The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

The purpose of this work was to observe fifth grade students in their creative work, how they act and how gender roles appear in the creative work. The background to this work is that I want to examine whether there is any difference in gender roles, when students are working creatively and on their compliance with, the sexes, typical similarities and differences that exist.Observational study showed that girls and boys in the class I observed, in general, has followed traditional gender patterns that exist in our society. With typical gender patterns, I mean that girls are expected to be quiet, talented and helpful and the boys are expected to speak loud and more often than the girls. The girls were, on balance, quieter and more tranquil than the boys who had difficulties to sit still and wanted to be seen and heard more widely..

Denna rapport beskriver ett examensarbete som gjordes för ÅF, som är ett teknikkonsultföretag. Målet med examensarbetet var att ta fram förslag på grafiska representationer för att presentera statistik och historik för en av ÅF egentutvecklad compliance-programvara vid namn EASY. Examensarbetet bestod av tre delar:* Att lära sig EASY, hur det är uppbyggt och utvecklingsverktyget som används.* Att ta fram förslag på statistik och historik att presentera och göra en analys av vilka grafiska representationer som är lämpliga.* Att göra en demonstrationssida som visar våra förslag.I rapporten beskriver vi EASY, analysen av vilka grafiska representationer som valts ut och det slutliga resultatet av arbetet som är en demonstrationssida där de grafiska representationer är upplagda..

The Swedish Institute is a public agency promoting Swedish interest, national image and confidence around the world. This work attempts to investigate how communication and a process over time influences and effects public diplomacy. The analytic discussion is based on a single case study research of this Institute representing ideas in the international science field of public diplomacy. The theoretical ideas of public diplomacy are placed in a theoretical perspective of social constructivism. The method is qualitative, with excerpts taken from interviews, literature, newspapers, articles, state public reports and social media.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.

This degree project has been carried out in cooperation with Enertech AB in Ljungby and is pilot study to automating all current manual soldering. The soldering process accounts for a large part of the processing cost in the production of a heat pump. The process is also a quality risk and has a major impact on the lifetime of the final product.The Main task of this project has been to evaluate automation of the soldering process, to develop automation solutions and a principle layout, to draw the design changes required for the automation and to calculate the supposed solution.This pilot study has resulted in a suggested automation solution using laser as a heat source for soldering. Calculations of the solution show that a automating a laser soldering cell is very profitable..

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The purpose of this paper is to investigate, analyse and interpret the educational ideals of the ABF (Workers Educational Association) as they are understood by five members within ABF. The paper also examines how the educational ideals are represented in the national guidelines and statues of the ABF. The basic theoretical perspectives are intercultural theory and theories about Bildung and adult liberal education in a multi-cultural pedagogical environment presented by Bernt Gustavsson and Hans Lorentz respectively.The empirical study consists of five semi-structured interviews and a text study of the official documents of the ABF. The data is interpreted with hermeneutic and semiotic tools. Organisational theory focusing on organizational culture has also contributed to the study.The result of the study, when analysed in accordance to the methods, shows mainly four things.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Patienters bristande följsamhet eller compliance till läkemedelsordination är ett vanligt förekommande problem som resulterar både i merkostnader för vården och försämrat behandlingsresultat. Problemet har också visat sig gälla för läkemedel mot obstruktiva lungsjukdomar som astma och KOL. Syftet med denna studie har varit att analysera läkemedelsuttag och följsamhet för patienter i åldern 60-69 år som medicinerat mot obstruktiv lungsjukdom i Jämtland under åren 2000-2004. Totalt ingick 266 patienter i studien varav 173 var kvinnor och 93 män. Patientprofiler upprättades där följsamheten i % uträknades genom att ta totala antalet DDD (definierad daglig dygnsdos), vilket uträknades med uppgifter om DDD och förpackningsstorlek för varje uttag, och dela det med behandlingstiden.

Shelters and Nuclear weaponsA discourse analysis of the Swedish defense and civil defense debate during the Cold warSweden during the Cold War set into motion one of the world?slargest civil defense policies at the time, second only to neutral Switzerland. The governments expenditure was far greater per capita than both that of USA and Soviet Union and included massive evacuation plans for Stockholm and other large cities in Sweden, with the hopeful expectation to bring down the amount of people in each of them to 15000 in case of a foreign hostile nuclear attack. The policies included construction of shelters with room for 2,5 million of about 7 million citizens in total at the time along with gasmasks for the whole population. Not only this, Sweden was considered one of the biggest military powers of that time in relation to its size and population.

This degree project has been carried out in cooperation with Enertech AB in Ljungby and is pilot study to automating all current manual soldering. The soldering process accounts for a large part of the processing cost in the production of a heat pump. The process is also a quality risk and has a major impact on the lifetime of the final product.The Main task of this project has been to evaluate automation of the soldering process, to develop automation solutions and a principle layout, to draw the design changes required for the automation and to calculate the supposed solution.This pilot study has resulted in a suggested automation solution using laser as a heat source for soldering. Calculations of the solution show that a automating a laser soldering cell is very profitable..

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Increasing the use of biofuels is an important part of achieving the EU?s target of 10 percent renewable energy in the transport sector. However, the competition between biofuels and food production is an ongoing concern. Also, several studies have indicated a significantly higher climate impact than was earlier estimated, due to emissions from land use. In Sweden, both the use and production of biofuels from crops have increased substantially during the last decade. The purpose of this project is first to present an overview of the Swedish land use in all sectors.

AbstractA European identityA study of Manuel Castells criteria?s to create a European identityC-Essay in Political Science, by Helena Saagpakk, August 2007Supervisor: Björn ÅkerbergPhilosophers and visionaries dreamt early on the idea about a united Europe. This dream was destroyed by the two world wars during the first half of the 20th century. The first community was established in 1950 after the Second World War. This was the beginning of a peaceful cooperation between the member states, and the community later developed into the European Union.