En typ av beskattningsregler som finns i de flesta av EU:s medlemsstater är Controlled Foreign Corporation(CFC)-lagstiftning. CFC-lagstiftningen reglerar beskattning av delägare i utländska juridiska personer med lågbeskattade inkomster. Den svenska CFC-lagstiftning är bl.a. till för att motverka och hindra internationell skatteflykt. Det kan t.ex.

Background   The patient's rights to self-determine their own health care is described in Swedish legislation and guidelines. However, due to infancy, unconsciousness, severe brain damage or certain diseases, some patients might be unable to make such decisions. Ethically difficult situations do occur, not infrequently associated with culture. Since the patient is vulnerable, there is a risk that the patient in the treatment and care can not be bothered to maintain right to autonomy and that the nurse violates patient integrity.Aim                 The aim of this study was to illustrate the nurse's dilemma when the patient refuses vital caring efforts.Method           A literature review of eight scientific articles with a qualitative approach was performed.Results           The results revealed the following domains to describe the nurse's dilemma when the patient refuses vital care interventions: patients? reasons for treatment refusal, the nurse's understanding of the patient's refusal of care and contradictory legislationConclusion     More knowledge and discussion of the patient's decision-making competence is needed for both the nursing profession and those who make decisions on legislation..

In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.

This thesis is on the subject of different views on abortion. With a qualitative analysis of the family planning policy in China and interviews with four persons living in China I try to answer what abortion can mean in this context. I use the results from an earlier study of the antiabortion lobby pro-life and the last republican candidate Mitt Romney to compare how abortion is being constructed in different ways. Reproduction is in both USA and China, among other countries, a subject for regulation. Following thesis wish to explore how that is done and what consequences it brings.

Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.

This thesis intends to examine the role of the city, Dublin, in the Irish economic growth during the 1990s. It is a case study where Dublin is compared with current theories on post modern cities as growth machines and increasingly prominent actors in the global context. The study has an interdisciplinary approach but focuses on political science issues such as power distribution, global-local governance and local political organisation. It is a theory driven study that also intends to add aspects to the understanding of the cities of our time. I argue that Dublin has faced a lot of changes during the last decades in accordance with the post modern city.

This report describes a Bachelor thesis work in which a robotised laser welding cell has been modelled and simulated for the purpose of making a presentation movie. The report shows that the work has been concentrated on making the movie from the modelling phase through the recording of the movie and ending up with the editing of the final presentation movie. A pre-study was made prior the Bachelor thesis work. In the pre-study a literature study was conducted about measurement and calibration of a welding cell. Measurement of almost all equipment in the entire cell was also conducted in the pre-study.

Making accurate predictions of private consumption expenditures is a difficult task. This thesis examines if consumer confidence can be used to forecast consumption. Using regression analysis, the link between consumer confidence and private consumption expenditures is analyzed for Sweden between the years 1994 and 2005. Two different models are estimated. In the first model consumption is regressed only on consumer confidence, while model two is extended to contain more variables.

Syfte med denna uppsats är att kritiskt granska och analysera Irving Janis begrepp groupthink samt bedöma om det är en hållbar teori.De frågeställningar jag valt att behandla är:? Vilken kritik har och kan riktas mot Irving L Janis groupthink teori?? På vilket sätt har groupthink teorin utvecklats sedan uppkomsten?För att besvara frågorna och uppfylla mitt syfte så genomförde jag en litteraturstudie där jag utgick från en kvalitativ ansats.Resultatet visade att sedan Janis myntade begreppet 1972 har kritiken främst riktats mot det bristfälliga stöd teorin fått, dess negativa utformning samt Janis snäva inriktning på när groupthink leder till fiaskon. Utifrån denna kritik och min egna analytiska förmåga kommer jag fram till groupthink teorin inte är att ses som en hållbar teori. Det sätt groupthink teorin utvecklats på är att den gett upphov till flera andra förklaringsmodeller när det gäller beslutsfattande i grupp samt att den verkat som en katalysator för detta område inom smågruppsforskningen..

The environmental debate is more intensive than ever before and the demands on companies increase. There are a number of methods to make it easier for the companies to fulfil the demands. Life Cycle Assessment (LCA) end ecodesign are some of the methods that can be used. Syntronic AB has the possibility to reduce the products´ environmental impact in the design phase. Therefore it is important for the company to make it possible to visualize the negative environmental impacts a product can cause in an easy way. It is also important to visualize for there clients if any improvement is possible. The purpose of this thesis is to develop a simplified model.

This degree project shows how four language teachers teach foreign languages with focus oncommunicative competence, and how their vision of teaching correspond to their reality in the classroom. How do they motivate the students in class and are the conditions good enough tohelp the teachers reach the national goals? A teacher?s vision is formed by his or her education and experiences. However, there are a number of factors which can help or hinder a teacher to reach his or her ideal teaching. Among these factors are the curriculum, the preknowledgeof the students and available technical resources.

Starting at the end of the Cold War, this publication assesses the impact of the upheavals in Eastern Europe and the atrophic Soviet Union on the Swedish doctrine of neutrality with its 200 year old tradition. Since the end of world war two the proximity of the Soviet Union had constituted the major impetus for upholding a position of neutrality and as this vanished a pressure for change was created. This essay works with a theoretical framework delineated by Kjell Goldmann and under this disposition, the Swedish tradition of neutrality, governmental positions, opposition and four major influential newspapers are studied. The standings of each variable are canvassed in an attempt to explain the development of Swedish security policy during the crucial years of 1988-1992..

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

The aim of this study is to widen our knowledge about the basic idea about having an open preschool for adopted children as understood by parents of adopted children and a preschool teacher. Sweden has a large number of international adoptions, in an international comparison among the highest numbers of adoptions per capita. Interviews were carried out with seven adoptive parents and one preschool teacher teaching at a special preschool for adopted children. It was found that adoptive parents had no particular problems with placing their children in an "ordinary" preschool. However, they choose to place the children in an open preschool solely for adopted children because of the possibility of sharing similar experiences as parents and children as well.

In this paper five different commonly used methods of making a mount for a costume in along term display was investigated: The shaping of a mannequin and a polystyrene dressstand, the making of a gypsum torso, support made out of plexiglas and polycarbonte and athree dimensional mount on a board. The materials of the mounts were thoroughly takeninto consideration and described in the paper. One of the methods was put into practice in acase study of a Russian uniform dress coat. A gypsum torso was considered to be the mostappropriate mount in this case. The dress coat was to be displayed at the Garnisons- ochluftvärns museum in Halmstad.