The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

SammanfattningSyfte och frågeställningarHuvudsyftet med denna studie var att skatta reliabiliteten i den svenska Försvarsmaktens fälttest. Ytterligare syften med studien var att undersöka huruvida antropometriska parametrar såsom vikt, längd och BMI korrelerar med resultat på fälttestet.MetodFör att undersöka fältestets reliabilitet genomförde 33 försökspersoner (fp) två fälttest med 48 timmars mellanrum. Fp bestod av endast män där genomsnittsåldern var 22 år, genomsnittsvikt 81 kg samt genomsnitts längd 182 cm. Fälttest innebär att fp springer en sträcka på 2000 m med stridsutrustning som väger cirka 22 kg. Test och re-test genomfördes vid samma tid på dygnet.

During the last couple of years the focus for many businesses have moved from just being price oriented to include such factors as quality, flexibility, service, delivery precision and environmentally friendliness. The shift in viewpoint arises from the increasingly competition on the market and the hard economic atmosphere. It has become more important to differentiate the company and its products to be able to increase market share. The purpose with this master?s thesis was to get a better understanding on how companies (customer to DHL) are reasoning and prioritizing when choosing Swedish carriers.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

Syftet med föreliggande studie var att ta reda på vårdpersonal och närståendes upplevelser vad gäller vanlig palliativ vård och strukturerade vårdplaner så som LCP/ICP. Studien genomfördes som en systematisk litteraturstudie där underlaget inhämtades genom att med specifika sökord söka i Högskolan Dalarnas databas ELIN@ efter vetenskapliga artiklar. En artikel har även sökts från en annan referenslista där artikelnamnet använts som sökord. Vid sökningarna har sökorden använts var för sig och i kombination med varandra varvid 13 stycken artiklar valdes ut till resultatet. Resultatet visade att det fanns brister i den ordinarie palliativa vården vad det gäller kommunikation, symtomlindring och anhörigvård.

Discharge of inadequately treated waste water containing nutrients such as phosphorus and nitrogen as well as organic matter and bacteria is associated with a risk of eutrophication and contamination. The Swedish government has decided upon several Environmental Quality Objectives aiming to reduce the emissions of nutrients to water bodies.In Sweden, there are between 675 000 to 1 000 000 on-site sewage systems. Recent studies have shown that the function of small sewage treatment plants is in many cases insufficient. To prevent this regular service and supervision by a professional is needed. The focus of this study are small sewage treatment plants which use a technique where mechanical, chemical and/or biological reduction of pollutants is being used in the same facility to reduce nutrients in household wastewater.The aim of the study is to investigate how different municipalities ensure that small sewage treatment plants fulfill the requirements and reduce pollutants as efficient as the manufacturers claim.

The Swedish public procurement correspond to approximately 400 milliard Swedish crowns every year which corresponds to about a fourth of the Swedish Gross National Product. Setting proper demands in the procurement is a useful tool to drive the development towards more environmentally adapted products and provisions. The Act on Public Procurement (Lagen om offentlig upphandling, 1992:1528) gives the municipalities opportunities to consider environmental properties during the procurement. This combined literature and empirical study investigates the experiences made by the three municipalities Ludvika, Borlänge and Smedjebacken during the process of certifying their school kitchens as organic in cooperation with KRAV. The main conclusion is that without compassion and curiosity for developing a green public procurement changes can be hard to implement.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

AbstractAuthor: Ellinor Carlsson and Renate HöjdTitle: "When you can make a difference and when you can´t" the power relation between psychiatricdisability social worker and client [translated title]Supervisor: Eva SkogmanAssessor: Norma MontesinoOne branch of the social works field of research is the relation between social worker andclient. Research has shown that the power and inequality in the relation between helper andperson being helped is needed for the helper to provide help. Power is often mentioned undernegative circumstances such as social workers abuse of their power position, violating theperson being helped. However, Michel Foucault suggests that power is something neutral thatexists in every social interaction. The negative aspects of power are effects of the parties notreaching agreement.

The running of a Swedish pre-school is not just about taking care of children but involves incorporating educational activities that follow curriculum guidelines. In addition, time must be allocated for planning, discussion, evaluation and reflection. Many pre-school teachers feel that there is insufficient planning time which is needed to follow the established curriculum guidelines for kindergarten. Due to the rising numbers of children per class, and the obligation to document and evaluate everything, pressure and lack of time has become a significant issue.The purpose of this study is to investigate four pre-school teachers´ views on pedagogical planning and reflection time. Questions to be answered include:1.

Aktieägaravtal är ett frekvent använt sätt att mellan delägare i ett aktiebolag reglera frågor avseende det gemensamma aktieägandet. Aktieägaravtalet reglerar många gånger frågor som även i bolagsordningen reglerats. Vid ingående av ett aktieägaravtal riskerar en normkollision uppstå: är det bolagsordningsnormen som ska gälla eller är det aktieägaravtalet? Då rättsläget rörande sådana normkollisioner är oklart, är det av intresse att undersöka om en jämförelse mellan bolagsordning och aktieägaravtal kan klargöra rättsläget.Analysen har möjliggjorts genom insamling av historiska argument rörande bolagsordningens likhet med aktieägaravtal. Dessa argument härleds sedan till nu gällande rätt i den mån det är möjligt.

During the later parts of the 20th century there occurred several changes to the Swedish public sector. These changes aimed to effectivize and decentralize the governance model in the public sector. One of these changes was the municipalization of the school system, put forward and proposed by the social democratic government in the late 1980s and early 1990s. This study aims to examine and compare that times different parliamentary parties' opinions on the municipalization of the school system. The source material consists of government bills, and in direct relation to the municipalization of the school system.

Electricity production from renewable energy resources such as wind energy and photovoltaics is variable. Integration of these intermittent resources into the electricity system leads to new challenges in how to manage imbalance between supply and demand on the grid.One way to meet these challenges is to develop so-called smart grid solutions. One idea, called demand response, is to adjust the amount or timing of energy consumption, e.g. by control of household appliances, to provide flexibility that could be used to balance the grid. In aggregate, when applied to many units across the system, large volumes of energy could be made available when needed and this grid flexibility can be used as a product on the electricity regulation market.Despite the potential benefits, the number of demand response bids is currently low.