EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

 Abstract  Interest in Lean grows and spreads to the public from industrial and service sectors. Lean is currently used in administrative processes and it is called Administration but can administration be Lean? The aim of our study is to develop a useful model for a successful implementation of Lean Administration by using various scientific articles, books and information from the case study.The part of the purpose is to: ? Identify critical success factors that arise? Identify the challenges arising from the implementation of Lean Administration.We have studied a Division within Distribution at GE Healthcare in Uppsala. The model that we have developed provides challenges and success factors for a successful implementation.In order to succeed in implementation, a culture that promotes continuous improvement must exist in the organization. A key success factor is to understand Lean Administrations structure and principles.

In 1929, the Scientific Crime Detection Laboratory was established in Chicago?the first of its kind in the United States. The purpose was to engage in practical use of scientific methods in the detection of crime. In 1930, the institute published its own periodical called The American Journal of Police Science. Applying the theory of boundary-work, this essay analyses how the novelty institute argued its legitimacy as a scientific establishment through the expansion of Police Science as a collective field of knowledge.

In this essay I discuss and analyse if we can witness any signs on regional dimension due to regional representation from our elected representatives in the five constituencies Malmö, Blekinge, Norrbotten, Uppsala and Stockholm. Two seperate terms of office between 1991-94 and 1998-2002 has been compared. In political science there has been much debate about the relationship between voters and their elected. By measuring each and everyone elected representatives in the work of produce introduced bills towards their own constitiency during both terms I have tried to see if there is an occurence of a regional dimension.The theory that´s been applied is based on geographical representation where one might aspect that central metropolitan areas and peripheral regions is somewhat over-represented in legislatures. By using a method of comparison between the five chosen constituencies and theirs elected representatives I have come the the conclusion that there is a weak tendency that this might be the case seen to a regional dimension perspective..

Ändamålet med denna uppsats är att ta reda på vilka värden som svensk säkerhetspolitik grundar sig på samt att se om det existerar en konflikt mellan försvarsberedningen och Försvarsmakten. Detta allt utifrån en idéanalys av försvarsberedningen och Försvarsmaktens offentliga tryck. Bakgrunden till detta är den diskussion som uppstått i medierna kring Försvarsmakten. I medierna har vi kunnat ta del av information som berättar om ett försvar som döms ut i interna rapporter och där det talas om en identitetskris. Men också om hur Försvarsmakten idag är långt ifrån regeringens satta beslut.

This thesis deals with urban planning in connection with social and spatial integration.It´s a study of a new planning project in Malmö in southern Sweden. It´s an interesting case because this new, fashionable area will be located next to areas facing socio-economical challanges and stagnation. By using two theoretical models I analyse how the visions for planning a city are formulated and applied when policy is going to be operated. My models are ?the balanced community? and ?the dual community? .The conclusion is that the focus for Malmö and Hyllie is going towards emphasing the creation of attractive but segregated districs in a city.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

The purpose of this essay was to examine how youths are described in certain written statements that are produced by the social services. The statements that this study has focused on, are those written with the purpose of serving the court with suggestions of treatment-measures when a person between 15 and 18 is suspected of having committed a crime. The main issues were: How is the content in these statements described and what do these descriptions tell the reader? Do the images of youths in the statements differ, depending on the degree of intervention for the suggested treatment-measure? The essay is based on a qualitative content-analysis of 50 statements and the material has been analysed from a social-constructive theoretical perspective.The study shows that the youths in the statements are described through descriptions that reinforces a positive or a negative image of the youth, and that these descriptions are described as either utterances or facts. Depending on the degree of intervention for the suggested treatment-measures, the information in the statements differ in that descriptions that are likely to reinforce a positive image of the youth are more frequent in the statements where no or less intervening treatment-measures is suggested.

Långvarigt styre av ett och samma parti är skadligt för det politiska samtalet, även på en mycket lokal nivå. Den slutsatsen kan dras efter en jämförelse av den politiska diskussionen i tre skånska kommuner, Vellinge, Lomma och Osby. I såväl en kvantitativ textanalys av lokaltidningarna, tidsmätningar av kommunfullmäktige¬mötena och intervjuer med fritidspolitiker framträder samma mönster, där Osby kommun (med skiftande majoritet i de senaste fem valen) har ett mer livaktigt politiskt samtal, medan det moderatdominerade Vellinge haft betydligt mindre diskussion.Slutsatsen stärks ytterligare av att resultaten inte upprepas när samma mätningar görs 1985, då de tre kommunerna haft likartade majoritetsställningar i föregående val..

I denna beskrivande studie undersöks vilka möjligheter de politiska sekreterarna i Region Skåne har att utöva politiskt inflytande. För att undersöka detta har vi utgått från tre maktforum. Information och bakgrundsmaterial har främst inhämtas genom samtalsintervjuer och en enkätundersökning. De politiska sekreterarna som intervjuats kommer från Folkpartiet, Miljöpartiet, Socialdemokraterna ochVänsterpartiet. Detta för att visa hur det politiska inflytande skiljer sig mellan oppositions- och majoritetspartier.

The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

Den 11:e sptember 2001 inträffade västvärldens i särklass värsta terror dåd på Manhattan i New York. I samma ögonblick som det första planet plöjde in i ett av World Trade Centers torn började in process mot ett fullskaligt krig mellan USA och Terrorismen. I denna process har vi skiljt ut två personer och tre beslut som vi anser i hög grad har påverkat det efterföljande kriget. George W. Bush och Donald rumsfeld har i vår mening satt tydliga spår på den fortsatta utvecklingen.

This paper examines the European Commission?s, newly established, ?Register of interest representatives? The analysis is divided in two parts, first I analyze the registers purpose, the kind, and detail, of information it contains and the different kinds of groups that are supposed to register. After that I analyze the organizations in the register more thoroughly, using a database of my own creation. The database was constructed with information drawn from the register, as well as information from external sources. Regarding the design and purpose of the register, I find that improvements in the design are needed, if the register is to fulfill its purpose.

This paper investigates whether there is a right not to suffer from poverty. The investigation is being conducted from the theoretical standpoint/view that only civil and political rights constitute justiciable rights and rights proper from a moral stance, whereas economic and social rights constitute mere political agendas or less.In the search of an answer to this question the content of economic and social rights, and thereafter civil and political rights will be outlined, followed by an inquiry of what should really be considered as rights. Finally, the arguments against economic and social rights as real rights is presented and scrutinized.This paper will conclude that the stated difference between the above-mentioned sets of rights is illusory and that the right not to suffer from poverty ought to have the same status as civil and political rights..

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.