EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

The aim of this essay is to describe and analyse the legal complications that arise in connection with preliminary investigations involving several juvenile offenders, where all suspected persons have not attained the age of criminal liability. It is also intended to give a broad analysis of the concept preliminary investigation, with particular emphasis on juvenile offenders. It further analyses the legislation and legal complications on the basis of a rule of law perspective. The method previously used is court dogmatic, where in front law text, preparatory work, case law and legal doctrine have been used in order to present the existing sources relating to the subject matter of discussion. The criminal investigative bodies consider juvenile offenders are regulated under the Swedish RB 23 - 28 chapters, FUK and LUL.

Ever since Lipsky wrote about street-level bureaucrats in 1980 the main belief has been that certain characteristics of their jobs make it exceptionally difficult to severely reduce their discretion. However, discretion comes at a price and if public servants abuse their power the legitimacy of government is at risk and ultimately even the democracy.This thesis address this question by analysing the Swedish employment service which in the beginning of 2001 started a project called ?Af Sverige? trying to improve internal rule of law. By comparing two local and fairly equal jobcentres and how the street-level bureaucrats within use their discretion, I seek to find support for my hypotheses that organizing local jobcentres according to the principles of machine bureaucracy plays a significant part in reducing discretion.My findings show that a jobcentre characterised by strict rules, few units, good communications and a forthright manager who delegates formal power to the employees results in a stricter and more uniform application of regulations among the street-level bureaucrats. My conclusion is therefore unambiguous.

The Internet has played an important role for libraries giving them a means of fulfilling their democratic mission of giving equal access to everyone, including people with disabilities. In order to achieve this it is of the utmost importance that they ensure that their web sites are accessible. In this masters thesis we have examined to what extent the web sites are accessible. The thesis is based on theories of human-computer interaction, information architecture, pedagogy and a checklist. The checklist is derived from established international guidelines from W3C, which has been adapted to, and is used by Swedish public authorities to achieve the mission of a ?24-hour authority?.

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

The purpose of my study is to examine how children through interaction are recognized and understood by other children and teachers at the preschool for one hour in the afternoon. This study gives voice to what young children in preschool do after snack. The overall purpose of this study is to find out what young children's experiences will be in preschool through interaction. The purpose of my research is to gain knowledge about how the time and opportunity for interaction exists between children 1;7-2;5 years, and educators as well as other children, and how this interaction appears during afternoon activities in the preschool.My research questions are:1) What experiences do children get in terms of their development of identity for one hour in the afternoon? 2) How does the interaction that the youngest children are involved in during the afternoon appear? And how long time does every occasion last? The study is based on the interactionist perspective and systems theory.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Detta examensarbete är genomfört i samarbete med produktutvecklingsavdelningen på IKEA i Älmhult.Ingvar Kamprad startade IKEA år 1943 som en postorderfirma. Idag är företaget ett av världens största möbelföretag med 253 varuhus i 35 länder och med en omsättning på 161 miljarder kronor.Compact living är ett område på frammarsch inom inredningsvärlden. IKEA strävar efter att kunna erbjuda marknadskraftig heminredning inom alla områden. 24 hour Living room och dess delprojekt är en utgångspunkt för framtida idéer inom området.24 hour Livingroom är ett projekt där en urban lägenhet på cirka 40m2 skall möbleras för ett compact living. Nyframtagna möbler och prototyper skall förenkla vardagen för en familj på två vuxna och två barn.

Vid produktutveckling inom industriföretag finns idag luckor vad gäller IT-stöd i arbetets olika faser. Införandet av s.k. RBE-system (Rule Based Engineering) är ett steg på vägen mot att försöka fylla dessa luckor. Meningen med ett RBE-system kan sägas vara att ersätta traditionella konstruktionshandböcker med motsvarande konstruktionsanvisningar i digital form. Detta ger möjligheter till automatisering av processer som är tidskrävande, monotona och ofta förekommande, t.ex.

Abstract:The purpose of this study is to examine what actually makes Russia an incomplete democracy, despite of all the formal democratic institutions and legal democratic rights.The research method used for this essay has been qualitative case study, which strives to answer two research questions: Which democratic principles are not respected in Russia? How does the executive power control the political arena? The theoretical framework used for this study consists of a model based on Dahls Polyarchy theory and the Rule of Law concept. The conclusions points out that very little have formally changed in Russia regarding democratic rights and the constitution. The democratic decline is due to political manoeuvres and undue political influence. There is no proper division of power and the executive powers are not controlled by a system of checks and balances.

In the dairy production it is necessary to be able to sort cows. Dairy cows are sorted for many different reasons i.e. regrouping into production strings or for treatments i.e. inseminations, pregnancy and health checks, vaccinations or hoof trimmings. One labour saving way of conducting sorting is by using an automatic sort gate.

Automatic milking systems (AMS) provide the opportunity for less manual labour and an increased milking frequency. But in order to reach an optimal milking frequency a well-functioning cow traffic is crucial. There are many factors affecting cow traffic but one factor that has not been studied thoroughly yet is the effect of different light intensities during the night, 22.00 h to 05.00 h. Therefore the aim of this study was to determine the effect of different light intensities during the night on number of selection gate passages (GP), milking frequency and milk yield. The study was conducted as a Latin square were three light intensities were applied: LOW (11 ± 3 lux), INT (33 ± 1 lux) and HIGH (74 ± 6 lux), in three different herds.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.