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..

En sammanfattning av uppsatsen på maximalt 8000 tecken.This thesis is mainly dealing with the mobility of the employees within the borders of the European Union. Legislative framework from the EU is favourable and the Commission has set as one of it goals to promote the migration. Globalisation trends and contemporary business concepts need people who are mobile on the other hand. But migration numbers are still low within Europe. The purpose of this thesis is to find out how much the legal uncertainties, and the different culture mentality in the workplace of another country act as barriers in the minds of the people who wish to work abroad.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

Att "smarta" brädspelande datorprogram har blivit mycket bättre under de senaste årtiondena har väl knappast kunnat undgå någon. Med brädspel menar jag spel såsom Go, Othello, Backgammon och Schack. Idag spelar program, som körs på en reguljär PC, bättre än de flesta människor. Vad är det som gör dessa program så bra? Hur kan man lära en dator att spela ett så pass komplext spel som Othello på en sådan nivå att ingen människa har en chans att vinna? I detta examensarbete kommer jag att försöka förklara mekanismerna bakom ett toppspelande Othelloprogram.

In a time where information overload is a fact, well formulated messages is required and communication is a big contributing element for building strong brands. In the north of Sweden, Norrmejerier is one of the big actors with dominance on the dairy factor market. Through making milk products that lands in the consumers refridgerators, they are not only working for economical interest but also for improving the nature of the north of Sweden. Through visual communication, Norrmejerier shows the consumers a beneficial view of the north of Sweden which corresponds to the populations own impression of their part of the country. This contributes to a feeling of belonging that makes strong and loyal consuments. The feeling of belonging is also reflected in Norrmejeriers commercial movies, that uses the consumers conscience to make costumers. By two group interviews and a semiotic analysis of Norrmejeriers commercial movies, this study aims to examine how Norrmejerier uses qualities of the north of Sweden when building their brand.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

This paper aims to broaden the discussion on how press freedom can be a powerful tool in the war on corruption. Previous studies have shown a significant relationship between more press freedom and less corruption, it also shows that the causal link runs from press freedom to corruption and not the other way around. There are quite a few studies on the impact of a free press on corruption and therefore there is a lot more to be published on this issue.This paper looks at press freedom as one of the most important parts of a democratic society and that it plays a vital role in reducing corruption as both an informant on key issues and also as a ?watchdog? on society. But press freedom cannot be seen as an ?easy fix? in a country or the international community's struggle to reduce corruption.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

På Island finns många gamla traditioner. Jordbrukare har under lång tid använt sig av allmänningar för att låta djur beta på under sommarmånaderna. Allmänningarna spelar också en stor roll för det isländska kulturarvet. Den viktigaste händelsen i samband med allmänningen är den årliga fårskiljningen. Fårskiljningen äger rum på hösten och då är nästan varenda person i bygden inblandad på ett eller annat sätt. Man delas upp i olika arbetslag för att hämta hem fåren från allmänningarna som är belägna i fjällen. I denna uppsats skriver jag om min hembygd på norra Island, närmare bestämt Deildardal i Skagafjördurs kommun.

Sweden is the country in Europe that receives most applicants from asylum seeking unaccompanied children. The majority of all unaccompanied children are boys and the two biggest sending countries are Afghanistan and Somalia. There is however a big difference between the proportion of unaccompanied girls between the two countries, Somalia with a big proportion of girls and Afghanistan with a low proportion of girls. Previous research has shown that there is a big knowledge gap about unaccompanied girls? migration.

Slovenia and Latvia are two examples of countries which have gone through a successful democratic transition. They were both under authoritarian rule and command economy up until their declarations of independence in the early 90s. Today they have a functional market economy and political pluralism. I have examined transition theories highlighted by Jonas Linde and Joakim Ekman and from these theories sought the explanations to what lies behind the successful transitions of these two countries. The transition in Slovenia was affected by liberalization from within the ruling communist party which then controlled much of the transition process. A relatively large civil society and the fact that Slovenia was not involved in the Balkan War also contributed to the short process.

To end up as an immigrant in an unknown country and to try to participate in the majority society means both psychological and physical difficulties where their whole life is changing. Gemensamma Krafter is a prevention changing work in a housing area in Borlänge. It works among other things as a meeting place for people from different cultures. The aim with this study was to describe and to get increased understanding for the lives of a number of immigrant women who lives in Borlänge/Sweden and which importance ?Gemensamma Krafter? has had for them.

For years the northern parts of Sweden, Norrland (translated: North land) has been considered mystified and exotified by the southern, more urban parts of the country. The rural Norrland ? though 60 percent of Sweden ? is seldom a part of the common conversation, meaning that most of the people living in the southern parts simply have no idea what is happening in the north. The one million people living in Norrland, on the other hand, every day gets to know what happens in the south on the evening news. The question about this possible structural relation between the urban and the rural became a large matter of cultural debate in the spring of 2015, If this thesis is true, we have a problem on our hands; can the national news be considered national if half the country is misrepresented? That question is what this essay is trying to find out by analyzing two of Swedens largest national newspapers.

The underlying purpose of this study is to see whether a library focused solely on providing literature in other languages than Swedish serves as a unifying, integrating force, or as an agent for division and exclusion. The study focuses on the International Library in Stockholm. The authors have created a profile of the visitors of the selected library, concerning their characteristics, their library habits and their perceptions of the International library. This profile has then been compared with the staff?s perception of the visitors as a group.

AimThe aim of the present investigation was to study the side distribution (right, left) and possible gender differences in terms of anterior cruciate ligament (ACL) injuries in different sports.MethodThis Register study comprises a total of 27856 subjects from the Swedish National Anterior Cruciate Ligament Register. Side- distribution and possible gender differences were analyzed. The different sports consisted of aerobics, alpine skiing, basket, cross-country skiing, dancing, enduro, floorball, gymnastics, handball, ice hockey/bandy, martial arts, outdoor activities, racket sports, snowboard, soccer, and volleyball. Due to injuries that had occurred in the traffic and at work 5076 subjects were excluded. Statistical data have been analyzed with one way ANOVA and x2 test and the Tukey post hoc test has also been used.