Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

Hur kan samspelet mellan objekt och plats se ut och vad kan det kallas? Genom litteraturstudier och observationer undersöks samspelet mellan konstverk och allmänt tillgänglig plats. De objekt som undersöks är konstverk i tre olika miljöer; en stadsmiljö, en naturmiljö och en park, vilken kan ses som en blandning av de två förstnämnda. Syftet med är att genom litteraturstudier och observationer undersöka samspelet mellan dessa tre konstobjekt och platser och på så sätt försöka utröna om ett konstnärligt förhållningsätt kan appliceras i platsskapandet även inom landskapsarkitekturen. Dessutom diskuteras om enskilda objekt kan väcka medvetenhet om en plats och stärka platsens identitet.

When investigating mechanical problems it is often more convenient to deal with scalars rather than vectors. In this project methods stemming from the field of analytical mechanics, which lets one derive the equations of motion using scalar quantities instead of vectors, have been used. Two mechanical problems were investigated, a double pendulum with a spring and particles orbit in a sphere. The equations of motion of the two systems were derived with the assistance of computer algebra, using Maple and the external package Sophia. The systems were investigated with regard to periodicity and conserved quantities..

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

The current legislation on marketing of tobacco products creates problems for Swedish Match, and obstruct its marketing communications. The purpose of this paper is to investigate Swedish Match's marketing strategy of product category snuff, through a special exposure. In store placement has a great affects on customer buying behavior and studies have shown that 70-80 percent of all purchasing decisions are made in the store, which in turn provides great opportunity for retailers to use their marketing tools for influencing customer buying decisions.Our thesis study is to test a double exposure of snuff with the help of three special exposure. These three special exposures are fridge, fridge with a sign and sign. The purpose of the study is to test which of these three special exposures that have the greatest impact on sales.

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Over 90% of forestry work is carried out today by contractors, thereforeclear agreements between the client and the contractor it is of utmostimportance. Contract Packages for work within the forest sector (APSE) is acollection contract templates that the industry jointly developed for thispurpose. The purpose of this thesis is to examine how forest contractors doto keep themselves updated of the current laws and government regulations,which channels are available to accomplish this and what possible obstaclesmay occur. 20 interviews were conducted with contractors engaged inlogging. The results show, among other things, the availability of and whichchannels most contractors use out of which aggravating circumstances existand how strong they are perceived and what is expected of the client in thisregard..

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

The aim of this thesis is to study the situation of minorities in Slovakia before and after the EU-membership and if EU has played a role in the situation. Also the criteria for becoming a member and other treaties regarding protection of minorities between European institutions and the accession/member states are studied. With the help of i.e. literature, relevant internet pages and yearly studies of EU, the conclusion has been made that Slovakia has made an immense change in the state?s legislation when it comes to minorities and their fundamental rights, but that changes need to be made in attitudes as well.

The relationship human has to animals are complex and I discuss this from a theological and philosophical perspective in this essay. I ask on what grounds, with what arguments and how one could live with an inclusive ethic. I discuss the philosopher Peter Singer and the theologian Andrew Linzey to see their agreements and differences. Linzey has a mystic influence built into the theological perspective. Swedish activists and authors Pelle Strindlund and Annika Spalde call their way of life the ?Way of love? and show an animal-inclusive ethic built on a Christian mystic ground..

This thesis focuses on employers? use of non-­?solicitation of employees in commercial contracts within the union?s internal market and how this can result in restrictive practices in violation of European law. Using legal method, legal economic considerations, and guidance from modern American legal development in antitrust law, this thesis is aiming to investigate how this kind of anticompetitive cooperation in the European labor market should be assessed. The result seems to be that despite a distinct and pronounced restrictive approach to the application of EU competition rules in the labor market, there are strong incentives and not any legal impediment to apply Article 101 TFEU on no cold call agreements between employers. .

I modern utveckling av hårdvara ligger det stort fokus på att producera processorer med fler och fler kärnor. Därmed behöver även mjukvaran utvecklas för att på bästa sätt utnyttja all denna parallella potential. En stor del av detta är då att kunna dela data mellan flera parallella processer, vilket uppnås med hjälp av parallella samlingsdatatyper. En vanlig operation på samlingsdatatyper är att iterera denna. Studiens mål var att analysera prestanda och beteende hos ett flertal kända algoritmer för iteration av datasamlingen kö.