Varje suverän stat bestämmer sin beskattningsrätt, de subjekt och objekt som staten ålägger skatt. Om två skilda staters beskattning träffar samma person och transaktion, uppstår in-ternationell juridisk dubbelbeskattning. Eftersom dubbelbeskattning kan leda till en mycket hög beskattning av en enskild, och därmed verka som ett hinder för internationell handel, ingår stater skatteavtal i vilka rätten att beskatta fördelas mellan staterna. Skatteavtalen skapar därmed en inskränkning av den rätt staten tar sig i den interna lagstiftningen. Sverige har ett 90-tal skatteavtal med olika länder; en majoritet av dessa följer den avtalsmodell som arbetats fram inom OECD.

Purpose: The purpose with this study is to see what the small limited companiesprefer of the alternatives to the statutory audit that has been created inthe others EU-countries. These alternatives can be current in Sweden tomaintain the credibility.Method: Quantitative procedure.Conclusions: By the result to judge from the small limited companies prefer the alternativeto the statutory audit where they do not need to hire further helpto complete the audit. That is probably why the bookkeeping agency hasbeen chosen to give a guarantee for quality endorsement..

The aim of this study was to describe the attitudes against abused women. A literature review was used in this study. Information was collected from the literature and articles written about the subject and brought together and then critical analysed. To help with the organisation structure we used Ida Jean Orlando's theory as a theoretical framework. Our findings indicate that the nurses had a lack of acknowledgment about the women's situations and needed education about their situations.

Dystocia, or difficult birth, is a commonly seen complication to natural birth in veterinary hospitals. Although other methods of resolving dystocia exist, 60 % of dystocias will need to undergo caesarean section. To perform a caesarean section, the bitch will have to undergo anesthesia. The purpose of this literary study was to provide a deeper understanding regarding how the physiologic changes that occur during pregnancy influence anesthetic management in the bitch and puppies. Which anesthetic drugs and drug combinations indicated was also investigated as well as how a veterinary nurse can optimize care of the mother throughout the procedure and how resuscitation of the puppies should be carried out for best possible outcome.

This project have been made whit Krima Rostfritt AB. They manufacture a number if different add on products for trucks and now wants to develop there locket were the hatch opens upwards after requests from customers. The costumers have requested a pneumatic opening to make the opening procedure easier.Krima has there biggest markets in Sweden and Norway, because of that the locket has to meet whit the regulations of these countries. The locket also has to meet the demands that Krima has determined from experience to maintain there high standard.The project has resulted in a solution where the locket and cylinder are linked whit a strut. This solution was the one best suited for the task and the one that Krima preferred..

This thesis takes a closer look at the USA Patriot Act and the literary debate that has followed the passing of that Act. The aim of the thesis is to define what freedom is for the two opposing sides using McCallum's freedom model.The literary analysis shows that the most common argument from authors who are pro Act is that in desperate times like these one must relinquish a part of the individual's freedom to ensure the safety of the collective. Amongst those authors who are against the Act concerns are raised for the possibilities of abuse as a result of increased government power such as the ability to detain immigrants for long periods of time, surveillance and increased exchange of information between federal agencies..

This paper aims to give a comprehensive view in which extent Swedish legislation concerning trafficking in human beings (Brottsbalken 4 kap. 1a §) is efficient. Qualitative interviews have been carried out with professionals within the judicial system in order to comprehend various aspects of efficiency relating to legislative validation of trafficking regarded human beings. Consent, coercion and control brings up miscellaneous issues. Personal observations by authorized people within the area was therefore viewed and found to be highly essential.

