Sammanfattning Regeringsrätten fastslog, genom ett antal rättsfall avkunnade i mars 2009, att de svenska koncernbidragsreglerna inte till fullo var förenliga med etableringsfriheten inom EU. Detta eftersom det sedan Europeiska Unionens Domstols (EUD) avgörande i målet C-446/03 Marks & Spencer har stått klart att det inte är förenligt med etableringsfriheten att neka avdrag i de fall där det utländska dotterbolagets förluster är slutliga och det inte finns någon möjlighet att förlusterna skulle kunna komma att beaktas i dotterbolagets hemviststat. Med anledning av Regeringsrättens avgöranden inleddes ett lagstiftningsarbete med syfte att tillgodose etableringsfriheten vid gränsöverskridande förlustutjämningssituationer vilket utmynnade i 35a kapitlet inkomstskattelagen (1999:1229). Kapitlet har dock kritiserats för att det i flertalet situationer är mycket svårt att åtnjuta avdragsrätt då flera kriterier måste vara uppfyllda samt att avdragsrätten är beloppsbegränsad. Uppsatsens syfte är att analysera ifall 35a kapitlet inkomstskattelagen (1999:1229) medger tillräckligt långtgående möjligheter för moderbolag att tillgodoräkna sig förluster i utländska dotterbolag för att reglerna inte kommer anses strida mot etableringsfriheten vid en eventuell prövning av EUD.De krav för avdragsrätt som kapitlet uppställer har var och en analyserats genom en restriktionsanalys eftersom EUD vanligtvis gör en restriktionsanalys i de fall då det är ursprungsstatens lagstiftning som uppställer ett hinder mot att utöva etableringsfriheten.

In December 2008 the municipal council in Nybro, decided that the municipality shouldreduce the budget for food service. The budget should be reduced by 2 100 000 SEK.They decided that the children- and education committee, and the care committee would haveto lower their budget with 1 264 000 SEK respectively 636 000 SEK. The change have to bedone under two years, 60 % should be done under 2009 and 40 % under 2010.As a result of the decision, many kitchens have to become kitchens that only serve food, notcook it. This will result in preschool staff and nursing staff take over some of the tasks fromthe kitchen staff. The municipal council also decided that entrepreneurs could take over one(later two) cooking areas.A kitchen that serves food means that there isn?t any cooking involved.

Bakgrund: Tiden har blivit en av de viktigaste resurserna i världen. Tidspressen har ökat och drabbar alltfler arbetare och ledare med ohälsa i arbetslivet. Risken är stor att organisationer missar en del av sitt lärande och sinprestanda då det blivit allt svårare att hantera tidsproblematiken.Syfte: Attundersöka vad som begränsar tid, men också vad som frigör den hos chefer ochinom organisationer samt hur dessa aktivt arbetar med tidsproblematiken och dess upplevelser.Design/metod/tillvägagångssätt: Uppsatsen inspireras av socialkonstruktivism och grundad teori. Det ingår i chefernasarbete att hantera flera tidsdimensioner samt gränser. På så sätt har de benägenhet att utveckla nya strategier för att både kunna hantera och optimera tid.Resultat: Påfrestningen av att alltid vara tillgänglig, hantera en stor mängd information samt svårigheten att prioritera informationen beskrivs som tidskrävande.

AIM This report studies the Swedish vintage store company Myrorna from a branding perspective.METHOD The study has applied the qualitative method where four personal interviews have taken a fundamental ground. The four respondents are taken from different professionals and from different positions by the reason that the brand would be based on a fair assessment. The study is obtaining data that further was collected from the library of University of Gävle, the articles from Emerladinsight.com and remaining pictures- and text materials is taken from the organization Myrorna. The theoretical material have been adapted on the brand Myrorna and then been used to analyze the empirical part. From the general impression that portrays the brand the researcher leads the discussion.RESULT AND CONCLUSION The result shows that the brand Myrorna in some extent do not fulfill the image the brand in the media mediate, between the illusion and the reality there is an empty space according to the research.

Denna uppsats syftar till att undersöka utbildning och forskning inom fysik- och teknikämnenavid Uppsala universitet mellan åren 1955 och 1975. Här studeras dels växelverkan mellan tvåolika verksamheter; utbildning och forskning, och dels den lokala utvecklingen av, ochgränsdragningsarbetet mellan, två vetenskapliga discipliner; fysik och teknik. Förändringarnatolkas som resultat av interaktion mellan forskning och utbildning å ena sidan, och utbildning ochandra samhälleliga arenor å andra. Uppsatsen diskuterar Thomas Gieryns teori om att epistemiskauktoritet hos en vetenskap uppkommer nedströms, i en samhällelig arena utanför forskningendär den uppkom. I uppsatsen drivs tesen att lärogång inte enbart kan räknas som nedströms irelation till forskning utan som uppströms, nedströms och mer därtill.

