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 master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

During the years 1950-75 was the construction of building apartments in high speed. A rapidly growing reconstruction requirement is the consequence of the rapid construction speed in these years. The technical lifetime of the different parts of the buildings is about to end and the needs for reconstruction is huge. One of Sweden's national environmental objectives is to reduce the urge of energy in buildings. This calls for radical measures to implement energy efficiency of existing assistance particularly in the assistance that is now facing reconstruction.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

People living with disabilities in our society today are more likely to be without a job compared to the rest of the population. The fact that a high number of people are not given the opportunity to work, and thereby being self-sufficient, is a failure for both the individual and the society. My purpose with the study is to increase knowledge and understanding regarding disabilities in the working life, with focus on the disability dyslexia. In the study, I am investigating the employer?s obligations and rights when employing a person with disabilities.

Studies indicate that between 6-9% of all children has some type of voice problems. Voice problems in children may have different etiology and can affect all ages. In Sweden, there is a lack of a standardized questionnaire addressed to children with voice problems and their legal guardians. The purpose of this study was to translate and validate the Pediatric Voice Handicap Index (pVHI) in Swedish children aged 6 to 10 years. The study was carried out through an internet-based assessment form for children referred to speech and language pathologist/ phoniatrican due to voice disorders in Sweden and a matched control group of children without voice problems.

In today?s society, employees are the businesses face toward the public. By establishing dress codes, companies can control the customers? impression. The purpose of this thesis is to investigate and analyze the existing regulations regarding dress codes in companies.

Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

Title: When municipalities are keeping upAuthors: Hansson Käll, Ida; Jonasson, MikaelaTutor: Waks, CarolineCourse: Bachelor thesis, 15hp, Department of Business Studies, HT 2010Background: During the recent years social media has evolved into a powerful communicative medium. From an organizational standpoint social media has become a way for organizations to get closer to, and create a dialogue with, their environment. Swedish municipalities have began to use social media in their daily communication with the environment, but a problem has been raised about how public organizations should organize their social media when formal guidelines from the government are missing.Objective: The objective of this thesis is to examine how eight Swedish municipalities have organized their use of social media due to the lack of official guidance from the government, and also what difficulties that have occurred during this process.Method: The method used is qualitative with data collected through interviews with one respondent from each municipality.Results: The result show that the organizational solutions varies through each municipality but also the choice of social media. It has been important for municipalities to have someone in charge of the new communication tool since social media is a fast and communicative channel. Seven out of eight municipalities have already developed or are in process of developing their own formal guidelines on how to use social media.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Forskning visar att svensk polis skjuter mycket sällan med stöd av sin laga befogenhet. Istället tvingas polismännen skjuta när ingripandesituationen har utvecklats till en nödvärnssituation. I en sådan situation befinner sig polismannen under påverkan av allvarlig stress varvid dennes psykiska, mentala och känslomässiga förmåga kan vara kraftigt begränsad. Ökar polisens medvetenhet om sina möjligheter att bruka sitt vapen i ett tidigare skede med stöd av laga befogenhet kan dödsskjutningar undvikas. Regler om den svenska polisens skjutvapenanvändning i laga befogenhet finns angiven i SkjutK 2 §.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

Discussion about the connection between severe mental disorders and criminal acts is constantly ongoing. Violent crimes committed by persons with severe men-tal disorders get a lot of media attention in today´s society. This arise general questions regarding the penalties that these offenders are sentenced to. It is known that the responsibility for these people lies on the forensic psychiatry, however, the media does not draw attention to what is happening in this organization. The purpose of this study is to describe the forensic psychiatric organization from a staff perspective and from a legal perspective.

A large part of the Iranian population resented the west, in particular USA and Great Britain, during the Islamic revolution in Iran 1979. The people were also resenting the adverse effects of the trumped up frame made in Iran. The last shah of Iran, Mohammad Reza Pahlavi was detested by many in Iran for its west-oriented regime. The resentment among many Iranians is a consequence of the violations of e.g. the lack of political and civil rights, there were no existing legal security in the society, there were no economic distribution and the regime of Mohammad Reza Shah violated the human rights.The resolution from an Iranian perspective for riot is not new, during the last centuries the abomination against the despotic kings have been existing varyingly and big riots have been raised.  The Islamic revolution in 1979 was new because the revolution added adverse effects of west, the population detested west and expressed it by protesting through demonstration.  The significance of the revolution in 1979 was also attributable to Islam.