In the government's bill on infrastructure for 2010-2021, the government presents that road investments should be prioritized before investments in the railway. The grants for operation and maintenance of the railways are much higher then in the last government's bill. Furthermore the current founding of investment in railways is higher then for road investment which is in opposite of the bill on infrastructure's directives. Therefore the purpose with my thesis is to find which factors that can explain how come the government has chosen to take these actions. As a model to help me achieve my purpose I have been using a modified version of the DBO-theory, where the basic factors to explain an action is Desire, Belief and Opportunities.

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..

Derome Skog AB is a purchase company whose main task is to provide Derome Timber's sawmills in Halland with timber raw material. Because of the very hard competition in the roundwood market it is important to know what kind of purchase offers are required in order to buy a valuable product from forest owners.This study aims to elucidate the crucial factors when private forest owners choose to harvest and sell their forest. As base for this study, a questionnaire has been performed with private forest owners. The result of the study shows that it is not particularly often that the timber price is the crucial factor why the forest owners choose to harvest and sell the forest products; i.e. timber, pulpwood as well as energy assortments.

This report describes a comparative study of the change in grading system in the year of 1995 and the coming year of 2012. The objective is to analyze and compare the political debate from two Swedish parties, the Social democrats and the Moderates, from a number of the parties political periodicals. Futher the objective is to show, from the periodicals debate, what approach to knowledge the parties are presenting. The theoretical base of this study is rooted in the political background of grading system and in literature defining different theories about knowledge and approach to knowledge. The investigation is qualitative and the main research method is text analysis.The conclusions is that the parties overall stood their ground and kept their opinions throughout the two debates and the change in grade systems.

This thesis is concerned with how identity is connected to historical writings and what normsshapes the perspectives of history. The purpose of this study is to investigate the possibilitiesfor identification offered in history books used for history teaching. This study is concernedwith what role the nation plays and how it shapes the conception of history, with the hope ofcounteracting negative attitudes towards those not being identified as ?Swedish? in the historytelling.The study was conducted through discourse analysis. The material for this analysis consistedof three history books directed towards 4-6th graders.The study shows how identity is created through putting ?us? against ?them?.

As the football industry develops into a highly competitive commercialized industry, football clubs must step up and improve their business strategy. This study focuses on the famous Italian club AC Milan, a club with many international titles but with declining revenues. The purpose of this thesis is to study how AC Milan can generate higher revenues by comparing its marketing and business strategy with the most profitable clubs in the world, the benchmarking partners Real Madrid and Manchester United. By using a benchmarking model, following the five steps of this process, conducting observation studies, an interview and examining secondhand information, gaps between the clubs were evaluated and analyzed. These evaluations became together with chosen theoretical references, the basis for the improvement suggestions and conclusions shown by the authors.

This study is an evaluation of the runtime watch function in a OEE software, knownas ProTAK. OEE stands for Overall Equipment Effectiveness, it?s a way to measurethe factories process efficiency. The runtimewatch function allows the user to setup and monitor certain critical objects that are of importance for the pulp and paper process at the mill. The data from the runtimewatch can be correlated towards the suppliers specification for the components.

GPS is perhaps the future in agriculture. The next years will show it but the precision becomes only better and better and the number of users becomes only more and more. This work shows experiences from today's users and how the profitability can be improved on a farm with normal plant cultivation. The aim is to show how big the actual advantage can be to have a GPS and how good precision there is with the equipment. John Deere and Trimble are the big producers of GPS equipment to the agriculture.

The aim of this Masters thesis is to examine the librarian discourses that can be identified in the job advertisements of today, to examine how the discourses differ and also how these discourses might influence the librarian profession and its status. The method of investigation is a qualitative analysis of printed sources, using Ernesto Laclaus and Chantal Mouffes discourse theory as well as the theory of professions as a theoretical base. The thesis shows that two discourses can be identified in job advertisements for 2004, one public librarian discourse and one scientific librarian discourse. The major difference between the two discourses are work tasks where the public librarian discourse very often contains areas of responsibility and development work, whereas the scientific librarian discourse often contains administrative work tasks. Other differences include a great demand for driving licences and an interest in children and youth in the public librarian discourse, something which is not asked for at all in the scientific librarian discourse where there is a great demand for knowledge of languages instead.

