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.

Today, the definition of literature has changed. Walter J. Ong talks about the secondary spoken language that has surfaced as a result of new technical innovations to our writing tools. This also transforms our attitude towards literature and we can see a return to literature based on verbal characteristics. According to Hans Hertel the verbal renaissance reflects a modern man need to come closer to each other and create togetherness.

A violent conflict emerged in the Indonesian province of Aceh in 1976, with the rebels of the Free Aceh Movement, GAM, on one side, and the Indonesian government on the other. GAM demanded Aceh to become independent, but the Indonesian government did not accept their nationalistic claims. The conflict therefore lasted for almost thirty years, and many civilians were killed during this period. This essay deals with this particular conflict; its causes and its solution. In the centre of the analysis we find theidentity of the Acehnese people, and the way in which this identity has beenconstructed and re-constructed throughout the history.

The purpose of this study was to investigate and describe the views on how the mediation program Programa Árbol Sicómoro affected inmates?, convicted of murder, own lives. Research questions:? To what extent, and how, has the mediation affected the convicts? views upon themselves and the crime they have been convicted for.? To what extent, and how, has the mediation brought any change to the convicts? imprisonment and if it has changed their look upon the future.The study has been executed using qualitative method. Materials from seven profound interviews have been analysed and condensed using terms from restorative justice and self-image theories.

Bakgrund: Det finns ma?nga aktier att va?lja mellan pa? aktiemarknaden. Fo?r en person som aldrig tidigare har handlat med aktier kan det vara sva?rt att veta vilken investering som efter en tid kan generera ett ho?gre va?rde a?n det satsade kapitalet. Relativva?rdering a?r en investeringsstrategi som kan tilla?mpas fo?r att identifiera dessa aktier.Syfte: Syftet med studien a?r att underso?ka om va?rdemultiplarna P/E-talet, P/BV-talet och direktavkastning kan generera o?veravkastning genom investeringar i underva?rderade aktier i finansbranschen.

The Swedish healthcare system is characterized by lack of resources and extensive hospital queues. In order to counter these difficulties the Lund University Hospital have introduced Lean Healthcare to the hospital organization. The purpose of this scientific paper is to study the relationship between the implementation of Lean Healthcare and the experienced motivation among the staff. This essay thereby intends to impart knowledge, which could be used on future implementations of Lean Healthcare at other hospitals. In order to fulfil the purpose of this essay a case study have been conducted at two wards at the Lund University Hospital in which qualitative research interviews have been the method chosen in order to gather data.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.

Undersökningen behandlar med vilka handlingssätt och beslut e-handelsföretag inom den svenska marknaden kan påverka andelen returnerade varor. En kvalitativ undersökningsstrategi har valts, där datainsamlingen skett genom semistrukturerade intervjuer med utvalda personer från respektive företag. I undersökningen har nio stycken företag medverkat där samtliga bedriver e-handel inom detaljhandel på den svenska marknaden. Undersökningens syfte är att undersöka och förklara med vilka medel e-handelsföretag kan påverka andelen returer, samt att skapa förståelse kring utformningen av e-handelsföretagens returpolicy, för att sedan jämföra om företagens metoder överensstämmer med befintliga teorier och modeller. Analysen visar hur e-handelsföretag resonerar kring returer och vilka parametrar de tar i beaktning vid utformandet av deras Returns Management som sedan kopplats till tidigare forskning.

Bakgrund: Bland alla personer som insjuknar i stroke, är en femte del yngre än 65 år och 5 % är yngre än 55 år. Efter stroke krävs ofta stora rehabiliteringsinsatser. Enligt flera studier och rapporter om personer i yrkesverksam ålder som insjuknar i stroke kan mindre än hälften återvända till förvärvsarbete. Problemformulering: Yngre personer med stroke kan uppleva att deras behov inte är tillgodosedda gällande rehabilitering och återgång till arbete. Syfte: Att kartlägga vad som påverkar yngre strokepatienters återgång till arbete.

Today the individual ventilated cage system (IVC-system) is the most commonly used system when housing rodents. IVC systems are designed to control both supply and exhausted air at cage level, as well as temperature and relative humidity in the cages. This creates an optimal environment for the mouse and at the same time a protection against the risk of cross-infection between cages and the outside environment. The aim of this study was to evaluate the health and welfare for two different strains of laboratory mice (NMRI nude mice and C57BL/6NCrl mice) in three different kinds of IVC-systems; Arrowmight, Allentown and Tecniplast. 108 mouse pups from each strain (in total 216 mice) were selected after weaning at an age of three weeks and tested during 5 weeks.

The main purpose of this Masters thesis is to examine how Braille users needs are satisfied by The Library of Talking Books and Braille TPB. The other issues are: How do some of the library workers at TPB experience that the needs of Braille users are satisfied? Is it possible to make the service better in the future for Braille users and in that case, how? The study is based upon interviews with five persons, who have defective vision and read Braille. I have also interviewed two employees at TPB who have defective vision. To build up a complete background presentation of the subject I have chosen a book about hermeneutic interpretation to understand how historic facts influence the function of the subject today and in the future.

Regeringen vill lägga mer vikt på att stärka möjligheten till kultur och social delaktighet. De belyser vikten av att skapa trygghet och att minska isolering inom grupper som till exempel långtidssjukskrivna och långtidsarbetslösa. Kulturaktiviteter som konst, film, musik och teater har bevisats ha en positiv effekt på hälsan genom bland annat ökad social funktion, ökad livskraft och ökad fysisk hälsa. Det avser både att delta i samt att uppleva utan att delta i kulturen.Syftet med denna studie var att undersöka om kulturaktiviteter kan påvisa en skillnad i återgång till arbete och psykisk ohälsa hos långtidssjukskrivna personer med psykisk ohälsa, samt undersöka vilken påverkan egna förväntningar har på återgång till arbete. Det insamlade materialet kom från enkätdata ur projektet Kultur och hälsa, genomförd av landstingets enhet Kompetenscentrum för hälsa i Västerås stad.

Background: During a house demonstration a real estate agent have the chance to make new contacts which is of big importance to spread the word about the agency and keep up with the competition. If the realtor makes a good impression on the customers, it increases the chance for making the customers return to the same realtor when time comes to sell their own house. The interpretation of this non-verbal communication has been shown to have a fundamental effect on the participant?s perception of the encounter. This makes the study aim regards investigating which non-verbal signals a real estate agent express.Purpose: This study has a two-parted purpose whereas the first part intends to point out similarities and differences in a realtor?s non-verbal communication.

Reverse logistics is getting more and more attention both from companies and the public. It is an area with the possibility for companies to do good in the eyes of the public. This work focus on the return system of a one-way handling material called the loading ledge. The loading ledge is developed by IKEA as a substitute for the EUR-pallet in transports from suppliers with a long distance and even flow and in transports from suppliers with short distance and uneven flow. The loading ledge is made out of 100 % recyclable plastic.The purpose of this work is to find the most efficient set-up for recycling of loading ledges within IKEA on a European level from a transport and handling point of view considering aspects like cost, environment, time and, from an administrative point of view, user-friendliness.Who will the participants of the set-up be, where will they be located, which transports are needed and which income and costs does the set-up generate, are questions that will be answered.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).