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..

The purpose of this paper is to study what the press in Sweden wrote about counterfeiting from 1944 to 1950. By studying how the newspapers wrote about the crime of counterfeiting, the paper aims to give a glimpse of how counterfeiters worked and got their notes in circulation. The analysis is based on a theoretical perspective of a "we" and "they" in which Sweden is compared to the opposite abroad. The paper examines how the security of Swedish banknotes is discussed in Swedish news articles and how they describe counterfeiters and passers. The paper examines forty one newspaper clippings from the period 1944-1950 from twenty five different newspapers from different parts of the country.

Unemployment amongst Swedish citizens is higher within the group which falls under the designation foreign-born. The aim of this thesis is to examine which municipal factors that can explain the differences in unemployment amongst foreign-born relative to native born.The empirical models are examined with both cross-sectional data for the year of 2010 and panel data for the years of 2002-2012. The examination is implemented through a linear regression analysis of the type Ordinary Least Squares (OLS) and Fixed Effect regressions. A theory section will be presented where the theory on Non-Accelerating Inflation Rate (NAIRU), theories on discrimination and country-specific human capital are illustrated.The result from the cross-sectional data shows that the amount of foreign-born, the level of foreign-born immigrated from Nordic countries have a significant negative effect on unemployment amongst foreign-born. The general unemployment shows a significant positive effect on the unemployment amongst foreign-born.

The aim of this study is to examine the market reaction when information about a company?s foreign direct investment is announced and how that affects the shareholder?s value. Also of interest is whether the market reacts differently depending on which country the investment is established in and which mode of entry is used. This will be achieved by using an event study approach. The selection that was used consisted of 206 companies registered on the Nasdaq OMX Nordic homepage, which had during a time period stretching from 1999 to 2009 established a foreign direct investment in the regions BRIC, Europe or the USA using the mode of organic growth, joint venture or acquisition.

To make wave power more competitive on the market Uppsala University leads projects that examine how to accomplish better efficiency in the production. One of these projects is described in this report and examines whether it is possible to make the production of dovetails more efficient by using an industry robot of type ABB IRB6000 S3 M91. This project is using an already presented working method, from a previous project, which involves that the robot picks up the dovetail and moves against fixed cutting machines where the dovetail will be drilled, threaded and milled. Drilling and threading are the sub operations that will be examined in this project where experiments are made with the presented working method and with equipment from Uppsala University.Experiments show whether it is possible to drill the holes in the dovetail within specifications by using the specific robot and the presented working method. The threading operation is examined theoretically if it is possible to accomplish by using the same working method.

The purpose of this Master?s thesis is to investigate the information use in teacher education students? degree projects. The first study is a reference analysis used to categorize the cited sources in 33 degree projects from the teacher education program at one Swedish university. The aim was to find out what types of sources were used, in particular the amount of citations to scholarly publications. The results of the reference analysis showed that the majority of sources used were text books.

This report is the result of a master thesis at Linköping University - Institute of Technology and Uppsala University at the request of the chassi workshop at Scania CV AB in Södertälje. Since the beginning of the 90's, Scania CV AB has had a close cooperation with Toyota from which, among other things, the Scania Production System (SPS) has evolved. SPS explains Scanias' values, principles and priorities. The Technician department (MST) at Scania Chassi in Södertälje believes that SPS can streamline the technicians work and help them become a more homogeneous group. The purpose of this master thesis is to initiate an implementation of SPS within MST through two pilot projects involving both the product and process technicians. The SPS principle Normal Situation - Standardised working method was required to be implemented within one work task each for the two groups of technicians with special attention on the three subprinciples Standardisation, Takt and Balanced flow. The master thesis fulfilled its purpose as the two pilot projects initiated the implementation of SPS within MST and the three sub-principles Standardisation, Takt and Balanced flow were implemented within the two chosen work tasks.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

It is not unusual that women and children fall behind in development countries. It is not even unusual that these groups are exposed to all forms of discrimination due to the countries lack of capacity to erase poverty. We also know that women and children in a larger extent suffers from the shortage of proper health conditions. India is one of these countries. It is a country where women even before birth are exposed to discriminatory family planning.

