The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

In Sweden the residential and commercial sector is a major user of energy, why the Swedish government has set a specific goal to half the energy usage in buildings by 2050, compared to 1995. The Swedish Energy Agency has therefore started the campaign ?Halvera Mera? to encourage demonstration projects that will show how to renovate in an energy efficient way, and in doing so prove that it is possible to reduce a building?s energy usage by half and still make a profit. These projects are intended to serve as good examples and give inspiration to residential owners to perform energy efficient renovations. To make sure that these projects serve their purpose, it is important to know what will inspire and what will impede a residential owner to invest in energy efficiency improvements.

The knowledge of value-enhancing factors in condominiums is very important for real estate agents when valuing condominiums, but it is also of interest to the owner for an upcoming renovation and sale. Previous research has sorted out the most fundamental factors affecting value of condominiums such as location size, age and condition.The purpose of this paper is by consumer?s actual preferences regarding various attributes identify the most value-adding factors in condominiums. Thereby we want to add and nuance previous research.This has been done through a quantitative method in which possible buyers have ranked how various attributes affect their willingness to pay. The results were analyzed and the median of the various attributes have been recognized.The result shows in accordance with previous research that the location is the primary value-adding factor.

The aim of this thesis has been to discuss whether remainders of colonial influences exist within the UN's definition of torture or not. The discussion has been presented from a postcolonial point of view, in dialogue with contemporary power critical theorists. In order to raise awareness of a potential colonial influence, the following questions were intended to be answered:?                                        Are there any reasons, if so ? which ones, to regard the UN's definition of torture as a colonial project? And;?                                        To what extent is the term ?inhumane? limiting for the prohibition against torture from a postcolonial perspective?One of the most central arguments of the chosen theories is that the term ?inhumane? evokes prejudices that a racializing apparatus within the social norms of the UN automatically produces. These prejudices are, according to the theorists, influenced by images of people in non-western and non-secular (especially muslim) societies as more prone to exercise ?violence? and ?cruelty? towards their own citizens as well as towards the population of the world in general.

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

The purpose of this thesis was to investigate how the distance between real estate manager and the managed item influenced the real estate management process. The overall real estate management within Lantmännen Fastigheter AB was investigated to give suggestions on how to improve the quality of the real estate management within the company. To do this, questionnaires, interviews and observations was performed within the Lantmännen Fastigheter AB organization. Real estate managers answered questions about their role as real estate manager, maintenance planning, decision processes, leasing and strategies within the company.The analysis of the questionnaires, interviews and observations showed that the real estate managers wants to rearrange their spent working hours around on working tasks to spend more time on the tasks that brings income and spend less time on tasks that are unsatisfying and unnecessary. The analysis also shows in which areas the real estate managers want more support and education and that they mostly work with unplanned maintenance.

The concept of quality is difficult to identify clearly. Many attempts to define quality havebeen made, but the resulting definition remains vague.The quality concept (in the artistic sense) has since 1974 played a leading role in Swedishcultural policy. In the spring of 2009, a publication, named ?Kulturutredningen? waspublished. This report suggested a number of changes for the Swedish cultural policy.

Socialt arbete är ett ombestritt ämne. Begreppet har visat sig vara svårt att definiera och en samstämmig bild av vad socialt arbete innebär står inte att finna. Uppfattningarna om hur det sociala arbetet skall identifieras är många och således syftar studien till att kritiskt utreda begreppet socialt arbete och ta reda på hur det sociala arbetet förhåller sig till definitionsfrågan i både forskning och praktik. Studien följer frågeställningarna angående hur begreppet socialt arbete definieras i forskning och praktik och även hur det sociala arbetet påverkas gentemot definitionsfrågan. Studien har utförts utifrån en så kallad triangulering där både en litteraturstudie och kvalitativa intervjuer av yrkesverksamma i det sociala arbetet har utförts för att utreda begreppet socialt arbete och dess identifiering.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

