As a member of the EU, Sweden has, in some cases, transferred the controlling rights to the Union. This means that the rules defined by the EU must be followed in all member countries, including Sweden. The European Agricultural policy constitutes the largest part of the EU's annual budget and is in contrast to many other areas fully funded at EU level. The last decade, many new regulations on chemicals and pesticides have been introduced which brought great changes and a lot of work throughout the Union, including Sweden. Sweden has always had a strict policy on chemicals and has been at the forefront when it comes to sustainable agriculture and environmental management.

Kollisionen mellan två standardavtal benämns battle of forms och frågan blir om det finns ett avtal mellan parterna och vilka villkor som ska reglera parternas förpliktelser. De faktorer som anses vara av vikt är att lösningen bör vara förutsägbar, den ska innebära att parterna har en fortsatt avtalsrelation till varandra, den bör lösa tvisten snabbt och effektivt samt att den bör ta hänsyn till parternas egna krav och önskemål. Den svenska avtalslagens regler om oren accept innebär ett avtalslöst tillstånd mellan parterna och den svarar inte på vilka villkor som ska reglera avtalet. The last shot enligt art. 19 CISG innebär att det sist översända standardavtalet bli gällande på avtalet.

Denna uppsats syftar till att utreda huruvida ändamålet med fåmansföretagsreglerna kan kringgås genom företagskonstruktioner med svenska stiftelser. I utredningen läggs fokus på fåmansföretagsreglerna samt de regler som behandlar kontrollmöjligheten av en stiftelse. Även de skattemässiga konsekvenser som medförs i en fåmansföretagskonstruktion med en svensk stiftelse behandlas.Syftet med fåmansföretagsreglerna är att motverka att en delägares inkomst som härstam-mar från arbetsinsats i företaget omvandlas till kapitalinkomst. Om en utomstående, direkt eller indirekt, i betydande omfattning äger andel i ett företag eller direkt eller indirekt har rätt till utdelning, tillämpas utomståenderegeln som är en undantagsregel från fåmansföre-tagsreglerna. Tidigare lagstiftning har inneburit att utomståenderegeln har kunnat tillämpats vid ett indirekt ägande.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

The purpose of this master's thesis is to examine how a Swedish public library's collection of books on African history looks like, who the writers are and how Africa and its history areportrayed. The focus of the analysis is on the front and back covers and in some cases on theinformation texts inside the books. The chosen library is the city library of Umeå. The 15books examined were found on the shelf classified as Kp ? the classification for African history according to the Swedish SAB-classification system.

Since the care for the elderly is a low priority there are shortcomings. One of these shortcomings are that the elderly living in nursing homes do not feel that they have a meaningful existence. The aim of this study was to identify which factors could give the elderly residing in nursing homes a meaningful existence. The study was conducted through a review of existing literature with a systematic literature study. Scientific articles were found, read, analyzed and condensed.

SammanfattningInom den direkta beskattningens område har medlemstaterna i den Europeiska Unionen till stor del behållit sin behörighet men ska likväl beakta EU-rätten vid utövandet av denna behörighet. EU-rätten har dock fått ett allt större inflytande på den direkta beskattningens område genom bestämmelserna om den fria rörligheten och etableringsfriheten som till viss del begränsar medlemsstaternas behörighet. Medlemsstaterna måste rättfärdiga en nationell bestämmelse som är i konflikt med etableringsfriheten för att få tillämpa den och ofta åberopas den principiellt accepterade rättfärdigandegrunden förhindra skatteflykt. Det är dock inte ovanligt att nationella bestämmelser anses oförenliga med etableringsfriheten om de syftar till att förhindra förlust av skatteintäkter. Att förhindra förlust av skatteintäkter är inte en accepterad rättfärdigandegrund då den anses vara grundad på rent ekonomiska intressen och således inte utgör ett tvingande hänsyn till allmänintresset.

Turbot (Psetta maxima) and flounder (Platichthys flesus) are two species of flatfish both having their nursery areas around the shores of Gotland in the Baltic Sea. The common brown shrimp (Crangon crangon) is a known predator on newly settled plaice (Pleuronectes platessa) in the North Sea area and is also found in the Baltic Sea. Experiments were carried out to see if the brown shrimp is predating on juvenile turbot and flounder, and if so on which sizes, and if the brown shrimp prefers any of the flatfish species, and also to see if there is a difference between day and night in density of the shrimp, i.e. when the fish might be subjected to predation. The results showed that predation decreased with size for both turbot and flounder.

The purpose of this study is to investigate the reading methods that pedagogues, active in classes 1-3, use in the first stage of learning to read and how they consider their own choices of methods. In the theoretical background I sort out the basic differences between synthetic and analytic methods of acquiring the skills of reading. The analytic reading method means that the skills of reading starts with the complete text in order to later analyze the parts of the text. The synthetic method approach is based on a reading method where the parts are linked as a whole. The two methods are considered antipodes but can also be looked upon as complements in the current governing documents.

AbstractPurpose ? The purpose of this study is to investigate possible reasons for long lead-time in a customer driven production, and how the lead-time can be reduced. To fulfil the purpose the study has been broken down into two questions.1. Whichfactorsaffectthelead-timeinacustomer-drivenproduction?2.

The aim of this study was to examine the social relationships between children and librarians during reference interviews. Using qualitative interviews with five children's librarians I illustrate attitudes and behaviours during a reference situation which take place in psychological, social and even in pedagogical contexts. The literature review comprises studies of the reference interview with children and youth, a description of interpersonal communication and finally social interaction and dialog between teachers and pupils. The main result of this study was the demonstration of a dichotomy in modes of interpersonal communication. In one mode, the social frame is emphasized.

Picker robots are often mounted close to each other above a conveyor belt. To be able topack robots even closer, it is desirable to reduce the footprint of the robot?s base. One way toachieve this is to skew the arms of the robot which makes it possible to move them closer toeach other.This Master Thesis has been carried out at ABB Corporate Research. The purpose is toevaluate the benefits and drawbacks for the idea of making today?s Picker robot morecompact by skewing the arms.

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

The aim writing this essay is to understand and to explain difficulties with communications during sign language interpreting at the Video Relay Service (VRS). Another aim is also to identify the necessery conditions for communications at the VRS and to investigate why difficulties may arise in lack of these necessary conditions. The questions of this essay are: Which are the vital important difficulties in communication at the VRS and why do these difficulties arise?To answer these questions, four sign language interpreters working with the VRS, have been interviewed. These interviews constitute the empirical data of the essay.

The purpose of this essay is to identify how the drug user is portrayed in motion pictures. My main questions are: How is the drug use described? How is the male and female drug user depicted? How may the movies contribute to the construction, reproduction and change of gender? The method I use in my research is a qualitative, selective discourse- analysis of a number of movies prominently portraying drug use. A gender perspective is also applied on this paper.The main result of the study is that I have found that the great majority of the analyzed films portray drug use as means for something else. Drug use is often portrayed in the beginning as heavenly but changes to be depicted as problematic.