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..

In the informational age of today, continuous learning is of greatest importance. The demand for this seems to be increasing, while at the same time people are under more pressure to carry out more tasks in shorter amounts of time. A way to solve the problem of finding time to learn could be to make use of the possibilities that Internet offers for learning at a distance. The purpose of this thesis is to, from a pedagogical perspective, contribute to the discussion concerning Internet based distance education for a target population consisting of professionals. We have found that some of the courses included in the two certification programs which we have investigated are suitable for Internet based distance education.

The background of this study is the fact that it nowadays is more common to grow wheat after wheat. Usually we plow every autumn to remove the straw, and we wanted to study the effect of alternative methods to do it. We have done this experiment to answer the question if no tillage is better than conventional plowing. The results of the field experiment indicate that there is a link between plant establishment and the choice of equipment, but also a higher weed pressure in experimental plots with only ground tillage. The equipments which left much straw on the top of the ground the problems with fungi were more severe.

A study based on the consumer buying decision process to discover the typical use of the Internet in the consumer buying decision process when buying clothes. The matter is researched through an Internet survey which discovers how the consumer use the Internet in each step of the buying decision process by using predetermined options. As a result, the conclusion is that people most commonly use the traditional alternatives in the buying decision process of clothes. However, information about a product is often collected on the Internet, mostly on different webshops. The main reason, for people to buy clothes on the Internet, is that the consumers consider it is more convenient and time saving.

Technological developments have affected many different areas. Something that has undergone major changes in this respect is gambling. Because of technology, the accessibility to games has never been greater. Using smartphones, tablets and online casinos makes it possible to play virtually any time of day no matter where you are. This development has caused that more people, got stuck in a gambling addiction which have become an increasing problem in the last decade.

The integration of the Internet in our society has shaped alot of the things we do in our lives. The Web allows us to achieve certain things directly through our computers, such as reading the paper and paying our bills. But this integration has also lead to another interesting change. Activists have begun to unload their operations onto the Net instead of holding on to the more traditional demonstrations performed in squares. This study aims to look into the world of cyberactivism and examine how cyberactivists experience the way activism has changed as a result of using the Internet.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

This thesis researches the value creation process in Internet based subscription services in accordance with service dominant logic. The aim of the paper is to identify the characteristics of these services and to envisage the future of Internet based subscription services. The authors have utilized a qualitative method in their research which consists of personal interviews as well as a focus group. The main theoretical subjects that are discussed are value creation, customer participation and service dominant logic. The paper analyses the empirical findings by matching them with the theoretical framework.

The purpose with this essay is to analyze how football clubs can use Internet in sense of creating stronger relations towards their supporters and build an excellent experience before and after a specific football game. We have used the Swedish football club Kalmar FF as a role model throughout the essay. The techniques of the modern world are escalating and the World Wide Web tends to be more important in the way of creating experiences and relations. The essay is based on a qualitative research method which is based on and contains four independent interviews. The persons have been chosen by us for their knowledge in the specific subject.

This study is based on a qualitative internet research about people with Asperger syndrome and their thoughts and opinions about the difficulties that occurs in the environment outside the home and their experiences of Internet. We have analyzed Internets social influences for those with Asperger syndrome, as a consequence of the difficulties that they meet in other environments. The constructed communities in the environment outside the home and the social interaction that occurs there is not adjusted for those with the diagnosis. This leads to difficulties to be there for those with Asperger syndrome. By doing a content analysis of the assembled data from a community site on the Internet, we found out that the environment on Internet is more comfortable for those with the diagnosis in several ways.

In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

A great importance for the future of municipalize is the ability to attract and retain the younger part of the population.  For the Tärnaby area (a famous tourist resort for alpine skiing), a part of the Storuman municipality, this is a problem, and with a possible mining establishment job opportunities will be provided. In this study I have examined how young adults related to the Tärnaby area have reasoning about stay or move from the area and what may get them to move back.What is the area´s place identity and is it attractive for the respondents? Can a mining establishment change the negative population trend? The results showed that the respondent have a strong connection to the area and the identity of the place. A large proportion of the respondents indicated that they wanted to move back to the area of Tärnaby, if it was possible, due to work-related causes and social relations at existing place of residence. The respondents approach for a potential mining establishment is both of positive and negative sense.  However, a mining establishment is considered by the respondents to be of great importance for the future of the Tärnaby area..

This essay is about publishing on the Internet and aims to understand the differences between publishing information on the webpage Wikipedia (Swedish version) in contrast to other information pages on the Internet, for example blog, discussion pages, homepages etcetera. The study is based upon an article which described that 90% of the information publishers at Wikipedia belongs to a small elite of white, western, well educated men between the age of thirty to thirtythree. This study examines why people who does not belong to this heteronormativity publish information in other Internet places but not at Wikipedia.Wikipedia is an open source site, where anyone can publish and are even encouraged to do so and is often described as an utopian dream of the digital democracy, so why don´t people express themselves on Wikipedia? The method is based on two discussion groups, which are compared and analyzed. The study is based upon theoretical competence within feminist theory and conceptions such as intersectionality, heteronormativity and digital divide as well as theories about digital devices and social order.

Background: Commerce over the Internet has exploded in recent years. For many companies it has become a necessity to offer their products overthe Internet. This new market ought to change the conditions for relations between customers and suppliers. Purpose: Our aim is to describe and analyse the factors that influence the relations between customers and suppliers, from a customer view, when commerce is conducted over the Internet.Delimitations: The study is limited to B2B commerce with IT-products. Methodology: The thesis is based on a study of the company IMS, their e-commerce site and organisations that buy IT-products over the Internet.Conclusion: Internet opens up new possibilities for custom designed offers.

The purpose of this paper is to contribute to a deeper understanding about the acceptance of wind power. Our basic assumption is that local conditions are important and can explain how the acceptance of change at different stages of establishment. The main purpose is to see if there are differences in the acceptance of wind power in different stages, and examine the factors that influence acceptance. That includes how people in three different areas of study estimates that they value their environment and how it is affected by wind turbines. The project was conducted interdisciplinary geo-targeted and consists of three parts.