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 establish good horse welfare there are several factors that need to be considered. One important factor is the environment in which the horses are kept. In Sweden horses are stabled during long periods of time in the cold season and consequently the stable environment is even more important. The most essential environmental factors in a horse stable are ambient temperature, relative humidity (RH) and concentrations of contaminants in the stable air. The air in a horse stable contains dust, noxious gases, moulds and microorganisms which all can contribute to developing respiratory diseases in horses.

The purpose of this study was to understand what the professionals experiences are of stressed youth. We did a qualitative study with interviewing three school nurses, one welfare officer and two recreation leaders. Research is saying that stress is increasing among the youth and that girls are more stressed than boys. It also says that medium is a big consequent for that (ex. Brun M.

Turkey?s nearly fifty-year-old aspiration for admittance to the European Union took a crucial step forward with the signing of the Ankara agreement in 1996. The aim of this thesis is to examine the trade effects that evolve from the creation of a customs union. Our objective is to study how Turkey?s trade patterns adapted to the liberalized trade by examining the effects on resource allocation, specialization and welfare.

The purpose of this study has been to investigate which factors are important with foster home placing, to achieve a positive result for the child. The questions that we have focused on is the importance of the child's earlier experiences and relations, the foster homes attitude and approach, the social service organization and the cooperation between these concerned parties. We have also looked at the importance that the relation between the biological family, the child and the foster home can have. This study has been carried out using qualitative interviews with several foster homes, social welfare secretaries and a researcher in the area. We have also chosen to separate the foster homes on the basis of two foster homes only accepting teenagers while other accepting younger children.The theoretical concepts we have chosen to use are connected to attachment theory and the ecology of human development point of view.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

This essay aims to examine and compare Swedish and Norwegian social work with children. It is a comparative study between two social welfare offices, in districts with similar population and problems, one located in Stockholm and one in Oslo. The main questions were; how is the work organized and carried out, what type of help and assistance is available and what kind of discretion and powers do the social workers have. In our essay we used qualitative methods mostly based on interviews, vignette questionnaires and documents, but also written research. In our analysis we used modern organisation theory and street level bureaucracy to seek explanations.The two welfare offices have similarities and differences.

The definition of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish.Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the audited is important so the final result becomes great. Apart from the communication, the recurring information about auditing is important to increase the knowledge and understanding. Are there expectations on what the auditors are going to review and discover among the audited, when there probably are expectations from the inhabitants on the auditing. This leads us to our purpose of our essay which is to investigate and describe if there exist an expectation gap between the auditors and the social welfare boards in the primary municipality. The method we used to collect our data was a guided telephone interview with 66 persons.

This essay is about North Korea, Kim Jong Il and how the future looks for the states political system. The purpose is to explain how Kim Jong Il and the North Korean regim rules the state and with help of Machiavellis theory about the Prince, tell about the states future. The essayinvestigates how well Kim Jong Il and the North Korean regime are keeping their power overthe state and if their possibilities to continue in the same way are good or bad. The essayinvestigates North Koreas possibilities for further reign through Niccolo Machiavellis theory.The argument is that the North Korean state and Kim Jong Il have few or noneconditions to continue with the same political system that the state in this time have.The result shows that, through a Machiavellian perspective, Kim Jong Il and the North Korean regime have bad conditions to continue ruling the state in same way as now. The investigation, unfortunately, do not show when and how North Korea will be exposed to a government switch , but the result points to a change..

This essay is about North Korea, Kim Jong Il and how the future looks for the states political system. The purpose is to explain how Kim Jong Il and the North Korean regim rules the state and with help of Machiavellis theory about the Prince, tell about the states future. The essayinvestigates how well Kim Jong Il and the North Korean regime are keeping their power overthe state and if their possibilities to continue in the same way are good or bad. The essayinvestigates North Koreas possibilities for further reign through Niccolo Machiavellis theory.The argument is that the North Korean state and Kim Jong Il have few or noneconditions to continue with the same political system that the state in this time have.The result shows that, through a Machiavellian perspective, Kim Jong Il and the North Korean regime have bad conditions to continue ruling the state in same way as now. The investigation, unfortunately, do not show when and how North Korea will be exposed to a government switch , but the result points to a change..

This essay is about North Korea, Kim Jong Il and how the future looks for the states political system. The purpose is to explain how Kim Jong Il and the North Korean regim rules the state and with help of Machiavellis theory about the Prince, tell about the states future. The essayinvestigates how well Kim Jong Il and the North Korean regime are keeping their power overthe state and if their possibilities to continue in the same way are good or bad. The essayinvestigates North Koreas possibilities for further reign through Niccolo Machiavellis theory.The argument is that the North Korean state and Kim Jong Il have few or noneconditions to continue with the same political system that the state in this time have.The result shows that, through a Machiavellian perspective, Kim Jong Il and the North Korean regime have bad conditions to continue ruling the state in same way as now. The investigation, unfortunately, do not show when and how North Korea will be exposed to a government switch , but the result points to a change..

The aim with my research is to illuminate the meaning of IKEAs settle in Haparanda, for the region Haparanda-Tornio, its economic growth and its inhabitants. The research has been carried out only through qualitative methods. Some interviews with a range of people from varying companies have been conducted.Haparanda is a smaller Swedish city situated in the north, on the border to Finland and to a city called Tornio. These two cities, Haparanda and Tornio, has realised they are stronger in pairs, so they initiated cooperation across the border. Haparanda-Tornio is not a region of historically welfare and well-being.

There seems to be a consensus in the world that the climate is changing, bringing unpredictable and severe consequences for both humans and nature. The feld of social work is known for helping misfortunate individuals and groups, and is said to deal with people in their environments. Yet there seems to be a lack of giving these environments meaning as also something natural. This thesis has the purpose of exploring the connection between social work and the physical environment made by research literature, using the methodology of literature review. The questions asked is in which ways the physical environment can be connected to human welfare; if so, what implications are there for the feld of social work, and fnally how can the discussion be understood using a typology over environmental sustainability presented by Andrew Dobson.

This essay is about North Korea, Kim Jong Il and how the future looks for the states political system. The purpose is to explain how Kim Jong Il and the North Korean regim rules the state and with help of Machiavellis theory about the Prince, tell about the states future. The essayinvestigates how well Kim Jong Il and the North Korean regime are keeping their power overthe state and if their possibilities to continue in the same way are good or bad. The essayinvestigates North Koreas possibilities for further reign through Niccolo Machiavellis theory.The argument is that the North Korean state and Kim Jong Il have few or noneconditions to continue with the same political system that the state in this time have.The result shows that, through a Machiavellian perspective, Kim Jong Il and the North Korean regime have bad conditions to continue ruling the state in same way as now. The investigation, unfortunately, do not show when and how North Korea will be exposed to a government switch , but the result points to a change..

The relationship between China and Japan has historically been problematic and, in some ways still is. One of the issues where both of the states cannot agree on is the island dispute. While both states are claiming sovereignty over the island and there do not seem to be an ending to it in the near future. If the island dispute continues to escalate it could have a negative impact in the Asian region and eventually rest of the world as well. However due to the complexity of the dispute a deeper knowledge is needed and a mutual understanding is needed.