SammanfattningVäxjö universitetInstitutionen för pedagogikPedagogik med inriktning mot ungdoms-och missbrukarvård, C-uppsats 10 pTitel Etnicitet, genus och missbruk ? En deskriptiv studie om skillnaderoch likheter mellan manliga och kvinnliga missbruksklienter med svenskt och utomnordiskt ursprungEngelsk titel Ethnicity, gender and drug abuse, a descriptive study on differences and similarities between male and female drug abuse clients with swedish and non?scandinavian originFörfattare Diana Bergström och Tina Gheisari BergströmHandledare Maria AlmDatum Mars 2007Antal sidor 39Sökord Etnicitet, kön, invandrare, drogmissbruk, ungdomar, behandlingSammanfattningSyftet med studien var att beskriva skillnader och likheter mellan klienter med svenskt respektive utomnordiskt ursprung, av båda könen, i bakgrundsfaktorer, drogmissbruk och behandlingsmetoder. Metodvalet var en kombination av kvantitativ och kvalitativ forskningsmetod, där den kvantitativa utgjordes av statistisk analys av DOK-material och den kvalitativa av intervjuer med halvstrukturerad uppläggning. DOK?materialet analyserades och tolkades utifrån ett positivistiskt- och intervjuerna ett hermeneutiskt perspektiv.

Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.

The aim of this study was to find out if the use of the concepts ?terrorism' and ?organized crime' has changed after the event on 11 September, 2001 when terrorists attacked World Trade Center and Pentagon. In this study I make use of discourse theory in a way which is inspired by the writings of Winther Jorgensen and Phillips. Knowledge acquired through this research has been primarily generated from two Swedish Government Official Reports concerning questions arising from introducing secret police surveillance. In these reports, there are many opinions from authorities whom have given their thoughts on introducing new ways of policing which are very interesting to analyze.

AbstractMy essay is about pupils with difficulties in mathematics. I have choosed to do a literaturestudy and interviews of teachers to get some answers to my framing of the questions.· What is mathematical difficulties?· How do we discover pupils with mathematical difficulties?· What can a teather do to facilitate for pupils with mathematical difficulties?· What resources is there to help pupils with mathematical difficulties?I have done my investigationin two schools to be abel to see if the schools are working in the same way and have the same prerequisite of pupils with mathematical difficulties.By doing an interview with both teachers and remedial teachers I have got a better insight how to help pupils in the best way. Both of this schools are putting the pupils in the middle and give them wath they need to get to the destinations that claims. The procedure are not the same between the schools.

This 15 point thesis is carried out at Saab Dynamics AB in Karlskoga. The company produces defense material aimed at the Swedish market and for export.The task was to make a survey of the current zeroing procedure for Sub Caliber Adapter for 84 mm recoilless rifle Carl Gustaf, and to examine the accuracy of the tools used today for zeroing.Measurements performed show that some of the tools has good accuracy for zeroing of Sub Caliber Adapter 20 mm withe other tools are not so good. The accuracy for zeroing of Sub Caliber Adapter 7.62 mm is not sufficientWith a suitable design it is possible to produce tools with good accuracy for zeroing of Sub Caliber Adapters..

The aim of this study is to examine how young people look at and perceive drugs by studying how they discuss and reason about drugs. The essay's main interest is not whether young people use drugs or not. We are primarily interested in how young people talk about drugs. The questions that we want to get answered are:What are the beliefs that young people have about drugs, drug use and drug users? More specifically we seek answers to which images, symbols and attributes that young people links to drugs, drug use and drug users.What is important in young people's construction of beliefs about drugs and drug users? More specifically, which are the information sources and reference groups that young people assigns significance?We used focus group interviews as the research method.

The purpose of this paper is to determine the established law and make researches into non-institutional compulsory care (?mellantvång?) paragraph 22 The Care of Young Persons (Special Provisions) Act (from now on called LVU) and examine whether the administration of the law is in harmony with the best interests of the child.This paper combines two methods : traditional judicial method and a social science method. In the juridical part the sources of law have been studied and in the social sciences part semi-structured interviews have been conducted with five respondents. The theoretical framework consists of ideas and theories about the best interests of the child, a concept which is one of the UN Convention on the Rights of the Child's core principles.This study shows that the legislator has identified a problem and an existing need and found a solution to this by introducing a non-institutional compulsory care, paragraph 22 LVU. The problem is that Social Services do not make use of the restraint.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.