This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

The purpose of this study is to describe and analyzes how the bookmobile librarians approach to purchase and selection and the range of views that may exist. The study is based on a qualitative method using a document study and three interviews included. The document study looking closely at public libraries library plans in Vastra Gotalands county. The qualitative interviews gets a closer look at librarians´approach regarding the purchase and selection and also if there are any similarities or differences between mobile library activities versus the main library.The theoretical framework is based on Sanna Taljas study where she has identified three different perspectives on the library´s music department. These are categorized as the interpretative repertoires and involves three categories of approach to quality.

Abstract Author: Annika Sjögren ArvidsonTitle: The reflective leadership role in social service organizations Supervisor: Anders GiertzAssessor: Jan Petersson  I have studied the leadership role of unit managers in social service organizations and their relationship to the concept of reflective approach. I started from a curiosity about how and if unit managers within social services use the concept reflective approach in their leadership role, and how their organizations look upon this and what the consequences are. If in the long term, this affects the individual receiving assistance. All the interviewed persons come from different places, services and organizations. The study is qualitative, with a number of interviews conducted with unit managers.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

The purpose of this Master`s thesis is to examine if the pur-chase of media in public libraries reflects the library's role in society. Two questions have been posed: ? What view of public library's role in society is reflected in the purchase of media? ? What principles guide the selection of media in public li-braries in Sweden? In order to investigate these questions, we used a question-naire that we sent out to a sample of 120 public libraries in Sweden. The analysis is based on a theory of three ap-proaches to the role of the library developed by Douglas Raber. The three approaches are the conservative approach, the populist approach and the social approach.

A large number of farms within the agricultural sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost 10 000 transfers of agricultural estates occurred in Sweden and the expectation for the coming years is that about 15 000 estates will be transferred each year. By the time a transfer is about to materialize there are usually several stakeholders that in one way or another is trying to influence the outcome of the transfer. The choice of transfer method affects the conditions and possibilities for compensating the siblings.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

This essay presents a picture of swedish reggae listeners and how their love of music give meaning to their lives and unite them in a sub-culture. Based on interviews with six young men about their involvement in reggae, it also investigates the relationship between music and identity, or more clearly; how identity is expressed through music. Furthermore, I discuss the notion of taste according to Bourdieu, and argue against his statement that taste in music affirms the class and social background of an individual. Results from my empirical data have indicated that reggae music is difficult to associate to a distinct lifestyle, which inclines me to argue that it has managed to transcend phenomena such as ethnicity, class and cultural affiliation..

This paper studies the relationship between individual characteristics of displaced workers and the probability of re-employment. A competing risks hazard model is used, distinguishing between exits from joblessness to self-employment and to paid-employment. All individuals between 25 and 55 years of age, at the time of displacement, that suffered from at least one year of joblessness after being displaced between 1990 and 1998 due to establishment closures that occurred between 1990 and 2001 are included. This allows for the closure procedure to be between one and three years long. Each individual is followed, from the year of displacement until the year of re-employment or at the latest, ten years after displacement.

The results and the analysis of this essay are based on an empirical study of women groups in Babati District in Tanzania from 2005. The study has shown that the reason for women in Babati to organize themselves is to overcome traditional and structural obstacles that restrict women?s economical integration. Through the creation of social networks and a common source of income within the group, women are trying to strengthen their position within the household and in society. The significance of empowerment on an individual level is the sense of abilities in everyday life and the feeling of increased options.Social mobilization means that individuals come together and with united strengths and according to a common interest are trying to fulfil articulated goals.

Annedal is a brand new neighborhood in the Bromma part of Stockholm. The neighborhood construction has now reached its halfway point. When finished, 5000 people are estimated to live in Annedal. The focus for the new area is variation. Both housing co-operatives and rented apartments have been built and more are under construction.A study about the valuation of town quality in the Stockholm region was produced by the Stockholm County Council in 2011.

Problem StatementAfter the hurricane Gudrun in January 2005 EON Elnät Sverige AB started the project KRAFTTAG, were 17,000 km of the airborne power grid shall be replaced with cables underground. The transformers in the airborne power grid shall be dismounted, renovated if necessary and then conveyed to stations, of type kiosk.Additional new transformers, more than planned, have been bought. This is due to the dysfunctional transformer flow from the demolished power supply to projects, were the new power supply is built, the general picture is complicated, since the reconstruction involves other companies and many employees at E.ON.PurposeThe purpose of this master thesis is to map and understand the existing transformer flow. The objective is to make a recommendation on how to increase the level of E.ON? s transformer recycling.Methodthe authors have worked with a system approach, including both qualitative and quantitative data.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The purpose of this study was to explore the approach of the personal in residential care homes, legal guardians and Refugee secretaries consider as effective in their efforts to care for and guide unaccompanied boys in the Swedish society. With the help of qualitative method and semi-structured interviews, we have taken note of eleven informants? perspective on what approach they believe to be essential in the work of integration process with unaccompanied boys. We used Empowerment and the Swedish Integration Board´s proposal on indicators of integration as a theoretical base. The results show among other things, that our informants believe the keys to integration in Sweden for the unaccompanied youth are the Swedish language, education and a stable social network.