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 purpose of this thesis is to increase the understanding of why convertible bonds are a relatively uncommon financing method in Sweden. The aim is to find the explanatory factors for this situation. The analysis is based on interviews conducted from three perspectives; the investor?s, the adviser?s and the issuer?s. The main finding is that the Swedish financial market has characteristics that inhibit the development of a convertible bond market in Sweden, leading to the fact that most convertible bonds are issued under special circumstances.

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.

The market of electronic commerce is under constant growth and change. New technology makes it possible for the consumer to obtain digital products in a quick and easy manner. Record companies adjust more and more to this ever changing environment. The purpose of this thesis was to evaluate how Swedish retailers of MP3 work with bundling strategies. A case study was conducted on two Swedish retailers, CDON and Homedownloads.

This essay is called Imaginary non-community, How Swedish press portrayed the fight for freedom in Tunisia and Hungary 1955 and 1956 and it describes how two similar struggles for freedom are portrayed through the eyes of the most popular Swedish news papers Dagens Nyheter, Aftonbladet and Expressen. In 1955-56 Sweden is a country where the focus lies within the nation itself with economic growth and the building of folkhemmet. The Swedish social program for a more improved living condition. Outside of Sweden the cold war is reigning and the Swedish international politics is careful and passive. The fear of communism makes Sweden side with the western powers and therefore they (Swedish politicians and news papers) do not object to the French military effort to strike down the rebellions by force in North Africa.

Before 1944 homosexuality was an act of crime and you could be sentenced to prison for up to 2 years. This law only included men, women where not thought having homosexual activities. Although homosexuality was not a criminal act after 1944 it was still on the list over Swedish diseases, a list maid by the Swedish board of social affairs.The years between 1978 and 1984 a study of the homosexual life in society was maid. The most important thing that this study showed was that homosexuality means that you love someone of your own sex, and that you aren?t different from the rest of the society, except that you choose to love someone of the same sex.The work for equality between these two groups started after 1979 when the Swedish board of social affairs took homosexuality of their list over Swedish diseases.

The purpose with this master thesis is to analyze how the Swedish County Administrative Board (Länsstyrelsen) acts in an environment that changes fast with more regional actors than ever before. There are also proposals regarding new public authorities and eventually a reduction of the Swedish County Administrative Board.By studying a report issued by the Board in December 2005 the aim is to find their intentions and actions for the future. By using three diverse theoretical concepts - the public organisation, the instrumental perspective and two separate perspectives from new institutionalism - the expectation is that I will have the possibility to analyze the intentions of the organisation in many different ways.In this case study I also want to take into consideration the central discourses in the regional debate, shall we decentralize or shall we keep on having a strong state even in the future? What kind of regional policy does the Swedish County Administrative Board prefer?The result shows that the Swedish County Administrative Board struggles for a strong state even in the future, but it does not propose any huge changes. In many ways it seems like they act as they are supposed to - as an instrument for the government - but despite that it is obvious that the Swedish County Administrative Board tries to show that it has the traditions and knowledge.

The purpose of this thesis was to investigate thephenomenon language café, an activity that is held in public libraries into which anyone is welcome who wants to practice their skills in Swedish, and see how this can be put in relation to integration. To reach the purpose we developed two research-questions; What does the language café fulfill for its participants? and How can the language café contribute to the promotion of integration? The study is based on semi-structured interviews with seven participants from language cafés. The theory used to analyze the results from the interviews is the Swedish sociologist José Alberto Diaz theory about the integration process which can be divided into seven dimensions. The findings of the thesis were that the language café can fill the function as a place to Speak Swedish, for Community-information, a place to meet and a place for trust and self-confidence.

Sweden became a member of the European Union in 1995. Consequently Sweden became obligated to implement the Working Time Directive 2003/88/EC (formerly termed 93/104/EC). At that time Sweden considered that their legislation already gave their employees as high level of protection as the directive prescribed. Instead they decided upon an adjustment of the collective agreements concerning working time. A particular EC-restriction was incorporated in the Working Hours Act (SFS 1982:673).

