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 aim of this study was to determine the basic movements of the riders? pelvis and upper body when riding in trot seated. The study was preformed at a treadmill with seven high level dressage horses and their riders. The movements of the horse and rider were captured with a motion analysis system (ProReflex®) and also recorded on video. The horses were ridden in collected trot, 3.0 m/s.

Education in Swedish sport is mainly based on traditional learning that requires a lot of time and effort, which could be a barrier for trainers since they report a lack of time as a consequence of their commitment as a leader. The Swedish sports movement has noticed some trends that could be seen as influential on the future directions of sport. One of these trends is a changing way of communication where people today communicate to a greater extent with the use of digital technology. The Swedish sports movement has to relate to this and follow the evolution. The use of e-learning has increased in higher education and organizations over the past decades.

This thesis uses critical discourse analysis to examine how the English-speaking press in Hong Kong constructs the conflict between the political movement Occupy Central and the Chinese central government. The empirical material consists of ten articles from the region?s two largest English-speaking newspapers, Hong Kong?s oldest newspaper, the South China Morning Post, and China?s only national English-speaking newspaper, the China Daily. Building on the works of Teun van Dijk, Norman Fairclough, Ruth Wodak and John E. Richardson it examines what political ideologies that are favoured by the press and what attitude the press shows for democratic development.

Qigong was initiated by the Chinese government in the 1950´s as a domestic medical tradition to be included within a modern scientific framework. During the first decades it became popular among the élite. During the 70´s and 80´s scientific confirmation of the existence of qi contributed to its immense popularity among the population. Charismatic leaders with a traditional background were leading their groups in parks and the movement was booming. In 1992 Falun Gong was established by Li Hongzhi as qigong taken to a higher level.

Background: The starting point of the thesis is the growing importance of negotiations that serve to establish a relationship between the parties involved as companies? business activities are getting more complex. Purpose: The purpose of the thesis is to find and to analyze which elements are of importance for parties, when creating a successful negotiation with regard to building long-term relationships, and if those elements differ for sales and procurement negotiations in companies with business activities of various kinds. Research method: The study was realized with the help of twelve qualitative interviews. Result: The elements of importance when creating a successful negotiation with regard to building long-term relationships were mainly elements of co-operation and to some extent elements of competition.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

This study sets out to investigate the social significance and political use of three historical places, from the theoretical starting points of landscape, objects, society and rituals. The Teutoburger Forest in North Germany has had an international effect, being a german national icon during the reformation and through two world wars, Old Uppsala is a place of great importance for the creation and reproduction of Swedish national identity during several hundred years, and Eketorp ring fort on Öland in Sweden is of more regional importance. All these places have been used for social and political reasons through history. History can be used in a constructive or a destructive way. This study stresses the importance of a critical scientific tradition..

Syftet med uppsatsen a?r att beskriva och diskutera ?Psychodynamic Movement in Analytical Music Therapy?, en metod inom analytiskt orienterad musikterapi da?r kropp och ro?relse anva?nds som terapeutiska redskap, fo?r att stimulera till o?kad kunskap om psykodynamiskt ro?relsearbete i musikterapi. Metoden ?Psychodynamic Movement in Analytical Music Therapy?, har kroppen som medium fo?r ro?relseimprovisation och kroppsuppfattning i musikterapi. Anva?ndandet av kroppen i ro?relse anses stimulera till o?kad kontakt med inre ro?relse sa?som sinnesfo?rnimmelser, ka?nslor och blockerad psykisk energi, som i sin tur anses underla?tta uttryck och erfarenhet av dessa inre processer.

The purpose of this paper is to investigate what consequences the discussed Balken-case have had with regards to freeze-out prices decisions for cash bids. In order to evaluate this, a comparison with a previous study is made. Last but not least, the aim is also to see what kind of arguments the minority successfully can make use of in order to reach a higher freeze-out price nowadays. Underlying the results is basically an empirical survey based on arbitrations disclosing the tendencies after the Balken-case compared to before. The empirical investigation shows that practice has become more clear and uniform after the settlement of the Balken-case where a movement from theoretical values towards market prices is recommended.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

It is of increasing importance to in the most effective possible way, manage and control all the transactions of raw materials, products and information that are exchanged between an organization and all its operators. These flows and the need for strategy and managing the processes of planning, implementing and control of the supply chain, has given name to the concept supply chain management. Supply chain management involves all movement and storage of raw material, and all the processes that is needed to manufacture a product from origin to consumption. Globalization, technology and increasing time and quality-based competition are all driving forces behind the concept and reasons for an increasing interest in supply chain management.The purpose of this essay is to by using a qualitative case study examine which decisive success factors that can be identified for effective supply chain management. We have compiled different theories on the subject to use for analyzing a case study Li & Fung, who is a successful supply chain management company.

The subject-matter of the following essay is to investigate the relationship between what is commonly called Deep Ecology or Biocentric Philosophy, as articulated by the co-founder of the Deep Ecology Movement, Arne Naess, and later proponents of the biocentric school of environmentalist thought. I contrast Naess? concept of Self-realization as founded in his Ecosophy T to the ideas of american conservationist and co-founder of the radical green movement Earth First! Dave Foreman, and to the controversial finnish environmentalist and ecofascist Pentti Linkola?s ideological agenda of population-reduction respectively.According to some critics of the movement, especially the social ecologist Murray Bookchin and French liberal philosopher Luc Ferry, the Deep Ecology ideology is essentially misanthropic and totalitarian in structure. A central idea among deep ecologists is that ecosystems and natural entities have intrinsic value in themselves, even outside a human social context. This idea is thought of among deep ecologists to create a philosophically sound basis for counteracting the environmental global crisis.

AbstractHåkan Ljung: Förklassik för knäppinstrument. En studie kring en sonat för cittra av Johan Wikmanson. Uppsala universitet: Institutionen för musikvetenskap, C-uppsats för 60 poäng, ht 2005.My main purpose with this thesis is to highlight a piece of music written for a relative of the 18th century cittern. This sonata, composed around 1780, is a well thought composition written in a pre-classical style.  The composer of this music is Johan Wikmanson (1753-1800) who is mostly known for his string quartets, songs and piano pieces. Because of the importance for the music as a whole, one task is to reconstruct the second movement from severe errors. This was carried out by doing an overall analysis of the two movements themes, motives and structures.Since many arrangements for plucked instruments occurred by other composer's works, my second aim is try to tie this Sonate as an original version written by Wikmanson himself. As a part of my main purpose, the reader will also receive a short presentation of the Swedish cittern designed by the Royal instrument maker Johan Öberg the elder (1727?-1779) with a description of its connection with the manuscript. .

This paper intends to examine the knowledge challenges in small IT companies which is going through rapid growth. The movement of information and knowledge is a social and very complex process. The challenge for technology is the social as information and knowledge requires. To believe blindly that technology will solve the problem is what many people think. In order to understand how technology can support information and knowledge management one needs to understand what information and knowledge is.