The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

This report treats whether it is viable to invest in solar heating to heat the therapy pool at Östersunds Rehabcentrum. The rehab center is owned by the county council of Jämtland and is located on Solliden in Östersund city. The solar heating where supposed to be a complement to the district heating that was heating the pool in the current situation. Later, it however showed that this was not the case. The pool is currently being heated by a radiator circuit that is being heated by the district heating.

We live in an exciting society, characterized by continuous changes and challenges. The effects of the globalization are widespread. The continuous flow of people, capital and goods follows in the wake of advances in communications, transport and information technology, resulting in a changed situation for different stakeholders in the society. This situation leads to increased cooperation and exchange, but also increased competition. The primary means of collecting empirical data for this study was interviews and a document study.

The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.

Energy consumption is at present a major political issue, and numerous projects that comprise many nations are currently in process to increase energy efficiency and bring down energy dependency. As a member state of the EU, Sweden now faces the challenge of implementing substantial energy-saving measures until the year 2016. One of these measures is the project ?Green Islands? financed by the EU that intend on creating sustainable islands in areas around the Baltic Sea. The Archipelago Foundation leads the project that concerns the Stockholm archipelago, where focus has been placed upon decreasing energy usage in businesses and services on Utö among other islands.

During the last decades the housing sector has increased continuously, and housings and services Accounted for 40 % of the energy usage in Sweden during 2011. The expansion in number of buildings in society has resulted in an increase in both energy usage and emissions of greenhouse gases. It is crucial to enable a sustainable development of society and as a result, the demand to reduce the emissions of carbon dioxide is a current question. In this study, the carbon dioxide emitted from the housing sector in Stockholm is estimated. The housing sector can be divided into different types of houses such as apartment blocks, single-family houses and holiday houses. By collecting information of the energy purchased in respective households, a computational model is generated that calculates the total emission of carbon dioxide.

We live in an exciting society, characterized by continuous changes and challenges. The effects of the globalization are widespread. The continuous flow of people, capital and goods follows in the wake of advances in communications, transport and information technology, resulting in a changed situation for different stakeholders in the society. This situation leads to increased cooperation and exchange, but also increased competition. The primary means of collecting empirical data for this study was interviews and a document study.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

Ur teori och empiri har det i studien framkommit att projektbaserade organisationer somerbjuder kundanpassade tjänster är karaktäriserade av tyst kunskap. Tyst kunskap innebär attkunskapen är baserad på personliga upplevelser och erfarenheter och kan förklaras som sakerman vet utan att man vet dem. Tysta kunskaper är därför svårare att hantera och ta tillvara pådå de till största del delas genom observation, imitation och informella möten. Det har ocksåframkommit att just organisationer av den angivna karaktären är i störst behov av att delakunskap och använda den som ett verktyg för att nå framgång.Syftet med studien är att beskriva och analysera projektorganisationer i form av serviceföretagsom specifikt säljer kundanpassade tjänster för att förstå, tolka och identifiera faktorer sommöjliggör eller försvårar kunskapshantering. För att kunna uppnå det har vi valt att undersökahur sådana organisationer arbetar med kunskapshantering idag och utifrån det dra slutsatserkring viktiga faktorer.

With the farming methods of the past century the agricultural landscape has changed. This has led to the fact that many habitats and species have been significantly reduced. Sweden is committed to the preservation of biodiversity through various conventions and laws. In the EU's Common Agricultural Policy there are currently agro-environmental schemes, which were created as an instrument for reducing the negative impacts of agriculture on nature and environment. Within this system any farmer who perform environmental measures are financially compensated for this.

Problem: De teorier om strategier som finns idag och som används kan synas vara föråldrade. Då information skiljer sig från de traditionella tjänster och produkter finner vi ett behov att undersöka hur vidare strategierna kan användas inom den mobila kommunikationen och den nya ekonomin. Syfte: Syftet med denna uppsats är att skapa förståelse för möjliga strategier som kan göra mobila tjänster lönsamma. Metod: Vi har använt en kvalitativ undersökning med ett positivistiskt angreppssätt. Genom en abduktiv ansats kommer vi att föra en diskussion genom teorin samt empirin.

Today many children and youths are allocated to ?The Swedish Authority of Child and Youth Psychiatry (BUP) for the sake of being investigated by means of a neuropsychiatric inquire and many of which are assigned the diagnosis ADHD. During recent years ?The Swedish National Board of Health and Welfare? has declared, in it?s annual Account of the current psychiatric state of Swedish Children and Youths, that the healthcare provided for those with neuropsychiatric diagnoses ? such as Asperger syndrome and ADHD, has increased.ADHD is short for Attention deficit hyperactivity disorder, which implies neuropsychiatric impediments i.e. hyper activity, inadvertence and an inability to control impulses.The aim of the Study is to describe and analyze how youth, in the age range of sixteen to eighteen years of age, diagnosed with ADHD define themselves, their daily life, their social state, their next to kin relationships and, finally, their concept of their future.The Study is qualitative.

With the farming methods of the past century the agricultural landscape has changed. This has led to the fact that many habitats and species have been significantly reduced. Sweden is committed to the preservation of biodiversity through various conventions and laws. In the EU's Common Agricultural Policy there are currently agro-environmental schemes, which were created as an instrument for reducing the negative impacts of agriculture on nature and environment. Within this system any farmer who perform environmental measures are financially compensated for this.

According to a decision of the European Commission, measures are to be taken to reduce the use of energy in the EU. The goal is to reduce it by 20 % compared to the current use. This shall be done to the year 2020 (European Commission, 2011). One industry that use large amounts of energy is the construction of buildings which Account for almost a third of the energy use (Brogren, 2012). The major part of the energy that is used in the construction industry is not used when the buildings are built, but rather during the rest of their subsequent lifetime.

What causes people to move within and between certain places and not within and between others? How do physical outdoor environments affect the way people act and move? Do different environments generate different body language and mimics in the bodies that inhabit them? In my pursuit for answers to these questions I studied literature and initiated and took part in dialogues in the form of workshops, all of which has resulted into this thesis. My questions have initially arisen from reflections of my own environment and how it not only affects my mental condition, but also my actions. Drawing upon the hermeneutic term ?preconception? I trust that what we label ?truth? is constructed by our lived experience and the society we grow up in.