The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is Consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

The purpose of these studies is to see how the reception and education of non-Swedish speaking newcomers are organized in a small county, and what you can do to improve this process to achieve a better and quicker integration into the Swedish language and society. To do this, interviews have been performed with four headmasters and different categories of teachers representing all schools in the actual county.In the result it was clear that both headmasters as teachers saw a need to change   and improve reception to provide Consistent but flexible support. The headmasters wanted to create written instructions to assure equivalence between the different schools. The majority of teachers wanted to change the current system whereby some pupils, based on their origins, were placed in a preparatory class to learn the language whilst others were placed directly into a Swedish class. All teachers also thought that the help the non-Swedish speaking newcomers were offered was insufficient.The conclusion is that the county must decide and create instructions according to Skolverket?s recommendations and it also ought to offer all pupils the possibility of learning the basis of the language in a preparatory class.

The purpose of this study is to examine the critically raised concern on whether the Liberal party of Sweden, in policies regarding the compulsory school, really represents a liberal policy or if it actually functions more as an ambassador for conservative ideals. An ideology analysis is employed for the purpose of answering the research question, which asks if the party?s changed viewpoint on the compulsory school between the years of 1990 and 2010 could be understood in terms of an ideological alternation. The analysis is carried out by an examination where the party?s policies are linked to common definitions of the two political ideologies, with the assistance of an analytical tool Consistent of a series of educational philosophies.

The residential and service sector in Sweden accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostäder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is Consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..

The relation between copyright and the right to privacy is complex and difficulties exist in balancing the rights. Copyright should not be limited. Therefore, to ensure the economic rights of the copyright owners, must the right to privacy instead be limited whenever the two rights collide.The implementation of IPRED into Swedish Law meant a vast change as private operators are able to request information concerning a suspected infringer before as well as during a proceeding concerning an infringement of intellectual property. The chosen implementation method goes beyond IPRED?s requirements and also sanctions a lower standard of proof to grant the requested information.

The aim of this thesis is to describe and evaluate the usability of two Swedish systems, Sofie and Carlotta, which are used to organize and present data regarding museum objects on the web. This thesis also presents how objects are described and made accessible to the public in the two systems. To evaluate the usability, a heuristic method combined with Systematic Usability Evaluation has been used. The description and accessibility of object representations in the systems are evaluated using indexing and classification theories from the field of Library and Information Science. Additional theoretical background that has been used is how users search and browse information systems.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Abstract The aim of this paper is to investigate whether Vara municipality has a continuous picture of their identity, profile and image. Globalization has contributed to the increasingly growing of place marketing. Therefore, the study goes on to using the concepts of identity, profile and image to find out if Vara Municipality communicates similar throughout the whole organization and find out their all through core values. Globalisation will be an interpretive framework for the work that describes why the place marketing is becoming more pressing. The sense of place will be a central part of this study as it is the feelings and images of different places that will be described by the municipality together with the identity, profile and image.

This study is about underlying discourses of two tv-series for children from opposite parts of the globe. Focus lays on which morals and values adults choose to teach children through popular culture, even on an unaware basis and how does differ, or not, between different societies.The theoretical framework chosen for this study are semiotics in combination with the concept of the gaze by Laura Mulvey. Semiotics is the study of signs and their underlying meanings constructed by society. By studying popular culture with the tools provided by semiotic analysis it is possible to discouver underlying myths, social constructions of society, that are reproduced over and over again to remain alive. Mulveys theory of the gaze is helpfull in the process of decoding those constructions to discover the dominant partys and norms represented.In this particular study underlying structures such as patriarcal power relations, unequality between the representation of different ethnicities and the Consistent presents of the male gaze where discovered.

We have investigated the visual representation of men and women in Aftonbladet?s weight site. We have made a calculation of how many of the women and the men who were portrayed smiling/ not smiling, active/passive, looking into the camera/looking away from the camera and from which camera angle the picture is taken. We also kept statistic on the gender representation of the authors of the articles.Our investigation shows that Aftonbladet?s weight site has a distinct overrepresentation of women on their pictures, but also in terms of the authors of the articles.

The purpose of this study was to investigate the problems of building a new region in the Southeast part of Sweden. The idea of a big south Swedish region is brand new; no former studies in this area have been done before. The main analytical focus of this study is legitimacy, identity and democratic credentials. The study has been carried out by interviews with several leaders in organizations working with the collaborations of the smaller regions in to the big region. The method of this study has been a single-case study and dialogue interviews.

Equestrianism is a big sport in Sweden with many practitioners. It is a dangerous sport and it is important for the rider to be aware of the risks, to study equine ethology and know how to handle the horse, to avoid accidents. Today most people have their first contact with a horse through a horseback riding school. Ölmstad rid- och körsällskap is a riding school that provides their pupils with a different kind of lessons. The lessons are 90 minutes long and contain both riding and horse-knowledge education.

The Arctic region is rich in natural resources such as oil, gas, minerals and fish. Climate change causes the Arctic ice melt, making resource extraction possible as well as opening up new transport routes through the Northwest Passage and the Northeast Passage. This has led to competition and cross-border strife among the Arctic States. The two largest states in the Arctic are Russia and Canada, which are also members of the Arctic Council. Russia and Canada are at the moment involved in several disputes regarding the Arctic territory where the ownership of the North Pole is one example.

The competition amongst companies is getting tougher and the economic markets are getting even bigger with new products and businesses. One way for companies to differentiate themselves from the competitors is through packaging design. If the merchandise is to send a reliable and solid message to consumers, the attributes of the packaging must be Consistent and uniform. If the different attributes are not coherent, the message loses credibility towards the consumer. Through the sent messages, the pack signals the products? expected quality and price.This paper includes two studies, in which the main objective is to discover and build understanding about Swedish consumers? perception of a product?s price depending on the pack?s design.

This study is based on a proposition about the legislation regarding sexual offences prepared by a commission initiated by the Swedish government in 1972 which was presented in 1976. The purpose of this study has been to ascertain the commissions views on rape based on their representation of the problem, their presuppositions and assumptions regarding it and future consequences in behavior for victims and offenders of the crime. The key results of this study is that the commission regarded the ?problem? of the then current legislation to be non-Consistently with the time being. In their opinion the legislation needed to be loosened from its moral strings and be adjusted to the ?new? sexually liberal era.