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.

When is it acceptable to make fun of religion, and when does it become disrespectful? On January 7, 2015, the headquarters of the French satirical news paper Charlie Hebdo was subjected to a terrorist attack that claimed the lives of 12 staff members, due to the publishing of caricatures picturing the prophet Muhammed. The reactions that followed the attack circled around two perspectives; the importance of freedom of expression and the obligation to show respect for certain institutions and traditions in society. How come the caricatures can elicit such completely different reactions? This is the question that this thesis uses as a starting point for the examination of the subject caricatures and satire.

This report investigates what attitude private forest owners in the County of Stockholm, Sweden have towards biodiversity landconservation. Private landowners were asked to answer a questionnaire containing questions about there property and there attitude towards biodiversity. The results show that private landowners attitude towards biodiversity is affected by, amongst other things, the size of their property; a larger property have a more negative owner than a smaller property. A landowner that lives on his property has a more negative attitude towards biodiversity than a landowner that?s not living on his property.

Denna uppsats avhandlar 1st Marine Division och deras väg in i Irak under operation Iraqi Freedom. Syftet med uppsatsen är att verifiera om det var konceptet manöverkrigföring som 1st Marine Division använde sig av under invasionen? Det har sagts att amerikanerna använde sig av manöverkrigföring i denna operation. Jag ställer mig mer frågande om det verkligen var det konceptet som de använde sig av.För att svara på frågeställningen har jag först beskrivit vad manöverkrigföring är, därefter har jag gjort en fallstudie på 1st Marine Division och deras agerande under invasionen av Irak 2003. Vi följer divisionen från utgångsgrupperingen i Kuwait tills divisionen är inne i Bagdad.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

Summary:Teenage girls? choice of dropping out or complete a treatment.The purpose of this study is to investigate, from a client?s perspective, why teenage girls (age 13 to 17) drop-out or complete a treatment at Familjehuset in Karlstad, Sweden. We also want to investigate if the teenage girls? experiences coordinate with the social workers opinion of why the teenage girls choose to drop-out or complete the treatment. Earlier research shows that many factors influence the client?s choice.

The Nord Stream natural gas pipeline has been a controversial project. The debate was primarily escalated by Poland's strong negative reaction to the project in the spring of 2006 over safety and security and then alternated back and forth in Europe until the approval by the nations most concerned in the Baltic region during the autumn of 2009.In the case study an approach is used that primarily maps out the media image of the various viewpoints that deal with the pipeline and how these viewpoints position themselves, primarily through political and environmental dimensions. Simultaneously there?s an attempt to map out the spatial spread of the media image views as to the proximity and distance to the pipeline in Sweden, Poland and Germany. A key question is whether distance or proximity to a large facility can affect people's attitudes.A parallel focus of the study is to explore the role of the Nord Stream natural gas pipeline in the cross-border hinterland region of Szczecin-?winouj?cie.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

This thesis is an analysis based on the problem of defining a humanitarian intervention and argues when or not, it is appropriate to operate it. The interest lies in finding out whether the argument itself is justifiable,not whether the act of interference was justifiable. My hypothesis is that both private and international operatios misuse the definition "humanitarian interventions" as an excuse to trespass the laws of war. Behind the idea of protecting human rights, freedom and democracy, is the liberalist idea of all individuals being equal. The respect for their freedom and rights drives outside actors to intervene when crimes are comitted against them.

The main purpose of this study has been to examine and analyze what kind of discussions that takes place in the commentary fields of swedish online newspapers. We started by collecting nearly 2000 commentaries from three newspapers and then used a quantitative content analysis to interpret the material.We divided the comments into different categories like arguing, media criticism and opinion on other comments in order to see which categories were most common. The results of the analysis shows that there is a discussion in the commentary fields where most of the commentaries stick to the subject, where media criticism is unusual and where arguing is quite common. The discussion however is usually negative. The results can be connected to the theories of deliberative democracy, flaming and earlier research on commentary fields.

The aim of this thesis is to contribute to the field ofinformation politics, in the areas of the future regulationof The Fundamental Law on Freedom of Expression andThe Freedom of the Press Act. The focus of the study is todiscursively examine how ideas and perspectives ontechnological developments are expressed in a pendingSwedish legislative proposal. The empirical data consistsof an interim government report, SOU 2010:68, writtenby Yttrandefrihetskommittén (Committee on Freedom ofExpression) and analysed using Norman Fairclough'sCritical Discourse Analysis. The analysis is conducted onthree levels: a textual level, a discursive practice level anda social practice level.On the textual level we found that the committeecontinously uses significantly charged expressions todescribe technological development. On the discursivepractice level two discourses were identified.

The aim of this thesis is to investigate the local debate on the Music library in Västervik to see what arguments, pro et contra, that constitutes it. Since its opening the Music library has faced regular threats of being closed down. This is an issue interesting due to several factors, its lack of guaranteed public funding and relative importance to Västervik´s attempts at city branding being two. Using argument analysis, the thesis proposes that the local debate shows traces of both instrumental and culture centered, intrinsical views of the Music library, and that the instrumental view holds both negative and positive poles of opinion while the intrinsical counterpart is one-sidedly positive. Further, the thesis argues that this is in line with a long since documented shift in cultural politics towards a more market oriented discourse..

This report is the result of a questionnaire survey done in cooperation with the company Sydved and their contractors. The investigation concerned all their ordinary contractors. The main goal with the study was to find out the contractors opinion about the current cooperation conditions with Sydved, their opinion about the future and how to improve the cooperation. All contractors got a questionnaire to fill in and return within a given date. The percentage of answers was 48 % at the first stage and further 11 % answered after reminder. The result of the investigation indicated that the contractors in general have a positive attitude to Sydved and the way that the company acts.