Along with the increasing trend of online advertising comes an increasing avoidance behaviour from the observers. The marketing communication now requires a valuable content, which leads to the creation of new online advertising forms; including content marketing, advertorials, online ads and the latest rising star - Native Advertising. The last-mentioned also constitutes the basis and object of study for this paper. The purpose of this study is to shed light into this relatively unexplored topic and concretize the true effects. There are many examples of how Native Advertising is framed and implemented, but little hard facts and real figures.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

Today the school is a given place for preventing social problems. The school struggles continuously to live up to the expectations of balancing preventive social work with pedagogy in a satisfactory way.The purpose of this essay is to get a picture of priorities of social work in school. I want to know what it is that affects and controls the principal's decision about what kind of social project they will accept and be a part of.This essay shows that only one of the eleven principals interviewed apply projects based on evidence when they decide about participation in a social project. Instead, the decisions are based on references from other schools. The reason why the principals do not base their judgement on projects which are based on evidence is because they consider the search for results too time consuming.When there is no requirement that a certain part of the social work in a school must be based on evidence, it leads to the children taking part in different social projects which we can not guarantee are good for them.One solution can be to guide the principals through a national social teachingplan, which can assure that social work based on evidence are being applied in the municipality schools as well as the independent schools..

Syftet med denna litteraturstudie var att belysa impotensens inverkan på mäns livskvalitet samt att undersöka i vilket behov av stöd och information impotenta män är och vilken roll sjuksköterskan kan ha för patientgruppen. Resultatet base-ras på tio vetenskapliga artiklar, som granskats enligt Polit, et al (2001) kriterier för hur en vetenskaplig artikel. Resultatet visar att impotens har en klar påverkan på livskvaliteten för män. B l a kände männen en förlust av sin manlighet, fick sämre självkänsla och en negativ påverkan på mannens sociala liv var tydlig. Ett behov av en mer öppen diskussion kring sexualitet efterlyses av männen samt bättre information om bakomliggande orsaker och behandlingsalternativ.

Many? luxury? companies? within? the? fashion? industry? today? choose? to? extend? their? brands downwards? in? order? to? reach? new? customer? segments? and? hence? increase? their? profitability.? A? brand? extension? strategy? that? leverages? the? core? values? of? the? luxury? brand? is? a ?new ?possibility ?for ?luxury ?brands ?to ?position ?themselves ?towards ?a ?broader ?customer ?base.?? Meanwhile? there? is? a? risk? that? the? extension? dilutes? the? image? of? the? luxury? brand? and? has? a? negative? effect? on? the? company? in? the? long? term.? Thus? a? tradeoff? exists? between? becoming? more? accessible? and? maintaining? the? exclusivity? of? the? luxury? brand.? The? objective? of? this? thesis ?is ?to ?investigate ?how ?luxury ?brands ?that ?perform? downward ?brand ?extensions ?to? reach? new? markets? can? succeed? with? this? strategy? without? diluting? the? brand? image.? This? is? achieved? by? studying? the? perceptions? of? the? new? target? segment? towards? the? extension? of? luxury? brands.? The? results? of? the? study? show? that? the? risk? of? brand? dilution? is? minimized when? the? core? values? of? the? luxury? brand? are? transferred? to? the? brand? extension? while? the extension ?at ?the ?same ?time ?is ?successfully ?targeted ?towards ?the ?specific ?customer? segment..

Through the collection and analysis of negotiations surrounding the gay magazine Destroyer, the intention of this paper is to identify norms of sexuality within a contemporary sex-radical discourse. These negotiations are collected from interviews with individuals whom, at the time of the inter-view, consider themselves or their politics sex-radical. In order to allow for a more general under-standing of the context in which these negotiations have come about, material about Swedish law is also included in this text, together with the interview material, and serves as a base for analysis through the application of Gayle Rubin?s theory on the hierarchical value system of sexuality.Following, are the main themes throughout the paper: The meaning of the context; Sexualized children; The possibility to (not) participate: differences of power; The decision whether or not to sell the publication and The position of the pedophile and crossgenerational love/sexuality within the LGBTQ community.Key words: sex radicalism, pornography, boy-love, kiddy porn, pedophilia, Destroyer, Gayle Rubin..