Our essay is about the grammar structure that the participants in A- and B- level of a school in the middle of Sweden, in the subject, Swedish as a second language, process. We have collected written productions from an A-level group and a B-level group and made a comparison between them morphologically and syntactically according to the processability theory by Pienemann.Processability theory was applied to Swedish by Pienemann & Håkansson (1999), with five steps in syntax and four steps in morphology. It turned out that the B-level group had much higher processing level of grammar than the A level group and one of the reasons for this can be that grammar is explicitly taught during the first year of studying Swedish as a second language in the school we have chosen to study..

The purpose of this thesis is to examine how the president of Venezuela, Hugo Chávez, is described in Swedish mass media. The research question of the paper is "How was president Hugo Chávez portrayed in Swedish newspapers in the 2004 Venezuelan referendum?". The answer of this question provides information about how the mass media form the image of current political events which is an important aspect of power. The applied method and theory in the study is the critical discourse analysis.

With the introduction of the Swedish Code for Corporate Governance in December 2004, most companies listed on the major Swedish stock exchanges were required to have a nomination committee responsible for, among other things, evaluating the incumbent board and nominating new candidates. This master thesis aims at analyzing the effects of these nomination committees on institutional investors in their corporate governance, through a qualitative study of 13 interviews. We have found that institutional investors have become more active through their participation in nomination committees and that they have gained more influence over the companies in which they own shares. We believe that in reality nomination committees have more influence over the selection of the board than was intended when the Swedish Code was written..

This thesis scrutinises the material on post World War II Swedish architecture produced by the Swedish Public diplomacy organisation "Svenska institutet" ("The Swedish Institute") during the period of 1945 through 1976. The outset is the dilemma encountered by every such organisation: how can the projected narrative of the own nation relate to as many countries as possible, without becoming too general? And how can the organisation address specific countries, without excluding others?By employing a two-sided model of interpreting the material, where it on the one hand is interpreted from the universal properties projected on the narrated architecture, and on the other hand from the particular ideological notions related to the same, the thesis suggests that the Swedish Institute continously relates the architecture to a West-European and American context by consistently connecting its universal properties to particular ideological notions orientated towards the West.The results underline the malleability in regard to ideological notions connected to modernist architecture. Earlier research in the Swedish context has focussed on how modernist architecture in Sweden, under the local tag "funktionalism", was established in regard to a Swedish audience as a particular Swedish architecture by relating it to a alleged continuos Swedish tradition, as well as to notions of a a progressive welfare state. By studying a similar material, though aimed towards a foreign audience, the thesis suggests that these allegations constitue an elucidatory example of how national and ideological narratives can form within the framework of technological-ideological dynamics of modernist architecture.

The purpose of this study was to investigate how Islam and Muslims are portrayed a) in results from studies on Swedish teaching materials, and b) in articles in Swedish media newspapers. The study was conducted through two separate studies. In the first study, five previous research reports on how Islam and Muslims are portrayed in Swedish teaching materials were analysed in order to discern the main results regarding the portrayal of Islam and Muslims. In the second study, newspaper articles from 11 Swedish newspapers were analysed in order to discern which central themes emerge in the description of Muslims and Islam in said newspaper articles, as well as which properties and features are attributed to Muslims and Islam in the articles studied. In both studies, the data was analysed inductively through a qualitative content analysis.

This work deals with the introductory course for immigrants (Introduktionskurs för invandrare ? IVIK) in the Swedish municipalities. I have studied how the participants in this education are brought into a Swedish understanding of religion, both in the formal SO (social studies) and when it comes to informal transferring of values.I have interviewed teachers and school leaders, interviews which I have then analysed.To understand the educational environment, I have used Antonio Gramsci´s theory of hegemony, as I perceive it, as well as Michel Foucault´s ideas of power and knowledge.I have found that fostering into a ?Swedish? view on religion appears in the education, implicitly as well as explicitly, though the informants tend to have an ambivalent opinion as to how this should be carried out, and to which extent..