Should I/we move abroad or not? This is a question that surely many of today?s expatriate Swedes asked themselves and was probably largely debated by most. How does is feel to move back to Sweden? I have chosen to contact a number of expatriate Swedes and some that have returned, in order to receive answers to these questions.The aim with this thesis is to study the experiences and thoughts of people living in a different country as to were they were born and also those of people returning to Sweden. I have used a hermeneutic analytical method alongside a socio-psychological identity perspective when I studied the replies of my 69 respondents.

This paper aims to investigate what part Swedish media plays when it comes to portraying hiv and people infected by the virus. The study comes from articles published in Sweden's two largest daily newspapers, Dagens Nyheter and Göteborgs Posten, in 2007.By using discourse analysis we found that hiv within Sweden is described as related to riskgroups or risk behaviour and that individuals with hiv is portrayed as average people living normal lives. Except for the above described pattern, stories about so called hiv-men frequently occur. Overall, the words abroad and foreigners are reproduced in articles about individuals living with hiv or aids. When it comes to articles describing hiv abroad, aids is more in focus and people living with the virus is portrayed as innocent victims.

In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

A great importance for the future of municipalize is the ability to attract and retain the younger part of the population.  For the Tärnaby area (a famous tourist resort for alpine skiing), a part of the Storuman municipality, this is a problem, and with a possible mining establishment job opportunities will be provided. In this study I have examined how young adults related to the Tärnaby area have reasoning about stay or move from the area and what may get them to move back.What is the area´s place identity and is it attractive for the respondents? Can a mining establishment change the negative population trend? The results showed that the respondent have a strong connection to the area and the identity of the place. A large proportion of the respondents indicated that they wanted to move back to the area of Tärnaby, if it was possible, due to work-related causes and social relations at existing place of residence. The respondents approach for a potential mining establishment is both of positive and negative sense.  However, a mining establishment is considered by the respondents to be of great importance for the future of the Tärnaby area..

The object with this thesis is to evaluate which of the catch crops oil radish and white mustard in combination with establishment method, give the most effective nitrogen uptake. The main purpose of the catch crops is to reduce leakage of nitrogen. They are sown after the main crop and killed before the next crop. In Sweden the farmers gets subsidies to establish catch crops. The thesis is limited to the trail L3-9010 sited at HS- Malmöhus, Borgeby Gård, 237 91 Bjärred, Sweden, 2007. Only treatments with oil radish, white mustard and the reference treatments were studied.

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

AbstractIn the heart of Paris, you will find Sweden?s only cultural center abroad. Since the early 70?s a wealth of cultural activities has been offered, and every year the center receives more than 100,000 visitors. The center is a branch of the Swedish Institute (Si), a public authority which promotes mutual relationships between Sweden and other countries through culture, education, science and business.

The aim of this study is to describe and analyse the cooperation between the public employment service and the refugee reception in a medium-sized municipality in southern Sweden on basis of the establishment reform. The study examines how the collaborative process is regarded when it comes to implementation of the reform, and when it comes to the directives and resource allocation between the employment services and the refugee reception. The study also focuses on the deficiencies and the benefits that can be discerned with the establishment reform at local level.A qualitative data collection method has been used. It is semi-structured interviews with workers from the public employment service and the refugee reception. Information materials and evaluations that various authorities have made have also been investigated.The study concludes that it is important that the directives are clarified and that a new local and regional agreement will be established on paper.

Wind power is becoming an increasingly important source of energy. There are several national and international goals set to increase to amount of renewable energy, and in order to meet these goals, the wind power production plays an important part and the establishment of new wind power farms are required. The Swedish national project Riksintresse Vindbruk has appointed areas in Sweden suitable for wind power, mainly when looking at the physical wind conditions of the area. In this study, I aim to define suitable areas for wind power establishment in Norrbottens län. In order to reach this goal, a critical regional method was developed and completed using GIS.

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..

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

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..

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The purpose of this study is to find whether there is any truth in the thesis that adopted children from abroad is in greater need of special support, in particular regarding factors that might inhibit the language development that may cause language problems.To achieve knowledge for this study, the methods have been to seek and analyze literature that discusses theories about language development and language socialization. To understand if theory and reality is cohesive, two interviews was conducted with special teachers that have had experiences teaching adopted children, analyzes of the results contra literature has been somewhat important and necessary. To ensure the reliability the interviews was recorded on tape and later transcribed.The results from literature studies indicates that adopted children are more likely to be in need of special support in school due to factors concerning, among other things, adaptation difficulties, language progress and identity. Overall, language progress is depended on children?s total progress that includes physical, emotional and psychological condition.