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..

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

Utvecklingen inom äldreomsorgen har under de senaste decennierna lett till en mer marknadsanpassad äldreomsorg. Den äldre ska efter att ha fått sitt biståndsbeslut välja vilken utförare som ska tillhandahålla den beviljade insatsen. Valfrihetssystem blir allt vanligare i samhället och valfrihet i sig har länge varit ett politiskt mål. Syftet med denna uppsats var att undersöka äldre personers erfarenheter av att välja hemtjänst. Frågor som har tagits upp är hur man väljer, vad som påverkar hur man väljer, om valet anses vara lätt och om man generellt är nöjd med det system som finns.

AbstractWhen the Swedish Centre Party, Centerpartiet, just before Christmas 2012 released a draft for new program of ideas a powerful "winter storm" broke out. Ideas that Centerpartiet would abolish compulsory schooling and the right to inheritance and allow polygamy are just a few of the things that cause alarm.It's not the first time during the last years the Centre Party is associated with neo-liberal elements in their party?s ideology. In 2007 Erik Ullenhag criticized Centerpartiet for their new neo-liberalism was a danger to the alliance.The aim of this study is to investigate whether it is possible to see a change in Centerpartiets ideology and how deep it is. From an idea analytical approach based on ideal types, created for social liberalism, neoliberalism and ecohumanism, the party programs from 2001 and 2013 are studied.

Society is characterized by patterns of behavior and interaction that is created and recreated inthe interplay between individuality/collectivity and freedom/constraint, thus represents avariety of social issues and social phenomena. One of these phenomena is social supportexchanges and social capital. In order to obtain views on how this might appear in a specificsociety and contribute to the knowledge about social support exchanges and social capital, thisstudy was done with seven families in a village in Nepal. The village and the families gave aview and an example of how it might look in a place where social support exchanges plays acrucial role in this way of living. Through observations and interviews I have tried to make thesocial support exchange areas and meanings visibile.

The aim of this thesis is to examine the Swedish model with attention to core values over time, as well as, explain recent changes. It examines changes of the social insurance system, with focus on political reforms in the unemployment insurance, health insurance and family policy, during the last two decades. The thesis is empirical but although a discourse amount political theories and normative conceptions.Conclusions are that the normative basis in the Swedish model contains general equally and uni-versally designed rights and consensus on growth and development as well as a strict focus on an employment oriented society. Important values have also been dialogue between actors as well as accountability, even if these facts appear to have declined in recent years.Relating to three leading theories in political philosophy - utilitarianism, Rawlsian communitarian-ism - explores the directions in later year political reforms. The results show that later years changes seem to go in relative strongly utilitarian direction.

Vad är val? Är de val vi har våra egna? Spelutvecklare idag kämpar med spelares fria vilja då detta kan orsaka problem. Till exempel när spelare gör val som spelutvecklare inte har räknat med, vilket som följd kan skapa frustration hos båda parter. Problemet med spelares oförutsägbarhet i sina val är något som spelutvecklare ständigt har försökt lösa. Idag finns det flera tekniker som syftar till att diskret manipulera möjligheten till val inom spel och samtidigt låta spelare vara ovetande om detta.

The purpose of this study is twofold: First, to inquire how the George W. Bush administration plans to keep America safe from external threats and second ? based on the assumption that neoconservatives have influenced the Bush administration ? examine how neoconservative ideas have influenced this strategy to protect America. The research questions are as follows:What is the content of the Bush administration?s security strategy?How are neoconservative ideas reflected in this security strategy?To answer the first question, the main points of two studied documents were summarized.

