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 has been performed at the system development company Verendus System AB, together with the home care company Basic Care Unit (BCU).The thesis has consisted of developing a web based informationsystem for BCU in which they can administrate their business. At the time of writing this thesis, BCU was using a windows-application to administrate their activities, which was both costly aswell as resulting in an unnecessary burden. The aim the thesis has thus been to create a platform-independent information system that simplifies and streamlines BCUs work by being user-friendly aswell as imposing some simplifying features.The students has been developing the system by the help of a work method they themselves developed. The method consisted of working in several iterations that each had several milestones. The method resulted in the students knowing easily when each iteration was finished or not.The thesis resulted in a working platform independent prototype.

Electrooculogram (EOG) data was used to develop, adjust and validate a method for drowsiness detection in drivers. The drowsiness detection was based on changes in blink behaviour and classification was made on a four graded scale. The purpose was to detect early signs of drowsiness in order to warn a driver. MATLAB was used for implementation. For adjustment and validatation, two different reference measures were used; driver reported ratings of drowsiness and an electroencephalogram (EEG) based scoring scale.

Using mobile technology to make ends meet is currently a reality for many people. More and more peopleare working while travelling or work from home. Most knowledge workers are equipped with laptopsand smart phones. To find out how individuals are affected by having the ability to stay continuouslyconnected and work with mobile business applications, we have conducted a case study and in closecooperation with a company have created a prototype of such a mobile business application. Fourindividuals have tested our application and were then interviewed.

Design, Grafiskt program, Symbol, Hair.

Our purpose in this paper is to examine if there is any profitability for a company with a factory in the timber industry to invest in a combined heat and power, CHP. Based on analysis and the results that the paper generates, we will give Derome AB a suggestion on how it is a profitable investment or not to installing in a CHP.By investing in a CHP plant, you can get a high efficiency, which means that companies can use their resources more effectively. The Swedish wood industry has by-products of production that can be used for combustion in their boiler which is an advantage.The essay is a qualitative study where we have a case company, Derome AB. In this company, we interviewed two employees who have knowledge in the study. They have helped us to provide information and data about their business.We chose to use the pay-off- and the net present value method, NPV, to see if there are profitable advantages for the investment.

The short term effect of phosphorus in sewage sludge was investigated to establish howmuch of this a farmer can grant him- or herself, if using sewage sludge as a phosphorusfertilizer. Possible differences in plant availability between sludge phosphorus precipitatedby iron, aluminum or calcium integrations were studied in a sandy soil at two pH levels.The sludges were analyzed using pot and incubation trials. As the intention was to investigategrowth limitation due to phosphorus deficiency, a soil with low phosphorus supplywas chosen as well as a low phosphorus application rate. Sludge corresponding to 12kg phosphorus per hectare was applied. Treatments fertilized by sludge were compared totreatments where 0, 6 and 12 kg phosphorus per hectare from mineral fertilizer was applied.Every treatment was replicated six times.

The heuristic methods used by the anti-trojan application TrojanHunter have been evaluated. The evaluation shows that the heuristic scan engine of TrojanHunter has a very good detection ratio and that the detection ratio can be even further improved by implementing the suggested improvements, the most important of which is a white list to avoid misidentifying files that are known not to be trojans..

The purpose of this Masters thesis is to make an outline of different methods and theories within the field of bibliometrics and critically review their strengths and weaknesses. The author studied literature that discussed bibliometric methods and theories. The number of empirical studies that are based on bibliometric methods and theories are numerous and where principally excluded, but some empirical studies were included as part of the argumentation for and against different methods and theories. The author first gives an outline of which methods and theories there are and describes their different strengths and weaknesses. Citation analysis has many different fields of application such as information retrieval, mapping science, evaluative studies and monitoring literature.

This project has resulted in an website at www.tinadunker.se, where you also can download the project in it´s written form to get a deeper view of the project. This project aims to explore fear of violence in public places. Fear of violence reminds us that there is a problem in our urban environment that leads to spatial consequences in using public space. Many groups in our society experience fear in their everyday life but this project has focus on women?s fear.

This is a comparative study of the use of intranet in three organizations. The organizations are one help organization, one hospital and one business company. The intranet is a relatively new medium and it might still not have been accepted by all potential users, which is a waste of resources both for the individual employee and for the overall organization. It is therefore necessary to investigate if there are any differences between organizations concerning the needs of intranets. Our purpose with this study was to deepen the understanding of the use of intranets as a channel of organizational communication and thereby acknowledge the users´ needs and opinions of the intranet.

This study is a text analysis of 30 master?s theses, written by students at the Swedish School of Library and Information Science in Borås 2005-2008, concerning the subject sociology of literature. The aim is to twofold; to show how the subject sociology of literature manifests itself within these LIS theses and to produce discourse arguments concerning sociology of literature as an LIS subject. The theorists I refer to in my study are Thomas. S Kuhn, Frickel & Gross and Richard Whitley, who devoted themselves to the theory of science.

This report represents a comparison between two different tools used to create an online store that was developed by two students at the Technical University in Jönköping. The web shop will be of great benefit to both customers and administrator in a food firm known as Mattias' Livs. The company wanted an online store that facilitates the sale section and gives a full control of their stocks. The aim of this thesis is to create an online store that offers customers the ability to shop online and help the staff to operate the company in a simpler and more efficient way, which reduces the need for human resources and thus leads to less costs for the company. The aim also includes a comparison between the two different tools used to create the online store.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

This degree project is on 15 university points which correspond to 10 weeks full time studies. The work has been carried out during autumn term 2007 and spring term 2008. This degree project has been carried out with the cooperation of Etac Supply Center AB who is located in Anderstorp.It?s been Etac interest to develop a solution which helps the user of the wheelchair over obstacles. My task has been to develop a concept that solves the problem according to the requirement specification.In the rapport the reader can follow the development from an idea to a finished concept.