever it was ? except from the prime nobility?s land; but the Swedish Parliament followed the wind of change, and 1809/10 this land was also free to own. At the end of 1840, the nobility owned about 19 % of the land in Sweden, and the farmers and middlegroup owned 69 %. The tide had turned...But Öja parish showed a different development compered to the rest of Sweden.

Utgångspunkten för denna kandidatuppsats är att den byggda miljön påverkar våra liv och vårt handlingsutrymme. Den byggda miljön kan möjliggöra eller begränsa olika typer av aktiviteter. Leken är en av de mest grundläggande aktiviteterna i vår sociala utveckling och är en del av den sociala interaktionen med andra människor. Leken förknippas ofta med barn, men leken förkommer och är viktig för alla ålderskategorier. Syftet med studien är att ta reda på hur den byggda miljön kan skapa möjligheter för leken att etableras. Vi undersöker om man kan planera och styra leken och vad leken kan tillföra i ett miljonprogramsområde. Många av de miljonprogramsområden som byggdes i Sverige under 1960- och 70-talet är ofta problemtyngda och den byggda miljön lider av ett eftersatt underhåll.

Det här examensarbetets syfte var att fördjupa förståelsen kring åtta förskollärares synsätt om flickors och pojkars fria lek ur ett genusperspektiv. Därutöver är avsikten att bidra till ökad insikt om förskollärares arbete för att främja jämställdhet mellan flickor och pojkar. Teoriavsnittet behandlar fri lek i den vardagliga verksamheten i förskolan. Därefter fördjupas barnens villkor i den fria leken. Intervjuer där åtta utbildade förskollärare i två olika verksamheter deltog, användes som metod. Båda verksamheterna är kommunalt drivna utan specifika inriktningar.   I studiens resultat framgår olika faktorer som visar att de åtta intervjuade förskollärarna ibland var av olika uppfattningar och åsikter även då de arbetar på samma förskola eller förskoleklass.

This thesis aims to investigate the information habits of peoplewith a serious interest in music. What information needs do theyexperience, what information sources do they seek out to fulfillthese needs and what part does the public libraries play in theirinformation habits?To answer these questions a qualitative approach was used. Fourrespondents with a serious interest in music were interviewed.The theoretic framework was based on Robert A. Stebbins theoryon serious leisure and Karen E.

The aim of this thesis is to study perceptions around the freedom of movement of workers within the EU before and after its enlargement in 2004, both on a Swedish and a European level. I have chosen to conduct my study using a discourse analysis as a structure for my theory and method. Theories based on previous research have also been used. My material consists of Communications from the European Commission, Swedish Command Papers as well as a research report. One of the main findings is that at a Swedish level, there is concern about how the free movement of workers will affect the labour market and welfare system.

The author is active as a musician in the field of historically informed performance practice (HIP) which emanated from the 20th century early music movement. Studying of historical sources has a central role, but the problem of how interpretation and selection of source material is affected by art and music ideals of our time, is commonly acknowledged. Georg Joseph Vogler shows in a series of articles in "Betrachtungen der Mannheimer Tonschule" (1778-1781) how Stabat Mater by Pergolesi could, and in his opininon, should be improved. The purpose of this thesis is to investigate how this source can be used from the standpoint of a performing musician: How can I use Vogler?s methods in my playing?The introduction problematizes Vogler?s action in relation to his time, and to ours.

The purpose of this study is to investigate in what extension students experience that computer and videogames affect them. I have chosen to focus on the physical, mental and social affect that this activity might bring them. I have also examined how much time the students spends in front of the computer or the videogame and in which social context they play.The method I have chosen to use is a quantitative opinion poll which I used in three classes of the later junior high and I have also conducted five qualitative interviews.The conclusions I have drawn from this investigation are that computer and videogames affects teenagers both physically and mentally. Physically the affects of playing videogames mostly can be derived to the physical inactivity they expose themselves to. The students themselves did not experienced any positive physical affects from their playing.Amongst the mental affects that stood out the most I recognized the social training that online gaming provided and also the intellectual stimulation that certain games offered the player.

The present study investigated free narratives in 72 children between 3;11 and 9;0 years. Participants were recruited from a multilingual environment in eastern Gothenburg. The children were instructed to make up their own stories after being provided with openings, ?Story stems?. The stories were then transcribed and analyzed on micro- and macro level and narrative evaluation.