Vid en fastighetsöverlåtelse är det mycket information som ska utbytas på kort tid, mellan köpare, säljare och mäklare vad beträffar fastighetens fysiska skick och standard. I egenskap av en lojal, opartisk och sakkunnig person avseende fastighetsförsäljningar, har mäklaren ålagts en upplysningsplikt avseende sådant kring fastighetens skick som denne iakttagit, känner till eller annars har anledning att misstänka, som kan antas ha betydelse för köparen. Räckvidden av mäklarens upplysningsplikt gentemot köparen, avseende fysiska missförhållanden enligt FML 16§ 3st. kommer att utgöra uppsatsens brännpunkt. I detta inryms att söka klar-göra vilka typer av fysiska missförhållanden som en mäklare förväntas informera en köpare om, för att inte riskera att drabbas av någon typ av påföljd.

This study deals with integration between core subjects and character subjects on the upper secondary schools Electrical Engineering Programme. The purpose is to investigate how four teachers define subject integration, which the advantages and disadvantages are according to them and what the purpose is whit integrate the core subjects and the character subjects.The finding in this study highlighted that between themselves the teachers had different definitions of subject integration. In order to start up with a integrated working model the teachers had to come up whit a mutual definition of subject integration..

Syftet med denna studie är att utifrån pedagogers definition av begreppet utomhuspedagogik belysa pedagogers didaktiska ställningstaganden i samband med den pedagogiska verksamhet som bedrivs utomhus inom förskola och förskoleklass.Studien utgår från Anders Szczepanskis definition av begreppet utomhuspedagogik, där utomhuspedagogik ses som att: lärandets rum flyttas ut, växelverkan mellan sinnlig upplevelse och boklig bildning samt att platsens för lärandet är av stor betydelse.För att besvara studiens syfte och frågeställningar har det genomförts sex samtalsintervjuer och sex utomhusobservationer. Resultatet visar att respondenterna inte definierar begreppet utomhuspedagogik på samma sätt som Szczepanski. Vidare visar resultatet utifrån de didaktiska ställningstaganden pedagogerna tar i samband med sin utomhusverksamhet att hälsa ses som den största anledningen till att bedriva pedagogisk verksamhet utomhus. Pedagogerna ansåg inte att platsen för lärandet hade någon betydelse utan de menade istället att planeringen är det som betyder något. Den slutsats författarna till studien kom fram till var att det inte i enlighet med Szczepanskis definition, bedrivs utomhuspedagogik på respektive förskolor och skola..

The purpose of this essay is to investigate the term equableness in the Swedish elementary school with a take-off point in the free school reform from 1992. This essay starts with the political background of the terms equableness and freedom of choice and the official governmental guidelines. Research from Bo Malmberg and Gabriel Sahlgren act as a framework for the whole essay as their theories are tested. The main problem is presented as the question: is the debated concern regarding a lowered equableness since 1992 justifiable? Both researchers define equableness as a difference in grades but undertake a collective versus a more individual approach.

This thesis examines the environmental benefits resulting from the choice of environmental certification scheme, with focus on energy. This was carried out by studying the measures that were implemented as a result of the certification of Sweco's three largest office buildings in Stockholm, Gothenburg and Malmö. The office property in Stockholm has been certified with the Swedish Environmental Building, Gothenburg with the British BREEAM and Malmö with the U.S system LEED.The results from the study indicate that an environmental certification can reduce the energy consumption by up to 59 percent and the water consumption by 20 to 66 percent. However; the interviews, literature study and simulations in MATLAB indicate that the size and scope of these environmental benefits depend on several identified factors: the type of building and its conditions, system selection, grade level, the choice of indicators, the ambition of those involved and when in time the certification process begins. The comparison between Environmental Building, LEED and BREEAM showed that Environmental Building for the office property in Stockholm gave the largest environmental benefit in terms of reduced energy consumption thanks to several large measures.

Today's climate and environmental issues have now been up for discussion for quite long. Various environmental measures have been taken, but it is not always certain that those measures actually are for the better because of the complexity of our environment. Therefore, studies of whole life cycles are very important even if they are time and resource intensive.Real estate accounts for 15% of global carbon emissions, but also affects our environment in many other aspects. In Sweden this number is even higher. About 30 % of its carbon dioxide emissions originates from building sector and changes are therefore of great importance.