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..

Anders Rådén: Liszt & Alkan: the virtuoso piano study ? practice study or monstrous mutation? Uppsala: Musikvetenskap, 1998. C-uppsats (60 p).The purpose of this essay is to analyse a selection of studies by Franz Liszt (1811-1886) and Charles- Valentin Alkan (1813-1888). Can they be definedas practice studies, or are they reshaped in such a manner, as to establish a larger form reminiscent of the concert study? First of all, typical study characteristics of this time period are determined, then such characteristics are looked for in three of either Liszt's and Alkan's studies (from Douze grandes études S137 and Douze études dans les tons mineurs Op.

The unique ability of wheat to produce leavened bread is mainly due to the gluten proteins present. As consumers are more and more attracted to bread with high fibre content the use of wheat gluten will also increase in order to obtain bread with good volume and appetizing characteristics. Air-classification is a technological method used to separate particles by size and shape by means of air-streams into two fractions, fine and coarse. When used on wheat flour it is known to alter the flour composition in the fractions obtained compared to the Original flour. This method is not widely used in the milling industry but could possibly be of interest if protein rich fractions with favorable protein quality can be produced.

The aim of this essay is to discuss the meaning of the human and its possible overcoming in Friedrich Nietzsche?s doctrine of the eternal recurrence of the same, with Martin Heidegger?s readings of Nietzsche as point of departure.According to Heidegger, Nietzsche?s doctrine of the eternal recurrence of the same represents the end of occidental metaphysical thinking. The thought concludes a thinking of being as the presence of beings, where the Original question of being was never developed out of its own ground.But at the heart of this interpretation, often considered ?violent?, lies the question of whether man is able to think being out of his finitude. This is the question I will unfold, through a reading of Nietzsche?s thought of the eternal recurrence of the same, as it is presented in his Thus spoke Zarathustra, as an attempt to think beings in their being beyond a ?humanization? of them, expressed in transcendental aims, purposes and categories.

The purpose of this thesis is to compare mass digitization and qualitative digitization, to see how the digitization process and the digitalized material differ. The study emanates from the mass digitization as it is performed at the National Library in Norway, and the qualitative digitization at the Royal Library in Sweden. The method used is document studies combined with mail interviews. The focus is upon the practical operation, to which counts: ?purpose & selection?, ?preparation, image capturing and processing?, ?metadata & text encoding?, ?quality assessment?, ?storage of digital Originals and copies? and ?display?.

The thesis work was conducted with the company Free2Move AB. The company is located in Halmstad and is an acting provider of wireless communications for industrial customers, mainly focused on Bluetooth? technology.In today's society most people have their music on their computer, MP3 player or mobile phone. What if you could avoid the cable between your sound system and sound source and transfer music wirelessly instead? Together with the company's engineers, I have developed a new comprehensive product for wireless music transmission.

Sweden has a long tradition as a mapmaking nation. Tens of thousands of historical maps,dating from the sixteenth century and onwards are still preserved in archives today, providinga rich resource for studies of city growth and changes in the landscape through time. For morethan ten years an effort has been made by public authorities to transfer this material frompaper onto digital media. Due to modern technology, as for example GeographicalInformation Systems (GIS), researchers have been given improved possibilities to study andanalyze this material. This study uses a qualitative approach, based on both literature studiesas well as map studies.

The main goal of this project was to develop some sort of a diverter for pipestransporting waste in a vacuum system. This unit was supposed to be both cheap andeasy to serve/exchange worn out parts. With a limited space to install the pipeexchanger, the challenge was to keep it as compact as possible without constructingbends with to small radius or to sharp angles as this would wear out the system a lotfaster than planned. The system was also supposed to be able to handle clothes andscrubs from hospitals. Having too much sharp edges or angles would tear the clothesapart.

