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.

AbstractThe purpose of this study was to describe and compare the degree of selfreporting succession to the basal hygienic routines of emplyees working in municipal old peoples care versus hospital care. It is also to describe the access of material available in prevention of cross infections. The study was also carried out with a comparative and quantitative run up design. The study is based on a questionnaire in the district of Gävleborg in the spring of 2009. Nurses, auxiliaries and carers whom were in close contact with patients were asked to join the study.

The collective agreement contains many important provisions concerning the relationship between employers and employees. When a collective agreement applies in the workplace, both employers and employees are bound by it. However, only employers of those two, can take part in the collective agreement, and therefore negotiate the content of it.The purpose of this study is to answer the following question: Why are rules that has been interpreted in collective agreements not expressed in writing? Therefore, the Swedish collective agreement system will be examined, and a distinction between types of silent regulations will be made to find causes. The potential for workers to act on a collective agreement with quiet regulations will also be examined.Collective agreements are signed on three levels: central, union and local levels.

For better understanding of how users interact with the video on demand service Netflix a study was conducted in 10 Swedish households. This study is based on the well-established heuristic evaluation method of Jacob Nielsen, which we modified slightly by letting the users to act as ?evaluation experts? and informing them about the heuristic rules of thumb during the evaluation process. The purpose of this study was to identify usability problems when people interact with Netflix? interface.

When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

AimThe purpose of this study isthat, from a student perspective, study how the implementation of the school's core values ??based curriculum context is experienced in school activities and the context of physical education.How do the students perceive the basic moral values ??in school activities and more specifically in physical education?Is there ethical aspects of physical education that can be linked to students' moral fostering and if so, how?MethodThe study's methodological approach is hermeneutic and data collection is therefor equalitative in nature. Through focus group interviews gathered material in which aimed to gain insight into students'subjectively experienced life-world in which their experiences, feelings and values ??were at the center. The investigation resulted in the execution of three focus group interviews with four students in each group from three different classes.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.

Kadesjös Ingenjörsbyrå AB, ett konsultföretag inom bygg- och VVS-sektorn med ca 50 anställda, använder ett egenskrivet BASIC program i DOS för beräkning av grundfundament i betong med grundsula och plintskaft avseende stabilitet och erforderlig armering. I dagsläget finns det ungefär 10 användare av programmet.Några kända problem med programmet är att varje dator måste konfigureras manuellt med kommandopromptens NET USE kommando. Detta för att en anslutning av nätverksskrivaren till den lokala porten LPT1 måste finnas för att utskriften ska fungera. Dessutom kan varken indata eller resultat från ett fundament sparas.Detta examensarbete behandlar arbetet för att konvertera det äldre DOS programmet till ett modernare fönsterbaserat programspråk med möjlighet att kunna spara fundamenten för respektive projekt..

Syftet med detta examensarbete var att undersöka vad som motiverar de som volontärarbetar inom fritid och hälsa samt att se om motivationerna skiljer sig beroende på tid som volontär. En webbenkät med frågor tagna från Volunteer functions inventory (VFI) och Basic need satisfaction at work scale (BNS) skickades ut till 220 volontärarbetare för att få svar på frågorna: Vilka motivationsfaktorer är bäst uppfyllda hos volontärarbetarna och förändras dessa över tid? Resultatet visade enligt VFI att Värderingar, det osjälviska hos människan, Förståelse, viljan att söka nya kunskaper, och Förstärkning, egenutveckling, har högst värden hos volontärerna. Vad gäller BNS så visade resultatet att Kompetens, förståelse för och delaktighet i sin omgivning, var bäst uppfyllt följt av Samhörighet, upplevelsen att tillhöra en viss social miljö. Enligt VFI har tiden som volontärarbetare inget samband med motivationsfaktorerna medan BNS visade att alla faktorer minskade men motivationsfaktorn Samhörighet sjönk mest.

Health on the Internet is a growing subject and many different organisations and companies offer customers various kinds of medical functions on the web. A common service is to offer users to ask questions and get answers from doctors cooperating with the health sites. There is however little knowledge of how much the health sites actually are used, and by whom. Several authorities and organisations both in Sweden, Europe and in the USA are investigating whether it is necessary to bring forward a certificating authority with the right to judge and examine all the health sites on the web. WHO, the World Health Organisation, proposed a solution for this, which was refused.

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

Problem: How is Lean, a production-focused model being applied to non-productive focused industries.Purpose: To examine how Lean has been applied to the department of Turbuhaler-Kvalitetskontroll and which parts have been successfully applied.Problem statement: How does the implementation of Lean?s basic concept, which originated in the car industry, differentiate itself from the implementation of Lean in the pharmaceutical industry, in this case the department of Turbuhaler-Kvalitetskontroll at AstraZeneca.Conclusions: The department has had success in its implementation of lean. They have developed and modified the basic concept in order to apply it and excluded the parts they did not consider necessary. Through their work they have accomplished numerous improvements in, among other things, the reduction of lead time. .

The purpose of this essay is primarily to investigate the possibility of and the rules concerning using quotas in the field of admission to university. Secondly, an investigation of whether the Swedish Police Academy has been conducting this method during the years of 2009 and 2010 is made. They are currently accused of having discriminated applicants due to their gender and ethnicity. In order to examine the legal arena as far as possible the laws of discrimination, both including the legislations and regulations assumed by the EU as well as the Swedish laws in this field, will be studied. The laws of discrimination will be put in relation to the legal possibilities of making exceptions from the principle of equal treatment.

Outside of many Swedish households today, you will find a typical green wastecontainer. This container has not changed since its introduction, despitecomplaints about foul-smelling and its impractical system. Even if the system usedtoday, still is the most optimal choice, there is a lot of newly developedalternatives out there.Its purpose is to get a broader perspective on how a waste management systemcan be developed into a working, land efficiently and aesthetically pleasing systemof humans and the environment in a small residential area.The authors treat the residential area of Jära, Ekhagen, in Jönköping, which ismanaged by JM AB as a problem area in regards to waste management.The issues raised by the authors are the different waste management systems usedin the corresponding areas of the world, how to apply technical andenvironmental as well as the waste management facilities from financial aspects.In the process, the methods used were literature reviews, case studies and aninterview. The case study was done through a modeling of waste managementsystems in the area Jära and an interview was conducted with the company Envacworking with vacuum systems. Studies have been made by different systems n theareas around the world.The results show that using directives and guidance will reduce the environmentalimpact done without replacing the traditional system.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.