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 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.

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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.

The Swedish coastal defence took on a whole new meaning after the introduction of the coastal artillery in 1902. The establishment of the coastal artillery meant that the Swedish military had access to a whole new military branch, in addition to the Army and the Navy. Under the direction of one general, two regiments were established. One in Vaxholm and the second in the naval city of Karlskrona. The aim of this essay is to investigate how the Costal Artillery were established, by analyzing the parliamentary of the year 1901.

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.

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.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

Native spider silk is an attractive lightweight natural polymeric material with a unique combination of strength, extendibility and flexibility. Synthetic, recombinant spider silk is an attractive biomaterial with several possible fields of application. When a foreign material is introduced to blood, this can for example cause unwanted coagulation and complement activation. The aim of this study was to investigate if coatings of heparin or albumin could improve the blood compatibility of films of recombinant spider silk and to develop an initial method to do so. Hypothetically, objects like pacemakers, stents and dental implants could be covered with spider silk films of high blood compatibility to reduce potentially harmful foreign body reactions caused by the immune defense. Increased blood compatibility would likely lead to improvements for both the individual patients and the society thanks to reduced load on healthcare institutions. Our objective was to assess the blood compatibility of both functionalized and non-functionalized recombinant spider silk by evaluating coagulation and activation of the complement system of the immune defense. Coagulation was evaluated visually on glass slides and complement activation was analyzed by measuring the concentration of the complement system mediator C3a in blood samples that had been exposed to the different materials. This study introduces a non-toxic and easy performed method of improving the blood compatibility of recombinant spider silk films by adding a heparin coating. Heparin coated surfaces had statistically significantly higher blood compatibility than uncoated surfaces. The effects of albumin coating of films were less clear compared to the results of heparin coated films. Complement activation could not be evaluated because of high activation in all samples prior contact with the materials that were included in the study..

The Swedish Prime Minister, Tage Erlander, made a speech on the 22 of August 1961 in which he dismissed speculation that Sweden was seeking to abandon its neutral stance and non-alignment in foreign policy with a view to requesting membership of the European Economic Community. The reason was that the EEC was supposed to have a political part where a connection with NATO should have existed. This speech led to a domestic discussion which has been called the most intense debate of foreign affairs in recent history. The purpose of this paper is to analyse the reactions of the other parliamentary parties to Erlander?s speech.

The purpose of the study was firstly to describe the use of news articles from the largest Swedish news agency, TT Nyhetsbyrån, in four Swedish newspapers. Secondly, the purpose was to see if there was a homogenization of which TT-articles that was used. This was carried out by examining articles on the newspapers? local, domestic and foreign pages. The newspapers that was chosen were Aftonbladet, Dagens Nyheter, Göteborgs-Posten and Nerikes Allehanda.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.

Three different factors are thought to be involved in the increased segregation in Stockholm: the living segregation, scientific and political dissonances and the social economical factor. Many segregated areas have many inhabitants with foreign background. Schools in these areas have a higher number of students with lower grades compared to other schools with higher number of students that are ethnical Swedes. Jordbromalmsskolan is a school in Haninge kommun that is one of the seven schools in Stockholms suburbs where students graduate with the lowest grades. The school is suffering from a very bad reputation because of many problems like fights between students and lack of resources like purchase stop.