The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

ÖREBRO UNIVERSITYDepartment of Behavioural, Social and Legal SciencesC-essay in Social work, Advanced course2006To give up a criminal life styleA study of motivation and protectional factors of juveniles after a sentence of institutional care or community workEmma Henriksson & Karin TengnäsABSTRACTThe purpose of the study was to investigate the factors that juveniles sentenced to institutional care or community work perceive as important for their decision to give up a criminal life style. The study approach was based on a few specific questions: (1) What aspects of the treatment have contributed to a motivation to abandon the criminal life style? (2) What have motivated the juveniles to make a decision to leave the criminal life style? (3) Are there any specific internal or external protectional factors that have been decisive for the rehabilitation process and, if so, are they linked to intrinsic or extrinsic motivation? The study rests on the theoretical foundation created by earlier research on institutional care, motivation and protectional factors. Interviews were chosen as a method to secure qualitative data and the interview manual was designed on the basis of themes that reflect the questions of the study. Six young people?s perception of their treatment is documented in the study, as well as their opinion on the effectiveness of the treatment.

Already during the 90s, research showed that girls and boys are presented in different ways in judgments according to ? 3 LVU. While sexuality was given a large space in the girls' judgments, it was barely mentioned in the boys'. This study aims to investigate how the legal genders boy and girl are presented in judgments made according to ? 3 LVU during 2023.

In Sweden today it is problematic to talk about the woman's sex. Many women are embarrassed over their sex, nor do they have particularly strong knowledge of their sex or its functions. Language difficulties also contribute to problems for Swedish women when they come in contact with a professional who works with the female sex. In our study we have researched which denomination is most commonly used for the female sex and also how the public sees the word ?fitta?.

Syftet med denna kandidatuppsats är att studera hur den Olympiska parken i Peking respektive London planeras för att hantera de Olympiska spelen samt hur de planerats för att användas efteråt. Vidare är syftet att se vilka förutsättningar och vilken problematik som därefter uppstår. Undersökningen har skett genom en kvalitativ innehållsanalys av den Olympiska parken i Peking respektive London. Resultatet från studien har därefter analyserats och diskuterats utifrån ett par teoretiska huvudpunkter som är viktiga vid planeringen av mega-event. Planeringen av de Olympiska spelen är ett komplext projekt med många olika aspekter att ta hänsyn till. Detta då det bl.a.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

Urination is a biological need but the routines surrounding urination are culturally specific and ever changing. This makes the organization of public space an important part in deciding what actions are made possible for the people in it. This paper considers women?s public urination and the possibilities to merge the need to urinate and the construction of the female body as feminine.A number of texts that describe the construction of the female body and identity as both gendered and socially produced are analysed in relation to women?s experiences of incontinence. Incontinence as a medical diagnosis is by this becoming possible to question, and may be seen as one of several strategies used to manage both the organization of the public space and the expectations of the female body to be a docile body.The conclusion is that a woman who wants to enter public space has the following options when it comes to the need to urinate:To strive for the feminine ideal.

The aim of this study is to with the help of my data, conduct statistic analyses about animal welfare mistakes and scarities, as a preventive measure for the public sector point of view and how farmers handle their animals in these cases, when and how these mistakes and scarities are likely to appear and in this way perhaps manage the existing problems. The aim of using judicial decisions of banning ownership and caretaking of animals according to the 29 § is that this judicial decision is the outermost fortification of animal welfare. In November 1938 the pro tempore investigator handed over a report with a proposition according the animal welfare legislation. Pro tempore proposed that the court should in some cases, be able to order a person guilty of cruelty against animals to a ban of owning or taking care of animals. This proposal unfortunately was turned down. The question about introduce a ban against owning or taking care of animals into the Swedish animal welfare legislation was again discussed in April 1967 at an interpellation debate in the parliaments second chamber.

Sverige var för över hundra år sedan ett utvandrarland. Under 1800-talet lämnade i genomsnitt 100 personer landet varje dag. Från och med 1821 fram till 1930-talet utvandrade cirka 1,2 miljoner svenskar, de allra flesta till Amerika. I det närmaste var femte, sammanlagt över 200 000, återvände till Sverige. Dock var det 1 miljon som aldrig återvände.Examensuppsatsen belyser den svenska emigrationen under 1800-talet till Amerika som företeelse och dess förekomst och roll i undervisningen på högstadiet.Studien visar att emigrationen som företeelse inte används i undervisningen.

In all equestrian sports except for individual voltige, men and women compete on equal terms, which otherwise is very rare in sports. This study examines from a gender perspective how female and male riders are reffered to by expert commentators in competitions. The aim is to see if there are differences in how the riders are depicted and mentioned based on gender. The material consists of comments about eight rides, four performed by female riders and four by male riders, from two large international world cup competitions in dressage, broadcasted on SVT in 2012 and 2013. The material has been transcribed and then analyzed using content analytic method with a quantitative and a qualitative part.

Urination is a biological need but the routines surrounding urination are culturally specific and ever changing. This makes the organization of public space an important part in deciding what actions are made possible for the people in it. This paper considers women?s public urination and the possibilities to merge the need to urinate and the construction of the female body as feminine.A number of texts that describe the construction of the female body and identity as both gendered and socially produced are analysed in relation to women?s experiences of incontinence. Incontinence as a medical diagnosis is by this becoming possible to question, and may be seen as one of several strategies used to manage both the organization of the public space and the expectations of the female body to be a docile body.The conclusion is that a woman who wants to enter public space has the following options when it comes to the need to urinate:To strive for the feminine ideal.

Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.

En bred, lång och jämn allé är en mäktig syn. Även en allé med knotiga defekta träd kan också vara sagolikt vacker med sin alldeles speciella karaktär. Alléer är inte bara vackra att färdas genom. På håll ses alléerna som en vacker del av landskapet. Av Barsebäcks gods är alléerna mot norr, öster och väster i Barsebäcks slottsanläggning, nästan det enda som syns utifrån, förutom dess välskötta åkrar.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorsprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2009:16.

The present BA thesis is an analysis and a close reading of the French author Gabrielle Wittkop's novel Le Nécrophile (1972). The analysis consists of two parts. The first part focuses on the story and can be described as an attempt to interpret the engine of the history. The second part of the analysis focuses on the narrative; how the story is told. Le Nécrophiles main motif is re-encoding the representation of death in art and literature, traditionally conceived as a beautiful female corpse.