The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

EU direktiv 2005/0182 röstades igenom i början av år 2006. All trafik-data kring Internet- och telekommunikation ska lagras mellan sex må-nader och ett år. Direktivet kommer innebära gemensamma regler för EU:s medlemsstater. Syftet med direktivet är att data ska lagras för till-gänglig vid utredning, avslöjande och åtal av grov organiserad brottslig-het och terrorism.Studien innehåller tre problemområden som behandlar andra gällande direktiv och konventioner, personlig integritet och etik. Först undersöks det nya direktivet i relation till European Convention on human rights (ECHR) Vidare förs diskussioner kring lagring av trafikdata och lokali-seringsdata i förhållande till personlig integritet.

Bakgrund: Antalet personer som vårdas palliativt i hemmet har ökat det senaste decennierna. Den palliativa vården innebär en helhetsvård av den sjuke i livets slutskede. Den skall samtidigt vara ett stöd för de närstående som har en betydelsefull roll för den sjuke.Syfte: Syftet med denna studie är att belysa upplevelser av att vårda en närstående med cancer sjukdom.Metod: En innehållsanalys genomfördes i denna litteraturstudie enligt Friberg (2006). Artikelsökningarna gjordes via Cinahl och PubMed. I resultatet användes sammanlagt elva kvalitativa vetenskapliga studier som granskats.

Arbetet behandlade vilka konsekvenser inom driften (ekonomiska kostnader och teknologi) som rederier kommer att drabbas av när IMO:s barlastkonvention träder i kraft då barlastvattnet måste renas innan inträde i Östersjön. Arbetets syfte var att få fram vilka konsekvenser det blir för rederier när IMO:s barlastkonvention träder i kraft. Resultatet skulle jämföra skillnaden mellan lag och rekommendation då Helsingforskonventionens rekommendationer baseras på IMO:s barlastkonventions krav. En kvalitativ metod valdes för att komma fram till resultatet, i form av en öppen intervjustudie, där fyra olika företag har intervjuats. Syftet med intervjuerna var att se ifall de följde Helsingforskonventionens rekommendationer och vilka konsekvenser det skulle innebära och skulle komma att krävas då Barlastkonventionen träder i kraft.

The purpose of my study was to explore how preschool educators in Kenya look at children's influence on teaching. Researchers have argued that the formal educational system in Kenya today is a remnant of its days as a colony when people were expected to blindly follow rules without questioning them. I have used qualitative interviews as a method in order get the most concrete understanding of educators? views on the influence from children. The educators I interviewed were based at a school I visited in Kenya.

Kalmar kommun har låtit ta fram en datorbaserad miljöutbildning som samtliga kommunanställda ska ta de av. Syftet med denna undersökning var att utvärdera utbildningen för att se vad de anställda hade för förväntningar på utbildningen, hur de upplevde den, om de lärt sig något och om de kände att utbildningen har givit dem användbar information och kunskap.För att verksamheten ska bli mer miljöanpassad krävs en beteendeförändring bland de anställda och utbildning är en strategi för att uppnå detta. En studie från Hong Kong tyder på att det finns ett samband mellan hållbar utvecklingsprestanda och miljöattityd respektive utbildning av anställda. Studier tyder på att miljöledningssystem hjälper och uppmuntrar anställda att skapa en kultur där miljö står i fokus, vilket i sin tur hjälper dem nå mål. Denna 'miljökultur' skapas till stor del genom utbildning.En gruppintervju anordnades för att få en bild av deltagarnas förväntningar och tankar innan utbildningen.

The purpose of this master thesis is both to interpret the articles of the UN Convention on the Rights of the Child from a public library point of view and to investigate how childrens librarians in the county of Norrbotten view their working situation in their relation to the users. This purpose leads to the main question: How do the childrens librarians and the childrens library consultant describe the present and the future of the childrens library activities in the sparsely populated regions in the county of Norrbotten? The subquestions are: What articles from the Childrens Rights Convention are the most relevant for the public library? In what way can you notice the Childrens Rights in the way the childrens librarians work towards the users? What part of the childrens library activity is the most important according to the childrens librarians and the childrens library consultant? The thesis is based on qualitative interviews with childrens librarians and the childrens library consultant of Norrbotten and field observations. The result of the study shows that the articles we found most relevant for the public library are 2, 3, 6, 12, 13, 14, 17, 23, 28/29, 30, 31 and 42. The Childrens Rights can be noticed in several ways in the childrens library activities.

The present paper is part of a project carried on by the Swedish Section of the International Commission of Jurists. Sweden has ratified several major international human rights instruments. Most of the rights are covered by national law, and only in exception is there a discrepancy between national and international law. Such a discrepancy is found in the UN Convention on the Elimination of all forms of Racial Discrimination, in which the State parties agree on penalizing and prohibiting the founding of and participation in racist organizations. Sweden is not complying with this statute, despite the fact that the government has ratified the convention.

The purpose of this essay was to study whether the UN convention on the Rights of the child is implemented in the Swedish executory authority, in cases that include compulsory auction of property belonging to families with children, in the southern area of Sweden. I have especially focused on questions concerning whether civil servants work with child consequence analyses, whether they have been offered education in child competence at work, to what extent they have listened to and taken into account the child's own voice in the execution process, and finally to what extent civil servants have had contact with the social welfare committee.The study was based on qualitative telephone interviews with seven civil servants working with cases that comprise compulsory auction of property belonging to families with children.The conclusions of my study are that there exists no specific child perspective regarding the UN convention on the Rights of the child in the civil servants work regarding compulsory auction of property belonging to families with children. Neither do they work with child consequence analyses nor do they listen to what the child has to say in the execution process. The civil servants have not been offered any kind of education concerning child competence. Regarding contacts with the social welfare committee, the result shows that this is, in general, not based on systematic procedures..

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

Det är idag vanligt att företag löser sina tvister genom skiljeförfarande. De har här större möjlighet att kontrollera förfarandet och få ett snabbare avgörande än i en domstolsprocess. Förfarandet är dessutom konfidentiellt. Skiljeförfaranden sker ofta mellan parter från olika länder och det är vanligt att parter väljer forum i Sverige i internationella skiljeförfaranden.I vissa situationer kan en part befara att den framtida skiljedomen blir verkningslös på grund av att en motpart kommer att agera på ett sätt som tillfogar parten skada eller försvårar verkställigheten av domen. En part kan därför vara i behov av en säkerhetsåtgärd både före, under eller efter förfarandet.

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

This paper develops a theory for understanding negotiation situations involving states and indigenous peoples. Using relevant constructivist theory as a starting point, the paper develops a theory about understanding the relationship between power and culture implicit in the concept of the state. This relationship is examined in negotiations situations involving states and indigenous peoples. States are constituted by social structure and are representatives of the national culture. At the same time states are actors within the international system and a part of the culture of Westphalia.

Uppsatsens problematik grundar sig i en ökad hybridisering av offentliga platser och hur denna process påverkar våra kroppar samt virtualitetens förväntade riktning, från fysisk till virtuell, och förväntad laddning av manlighet. Cosplay är en subkultur där utövaren återskapar animerade och många gånger virtuella kroppar. Uppsatsen ser därför till hur cosplay kan förstås som en virtuell-fysisk praktik vilken går från det virtuella till det fysiska och vilka rum som skapas i denna process. Syftet består i att undersöka och beskriva konventet som en hybrid miljö och cosplay som en virtuell-fysisk praktik. Uppsatsen avgränsar sig sitt en svensk cosplay- och konventskultur.

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.