Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Introduction: About 160 children with Down syndrome are born each year in Sweden. They will spend their first time in life at the neonatal departments around the country. Previous research has shown that parents in these situations have experienced an unsatisfying behaviour from the caregivers and that they are not getting the care they desire. However the research that reflects the nurses? role in these situations is sparsely studied.

In a preparatory class are newly arrived students who have no or very little knowledge of the Swedish language. Some of the newly arrived pupils may have arrived in Sweden very recently and some of them have no or very limited understanding and experience of how the school system works in their country of origin. The purpose of this study is to find out how education in a selected preparatory class works seen from two SVA-teachers and students perspective. Questions related to my purpose reads as follows:In which way can two of the SVA-teachers respond in a selected preparatory class to their group of newly arrived students?What methods can be used by the two SVA-teachers in a selected preparatory class to their group of newly arrived students' language learning?How does the newly arrived student in a selected preparatory class experience their education and friendship?The study was conducted through a qualitative approach in a selected preparatory class in a multicultural school in a suburb in southern Stockholm. Through observations on six separate occasions as well as interviews with two of the SVA- teachers in the selected preparatory class, and with three of the newly arrived pupils during a period of three weeks.

This quantitative study, with qualitative elements, intended to investigate the empathic ability among students and its change during social work education in Sweden. The study used a self-assessment form in the form of a questionnaire sent out to 8 of the 15 universities around the country. Respondents who participated in the survey studied in semester 1 & 2 and semester 6 & 7. The instrument which were used, measure the empathy level of the respondents and was a Swedish translation of the instrument, the Interpersonal Reactivity Index (IRI) which is a proven self-assessment form. IRI consists of 28 questions divided into 4 areas (subscales), which together provide a score, where a higher score corresponds to a greater capacity for empathy.

The vegetable production in Sweden is concentrated to the very southern parts of the country. This is also were the major wholesalers are located. In recent years, there has been an extreme focus on price on the food market. As there are only a few big wholesalers and also very few food retail chains, these have a great impact on the producers. The pressure from prominent vegetable-producing countries, providing low price products, such as the Netherlands and Spain is strong.

I have through a case study looked on a milkingfarm in Dalarna and been counting on what it would cost to increase the silagestorage. Today they have to little capacity on the existing towersilo because they built a bigger farm with more cows. The reason is that two families decided to start having the production on one farm together and moved all animals from one of the farms to the other farm. So for that reason I have looked on the costs to build a new towersilo or levelsilo. The goal has been not only to look at the buildingcost but also which operatingcost that is included with the different alternatives. I have taken tenders from two different towersilocompany, Bjurenwall and Svenska Neuero and taken tenders from Abetong for a levelsilo with roof and one without roof. The overall feed requirements on the farm is on 240 tonnes dry extract and the old towersilo hold 110 tonnes dry extract so the need for a new foundation is on 130 tonnes dry extract. I have through cost estimate been counting on the specific buildingcost for each buildingaltenative.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

The Internet is a constant source of information about the world and has contributed to the globalization of texts and pictures. A part in the tourists process of consumption involves looking at pictures and read about places that create an image of places that they have never been to. Websites are therefore important as a first impression and it is here that places are being represented. Places are created on the Internet and the Australian outback is an example of this. The study is interesting because it can be used to understand the relationship between people and places.

Sweden?s forestry legislation was updated in 2010 and a new definition of forest land was introduced. This definition was adapted to the one used by the Food and Agriculture Organization of the United Nations (FAO) for international statistics on the state of the world's forests. It is in short based on the lands ability to grow forest that reaches 5 meters, 10 % canopy closure and has a continuous distribution, according to FAO at least 0.5 hectares. A country-wide laser scanning is now carried out for the production of a new national elevation model; the laser data also provides information on forest height and density.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

The purpose of this study is to map out and to analyze the spatial variation of female representation at the national level in established democracies. The aim is also to explain the variation in the female representation. The main questions that the paper tries to answer are:1.How does women representation in established democratic parliaments vary?2.Why does women representation in established democratic parliaments vary?This study is a comparative and statistic study, i.e. a study that includes a bigger number of countries and where quantitative analysis methods are used in order to achieve comparative analyses.

In 1997, the Swedish parliament adopted a decision on Vision Zero (nollvision) in the road and transport system. Vision Zero means that no one should be killed or seriously injured in traffic accidents in the road transport system (Prop. 2003/04: 160). For the Transport Administration in Sweden (Trafikverket), this means increased demands on security and signage at road work sites around the country. This in turn means increased demands on the contractors that carry out road work for the Transport Administration.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.