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 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.

With increased need for flexibility in timber deliveries, forest roads become an important factor. The disintegration of roads during the spring season can be avoided if it is possible to rule cutting areas to stands with good carrying capacity along roads with good carrying capacity. The goal with this work was to create a method to find the stands with high carrying capacity located near roads with high carrying capacity, and select them into a collection file. The method was based on Esri ArcGIS 9 and the tables that follow within that program. The method resulted in four different themes: 1. Collections with GYL 100 that cross the bufferzon for 0, 1, 2 and 3 class roads. Result 36 collections. 2. Collections with GYL 100 and 200 that cross the bufferzon for 0, 1, 2 and 3 class roads.

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

With the fast development of Internet and the e-commerce during the last decades, retailers are now introducing online stores. This has been adopted as a common strategy within the industry and the phenomenon seems likely to increase over time. Theory based on brand extension is used in this study to explain the effects on brand attitude and the link with willingness to pay when a traditional retailer introduces an online store. We execute an experimental study in order to investigate the effects where we use the offline- and online channel as well as two brands with different strengths as independent variables. Results show that brand attitude and its link to willingness to pay transfers to the online channel.

Internal communication is very important for the success of an organization. The county council Landstinget i Värmland is a large organization with many managers on different positions. Every one of these managers gets an email every week, with the message that a new manager letter, called Chef, is published on the intranet. With my paper I am examining what the managers think of this letter, how they use it and if managers on different positions differ from each other in opinions about and use of the letter. I want to find out if there is a need of Chef as a part of the internal communication of Landstinget i Värmland.To answer these questions, I have chosen a quantitative method in the form of a questionnaire which is send to all the receivers of the manager letter.

Title:Comparison of databases ? Is the law an obstacle?Authors:Alexander Ankarberg, Applied Information Science.Tutors:Lars- Eric LjungProblem: Cross running databases is getting more and more significant during the development of the information flow. There are huge benefits if we start to use the technique that already exists. The law is today an obstacle, so what would happen if the law wasn?t so stern.

Ternary codes for unequal error protection is a part of a communication system where different parts of the information to be transmitted can receive different amount of error protection. There are a lot of applications where the channel conditions fluctuate so that reliable or acceptable communication can not be guaranteed. Regardless whether the fluctuations of the channel are intentional or not the idea is to let the coderate decrease so that the error correcting capability can increase for the part of the information to be more protected. By using the support, the nonzero positions of the ternary code, a new binary code can be extracted with properties different from the ternary code in the sense of cardinality and minimum Hamming distance. When the channel conditions are good the receiver decodes the message using ternary decisions and receives all information included in the codeword.

This study is on how small companies can use the Internet as a part of their marketing strategy to gain a leverage on their competitors with small means to survive and expand in the global market. Many Swedish small companies still don?t have a sufficient knowledge on how to use the communication channel despite the various advantages the Internet offers.Case studies were conducted of how AdLibris, A-lotterierna AB and SF-bokhandeln perceived the importance of using the Internet as a part of their communications strategy.This new communication channel demand new ways of applying traditional marketing principals. Careful analysis of the interviews and how the answers relate to new and old marketing theories makes the bulk of this study. The conclusion is that the Internet solely is not enough, a combination with traditional marketing tools is the way to succeed in their marketing efforts.

The interaction between the driver, the car and the road is essential for the road safety. This case study focuses on the road condition and its effect regarding road safety issues. By studying and isolating the road condition aspect and its contributing role to the accident occurrence, the aim is to explore their relationship, as well as highlight the road parameters that are commonly associated with accident occurrence. This result will be used to develop and increase awareness of the impact of poor road alignment and poor road surface conditions on traffic safety, in order to prevent these accidents from occurring. The road parameters chosen for this study include side friction, cross slope and rut bottom cross slope, road texture, curvature, drainage gradient and rutting.The case study was limited to lv 360 in Va?sterbotten, where all accidents with an unclear cause of the accident were studied, between 2003 and 2012 were carefully studied and assessed based on the condition of the road at the time of the accident.

Department of Education, University of Stockholm. Second year research project, autumn term 2009. The transformation of Swedish officer´s training into an academic professional education ? a study of professional identity in alteration. The study is a part of the Research Project; Discussion for collaboration - from vocational training to academic professional education.By Michael LarmThe purpose of this study is to analyse in what way the process of transforming Swedish officer´s training into an academic professional education are perceived in terms of professional identity, alteration and synergies.

In what way do pictures allow for freedom of interpretation and thoughts rather thanunderstanding reality in a high paced medium? Children today are exposed more thanever to images trough various media. Children?s culture in the digital world has, troughgames and apps, become more cross-generational than literature. Unfortunately, there aremany digital books that loose the story, as the creator gets lost in technology and/or ineducation and morals.

This is a case study of the music channel MTV and it?s impact on the Swedish mediascape. We want to look into the process that lies behind this huge intercontinental corporation. Through literature studies we present the mechanism?s that paved the way for MTV growing into the number one music channel of modern time.

To identify the exchange and adaptation that takes place in the business relationship between electricity suppliers and electricity customers and analyze how these factors affect the strength of the relationship.The investigated concepts create synergies. The strength of the business relationship in the current situation is dominated by weak reciprocity in adaptation and an inefficient exchange of information with low frequency..