The purpose of this study is to investigate how the Swedish laws regulate the proactive work of employers to prevent employees from getting sexual harassed or harassed on the basis of sex. The purpose is also to investigate how employers are supposed to handle employees whom have been sexual harassed or harassed on the basis of sex. Sweden has a segregated labor market which means that women and men tends to select different professions. This leaves marks on the equality for women and men, which also has effect on the fact that women and men are being harassed in the workplace or situations associated with the work. By investigating genderresearch I am hoping to find out why more employees get sexual harassed or harassed on the basis of their sex in segregated professions.The definition of sexual harassment is unwanted behavior that alludes on sex, and thereby violates the person?s dignity.

The landscape with its associated historical tracks and remains are an important part of our cultural heritage that we consider important to conserve. The stone walls are an example of historical remains that helps to build up this cultural heritage. It is a landscape element that today usually is being associated with the old cultivated landscape, where they mainly functioned as boundary markings and fences. Today, the stone wall is a valuable element in the landscape with ecological, culture-historical and aesthetic values. Since the stone walls arose as elements in the landscape a lot has been changed within the agriculture.

Magisteruppsatsen belyser de svenska reglerna avseende gränsöverskridande för-lustutjämningstransaktioner från ett gemenskapsrättsligt perspektiv. Fokus ligger på utjämningsmöjligheter då förlusten i ett utländskt dotterbolag är slutlig. Det är osäkert vilka grunder som rättfärdigar avdrag. I uppsatsen analyseras därför fyra Regeringsrättsmål i ljuset av den Europeiska gemenskapens domstols domar i Marks & Spencer-fallet och i Oy AA-fallet. Finansdepartementet lämnade förslag på ändrade regler för avdragsrätt vid förlustutjämningstransaktioner mellan kon-cernbolag den 22 september 2009.

This thesis has been performed at Scania CV AB Technical Centre in Södertälje and its aim hasbeen to study the causes and effects of deformations in the interface between the rear axlehousing ADA1100 and the central gear house R780 during operation. Design changes that wouldincrease the sealing capability of the studied interface are also suggested. Finite element (FE)and CAD software have been the primary tools in this study.Finite element (FE) simulations are used in the industry to predict and develop engineeringdesigns. The main motive for FE simulations has traditionally been to identify weak spots in thedesign, regarding high tensions and large deformations.The FE model is an aggregation of submodels and interface models that represents the rear axlehousing, suspension, central gear, central gear housing, wheels, bolts and weldings, and theirinteractions. The submodels have different material properties and they are connected withcontact interface models.Boundary conditions are defined on the bushings in front of the rear axle and on the air bellowsbehind the rear axle.

Nowadays, packaging design is seen as a competitive tool and its importance for corporations is becoming increasingly apparent. The rivalry within homogeneous markets puts high demands on differentiation and the ability to create something more than the product itself. With this fundamental question, the soft drink industry has been examined and a case study of the brand Coca-Cola has been performed. The aim is to investigate how packaging design is used as a tool for strengthening a brand and to explore which additional values this contributes. In addition, the study observes the most important factors in the development of packaging design.A theoretical work of reference, consisting primarily of theories related to branding, design development and visual identity, has been developed to support the study.

In this study I have brought up what pupils within vocational training, with focus on upper-secondary school have apprehended about the course ?Projektarbete 100 p? (Project job 100 point). In my analysis I interviewed twelve pupils from upper-secondary school who had 20 % or more truancy during their three years of studying in upper-secondary school and achieved a result to these pupils had problems with absenteeism then primary school. The pupils agreed about the school?s existence but they need schools of practical type.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Examensarbetet är en fallstudie med förslag till förändringar åt uppdragsgivaren som ägnar sig åt tredjepartslogistik. Uppdragsgivaren är Kriminalvårdsanstalten Smälteryd i Sätila som ligger i Marks kommun. Anstalten utför logistiska aktiviteter mellan Monzon AB och dess kunder. Monzon AB är i sin tur ett företag som säljer - och till viss del hyr ut - byggnadsställningar, väderskydd och säkerhetsprodukter till företag runt om i Europa. I dagsläget finns ett antal logistiska problem på Smälterydsanstalten vilka i detta arbete identifieras och analyseras.

Recently, there have been intense discussions about the humanities and their role in society. Internationally, as well as in a Swedish context, the humanities have been regarded to be in a state of crisis. However, these discussions usually demonstrate a lack of historical perspectives based on thorough empirical research. The notion of a crisis needs to be historicized.In this study, a case is being examined where the relationship between science and society was renegotiated. In the context of World War II, a discourse has been identified in a borderland between science and politics through an analysis of Swedish journals and anthologies during the time period 1937-1947.