Sweden is in the initial phase of forming a national forest programme (nfp). The establishment of an nfp has been evoked by international policy developments and a national debate questioning Swedish forestry and forest policy. National forest programmes are participatory processes for the development and implementation of forest-related policies and international commitments. Hence, the aim of this master thesis is to assess the stakeholders? acceptance of participation and integration of international issues within the Swedish national forest programme.

Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.

According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

It has been observed by both onion producers and a plant protection advisor on Öland (an island off the east coast of Sweden) that basal rot is the largest contributory factor to reduced onion quality and yield. Basal rot is mainly caused by species of Fusarium fungi. The aim of this study was to: a) investigate which species of Fusarium that can be found in onion produced on Öland, b) describe the symptoms caused by the different Fusarium fungi found and c) explore, through interviews with the onion producers on Öland, the mechanisms that may be involved in the observed increase in basal rot.Onion bulbs (Allium cepa) were sampled on two occasions. In total 181 onions from 11 different fields were analysed. In addition, eight onion producers were interviewed.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

Föreliggande uppsats behandlar lönesättning på den svenska arbetsmarknaden. Lönesättningen i Sverige är inte i vidare utsträckning reglerad i lag. Grunden för lönesättningen är att det råder avtalsfrihet och att det är upp till arbetsmarknadens parter att genom kollektivavtal reglera området. Kollektivavtalen innehåller olika typer av reglering avseende arbetsgivarens lönesättning, exempelvis anges ofta minimilöner samt utrymme för lönehöjningar vid lönerevision. Avtalen innehåller dessutom oftast lönesättningsprinciper för hur löneutrymmet ska fördelas mellan enskilda arbetstagare.

When a company is part of an agreement there is a risk that one of the collaborators pursues similar business and takes up competition with the partner or chooses to reveal information about their partner to other parties. To avoid this, companies establish a confidentiality agreement that prohibits the parties to reveal any information. Confidentiality agreements that are eternal have become more common in Swedish contract law in commercial relations. As a result, disputes between collaborators have occurred regarding the unreasonable length and validity of the agreement at a later stage.When a confidentiality agreement is considered to be unreasonable, 36 § of the Swedish contract law (AvtL) can be applicable. The paragraph deals with the legitimacy and the opportunities of re-adjustment of the unreasonable contract.

Direkt skatt faller utanför EU:s kompetensområde men trots det har EU ett indirekt stort inflytande på medlemsländernas skatteregler. Medlemsstaterna får sluta skatteavtal mellan sig utan inverkan av EU, men bestämmelserna i skatteavtalen får inte strida mot EU-rätten, däribland bestämmelserna om fri rörlighet för varor, personer, tjänster och kapital. Sverige och de flesta övriga EU-länder är även medlemmar i OECD. De skatteavtal som är slutna mellan EU:s medlemsländer är därför i stor utsträckning utformade enligt OECD:s modellavtal. Enligt OECD:s modellavtal beskattas inkomster från rörelse och tjänst, enligt huvudregeln i artikel 7 och 15, i hemviststaten.

Purpose: The purpose is to examine more closely why the achievement of the environmental goals is so low. To within the thesis work to make this as interesting and with as good quality as possible, especially the environmental quality goal Reduced climate impact, but also Natural acidification and Protective ozone layer, has been chosen to be studied further. Method: A qualitative method and text analysis has been applied. Intervention theory, as Vedung 2009 describes, is used as an intellectual backbone and as a help to structure the essay. The three environmental quality goals correspond cases, or units of analysis. Analysis: The fulfillment of the respective environmental quality goals is analyzed according to its goal, policy instruments, implementation and its effects. To this some of the problems are analyzed that exist on the path to achieve the goals.

Knowledge is of great importance for organizations and it is seen as an important competitive advantage to effectively preserve knowledge within an organisation. The upcoming retirement of employees born in the 1940s poses a threat because it is believed to result in a knowledge drain. The problem of preserving knowledge within the organization lies in the fact that it is partly tacit, and therefore not possible to write down or communicate in words. The purpose of this thesis is to investigate how tacit knowledge is created in the Swedish Ministry for Foreign Affairs and the implications thereof. We examine the following research questions: Of what significance is the creation and reproduction of tacit knowledge for the Swedish Foreign Ministry? Which factors influence the creation and reproduction of tacit knowledge and why? A case study of the Swedish Ministry for Foreign Affairs has been conducted.

Crisis communication can make a crisis turn into a double crisis. The purpose of the thesis is to analyze by which rhetorical means a double crisis can occur. With the Swedish zoo Parken Zoo as a specific example, this essay examines the crisis communication during the crises that started with the tv-show Kalla fakta. The tv-show revealed that Parken Zoo killed and slaughtered endangered and sacred animals. When asked about the specific animals, the head of the zoo gave different answers ? which contrasted with former employees testimony.

The cell cycle is the time a cell spends between two cell divisions. The cell cycle includes several parallel processes, all of which must be completed before a cell is mature for dividing. In the first place, all subcomponents (RNA, protein and membrane lipids) need to double in quantity and this occurs continuously through the cell cycle. Furthermore, the genome and some chromosomal proteins must double and this take place during a limited interval in the middle of the cell cycle (S-phase). On either side of the S-phase are two "gaps" which is called G1 and G2. When the cell has passed a point in the G-phase they are irreversibly programmed to progress through the remaining of the cell cycle and will undergo the next cell division. When a cell have passed a point in the G1 phase, approximately four hours after mitosis, a normal cell is in a state of indecision.