This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

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.

The aim of this Master's thesis is to examine the information use among Swedish backpackers, both prior to departure and while travelling. The questions posed in this study are; which artefacts did the backpackers use, in what way were those used as tools of mediation within their social practice and how does a presumptive interaction between backpackers and information sources appear? The empirical material consists of interviews, held with eight backpackers, concerning their information use. The interviews reveal that a number of information sources are being consulted. The most commonly used sources identified in the empirical material are guide books, advice from other backpackers, fiction, TV programmes and periodicals.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

The principle of proportionality is considered one of the most important contemporary legal principles on which it intends to protect individual citizens against disproportionate action by the authorities. This aroused our interest prior to this study. The essay reveals how such behavior might look like and how courts have chosen to adjudicate in cases where the individual has been discriminated against or subjected to unreasonable demands in public procurement. That section of the law that were current throughout all court cases are Public Procurement Act (2007:1097) LOU. That which we have seen in every court case is that the applicant has not received a proper fair chance when the requirements of the contract often been asked in a way that either exclude the smaller applicant company or rule out various potential applicants parties due to excessive and sometimes unnecessary requirements.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

The purpose of this paper is to investigate on what basis a child is committed into care according to the law and to see on which grounds the decision about committed child care in law practice are taken when a child is committed to care due to parents who are mentally retarded. To better understand the juridical grounds for these decisions I will also in a short background describe the meaning of the term mentally retarded, how mental retardation and parenthood has changed over time and how different opinions are expressed in the law. Both people with mental retardation and children have in recent years gained their rights and sometimes these rights end up in conflict with one another. In those cases, what is in the best interest of the child, should be decisive. The children who have mentally retarded parents are at risk to not have their physical, psychological, emotional, social and intellectual needs met and are therefore being unfavourable developed.

The main purpose of this study is to investigate and with it clarifying what is meant by a dismissal for personal reasons must be based on valid reasons. More specifically, what is valid reason and what is required for that demand to be regarded as fulfilled.To my help to achieve this I have asked questions such as what kind of behavior from the employee can be the basis for a valid termination of the employment, what factors do the court put emphasis on in a trial and what is the requirements for the employer during the dismissal.The study has further objectives which are to illustrate the phenomenon of valid reason from a diversity perspective and from an international perspective. To achieve those objectives following questions have been asked: Is some groups covered in a greater extent than others by the requirement that a termination of employment must have valid reasons and are there international counterparts to the Swedish requirement that a dismissal must be factually based.What emerged from the study judicial inquiry is that the phenomena to which the employee is guilty of first is to see as valid reason when the employee are aware of the obligations undertaken in the employment but acting against them and inflicts some sort of damage for the employer.With regard to the employer's obligations in a termination proceeding are they to see as comprehensive and can be summed up to the fact that the employer should do everything in his power to avoid a dismissal.When it comes to the factors a court should take into account is this also a matter of major proportions. The court shall take into account all of the circumstances relating to the dismissal, which means that, with absolutely certainty, determine in advance what the court will decide is an almost impossible task.Furthermore, it emerged from the study that the requirement that a dismissal for personal reasons must be based on valid reasons may come to certain groups of workers to a greater extent than others. The study's investigation also indicates that the Swedish legislation, as it reads today, probably in breach of regulations enacted by the European Union.   .

The aim of this study is to investigate librarians? opinions about books supported by the government and delivered for free to the main public libraries in every community. The study is also investigating how the governmentally supported books affect the process of buying books for the public libraries and how the librarians think about quality and mediation in the acquisition. The analysis is based upon interviews with six librarians that are responsible for the purchasing at five main libraries in small communities in the South of Sweden. The results from the interviews are discussed and analyzed from the perspective of mediation.

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

In the new Library Act of 2014, it is stated that public library supply should be characterized by quality. To investigate what this means for the library, I do a functional analysis of ideas of librarians' views on quality and how they work with purchasing, weeding and mediation. I have chosen to limit the essay to fiction for adults in Swedish public libraries. By combining the basal idea analysis, where I investigate librarians' ideas about quality, with an operational analysis of ideas, where I examine the effects librarians' quality ideas get for the daily work, Iwant to find out the librarians' quality ideals.The material I analyze consists of 18 questionnaires, filled out by librarians with responsibility for purchasing and / or thinning in libraries across Sweden. The analysis is done with an analytical schedule, that consists of a number of opposing ideal types taken from previous research on quality, purchasing, thinning or mediation.

In the new Library Act of 2014, it is stated that public library supply should be characterized by quality. To investigate what this means for the library, I do a functional analysis of ideas of librarians' views on quality and how they work with purchasing, weeding and mediation. I have chosen to limit the essay to fiction for adults in Swedish public libraries. By combining the basal idea analysis, where I investigate librarians' ideas about quality, with an operational analysis of ideas, where I examine the effects librarians' quality ideas get for the daily work, Iwant to find out the librarians' quality ideals.The material I analyze consists of 18 questionnaires, filled out by librarians with responsibility for purchasing and / or thinning in libraries across Sweden. The analysis is done with an analytical schedule, that consists of a number of opposing ideal types taken from previous research on quality, purchasing, thinning or mediation.

In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.

Parents today can be very stressed at the drop off and pick up of their children, this leads to that they sometimes miss important information that is pinned to the walls for example. Papers has the ability to disappear, a blog collects all in one place. Today, almost everything is digitized.This study has examined what a blog is and how schools and preschools can use it. The blog is used as a communication site for the preschools and school. This exam graduate work is made of three blog analysis, the analysis is made to see if the blogs can help the preschool and school to communicate wiht the parents.The theory I have decided to use in this study is the sociocultural theory.

AbstractIn Sweden all persons under the age of 18 are considered children. The age when it is possible to be held responsible for a criminal act, and therefor convicted in court, is 15. Society?s and, perhaps first and foremost, the authority?s attitude towards juvenile crime is that they should not be equal adults in the process within criminal law. Because children are considered essential for the society of tomorrow, it is important to pay extra attention to crimes committed by juveniles.