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..

The aim of this study was to examine and analyze the experiences which social workers have of working with relatives of substance abusers. This included examining how they work with relatives who are in need of care and support and how the social workers identify their needs. We have also investigated how well informed the social workers are when it comes to approaches to helping relatives of substance abusers. A qualitative method has been used in this study in order to analyze the experiences of the social workers from a phenomenological point of view. This study was based on six semi-structured interviews.

As the staffing agency business is rapidly growing and suffering from accidents resulting in higher sick leave than in other businesses, it is of great interest to analyze which responsibilities prevail between the customer companies and the staffing agencies, when it comes to working environment for hired staff.The purpose of this essay is to clarify the distribution of responsibilities between customer companies and staffing agencies, regarding working environment. I would also like to analyze which consequences this distribution of responsibilities may lead to.To be able to answer these questions, I have chosen to use the legal dogmatic method together with the sociology of law method. I have studied legal sources, literature and also interviewed three persons who are active within the staffing agency business; one person from the Swedish Work Environment Authority, one person from the employers? side and one person from the employees? side.The conclusion of my survey is that the SAM-responsibility is divided equally between staffing agencies and customer companies, since the customer company who hires staff is equated with an employer. The employer must also ensure that there is an organized work adaptation and rehabilitation function within the company.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This work is about presenting the weave in a new and different context, by bringing textile and glass together. The work is characterized by material and shape experiments with silver and copper weave and hand blown glass. From experiments and sketches, the work has resulted in four sculptures, symbolizing four selected stages in a lifecycle; the birth, the development, the maturity and the death. One important part of the work has been to combine different materials and techniques.Studies of literature, sketching, handweaving and integration of silver and copper weave in the glass have been important methods in the working process. Inspired by the flower, the human being and the universe, a story about the life cycle has taken shape.The paper describes the working process with choices and analyses.

This essay describes coordination of the work environment on construction sites where many entrepreneurs share workplace. As employer, the entrepreneur has main responsibility for the workers safety on the construction site, the project supervisor is responsible for the work environment, and to coordinate the work environment a coordinator of the construction work environment is appointed. The purpose of this essay is to describe how the work environment is ensured on a shared workplace. In order to answer the essays questions I?ve used a juridical method to interpret the law.

We were interested in catalogers as human beings and in their reaction to a changed working situation. In the light of the changes which have been made at the libraries during the nineties, we investigated why the very group catalogers reacted with an intense and engaged open debate at the same time as librarians with special competence didn t seem to react in this way. The open debate about the catalogers changed working conditions was held in Sweden, above all at BIBLIST, which is a forum for library-connected questions. This forum uses an email list made particularly for librarians. The situation of the librarians was, to a small extent, also discussed in publications made for the library line of business.

During the last years, the moral and ethics in companies has been a growing subject in media. Large multinational companies are to a bigger extent using workforce in developing countries and the working conditions at the workplaces in those countries, are more or less controlled. Even if a company carefully controls its own business, it can be using subcontractors that for instance use child labour or forced labour, or in some other way makes human rights abuses. When the world gets more globalized and the market where the companies act gets bigger, there will be new issues for companies to handle. The companies have to satisfy not only the interests of the costumers and the shareholders, but also the environment around it, containing many different stakeholders.

By our employer Camatec Industriteknik AB have we been given the assignment to continue with the previous work ?Design of strip feeder?. Our goal with this work is to come up with a design basis for a strip feeder.Functionally a strip feeder consists of two rollers which with the aid of the friction between the strip and the coating on the roller create a strip force that pulls the strip through the working progress.Demands on this project:? 10 ? 600 mm in strip width and 0,1-1 mm in strip thickness.? Minimum 30m/min in production speed.? A maximum strip force on 30-40 kN.? The cost of the strip feeder?s components is to be considered of economy and quality.The need of a strip feeder occurs when the coil doesn?t manage to feed or pull the strip before or after a working process. The strip can otherwise be exposed by a permanent yield deformation or a change in the strip material if it?s pulled trough the working process only by the on ? and of-coils.

Repetition of Non- word (make- up word that has not some semantic content) has been proposed as a reliable index of phonological memory in children with language impairment (LI). The aim of this study was to find out the possible similarities and differences concerning phonotactic non-words and working memory in 18 bilingual Swedish-Arabic children with and without LI ages 4-6 years. The investigation was undertaken by conducting three tests including NEPSY, WPPSI-III and a Word repetition test. The results showed that there are not significant differences between the two groups regarding various parts of NEPSY. On the other hand the results showed two significant differences in WPPSI-III regarding Picture categories and Word repetition tests for Swedish Non-word.

Today we live in a world where the demands increase in the aeronautics industry. This creates a situation where no mistakes are allowed about the regulations and for those who are supposed to follow these. Safety comes first, tracking of components, Service Bulletins which are recommendations from the manufactures and Airworthiness Directives which are demands from the authorities, these need to be updated at all time and everything that is done on a aircraft need to be documented.This creates a situation where today maintenance shops need to have full control of all parts of the organization, which creates a need for a working data system.The goal with this exam work is to evaluate the best way to implicate the new bought data system called "System Aircraft Management" on the basis of the needs of Täby Air Maintenance AB. The system are supposed to get started technically and also be implicated to the users of the system. This work will be focused to create a effective working plan to get SAM implicated with no interruption in the daily work.

This study was focused to highlight the problems that comes with being a minority on a workplace, in this case female sports journalist who are working in a male dominated sports field. The objective was to find out how the female sports journalist was experiencing working in such a domain, with focus on journalists who works on local news papers. The study also wanted to look on how these workplaces incorporated gender in their daily work.       In combination with gender theory, with concepts as masculine hegemony and power structures, I also choose to apply the american researcher Rosabeth M Kanters concept ?token?. With these aspects in mind I analyzed the five interviews that I carried out with female sports journalist with a qualitative data analysis.           The results of the study showed that the female sports journalist in some aspects were aware of the difficulties of being a woman in a male dominated area ? when they were talking about the profession at large.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

Japan is the first industrialized country that is experiencing the threat of a rapidly declining and aging population. This has shifted the focus and the limelight is now on the matter that for a long time has been ignored. That is, the Japanese women?s situation in the society. This thesis seeks to point out the relevance of gender in the construction of leadership in order to get a deeper understanding of the Japanese women?s situation today.

The purpose has been to investigate leisure-time centers actual work on children with attention deficit disorder. In addition, the study strives to make leisure-time centers way of working, in relation to their assignments, visible. The study has also compared how the leisure-time centers work and what the research says. The survey was conducted with the help of three exploratory interviews with pedagogues and three-piece observations at the leisure-time centers. It was carried out at three different schools in two counties in Sweden.The results of the survey show that the schools are trying to create clear procedures, though the centers succeed with this in varied degrees.