Corruption is widespread, and exists more or less in all countries in the world. It is today high on the international political agenda as a result of globalization and is seen as a serious impediment to development. In 2011, Sweden scored 9,3 out of 10 on the Transparency International corruption index which gave the country a 4th place of 182 on the list. This refers to a rather low corruption. Although Sweden is a country with low level of corruption that does not mean that it is completely corruption-free.

According to earlier studies, men dominates the sports pages in Swedish newspapers. The gender balance is far from equal and the purpose of this thesis is therefore to look into how Swedish local and regional newspapers covered gender in their sports pages during the year of 2013. The study also examines the news values of men?s and women?s sports, whether there are any differences compared to previous studies and whether there are any differences across the country. The study uses a quantitative content analysis and the result is based on editorial material from six randomly selected newspapers in 18 randomly selected days.

AbstractThis degree project is about having meetings in The Swedish Social Insurance Agency, which is awide organisation. This work will concentrate on one of the projects going on within theorganisation which is travel-free meetings, where they are building a video meeting system thatallows the employees in the organisation to be able to meet with each other through the use ofvideoconferencing instead of physical meetings.In this work we will show how Kaikaku (radical system changes) along with Kaizen (continuouschange) can support an organisation to become more efficient and reduce wastage. We have donethis work in an organisation that is present in over one hundred locations in Sweden.The Social Insurance Agency has over 13 000 employees at over one hundred locations inSweden.The organisation has to be close to their customers and provide the best service aspossible. To be able to work in a uniform way, the employees get together and have meetings.Some meetings are just progress meetings and takes perhaps no more than two hours to complete.However, if seven employees from seven different locations need to have meetings, in the worstcase, they all have to meet in a common place.This is expensive for the organisation in travel costs, time and absence from work, but thetravelling also contributes to environmental pollution if the employees are travelling by a fuelpoweredvehicle.A whole day could go lost for having a meeting in about two hours if all sevenemployees went from their own cities to e.g. Stockholm for the meeting.Muda (wastage) of travel created several different types of Muda, namely:? Wastage with anticipation when the employees had to wait for e.g.

The Master Thesis has been carried out in cooperation with Silva Sweden AB and the objective was to develop a new product concept within the product category for everyday exercise. The purpose of the thesis was to use and analyze methods and tools which aid creativity and concept creation in order to make method recommendations for future projects.During the thesis a number of customer needs were identified, which in turn were translated into 20 concepts. On a concept decision meeting a pedometer-based concept was chosen for development. The new pedometer is in addition to counting steps also able to measure and calculate the user?s total climbed height during a day and present this graphically in comparison to famous monuments or distances.

Abstract Cucumber is the second most frequently consumed vegetable after tomatoes, 33 % are eating cucumber every day. The purpose of this work is to examine if there is any product development of cucumber in Sweden, and if so in what way. A questionnaire was used with a number of questions regarding quality, origin, supply and the way cucumbers were used, and the person was also asked to choose between the normal large cucumber and the minicucumbers. This was answered by totally 100 persons in two different stores, ICA Maxi in Löddeköpinge and a discount store with a large supply of fruit and vegetables and where a large share of customers are immigrants, Özen All Frukt in Malmö. The results from questionnaire show that in some of the issues the results vary a lot between the two stores.

Logistics planning for a construction site is usually limited by traffic flow to and from the workplace. The geographical location of the construction site is determined by roads around the workplace and opportunities for well-functioning logistics. Inventory of material is often impossible because of the frequently small workspaces. As a result, a concern relating material handling remains . Even before the establishment of a construction site, it is required in the construction industry to eliminate errors that might arise in the planning stage.