There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

Det finns nu ingen tvekan om att det är vi människor, och vårt användande av fossila bränslen, som bidrar till den förstärkta växthuseffekten. Rättvisande metoder till att mäta växthusgasutsläpp är nödvändiga för att kunna fatta framtida beslut. Vägtrafiken är en av de största källorna till utsläpp av växthusgaser och den ökar hela tiden i omfattning. Den här studien fokuserar på olika metoder som används för att uppskatta koldioxidemissioner från vägtrafiken genom att först uppskatta mängderna diesel, från ett kritiskt perspektiv. Som hjälp till detta har en alternativ metod, för att uppskatta dieselkonsumtionen från vägtrafiken i Sverige, skapats.

In 2010 there will be a political resolution to ensure that the Swedish society is accessible to all citizens including people with disabilities. For this purpose a national action plan for disability policy "From patient to citizen" (Govt. Bill 1999/2000:79) has been set out with the aim of ensuring that the disability perspective will permeate every sector of society and that the approach and response to people with disabilities will be improved. The Swedish National Council for Cultural Affairs is responsible for implementing the disability policy in the cultural sector.Since public libraries in Sweden are a part of the public cultural sector, they will also be affected by the political resolution regarding accessibility. The concept underpinning library services for disabled people must be that of equality of access.

The aim of this essay was to describe the power elite of the Swedish town Karlshamn, and its influences on the local political process before the realization of the narrow-gauge railway Karlshamn-Wislanda-Jernväg. During the mid 19th century, a revolutionary period began in the Swedish pre-industrial epoch. The political and institutional regulatory frameworks were disassembled and restructured, away from protectionism and centrally controlled administration, for the benefit of free trade, local self-government and liberalism. The changes were carried through during times marked by a drastic increasing native population and upcoming demands for adjustments to meet the growth of the industrial-, trade- and labour markets. An essential industrial development factor was the building of the national railway network, which started after some important decisions in the Swedish Riksdag during the 1850´s.

The purpose of this essay is to examine why some countries in the world decided to support Kosovo?s declaration of independence in 2008, while others did not. The essay is a type of case study, with Kosovo?s independence as the main focus. For the purpose of the essay, main focus will be on the United States of America, Russia, China and Serbia.

The aim of the study is to investigate pupils? attitudes to and experiences of reading aloud by the teacher in grade 1. The study answers questions about how the pupils perceive the reading aloud, what they think they learn from it, and what books they prefer the teacher to read from. The study was conducted with the aid of semi-structured interviews with eleven pupils, six girls and five boys. The study shows that the pupils have a great deal to say about reading aloud.

The purpose of this study was to discuss young immigrant's experiences of the meeting between their original culture and swedish culture. In this discussion certain emphasis is laid on the formation of identity. In a more specific manner the aim was to find out which underlying circumstances contributed to the individuals choice in considering him- or herself as swedish or not and what these circumstances depended on.The empirical material of this study consists of five lifestories based on the methodological study of narrative. I have analyzed the material with help from Anthony Giddens' theory of structuration with starting point in the conception of ontological safety. I identified four different themes that frequently recured in each lifestory: identity in migration- and integrationsprocesses, the open doors of globalization, "swedish" identity and belonging in two cultures.

Wind power is becoming an increasingly important source of energy. There are several national and international goals set to increase to amount of renewable energy, and in order to meet these goals, the wind power production plays an important part and the establishment of new wind power farms are required. The Swedish national project Riksintresse Vindbruk has appointed areas in Sweden suitable for wind power, mainly when looking at the physical wind conditions of the area. In this study, I aim to define suitable areas for wind power establishment in Norrbottens län. In order to reach this goal, a critical regional method was developed and completed using GIS.

The focus on this essay is derived from an international and national dialogue for sustainable development. The recommendation from international level has been to find solutions for governments to implement strategies for sustainable development between local and regional level. This initiative is to improve and stimulate the dialogue between the local inhabitants, officials, entrepreneurs and stakeholders in the communities together with the authorities on the regional level. The purpose is to share knowledge and find ways to learn about the natural systems and how to co-operate in the work of preserving the natural resources and developing different processes for a sustainable development. Many scientists? today stress the importance that ecosystem resilience is promoted by biodiversity conservation and that we need to find solutions for local ecosystem management practices.This essay aims to find theoretical approaches and perspectives that can be used in a wider framework to study co-operative processes between the local (agent) and regional (structure) level.

This survey is a qualitative study about how teachers see on the concept student leverage and what they say about how they in practice work with it. We have chosen to examine the subject from a teacher?s perspective, because almost all investigations and literature, that we have found, discuss student influence from a student?s perspective. That?s why we are interested to examine what teachers think of the subject.

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

2005 was the year that all of the 25 member states in the European Union were to ratify the treaty of a constitution for Europe. The year did, however, offer a series of unexpected and slightly shocking events as both France and the Netherlands voted no to the constitution. Because of this the already planned referendums across many of the other member states were either postponed indefinately or the debates simply died down. The fact that two of the most pro-EU countries didn?t ratify the constitution was not only something that certainly raised the question of how future referendums in other, more EU-negative, states would turn out, but it could also be seen as harsh criticism against the EU as a whole.This is a theory consuming study, as it uses different theories of integration to explain the development of the EU, which in turn supports and strengthens the essay's conclusion.

Several cities have implemented various projects to improve traffic safety in city centers.During 1970s and 1980s the city centers changed as the suburbs grew and large shopping centers were located outside the center. At the same time, several projects were initiated with construction of pedestrian streets and restriction of traffic in the center. In year 1994,shared-used areas were introduced in Sweden and these areas are often used in center environments.In Sweden, municipalities are responsible for integrating security in public places and in comprehensive plans and detailed development plans. The National Board of Housing,Building and Planning is the authority for administrating planning issues and develop general guidance about planning. Traffic is one of their key issues, although today there are no concrete guidelines from the National Board of Housing, Building and Planningfor the design of traffic safety in city centers.Traffic safety in city centers affects many people because the city center is a public place.It is therefore important that there are current guidelines available that are helpful for changes and improvements in traffic safety in the city center.The purpose of this report is to formulate guidelines for planning city centers from a traffic safety perspective.

The purpose of this study is to investigate how activities in elderly care matters to well-being among elderly people, from both user perspective and staff perspective. The study is made out of a qualitative method, this to create a deep-going understanding of how the people participating in the investigation are experiencing the impact of activities on well-being from their unique situation. Personal interviews have been used as method. Six persons were participating, three elderly persons and three persons working as staff. All interviews were made in a ?short-time? ward in the county of Västernorrland.The result of the investigation shows that the elderly people that were interviewed not directly related the participation in activities to feelings of well-being.

This study aims to analyze the risks with building new households between railroads and shore, the focus of the study lays on Öbacka strand in Umeå municipality. The study also investigate if a land use conflict has taken place and how it was handled.The paper is based on different documents that was central for the work of planning the households and some interviews with operators that was highly involved with the planning of the area.The results shows that there is several risks with establishing new household between railroads and shores. Mainly because of the exposure of noise from the railways, though the risk for impact on the living environment for animals were low in this case there is a generally risk that it could get negative effects. It also a very important that the availability to the shore is secured. Planning in this type of area involves a great number of operators can easily cause a conflict due to the different perspectives on how the land should be used in the future, and also because of protecting different interests.