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.

The purpose with the study is to see how middle managers in communal elderly care looks at the implementation of the salutogenic way of working in their operations. And how it affects the middle managers working situation. We studied which scope of actions middle managers has in the salutogenic way of working. We had previous knowledge that the salutogenic working way is an ongoing work of development in several communes, and therefore we chose to study in a profound way how this work of development affects the middle managers working situation. To reach a deeper knowledge about how the salutogenic way of working affects the middle managers working situation we conducted a qualitative study with been seven semi-structured interviews with middle managers in different geographical communes.

Discussions about the democratic deficit of the European Union have gotten more intense and the criticism usually points towards a great gap between the citizens and the EU politics. In this study the political communication policy is being put under the scope to investigate to what extent the policy is designed to counter the democratic deficit, supported by the theory of deliberative democracy. The analysis examines three aspects of the deficit ? decentralization, participation and the distribution of information ? and makes research into the communicative measures that have been implemented. The importance for EU to make deliberation possible is stressed throughout the essay and in the conclusion I argue that improvements still need to be made.  .

I föreliggande arbete har mätningar och utvärderingar av kvistreaktioner utförts. Mätningar av kvistkrypning har utförts på furubräder och mätningar av kvistsprickor i högtemperaturtorkad gran. En fältstudie innehållande en nulägesanalys och probleminventering följdes av ett antal provtorkningar. Torkningsförloppen filmades med en videokamera för att detektera när under torkningen som kvistarna kröp. Torkningsscheman togs fram med hjälp av ett torkningssimuleringsprogram samt med hjälp av erfarenheter från industrin.

The  change that has occurred during the past few decades concerning the development of electronic records, information technology and the constantly increasing quantity of information, have confronted the archival discipline with new challenges. In the digital world, the concept of ?record? has changed from representing something lasting and physical to something much more abstract and transient. The way to approach archival description has also changed, from focusing on the static preservation of archival records, to documenting the transactions of organisations, and to clarify operational processes. The discussion about the general purpose of the archival discipline, and its place in a changing world, has led to a new approach to archival description.

Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our empirical data collection. .

This thesis analyses the scope of the treaty articles 43 and 48 concerning the freedom of establishment of companies. The interpretations of these articles made by the Commission and the European Court of Justice are analysed to see whether they are consistent. The analysis encompasses the provisions and directives in the field of EC Company Law as well as the essential case law from the ECJ regarding these issues. The conclusion that must be drawn from this thesis is that the Court of Justice adds the momentum in these issues whilst the Commission is held up by political considerations..

Abstract - A business to change the world- An analysis of norms Textbooks for International Economics, in Upper-secondary Schools, Sweden 1994-2008 In this paper textbooks, for International Economics in Upper Secondary Schools in Sweden1994-2008, are analyzed with regard to norms related to taking moral responsibility for environment and society. A method for making discourse analysis, previously illustrated by Östman (2008), is used to deconstruct the knowledge content regarding norms about taking responsibility in relation to different social roles. The first question is: what different norms about taking responsibility can be found, in relation to different social roles? Different social roles that can be found in the studied material are: business-people, consumers, politicians/civil servants and citizens. Norms of taking responsibility in relation to the environment and society are studied in this paper in relation to these different roles. The second question is whether a discursive change in the material can be found. One case of discursive change can be found which is related to the role of a business.

Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our empirical data collection. .

Discussions about the democratic deficit of the European Union have gotten more intense and the criticism usually points towards a great gap between the citizens and the EU politics. In this study the political communication policy is being put under the scope to investigate to what extent the policy is designed to counter the democratic deficit, supported by the theory of deliberative democracy. The analysis examines three aspects of the deficit ? decentralization, participation and the distribution of information ? and makes research into the communicative measures that have been implemented. The importance for EU to make deliberation possible is stressed throughout the essay and in the conclusion I argue that improvements still need to be made.  .

Not enough attention has been paid to the correlation between the failure of peacekeeping operations and the actual source of civil wars. This text is an attempt to fill that gap. Hence the question: under which conditions is it possible for peacekeeping operations to replace the responsibility of the state concerning the security aspects of the social contract? The outset of the text, using the theories of Robert Nozick, is a theoretical approach towards the founding of states, described as the merging of entities. The theory serves a purpose since it, in combination with identity, illustrates in what manner the glue of society occurs and the rallying around other kind of loyalties like clans and ethnicities.

Applicering av överlast på kalkcementförstärkta jordar är ofta förekommande idag, forskning indikerar dock på att överlasten här, inte ger samma effekt som på oförstärkta jordar. Med grund i uppmätta värden i fält, visas i denna rapport, sättningsdifferenser mellan att använda överlast jämfört med att endast applicera brukslast. Resultat av analyserna visar på sättningsbeteende observerat i fält. Om erforderlig liggtid för brukslast finns, uppstår endast små sättningsdifferenser mellan att använda överlast eller inte.Genom att utföra sensitivitetsanalys i FEM- programvaran PLAXIS studeras kryputvecklingen i den förstärkta jorden. Effekten av att applicera en överlast visas för krypsättningar över lång tid.Inget resultat från de numeriska FEM- analyserna visade att märkbart gynnsam effekt uppstår på grund av överlastens applicering, med avseende på krypsättningar.De numeriska analyserna utförs i 2 och 3 dimensioner för att belysa effekt av förenkling av ett lastfall som inte uppfyller krav för oförstärkta jordar i plant töjningstillstånd.Utöver detta ges efter en litteraturstudie, förslag på hur vissa indataparametrar kan utvärderas från empiriska relationer.

Den senaste kursplanen i idrott och hälsa betonar att friluftsliv ska vara en del av undervisningen. I samband med en flygande inspektion av skolinspektionen 2010 uppdagades det att olika bollsporter var det som förekom mest i idrottsundervisningen. Med detta i åtanke var undersökningens syfte att beskriva innehåll och omfattning i friluftsundervisningen i skolan, och om det fanns några skillnader beroende på om skolan ligger i en stats- eller naturmiljö. Undersökningens syfte var också att ta reda på elevernas uppfattning om vad friluftsliv är och deras inställning till friluftsliv. Undersökningen har en kvantitativ komparativ ansats och resultatet baseras på 76 enkäter.

The legitimacy of the European Union is being questioned, and this has put focus on the democratic deficit, as the main reason for the negative outcome of the referendum about implementing the last initiated treaties of the union. In this essay the credibility of the problem solving strategy through the communication policy of the commission is being put under the scope. The objective is to treat the credibility of the solution to the main problems of the EU as an important part of how the democratic, political system works and how it deals with taking care of its? supporting and demanding channels of communication. The importance of a citizen platform to form common interests and a strictly European dialogue using media, common debates and several other possible ways to advocate this solution throughout the whole union is stressed here..

How does the idea of entrepreneurship for young people relate to media discourses? We have analysed magazines on entrepreneurship from the perspective of Faircloghs critical discourse analysis method to see how the magazines, by there own position in the entrepreneurships discourse, relate the idea of young entrepreneurship. The society wants more people to start their own business, why? The issues of the shift from youth as social problems to youth as entrepreneurs is discussed in the thesis as well as the scope and content of this discourse as a possible new ideal for youth in Swedish society..