The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

The purpose of this paper is to investigate possible reasons Sweden might have had to motivate the start and end of its nuclear program during the Cold war. This investigation will be conducted using a qualitative research method and making a comparison between the theories realism and liberalism?s ability to explain the decisions. The question this paper is based upon is as follows: Can Sweden?s creating and shutting down of a nuclear weapons program during the Cold war be explained by the international events and actions that were taking place during this time period? The result consists of liberalism pointing out several failures on the international level that might explain the cynical decision from Sweden to create the nuclear weapons. Realism considers the decision to make perfect sense at this point in time, to protect Sweden on the anarchy that was going on at that time according to this theory.The ending of the nuclear weapons program is being explained largely by the rise of the MAD-concept which renders the acute need of nuclear weapons in Sweden void.  Liberalism on the other hand considers this a logic step due to the better established UN that is playing a larger role now than in the 1940s. In conclusion, realism does a better job explaining the start of the nuclear weapons program, while liberalism explains the end of it more efficiently. The contribution this thesis has to the research of political science can be seen mainly in three areas.

Recent changes in Swedish law suggest new groups of ?desired? labor migrants, which international students is an example of. Despite this, international students in Sweden have received little previous attention in the literature. The current study focused on international master students? experiences of job searching in Sweden and challenges they face in job searching, recruitment, and workplaces.

Uppsatsen omfattar en analys och jämförelse av EU:s och Sveriges målsättningar,strategier och faktiska bistånd för de tre baltiska staterna i tidsperioden 1998/99. Somteoretiskt ramverk har det vidgade säkerhetsbegreppet med Barry Buzans tolkning frånboken People, States and Fear: an agenda for international security in the post- coldwar era. Ur teorin så används de fem sektorerna politiska, ekonomiska, sociala, miljöoch militära detta som ett analytiskt sorteringsverktyg för att sedan överskådligt kunnajämföra och prioritera sektorerna och dess innehåll med varandra. Genom detta så skaett resultat vara möjligheten att se om Sverige koordinerar sitt bistånd med EU:s..

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

AbstractTitle: DREAMING OF A UNITED ?NORDEN? (The North)? Four central Nordic actors about the progress and extent of Nordic cooperationThe Nordic cooperation are often spoken as in terms of a peaceful international cooperation that is built upon a wide range of similarities among its members, such as a common culture, language similarities and a related kind of political system etc. But in spite of the fact that these so called propitious factors are present, many of the attempts that has been made trying to bring the states of the North (Norden) closer together has turned out unsuccessfully. Therefore no far-reaching Nordic cooperation has come to be implemented. The aim of this essay is to find out what the main reasons could be why this has been the case.I have chosen to take a closer look at the motives given by the former Nordic Prime ministers Tage Erlander (Sweden), Karl August Fagerholm (Finland), Einar Gerardsen (Norway) and Mauno Koivisto (Finland).

During September 2010, Google decided to change their trade mark policy to allow keywords which is equal to an already own trademark to be offered to all who intend to link the word to their ad. They offered a service for this called Adwords. The update followed since The Court Of Justice (CoJ) stated that Google does not commit trade mark infringement by doing this. The question to answer is whether the proprietors of trademarks can do something to stop them from being used by competitors as keywords in Adwords. CoJ has stated that the advertisers are infringing the exclusive right of a trademark if the used keyword is identical to the trademark, the commercial focuses on products that is identical to the products which are registered on the trademark and if the commercial makes it difficult or impossible to an average internet user to decide whether the products originate from the proprietor, a company which has a financial connection to the proprietor or a third party.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

The Brussels I-Regulation, often referred to as the Jurisdiction Regulation, is said to be the matrix of the European judicial cooperation system within the area of international private law. The Regulation states how jurisdiction is to be determined in an international dispute. The aim of the Regulation is to ensure that parties in a dispute within the EU have access to justice.The Regulation is considered to be working well in general, and have been since it came in-to force in 2007. Although it is held to be well functioning it does not exclude that some improvements might be needed. The commission ordered a review of the Regulation and the result was that some deficiencies were identified.

AbstractUniversity of Växjö, School of Social SciencesCourse: PO 5363, Political Science 41-60Title: US and UN, cooperation or conflict?Author: Charlotta BjuvlingSupervisor: Lennart BergfeldtDate: Autumn 2007The international society changed a great deal after the end of the cold war. It gave the United Nations a new oppertunity to act after the deadlock during the war, and it gave the United States a new hegemone role in the world politics. The aim of this paper is to investigate wheter the United States foreign policy action have been accordence to a realistic way of thinking since the end of the cold war. I will do this with the help of my research questions:? Have the United States followed the guidelines of the United Nations in their foreign policy?? Are there signs that show of a change, either towards more or less cooperation between United Nations and the United States?To answer these questions I will use the theories realism and Hedley Bulls concepts of fairness and his ideas of an international system in his book ?An Anarchical Society?.

The thesis has two purposes. First, to give a practical insight into the challenges that Swedish companies might face, and how these challenges are tackled, when implementing strategy in a local area. Second, to develop a general applicable model as a conceptual contribution to the field of international strategy implementation in local areas. This empirical-driven thesis is written in a qualitative and explorative approach, where abduction is adopted in order to find mysteries and contribute to the forming of new theories. The empirical foundation is twenty-two interviews and observations of three large Swedish companies.

Magdalena Rudenschöld (born 1766, died 1823) was a woman in Swedish history, who lived a turbulent life. As a young woman she was employed at the Swedish court and got to know the king of that time, Gustaf III, and she became the mistress of one of his closest deputies, Gustaf Mauritz Armfelt. After the killing of Gustaf III, a temporary government was formed. This was a regency that was put there on behalf of Prince Gustaf Adolf, since he was not yet of age to run the country. The commission to conduct this temporary government was given to Duke Carl, who was the dead king?s brother.King Gustavus III?s former employees and Officers were after the king?s death, opposed by the temporary government, and they were moved to other assignations.

The National Libraries task to save and preserve the national cultural heritage has turned to a new challenge in a digital world. The preservation of born-digital material for future use requires not only saving the digital object itself but also information about the object, preservation metadata. This is a relatively new issue and the library community has very little experience in this area. It has become evident that international cooperation is necessary to solve the task and that the development of international standards is of fundamental significance. This thesis investigates what has been done to meet the problems with the fast obsolescence of digital material with the focus on metadata.

The conflict over Western Sahara is primarily a conflict over sovereignty, with Morocco on one side claiming territorial rights, and the Polisario Front on the other side claiming popular sovereignty. The conflict has till this day not been resolved and is in a dire need of a solution. In order to determine which solution is the most appropriate, an understanding of all the complex aspects of the conflict is required. In this context, the study aims to examine the conflict in a globalized setting by analyzing how the American news agency AP News portrays the conflict. The US media conglomerate was specifically chosen due to its dominance over international information flows.

In public relations and marketing, lawsuits traditionally connote crisis. The purpose of this study is to explore the design and critical considerations concerning risks and opportunities when companies voluntarily initiate lawsuits with the partial aim to get publicity in the mass media. In the following paper, the communicative aspects of two such Swedish cases in the European Court of Justice are studied?a large corporation challenging the Swedish monopoly on gambling and a small company challenging the government on their restrictions for individuals to import alcoholic beverages. The case studies have been conducted through interviews, analysis of legal acts and press articles.