Romanization as a method in the bibliographic environment makes retrieval difficult in many aspects. The object of this thesis is to illustrate the importance and the possibility to include non-Roman script in the records of the library catalogue. The questions at issue are about the consequences of romanization, the technical requirements for implementing non-Roman script, and bibliographical resources that have been developed during the last 20 years. The thesis is based on a literature study and correspondence with people who are familiar with the subject. The thesis points out that Romanization causes information to be distorted in various ways and is inconsistent with the requirements of exactitude in bibliographic control.

The purpose of this master thesis is to study the correlation and meaning of current ideas and practice at the public library of Gothenburg. This was done by comparing the visions and ideas expressed by the library through the library plan, with how the daily practice looks. For the theoretical framework organizational theory is used and research data was collected both from public documents and through observations. The public library of Gothenburg were chosen for the study because of it's newly renovated facilities. The idea is that these facilities make a suitable study object of the current ideas and priorities of the public Swedish library in general.The results show that the public library practice in Sweden still rests on the Original public library ideas such as offering information for free and treating every user as equal.

The Multispectral Canopy Reflectance Model (MCRM) by Kuusk (1995) has beenused to simulate the reflectance of a sugarbeet canopy. The simulated reflectancevalues show high absorptance in the VIS area, compared to field measurements, andhigh reflectance values in the NIR area. The errors may be due to overestimation ofclorophyll content in the sugarbeet leaves and scattered light during fieldmeasurements. The estimation of the clorophyll content where carried out using thePROSPECT-model by Jacquemoud & Baret (1990).During the vegetation period, the state of the canopy moves towards a closed canopy,with sparse vegetation in spring. The MCRM-model was used to perform a ?spring?simulation, which was compared to the Original simulation.

Today the Internet is used more and more as a transportation for information. Much of the information is confidential and should not be read by those not privileged. To protect the information from unauthorized access cryptography can be applied. The cryptography algorithms in use today all have their pros and cons. They are therefore suited for different applications.

In a sequence described in the next paragraphs, I remove the poorly insulated roof of Gustavsberg Porcelain Factory and make new use of its  foundation. The monolith cement slab, once supporting heavy industrial machinery, is now the site of lakes and other movements:The top floor area is split, and a new built volume, one story higher, overtakes the southern half resting on the factory?s basement, digging into it at its western and eastern ends. Striking horizontally, the fissure exposes a long central axis, taking advantage of the factory?s horizontality to articulate vastness .

This thesis explores the position of book blogs in the literary system through Robert Escarpit's socio-literary model of the book market. Simultaneously the thesis serves as a test for Escarpit's theory: by actively applying his theory and model to a very new and contemporary actor on the book market I hoped to reach or confirm new insights into the usefulness and validity of Escarpit's work for contemporary socio-literary studies.Three book blogs were selected for the analysis and interviews were carried out with the authors. The interview questions were formulated specifically for the purpose of extracting the kind of information necessary for an analysis using Escarpit?s theory. As a complement to the interviews, statistics on the type of books reviewed on the blogs were also compiled.

The aim of this thesis is to examine Social science teachers infor-mation seeking in their professional role.The focus in this study has been on what sources the teachers use for information seeking, examine and analyze their information practices and how they state their reasons for using different in-formation sources, and finally how these teachers experience con-ditions related to information seeking and how these conditions in-fluence their information seeking.This study is based on four semi structured qualitative interviews. The empirical material from the interviews has been compared to earlier relevant research and analyzed with a theoretical frame-work, which includes conceptions from a sociocultural perspec-tive, a matrix over different kinds of information sources devel-oped by Höglund och Persson and McKenzie?s model of infor-mation practices.The results of this study are:- These teachers use both formal and informal sources and external and internal sources. Digital sources are important and these have consequently been added to Höglund och Persson?s Original matrix from 1985.- Information practices tend to overlap each other, for example ac-tive seeking (more specific and prepared information seeking) and active scanning (less specific), which are the two most common information practices among the teachers.