As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Att utnyttja flygstridskrafter har sedan tidernas begynnelse varit en effektiv metod att påtvinga motparten sin egen vilja. Sättet man använt flygstridskrafterna på har debatterats under historiens gång. Inom ämnet luftmakt finns det en rad kända och inflytelserika luftmaktsteoretiker som alla har sin idé om hur man bäst utnyttjar flygstridskrafter. Hur ser vår svenska doktrin ut gällande teorier kring luftmakt? Vilka luftmaktsteorier genomsyrar grundtanken bakom hur vi idag vägleder våra luftoperationer? Syftet med uppsatsen är att undersöka vilka generella och centrala luftmaktsteorier som återfinns i den svenska doktrinen.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

Militär doktrinutveckling har beskrivits som en process där kunskap och beprövad erfarenhet omsätts i principer för användandet av militära medel. Militärteorin erbjuder vetenskaplig förankring till militära doktriner och dess påverkan på utvecklingen av doktriner är därför viktig. Förra året, 2011, gav Försvarsmakten ut en ny militärstrategisk doktrin, MSD12. Syftet med denna uppsats är att undersöka kopplingen mellan den svenska doktrinen och dess vetenskapliga förankring. Undersökningen visar bland annat att von Clausewitz teorier, såväl direkt som indirekt, har haft stor influens på doktrinen.

SammanfattningSyftet var att studera hur idrottslärarstudenter återskapar genus i idrottsundervisningen. För att uppfylla syftet har följande frågeställningar använts: Vilka exempel på upprätthållande av genuskontrakten förekommer under idrottslektionerna? På vilka sätt bryter studenterna mot de i klassen rådande genuskontrakten? Hur förändras genuskontrakten mellan de olika idrottsmomenten?MetodUnder en tre veckors period utfördes åtta löpande observationer med fokus på kritiska händelser. De kritiska händelserna vi fokuserade på var då könsroller upprätthölls och då rådande könsmönster bröts. För att få en djupare förståelse för studenternas handlande och deras tankar kring sin egen bild av genusåterskapande i klassen utförde vi efter sista observationstillfället sex intervjuer av kvalitativ karaktär.

SummaryUnjustified enrichment is an obvious part of the jurisprudence in the majority of countries in Europe. But not in the Nordic countries, and certainly not in Sweden. This depiction of the Swedish posture is based mostly on Hellner?s thesis from 1950. A lot has happened since then, not to mention Sweden?s entry in to the EU.

Essay in Political Science, Advanced Course, by Christoffer Hagström?The Bush Administration´s view on international cooperation and internationallaw and political-theoretical traditions influence on the administration´s foreignpolicy?Supervisor: Jan OlssonThe purpose of this paper is to analyze the American foreign policy, particularly with regard tointernational cooperation and international law. The two following research-questions are used inorder to fulfil the purpose: (1) what is the Bush-administrations´s view of of the place forinternational cooperation and international law in American foreign policy?, and (2) how does theadministration´s foreign policy correspond to dominant political-theoretical thought-traditions? Thetraditions used are: liberalism, realism and neoconservatism. The sources of the study mostlyinclude literature and policy-documents.

The aim of this essay is to describe and analyse the legal complications that arise in connection with preliminary investigations involving several juvenile offenders, where all suspected persons have not attained the age of criminal liability. It is also intended to give a broad analysis of the concept preliminary investigation, with particular emphasis on juvenile offenders. It further analyses the legislation and legal complications on the basis of a rule of law perspective. The method previously used is court dogmatic, where in front law text, preparatory work, case law and legal doctrine have been used in order to present the existing sources relating to the subject matter of discussion. The criminal investigative bodies consider juvenile offenders are regulated under the Swedish RB 23 - 28 chapters, FUK and LUL.

Logistics is an important concept in the organizational context in which the planning of flows, services and products are treated. Logistics handles supplier management, supply of materials, production and distribution. The distribution of goods can be managed with different types of transportation depending on price and time aspects. The lowest transport cost for larger amount of goods is by maritime shipping. A common carrier used in transportation of goods is a standardized ISO- container.

This thesis examines the legal boundaries of third-party use of trademarks in the European customized clothing market. The purpose is to determine under what circumstances third parties may legally modify and sell trademarked apparel without infringing on trademark rights. The study employs a legal dogmatic method, analyzing EU trademark law, case law, and legal doctrine to clarify the scope of exclusive rights and their limitations. By analyzing key EU case law, the study further illustrates how the legal framework has been interpreted and applied in cases concerning third-party trademark use. Given the increasing demand for customized fashion and the rise of new business models in the clothing industry, this topic holds significant legal and economic relevance. Additionally, Schumpeter?s theory of creative destruction provides a theoretical perspective on how trademark restrictions impact innovation and market competition.

Chapter 6 of the Ch?ndogya Upani?ad has often been treated in works on early Indian philosophy, as well as in some comparative studies on color symbolism. Attempts to place it in a larger framework against the background of late Vedic religion are, however, few, the rationalistic and ?tradition-challenging? appearance of the text having repeatedly been emphasized. But the doctrine contained in the text ? a cosmologic teaching on the three elements constituting the universe, each being characterized by a color (red, white, black) ? and their microcosmic counterparts in the human body, does have some clear affinities to the worldview of the Br?hma?as and ?ra?yakas, which posits a series of similar correlations (bandhu-) between macro- and microcosmos.

Chapter 6 of the Ch?ndogya Upani?ad has often been treated in works on early Indian philosophy, as well as in some comparative studies on color symbolism. Attempts to place it in a larger framework against the background of late Vedic religion are, however, few, the rationalistic and ?tradition-challenging? appearance of the text having repeatedly been emphasized. But the doctrine contained in the text ? a cosmologic teaching on the three elements constituting the universe, each being characterized by a color (red, white, black) ? and their microcosmic counterparts in the human body, does have some clear affinities to the worldview of the Br?hma?as and ?ra?yakas, which posits a series of similar correlations (bandhu-) between macro- and microcosmos.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

Chapter 6 of the Ch?ndogya Upani?ad has often been treated in works on early Indian philosophy, as well as in some comparative studies on color symbolism. Attempts to place it in a larger framework against the background of late Vedic religion are, however, few, the rationalistic and ?tradition-challenging? appearance of the text having repeatedly been emphasized. But the doctrine contained in the text ? a cosmologic teaching on the three elements constituting the universe, each being characterized by a color (red, white, black) ? and their microcosmic counterparts in the human body, does have some clear affinities to the worldview of the Br?hma?as and ?ra?yakas, which posits a series of similar correlations (bandhu-) between macro- and microcosmos.

Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers.