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.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

This thesis discusses the Swedish drug policy and its principle of prohibition. In the world of today there is an ongoing discussion about prohibition and the concept of harm reduction. This thesis is an analysis of Swedish drug policy and an investigation as to whether the prohibition concept is in a state of decline. It tries to answer the question; is the Swedish drug policy moving away from its prohibition principle towards a harm reduction principle? The recent debate, articles, documents and earlier research has been analyzed in order to find answers to my questions.

I dagens samhällsplanering strävar man ofta mot att utforma kommunikativa planeringsprocesser där skilda intressenter är delaktiga i planeringsförfarandet. Avsikten med en kommunikativ planeringsprocess är att inbjuda aktörerna i processen till samverkan och dialog i syfte att få till stånd ett gemensamt agerande. Syftet med min uppsats är att studera hur samverkan mellan två av aktörerna i planeringsprocessen för Kiruna stadsomvandling, Kiruna kommun och LKAB, fungerar. Aktörerna i planeringsprocessen för stadsomvandlingen har tidigare i processen uppfattats som två olika grupper som agerat ur ett ?vi och dom?-perspektiv.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Problems with the current energy system, which partially relies on non-renewable fuels, are increasingly recognized. Emissions of greenhouse gases from fossil fuels may speed up global warming, which in turn leads to a number of negative consequences. Nuclear energy is risky and relies on consumption of a scarce resource. This leads to a demand of renewable energy that is also economically feasible. One possible renewable source of energy is solar energy.

The aim of this pilotstudy was to compare the plaqueformation during four weeks in individuals using a mouthrinse containing either essential oils (Listerine Cool Mint) or CPC (Colgate Total) as a complement to their ordinary toothbrushing. Another purpose was to evaluate the individual?s experiences regarding taste and sensation in the mouth after rinsing. A semiblind, clinical pilotstudy was conducted in 20 individuals at a university in southern Sweden. According to a screening-plaqueindex the individuals were stratified into two intervention-groups of ten people, one group rinsing with essential oils and one group with CPC twice daily as a complement to their toothbrushing routine.

The purpose of this essay was to examine what consequenses of alcohol and narcotics that youth magazines describe and how the user and addict is described. My porpose was also to examine what situations the magazines claim that alcohol and narcotics are related to.The questions for my studie was:1. How is an alcoholic/drug addict /user described in youth magazines?2. What situations are related to alcohol/narcotics in youth magazines?3.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

In the global and rapidly changing society Environmental scanning is becoming a more and more important tool. Today it is not the availability of information that controls an organizations behavior, but the information that the organization chooses to absorb. This is the case for a multinational cooperation as well as for the local golf club. Swedish golf clubs have during the last 100 years had an amazing development and today there are almost 600 000 registered Swedish golf players. The development has however stopped and even declined some during the last couple of years.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.

Romanies have long lived outside the fabric of society and have long been exposed to discrimination in Sweden as well as the rest of Europe. The purpose of this study is to elucidate the experiences of young Finnish romanies in their everyday lives as well as their perceptions of living as a minority group in Stockholm today. Previous scientific researchers have often concentrated their studies on the romanies as a group, so we, the authors have chosen to concentrate our research on the individual?s own experiences. We, the authors have chosen to use a qualitative approach, to give us the opportunity through using open ended interview techniques to comprehend and interpret the individuals own accounts.

The purpose of this thesis is to examine the role of bibliotherapy at hospitals and also what knowledge of and insights on bibliotherapy a few Swedish hospital librarians have. Questions investigated are: What role do the hospital librarians think literature has in the treatment of a patient? What is their view on their role as a hospital librarian and do they believe that they can have a part in the treatment of a patient? Is the concept bibliotherapy commonly used or is there another term in use? How important is the linkage between healing and literature? In this study, the view on bibliotherapy is limited to a hospital perspective. The purpose of the study is therefore to investigate bibliotherapy at the hospital. Six qualitative interviews with hospital librarians were performed at three general or combined general/medical hospital libraries.