Syftet med detta examensarbete har varit att undersöka hur ungdomar upplever betydelsen av sina föräldrars engagemang för ungdomarnas eget välbefinnande. Hur tillgängliga upplever ungdomarna att deras föräldrar är; hur upplever ungdomarna deras samspel med föräldrarna och hur upplever ungdomarna det sociala stöd de får från sina föräldrar? I studien har åtta ungdomar intervjuats om hur de upplever sina föräldrars engagemang och samspel. Av intervjuerna har det bland annat framkommit att samtliga ungdomar ville spendera mer tid med sina föräldrar, att de ville ha möjligheten att prata med sina föräldrar om allt och att de gärna gjorde saker tillsammans. I diskussionen dras slutsatser att ungdomarna i denna studie upplevde att de mådde bättre om de hade möjligheten att pratar med sina föräldrar.

Historically the library has owned more than silent, book-filled halls; it has been a center for learning and ideas, a source of both freedom and oppression, in other words, a medium for knowledge, truth, and power. Cultures have been divided into powerful and powerless through access to the library's content; those who have - and those who do not have - access to information determine which voices are heard and which are ignored, thus determining the outcome of the future. This thesis investigates how The Book That Wouldn't Burn by Mark Lawrence portrays the relationship between knowledge and power using Michel Foucault's discourse theory. More specifically, how this relationship is manifested through the structures and norms of society, and how the library as a place and institution serves as the means by which this relationship plays out. An established classic like Fahrenheit 451 by Ray Bradbury is placed as a contrasting reference point to help deepen its thematic message of information control and cencurship. Furthermore, the agency of one of the main characters is also examined in the light of Anthony Giddens' stratification model, as an actor with the potential to move beyond the confines of the power structure. The analysis demonstrate how knowledge, truth, and power remain continuously thematically relevant within literature, and how the reality of our time may be better understood through literary contributions.

The purpose of this study is to explain if the existence of ethnic groups in Rwanda has complicated its democratization and explain what opportunities Rwanda has to be democratized. To fulfill the purpose of the study, I intend to answer two questions: 1) Does the existence of ethnic groups obstructed democratization in Rwanda? and 2) What opportunities has Rwanda to be democratized? To answer the first research question Dahl's theory of subcultures and democratization is used and to answer the second research question van de Walle's theory of democratization is used in the region of sub-Saharan Africa. Literature used in the study are Dahl's Polyarchy and van de Walle Africa?s range of regimes and Freedom House annual reports.

The level of help and support given to elderly people over the age of 65 has been regulated by two separate laws; 1-the Act concerning Support and Service for Persons with Certain Functional Impairments (LSS) and 2- Act of Social Services (SoL). Recent changes in the legislation could cause local authorities to deal with these issues in different ways. The aim of this study was to examine and evaluate possible differences in the level of support for the elderly, dependant on which of the two laws was used in the decision process.The questions raised in this paper are· What are the major differences in the purposes of the two legislations?· How will the decisions be influenced dependant on what law is used? Do the decisionmakers identify the difference between the quality levels "good" and "fair"?· How is the process of care organised and managed within each of these legislations and how is the personnel used?· Are there differences in quality regarding freedom of choice, your own right to decide, influence, comprehensive view and continuity in the efforts given?· What development can you see in these fields of care.As a method I have used a case study involving four big cities in Scania. The most interesting and essential knowledge in the study was obtained from qualitative interviews with eleven decision-makers in the four communities.The result of this study indicates that there are more similarities than differences in the purposes of these laws.

I have taught pupils in several schools in eighth and ninth grade in ?weak? groups in mathematics. Most of them seemed to possess potential, but lacked motivation. Even though I tried several pedagogical methods, these approaches failed to engage the students. This prompted thoughts that this may reflect a broader structural problem about the organisation of education in Sweden.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.

The rates for teenage conception and motherhood in the UK are according to recent research, the highest in Wester Europe. The ongoing debate concerning these teenage pregnancies and teenage motherhood has therefore become political in a wide range. The government?s goal is to reduce the number of teenage pregnancies until the end of 2010 to prevent social exclusion among vulnerable young women. However, there is controversy in other research that describes teenage pregnancies more likely to be a result of social exclusion than its cause.The purpose of this study is to examine how young mothers in a borough of London, from their own point of view, experience their situation, their difficulties and possibilities in present and in future.