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.

The diegetic game world places high demands on how it is designed. It is common that game developers wants to create a deeper player immersion and some developers believe to achieve this by integrating HUD elements into the game world. To find out how digital games can rely on the design of the game world, we performed user studies on beginners who have very limited experience of playing digital games. By observing the beginners, we could discern the visual aspects in the diegesis that helps players understand the game rules and objectives because the beginners won`t make their choices based on previous gaming experiences. If players encounter a variety of difficulties to understand the rules of a game, then it will less likely be a successful game.

The principle of proportionality is considered one of the most important contemporary legal principles on which it intends to protect individual citizens against disproportionate action by the authorities. This aroused our interest prior to this study. The essay reveals how such behavior might look like and how courts have chosen to adjudicate in cases where the individual has been discriminated against or subjected to unreasonable demands in public procurement. That section of the law that were current throughout all court cases are Public Procurement Act (2007:1097) LOU. That which we have seen in every court case is that the applicant has not received a proper fair chance when the requirements of the contract often been asked in a way that either exclude the smaller applicant company or rule out various potential applicants parties due to excessive and sometimes unnecessary requirements.

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.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview.  According to previous research by James A.

Strategies for the board game Hive was implemented and evaluated in this project. The report covers the rules as well as the system that was implemented in order to build strategies. The strategies are evaluated based on how they perform against each other. Two search algorithms were implemented: Minmax and Alpha-Beta Pruning. Alpha-Beta with depth 4 had the best performance against other strategies as well as in individual tests..

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

The purpose of this bachelor thesis is to study, describe andimprove the understanding of voluntary driven libraries. How doesthe library staff view their role? How is the library operationworking in respect of economy, organization structure and systemsof rules? Research methods I used were semistructured interviewsand document research.The theoretical framework was based on Joacim Hansson´sdiscussion about libraries in a local community, Henning Bang´sdiscussion about organization culture and the Swedishgovernment´s non- profit advisory group`s discussion aboutvoluntary work.The results of this study shows that the library staff are enthusiastsmotivated by a wish to spread literature to people who find itdifficult to visit municipal libraries. Other motives for theirvoluntary work is the opportunity for being a part of a socialcommunity, to be surrounded by books and to activate body andsenses. The results of this study also shows that the voluntarylibrary system differ from the traditional, municipal library systemconcerning economy, organization structure and set of rules..

The regulatory framework for constructional calculations in Sweden did expire In January the 1.st, 2011.Since then the constructional regulatory that originally were composed by Boverket (BKR) has been replaced by new common range (Eurocodes) for the entire European Union. This transition has led to changes in existing rules and standards regarding dimensioning area in Grids and has forced a need for updating to structural Engineers.The new calculation system has caused time-consuming studies of the new rules and a proper understanding of all the advice and regulations for the entire profession.This study has been carried out in cooperation with the firm "Knut Jönson Ingenjörs AB i Stockholm?, that has been affected by this transition as all other consulting firms. The firm has requested for a calculation method of wall beams according to Eurocodes. The study's focus is therefore to clarify the rules and guidelines regarding the design of wall beams according to the new regulation.

What happens when employees within the police-force make mistakes in their line of duty? This essay set out to investigate the relationship between labour law sanctions and the criminal law punishments for wrongful acts for government employees. This relationship is also set in the perspective of how acts or statements of xenophobia are handled within the Swedish police-force. Further, the essay aims to examine the principle of ne bis in idem in relation to labour law sanctions and criminal law punishment for wrongful acts, and if these two should be considered in line with this principle. Regarding the relationship between labour law sanctions and criminal law punishment for government employees, the determination for which system to use in any given situation is not fully stipulated.

Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.

The environmental demands are increasing when it comes to product development. EcoDesign isabout minimizing the environmental impact of a product, considering the entire life cycle of it,without compromising other qualities like function or cost. In this master of science thesis amobile phone has been analysed with Ten Golden Rules in EcoDesign regarding production, useand End of Life. Also a functional and an environmental profile were made. The goal was tomake a new concept phone, based on the previous analysis, which communicates userfriendlinessand sustainable development.

The purpose of this study is to describe and understand how the principle of the child?s best interest in the asylum process for families with children is interpreted and implemented in practice by the asylum bureaucrats at the Swedish Migration Agency. Our questions are:?How is the best interest of the child in families with children interpreted by the asylum bureaucrats at the Swedish Migration Agency??"How are asylum bureaucrats at the Swedish Migration Agency reasoning about the implementation in practice of the child's best interest in families with children?The essay rests upon semi-structured interviews with eight asylum bureaucrats at three different asylum units. The interviews are based on an interview guide together with a vignette, which purpose was to see how the interviewees are implementing the best interest of the child in a specific case of a potential application.

This masters thesis concerns three different types of cataloguing within three different memory institutions museums, archives and libraries. The focus lies on the cataloguing elements which are compared in order to illuminate similarities and differences. The Regional Archive and The National Museum of World Cultures - both in Gothenburg - were chosen and compared to KRS, the Swedish counterpart to the Anglo-American Cataloguing Rules, AACR2, 2: nd ed. The purpose of this comparison is partly to display the elements in order to make students disciplines, but also the staff within archives, libraries and museums to become conscious of each others cataloguing methods in regard to future cooperations within the memory institutions and to see if it is possible to create common cataloguing rules for archives, libraries and museums. The questions asked in this thesis are: 1.