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..

Swedish students' knowledge of mathematics has deteriorated in recent years. Teaching of mathematics is therefore starting point in an ongoing discussion among researchers, school leaders, politicians, teachers and others, who all thinks they know best about how teaching should be designed to the greatest extent possible to raise students' proficiency levels in the subject. Teachers' practices have long been the focus of discussions and views on these differ. The purpose of this paper is therefore to study students 'conceptions of mathematics and mathematics teaching, with teachers' methods and tools of focus, in relation to previous research on the subject. The method used was a survey of students in secondary school and a textual analysis of previous studies on the subject.As revealed by the survey was that the textbook has a big advantage in mathematics education in Sweden today.Many students are not accustomed to working in a different way and thereforedoes not know either what the alternative approach entails.

Thirteen percent of the Swedish children declare that they have been beaten by their parents or other adults. While interviewing these children it has been discovered that they want adults to talk to them more about the violence they have experienced. Through intense research the understanding of the importance of asking patients about violence has deepened, during the last years and this year a new Swedish law has been instituted about the matter. The Swedish school nurses work shall be health promoting and preventive, due to the Swedish law about schooling. In this work the school nurses have an institutionalized task in performing health consultations with every one of the Swedish children.

This thesis analyzes the effects of different fertilization strategies on forest management at Holmen Skog in Umeå district. Harvesting volumes, net present values and fertilization intensity are presented for each fertilization scenario. The planning reserve (percentage area older than minimum final felling age) was also analyzed in this study.The thesis covers the analysis of five different fertilization scenarios, varying in fertilization intensity, from no fertilization at all, to fertilization at every harvesting operation (thinning or final felling). A sub-study was also carried out so the reader in detail can see how the different fertilization scenarios affect individual forest stands of different nature. The analysis has been done with the planning tool PlanWise, which is an application of the Heureka analysis and planning system.

The trend in the transport sector is moving towards eco-friendly, fast and convenient transportation,this results in higher demands on railway transports. To meet the demand and quality requirements,the Swedish railway network will have to expand. The cheapest way is to expand little by little butwhat impact do these small steps actually have on the capacity?This thesis examines the interactions of different improvement for the capacity on a single-trackrailway. Through simulations in the software tool RailSys this report studies what effect block signals,extra meeting stations and rebuilding existing two track passing loops to three track loops have onthe capacity.

This report is about changes in an organization. Changes is something that every organization sooner or later is bound to do. In many cases the changes leads to problems and conflicts. I have chosen to study one change process in the home help service of the municipality of Bollnäs. The change process I have chosen to study is about changes in the day-to-day work for the employees at the home help service.

This report deals with the theory and empirical evidence of how knowledge generated within a project is to be captured and shared with other projects and the surrounding organization, after the end of a project. A number of authors have highlighted knowledge management within a company as a key component in building a unique competitive advantage and knowledge should therefore be considered a very important resource within companies. The difficulties of ensuring that knowledge generated within a project can benefit other projects are many. The nature of the project form has been highlighted as one of the biggest problems, due to the fact that budget and time requirements often restrict the propensity to work with knowledge transfer. Other difficulties that this report highlights are in particular the lack of a knowledge sharing culture within the organizations, as well as human cognitive and psychological limitations and lack of tools design for knowledge transfer.

The purpose with this essay is to study how a micro enterprise builds a brand. This because the current situation makes it difficult to stand out from the vast amount of marketing messages available in the market without having an extensive marketing campaign. Small companies do not have the opportunity to put a lot of recourses as money into marketing as the large companies do. Neither do they afford to repair a brand failure.Brand building is a process that constantly is in progress in a company, large or small. To make this process concrete we have chosen to study the four factors; brand awareness, perceived quality, brand associations and brand loyalty.

This master thesis has been carried out on behalf of Stoneridge Electronics AB and is an investigation ofhow intelligent switches can replace the traditionally used direct controlled switches. The concept ofintelligent switches is that the switches contain electronic identification components which, by connectingthem to a network, give the same function independent of the location of the switch. This infers anincreased flexibility and configurability which can be a great advantage in development, production andcustomization in the commercial vehicle industry. Especially in the current situation when commercialvehicle manufacturers provides more and more functions and dashboard configurations.LIN (Local Interconnect Network) is a network protocol introduced in 1999. It is a simpler and lower costcomplement to CAN (Controller Area Network) and is adapted for applications where the demands forbandwidth are lower, for example reading sensors and switchers.

In this degree project a study of the importance of a graphic identity to companies has been done. A questionnaire among small companies in Dalarna has beenmade. From this, three sets of graphic profile-program have been formed andthese are suitable for new companies. Finally a practical application has been made on Greenfield in Mora, a graphic profile has been designed.To cause an identity is to prove that someone or something exists by individualizingand distinguish. Every individual or company has its qualities or charasteristics.The way to a desirable identity is going by a corporate identity-program that containsthe companies strategies, people, products, buildings, trademarks, graphic design.

For a long time the Swedish forests were used by the landowner?s mainly for providing wood to the household itself. The wood was not, to a greater extent, considered a product to be sold. During the 1800s the industrial era led to a demanding need for wood in the industry and thus the use of forest, forest production kicked off. The forest production was not regulated by law, which led to a differentiated forest production over the whole country without consideration of re-growth.

Because social media is personal and reaches users directly, it has become an important means of communication for companies trying to reach out to their audience (Nygren & Wadbring, 2013). Especially the possibility of interactivity has been discussed as social media's big advantage. But how much two-way communication is actually possible on social media? This is a quantitative study that focuses on how Swedish Facebook users in the ages of 16-25 interact with companies on the social network. The aim was to contribute with increased information and knowledge about how the users mentioned above interact with the companies as well as how the users perceive the companies communication and presence on Facebook.

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

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.

This thesis analyzes the effects of different fertilization strategies on forest management at Holmen Skog in Umeå district. Harvesting volumes, net present values and fertilization intensity are presented for each fertilization scenario. The planning reserve (percentage area older than minimum final felling age) was also analyzed in this study.The thesis covers the analysis of five different fertilization scenarios, varying in fertilization intensity, from no fertilization at all, to fertilization at every harvesting operation (thinning or final felling). A sub-study was also carried out so the reader in detail can see how the different fertilization scenarios affect individual forest stands of different nature. The analysis has been done with the planning tool PlanWise, which is an application of the Heureka analysis and planning system.