In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

The aim of this study is to get a better understanding of the Iranian regime. My theory is that the Iranian regime is a semi-dictatorship, based on the soul fact that semi-competetive elections take place. The main question this thesis tries to answer is what characterizes the political construction of the Iranian regime and by what means does it implement its political goals. In trying to answer this question the case of Iran is applied to four specific typologies being, semi-dictatorship, military rule, single party rule and personal rule. The aim has not been to categorically analyze if the Iranian regime matches one typology or the other perfectly, as this is seldom the case when it comes to typologies.After analysis of the four typologies, the conclusion is that the Iranian regime utilizes semi-competitive elections to give a guise of democracy, as is in line with a semi-dictatorship.

After contacting the company Elite Group Sverige AB, who sells strollers under the brand Crescent Baby, it was determined that the project group were to develop a three wheeled stroller which was going to be Crescents first own developed stroller. Only the frame of the stroller was considered within the demarcation of this project however care was taken to the placement of the carry-cot and the wheels etc. Crescent Baby wished for the frame would be smaller than the competitor Urban Jungle, that the frame would have at least three unique selling points and that the number of unique parts was to be minimized. The work began with information seeking regarding strollers, competitors, independent tests, European standards and consumer interviews. After that a number of concepts were developed and past to Crescent.

The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.

AbstractThe European union experience sometimes difficulties in advancing its work due to the member states? different ambitions and interests. The budget is one common tool that the member states can use in order to implement different policies according to their preferences. A large share of the budget is presently tied up in the CAP, the common agricultural policy. This share could be spent in another area and by doing so the EU could take a slightly different direction.

This thesis deals with the characterization of Japan and Japanese people by Swedish travelers during the Meiji period. It seeks to answer what aspects of Japanese people two Swedish travelers chose to highlight, and how these aspects were presented in their travelogues. This thesis also has a second aim. By applying Edward Said?s theory of orientalism, it wants to answer if Swedish travelogues were influenced by western 19th century ideas of colonialism and imperialism.

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

The primary purpose of this thesis is to investigate the operation of membership criteria, which are applied against countries that wish to join the European Union (EU). More specifically, the importance of some criteria in comparison to others is considered. To answer this proposal, three questions are posed: What are the EU membership criteria? Are some criteria more important than other criteria? Does the EU treat candidate countries differently in applying the membership criteria? Three countries are used in this analysis, each country representing one recent enlargement round: Poland (2004), Romania (2007), and current candidate country Turkey. Both official documents, such as EU treaties, and unofficial documents such as statements from EU leaders are used to analyze the application of membership criteria.

The industrialized timber housing process is capable nowadays to build multi-storeyhouses since fairly new changes in the Swedish regulations where made after theadmission of the European Union in 1994.The industrialized process moves parts of the construction process into a highlyeffective factory where 3D-volumes of the building are prefabricated beforetransportation to the building site for assemble.The assembly process is relatively effective compared to the completion of thebuilding service system and this is therefore the main focus in this thesis. This thesisattends problems with completion of the building service system, and thereforedemarcates from other aspects, such as technical and economic aspects, of thebuilding service system.The degree of completion of the flats differs from completion of the connectivepassages, for example hallways, in a way that suggests a need for further investigation.This thesis includes analysis of the possibilities to increase the prefabricatedconnective passages, to the extent of containing building service systems.An increase of the prefabrication of the building service system has a greatdevelopment potential, even though some restraining factors need to be solvedbefore implementation.This thesis was made in collaboration with two of Sweden?s leading companies on themarket of multi-storey industrialized timber housing, Moelven ByggModul AB andLindbäcks Bygg AB..

The aim of this study is to examine how teachers enable students with intellectual disabilities to participate in their own learning journey. The study is based on qualitative methods and data collection has been done through five individual interviews in another European country. The interviews are analysed with a qualitative method inspired by Bryman (2011). The studies theoretical frame is founded on thoughts of Dewey (1997; 2002; 2004). The results of this study shows, among other things, that good relationship between adults in school and students are an important base for participation. To build a good relationship to the students, the teacher has to have good knowledge of each individual student and its disability.

The amount of mergers and acquisitions between international and Swedish actors increased due to the Swedish entry in the European Union. In many cases, conflicts between manage-ment and employees made visible the cultural differences between nations and organisations. As a result of these conflicts many companies experience difficulties in operating on the Swedish market and in some cases they have even been forced to leave it.The starting point of this study is analysing how the management at a foreign company in Sweden, that has undergone a merger, has been affected in the meeting with the Swedish business culture. The analyse has got three different perspectives as a base; management, market knowledge and culture.This study is accomplished on the basis of a deductive approach. It is a case study where the empirical foundation derives from five interviews.

Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.

The purpose of this study is to review the legal situation of the psychosocial work enivronment for principals. The purpose is also to get an increased understanding for how the principals work environment can affect people involved in the swedish school. The psychosocial work environment is explained through studying European law, national law and case law. The principals work situation is studied by different sources, for example from the Work Environment Agency and a report from the Swedish School Agency. The legal dogmatic method has been applied with the legal sociology method to analyze the material.

Uppsatsen innehåller en studie av hur etiska regler, vilka framför allt återfinns inom advokatyrket, påverkar konkurrensen och de konflikter som uppstår mellan de svenska och europeiska konkurrensreglerna och dessa etiska regler. Mer specfikt identifieras vilka konkurrenshämmande effekter dessa regler medför, och vilka alternativ som finns för att kombinera etiska regler och konkurrensregler på ett sådant sätt att minsta möjliga skada uppstår för konsumenterna av advokattjänster. Resultatet av uppsatsen är att vissa etiska regler bör elimineras eller modifieras, eftersom de påverkar marknaden på ett negativt sätt utan att medföra motsvarande vinster annorstädes. The essay contains a studie on how ethical rules, here represented by the rules for the law profession, influence the competition. Furthermore are the conflicts that appear between the ethical rules and the Swedish and European competition rules identified and analysed.

The Court of Justice of the European Union has progressively revised the rule of purely internal situations to ensure a wider scope of application of the economic freedoms as well as the EU citizenship right to move and reside freely within the Union. This development, combined with the increasing importance of fundamental rights, has strengthened the family life protection of those EU citizens who come within the scope of EU law. The limit between the individuals who may benefit from a EU right to family reunification and fundamental rights protection and those who find themselves in purely internal situations has, however, become more legally uncertain. The disadvantage suffered by those who fall outside the scope of EU law is known as reverse discrimination.The 2011 case Zambrano confirmed the trend towards an increasingly generous EU law protection of family life in cases where the exercise of freedom of movement and enjoyment of EU citizenship rights is potentially restricted by a Member State measure. By contrast, in the subsequent McCarthy- case, it became clear that families in purely internal situations may only rely on national immigration and procedural law to obtain family reunification and protection of their fundamental rights.