Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

With the advent of powerful multimedia capable mobile phones, the market for mobile services is flourishing. Zenterio AB's Halfpipe Active Desktop is a complete distributed mobile service platform a with a powerful server and platform-independent client. The communication between the client and server takes place over a GPRS-capable mobile network. The purpose of this thesis is to develop a secure communications protocol for use between the Halfpipe Active Desktop client and server. This is done by determining requirements, analyzing candidate protocols and then by designing the final protocol.

The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview.  According to previous research by James A.

Animals living in captivity are often subjected to various kinds of stress. Individuals within species can respond differently to the same stressor depending on differences in coping style and physiology. Active and passive coping is a common way to describe different coping styles in animals and it is likely that these strategies have a high heritability. Individuals with an active coping style are characterized by an urge of control and a higher level of aggression than individuals with passive coping style, who in general are more flexible and respond to stress by immobilisation to a greater extent. The aim of this bachelor?s thesis is to investigate the presence of different coping styles and personality types in dogs (Canis lupus familiaris) and horses (Equus ferus caballus) and to find fields of application for this information.

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.

Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.

This masters thesis concerns three different types of cataloguing within three different memory institutions museums, archives and libraries. The focus lies on the cataloguing elements which are compared in order to illuminate similarities and differences. The Regional Archive and The National Museum of World Cultures - both in Gothenburg - were chosen and compared to KRS, the Swedish counterpart to the Anglo-American Cataloguing Rules, AACR2, 2: nd ed. The purpose of this comparison is partly to display the elements in order to make students disciplines, but also the staff within archives, libraries and museums to become conscious of each others cataloguing methods in regard to future cooperations within the memory institutions and to see if it is possible to create common cataloguing rules for archives, libraries and museums. The questions asked in this thesis are: 1.

The aim of this study is to investigate a specific form of Special Interest Tourism (SIT), namely health- and fitnesstravels. This kind of travelling is studied from a Swedish perspective and includes aspects like gender and age in active tourism. It also includes which travel motivations that lies beyond the choice of an active vacation.The study is based on a survey that was sent in an e-mail to the health tourism company InShapeTravel´s customers. The answers to the survey has been analyzed and related to earlier research about active tourism.The result shows that more women than men participate in the kind of healthy travels that InShapeTravel offers. A majority of the respondents are between 41-60 years old and the most common travel motivation was ?Better physic/psychic wellbeing?. .

Yahtzee is a popular dice game around the world. The complexity makes the game interesting to play and analyze. This report compares the effectiveness of the mathematically optimal strategy with a strategy that can be used for casual play. The rules used are those of the Nordic variant Yatzy, in which a few but important rules are different from the American Yahtzee. To evaluate the everyday strategy 100,000 games was simulated in a java program written specifically for this purpose.

Nearly 74 percent of the Swedish population invests in funds and the options are therefore various. The Swedish private investors can choose between active and passively managed funds. Fund managers, who seek to generate higher returns than the market, manage active managed funds. Unlike the active managed funds, passively managed funds do not require any active investment decisions.Fama?s (1970) efficient market theory reflects all available information in the stock price, therefore it is not possible to predict how the stock price changes.

The purpose of this study is to highlight how preschool teachers reason about their own beliefs about their active participation in the play. The study is a qualitative research method where interviews have been used to talk with four preschool teachers to obtain their perceptions of their participation in the play. I have approached my questions through previous research and theses which turns to play and preschool teachers' involvement. The result of my study shows that preschool teachers see differently on their active participation, but they think that active participation is essential for the development of the play and that by being involved in the play in different ways will create interaction and interactivity. The result also shows that preschool teachers find great joy in participating in the play, and also that many relationships will be established by participation in the play..

This report was undertaken at the request of the Management and maintenance department of Swedish National Road Authority (Vägverket Region Sydöst) in Jönköping.In 1992, the management and maintenance of Swedish roads were laid out on external constructors. When putting out a tender for the work, the foundation is from a national set of rules which are in constant change. This report is limited to winter road upkeep.The trend in the invitation for tenders is that it is moving from the more conventional executional demands towards the less controlling demands. The downside of functional, less controlling demands is that it is difficult to articulate how to measure them. The order authority therefore has to find ways to make sure to get what has been paid for.In connection to the invitation for tender of winter road upkeep for 2005, the new set of rules, ATB Vinter 2003 was deployed.The main purpose of this thesis is to see which the big changes in the set of rules are and how these changes affect the organisation and activities of the constructor.It is also studied how the changes in execution is perceived by road users and how it affects the possibilities of the constructor to come as a newcomer to a new area of administration.Interviews and examination of sets of rules has led to a list of a number of changes that the constructors feel affect their work in any sense.Views from road users that have come in to the order authority have been scrutinized to see how they have experienced the change.

Participation of the people is essential for a democracy's vitality and survival. In this study we focus on the individual as an active participant in the traditional political arena and beyond its sphere into the society as a whole. The first part of the study has a normative aim. Firstly we examine why political participation is essential for democracy, and especially the ideal of representative democracy and the restricted passive participation of its citizens in comparison to the ideal of participatory democracy and its ideal of an active participant in all aspects of society. An ideal participant is drawn up to set the course for the empirical part of the study.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.