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.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

Syftet med denna studie är att undersöka hur professionella krishanterare arbetar med att ge stöd tillindivider som drabbas av traumatiska kriser i dagens moderna Sverige. Vi har genom kvalitativmetod utfört nio intervjuer med professionella krishanterare med erfarenheter av att mötamänniskor i kris. Tre av informanterna är medlemmar i POSOM (psykiskt och socialtomhändertagande), tre arbetar inom Svenska kyrkan, två är kuratorer inom psykiatrin respektiveskolan och en arbetar som psykolog inom psykiatrin. Den vetenskapsteoretiska ansats som använtsär hermeneutiken. Det insamlade empiriska materialet är analyserat med hjälp av följandesocialpsykologiska teorier och begrepp: krisens faser (Cullberg, 2006), Holding, mellanområde ochövergångsobjekt (Winnicott, 1993), Benämnandets kraft (Crafoord, 2005), den ontologiskatryggheten och konfiskering av erfarenheten av Giddens (Johansson, 1995), Emotionsteori (Scheff,1990) samt abstrakt och konkret socialitet (Asplund, 2004).

There are several methods and models within the areas of software engineering on how to proceed during a software development process. For each of these methods and models there are benefits and drawbacks, depending on how you choose to look at them. A difference of principle between the different models is that they either advocate iterative development or not. In parts of software engineering one makes use of different methods depending on which is most fitting in a specific situation. There are several methods on how to recieve more qualitative data from the end-users during the requirement collection, but the reappearing pattern is still user centric participation, which means that the user participates more actively in part of or the entire development process.

The purpose of this study is to investigate how children search for and choose picture books while visiting the library together in a preschool group. How do children interact with each other and their teacher while searching for picture books? Which aspects of children's everyday lives are apparent in their choice of picture books? The theoretical frame of reference consists of Brenda Dervin's sense-making approach to information seeking and William Corsaro's sociological approach to studying children's routine activities within a peer culture. To capture children's interaction, we have observed a preschool group consisting of six 3- to 5-year olds and their teacher in a library setting during three visits. Our study shows that children's search for picture books is a social activity that involves various verbal and nonverbal strategies in order to include and exclude each other when they find a picture book that interests them.

This thesis was performed as assignment from Fazer Food Services. The aim was to survey which food additives that were present in the products in the quotation list of one of their suppliers to the Education and Nursing segment. The aim also was to perform a theoretical analysis of these food additives and to make recommendations which food additives are acceptable and which should be excluded from the products in the future. The recommendations are not published in this report, for more information Fazer Food Services can be contacted. Food additives which have already been approved are regarded as safe according to the safety evaluation methods available at the time of approval.

The purpose of this study is the reports of Peak Oil in Swedish newspapers. In otherwords, how do the news portray or describe the concept and what sources are usedwhen writing articles. With this in mind, I have studied eight published articles in threeSwedish newspapers, Dagens Nyheter, Dagens Industri and Svenska Dagbladet. To studythese articles I've used a qualitative content analysis, as a method, or more specific aCritical Discourse Analysis (CDA). This method was chosen due to it's tools to examinethe text itself and to reveal the structures, unconscious meaning and power of words.Further more I have used theories as agenda-setting (including framing and priming),ideology and newsworthiness to complement the study.The result from the content analysis shows two evident ideologies, one with aneconomic perspective and the other with an environment perspective ? with resourcelimitation in mind.

Known to be one of the most important resources, but also one of the most difficult ones to obtain, the workforce constitutes (consistence) the core of any organization. To find the right person for a particular position is not a trivial task. The recruitment of new staff members is important for any organization in general, but for treating organizations in particular. In order to provide the best service for its clients, it is, for a treating organization, vital to recruit nothing but highly qualified personnel. A well educated workforce can more easily stick to the treatment program and thus maintain treatment integrity.

An increasing demand for wood products in China has resulted in large areas invested in fast-growing tree plantations of eucalyptus. Eucalyptus plantations are often associated with an intensive management including fertilization. By understanding the effects of fertilization and where in the ecosystem nutrients are accumulated a more sustainable forest management could be achieved. In this study, a nutrient budget including all biomass and soil components was created for Eucalyptus urophylla. The examined nutrients were nitrogen, phosphorus and potassium.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Ellos was founded in 1947 by Olle Blomqvist and quickly grew into one of the leading mailorder businesses in Sweden. Ellos Group is in the current situation Scandinavia?s largest ecommercecompany and since 1997 owned by the French Holding company Keering. Thismeant that Ellos became a part of Redcats Nordic along with brands such as La Redoute,Verbaudet , Daxon and others.2010 started a project with the aim to develop a logistic model for these products. The resultwas the department Redmap on Ellos that would serve as both a hub and distribution channelfor Northern Europe.

Many everyday tasks and also many sports require good grip and forearm strength. Everything from carrying boxes and lifting a child to grab the arms and legs in various martial arts, or Holding a tennis racket involving the hand and forearm muscles in various ways. It is therefore important to train these muscles to prevent injuries and congestion and to perform well in sport. A well known way to train functional strength in the hand and forearm muscles is weight training with thick handles. The purpose of this study was to investigate the differences in muscle activity in the upper arm and forearm muscles as well as the deltoids between two bars of different diameter (28mm and 57mm) in two different weight training exercises using electromyography (EMG).

Vårt syfte var att studera begreppet interkulturellt förhållningssätt och undersöka hur det uppfattas av olika aktörer i förskoleverksamheten i den mångkulturella Stockholmsförorten Vantör. Vi har utgått från ett socialkonstruktivistiskt perspektiv, och utifrån detta tittat på fyra olika delar som vi anser vara viktiga för ett interkulturellt förhållningssätt. De fyra vi valt att titta på är, fysisk och psykisk miljö, språk, barns identitet och föräldrar. Vi har även gjort en kvalitativ undersökning, där vi har intervjuat människor med olika roller i förskoleverksamheten i Vantör. Vi ville höra deras tolkning av begreppet interkulturellt förhållningssätt, och vad de ansåg var viktigt för att få detta att fungera.

There are several methods and models within the areas of software engineering on how to proceed during a software development process. For each of these methods and models there are benefits and drawbacks, depending on how you choose to look at them. A difference of principle between the different models is that they either advocate iterative development or not. In parts of software engineering one makes use of different methods depending on which is most fitting in a specific situation. There are several methods on how to recieve more qualitative data from the end-users during the requirement collection, but the reappearing pattern is still user centric participation, which means that the user participates more actively in part of or the entire development process.

Different studies have shown that somewhere between 10 000 and 75 000 persons live in Sweden as undocumented migrants. They are not entitled to basic human and social rights such as access to health care on the same basis as persons Holding a residence permit in Sweden. Undocumented migrants are often exploited as workers in the informal economy and they are not allowed to organize in unions. The Swedish Social Services is by law bound to care for all people living in Sweden, though in reality undocumented migrants are excluded from benefits and efforts granted by the Social Services. Our aim with the study has been to investigate the situation of undocumented migrants in Sweden and in relation to Social Services.