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..

The purpose of this study is to investigate whether the new Swedish curriculum, GY11 brought with it changes to how non-religious world-views are presented in five different books in religious education, RE. The method used to analyze the material was a qualitative content analysis as well as counting the pages that dealt with secular world-views. This was later analyzed using philosopher Charles Taylors description and theory on secularization. This was used to identify secular processes as well as to define wether the books definition and description of secular world-views using Taylors concept of ?exclusive humanism?.The research questions are:? What are the authors writing about when describing the secular world- views?? What differences and similarities are there between the different editions prior and after the implementation of the new curriculum, GY11?? Are the secular world-views presented in a way that is Compatible with Taylors concept of ?exclusive humanism??The results that are being presented are, first of all that the change between the different editions are not big.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is Compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

This thesis deals with the compatibility between analysis software Revit Structure2012 and Robot Structural Analysis 2012. The purpose is to become more aware ofinformation management models to be Compatible across different softwareapplications. The structural model is made to be optimal for the compatibility of othersoftware Aim is also to gain an understanding of the transferring methods that exist,and which method is most convenient to use and to examine whether the methodswork in practice. Objective of this project is to make the modeling processtime-efficient for constructors. Models do not need to be structured in severaloccasions in different software; it only needs an optimal model that transfers properlybetween software.The method used in the thesis consist cases where the transferring process isexamined.

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

AbstractEver since Sweden joined EU Swedish law has to be Compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.

This master?s thesis focus on Dewey Decimal Classification during the period 1932 to 2011, where the classification of the psychological knowledge domain is analyzed and discussed. In the light of the recent swedish switch from the swedish classification system SAB to DDC, this research area deserves prominence. The aim of this study is to investigate how DDC represents the historical development of the psychology subject with its underlying epistemology, to identify and analyze values and prejudice, and to analyze problems with DDC?s classification of psychology in relation to three other classification systems.

Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is Compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not Compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

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..

Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve Compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.

This report was written as a result of a Bachelor Degree Project at the School of Technology and Society at University of Skövde spring 2007, together with Jede AB in Mariestad. The report covers the development of a door to a coffee vending machine that is under construction, and will in a chronological order describe the project from ideas to final product.The project started with a rather extensive feasibility study that thru market research and user tests sorted out the opinions of potential customers, concerning today?s available assortment. Technical areas concerning materials and manufacturing methods were also scrutinized for the consideration of the possibilities of a future production.The next step was to constructively generate ideas and thoughts that later on could grow to be potential solutions. After several weeks of hard work and pieces of good advice and recommendations from the assigner, four comprehensive concepts were built up.

The Master Thesis has been carried out in cooperation with Silva Sweden AB and the objective was to develop a new product concept within the product category for everyday exercise. The purpose of the thesis was to use and analyze methods and tools which aid creativity and concept creation in order to make method recommendations for future projects.During the thesis a number of customer needs were identified, which in turn were translated into 20 concepts. On a concept decision meeting a pedometer-based concept was chosen for development. The new pedometer is in addition to counting steps also able to measure and calculate the user?s total climbed height during a day and present this graphically in comparison to famous monuments or distances.

This Master's thesis concerns the classification of compact discs according to the Swedish classification system, SAB. The purpose of this thesis is to critically study and discuss category Y of the SAB-system and its application in Swedish public libraries. The classification system has undergone great changes from the first edition in 1921 until today. In 1921 there were no musical recordings in Swedish libraries, today they are responsible for a large part of the loans. We discuss how the system's category Y has corresponded with the musical development.