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..

ABSTRACTStandardized assessment instruments have increasingly come to be used in social work. Although national studies of ASI and DOK's reliability and validity has only been examined to a limited extent. In order to improve knowledge of assessment instruments conditions, relevance and scope, this present literature study highlights the background and the application of the interview methods ASI and DOK, used in swedish abuse and dependent care. In answering the survey questions, a qualitative content analytical method has been used. ASI and DOK are multidimensional interviews which take into account that several areas affecting the client's treatment Outcome.

Mobil Intensivvårds Grupp (MIG) är en relativt ny företeelse i Sverige, det har funnits i cirka 5 år, men forskning visar att den startades upp ungefär fem år tidigare i Australien. Det har även framkommit att efter MIGs konsultativa införande på sjukhus, har patienternas överlevnad påverkats till det bättre, patienternas ?Outcome? påverkas på ett positivt sätt och liv kan ibland räddas. Att som sjuksköterska på vårdavdelning vårda en patient med sviktande vitala funktioner skapar en otrygghet och en stress som skapar en försämrad arbetsmiljö och därmed vårdmiljö. Syftet med studien är att genom en kvalitativ innehållsanalys undersöka på vilka sätt MIG påverkar vården.

NorFor is a cooperative project between the consulting organisations owned by the farmers in the Nordic countries ? Sweden, Norway, Denmark and Iceland. The project started in 2001 and the Outcome, the system for ration calculation NorFor Plan and the model for evaluating the ration NorFor Evaluation, was completed in 2006. Along with NorFor Plan economical optimization are available and according to literature, the optimization will generate a 2 öre lower feed cost per kg milk, and thereby improve the profit for the farmer. The use of NorFor Plan in Sweden for feed optimization during spring 2008 has been very small. In this study eight herds in the middle of Sweden fed half the herd according to the classical system used in Sweden and the other half according to NorFor Plan system.

The purpose of the present study was to explore if blood lactate levels are increased in bitches with pyometra, and if the lactate measurement could be used as a prognostic indicator and to determine Outcome. The present study included 16 bitches with pyometra that were admitted to the University Animal Hospital, Swedish University of Agricultural Sciences, Uppsala, Sweden. For comparison, a control group consisting of 14 healthy staffowned bitches was also evaluated. In all bitches, a physical examination was performed and blood samples for analysis of haematological and biochemical parameters were obtained. In all bitches with pyometra, surgical ovariohysterectomy was performed and a uterine sample for bacteriological culture and identification was collected.

The purpose of this study was to examine the process of developing an identity as a skateboarder during adolescence. Our aim was to, from the actors? point of view explore what impact their values, experiences and thoughts have on their identity as individuals as well as a collectivity. We also investigated which symbols that are significant for this group. For this essay a qualitative method was used; we conducted nine individual interviews and one group interview with young skaters from the ages of 15-17.

När det handlar om ROT-projekt (renovering, om- och tillbyggnad) är det viktigt för entreprenören att uppnå långsiktig lönsamhet. För att säkerhetsställa detta är det av stor vikt att upprätta noggranna kalkyler som håller under hela byggprojektet. I dagsläget finns små marginaler för eventuella kostnadsökningar därmed ytterst lite utrymme för misstag. Eftersom förutsättningarna vid ROT-projekt ständigt varierar beroende på typ av badrum och skadeorsak är det därför väldigt svårt att uppskatta och beräkna kostnader utifrån rådande förutsättningar. Utifrån detta finns det ett behov hos entreprenören att förstå varför kalkylerna avviker och hur man kan undvika detta i framtida projekt.Examensarbetet innehåller både en analys av kalkylerade kostnader och dess verkliga utfall samt en analys av kalkylverktyget Meps.Då ROT-sektorn är stor och omfattande har vi valt att avgränsa oss till badrumsrenoveringar som en följd utav vattenskador.Utifrån analys av kalkyler och kalkylverktyget samt intervjuer med parter både från entreprenör och från beställarsidan har vi kommit fram till en rad slutsatser om hur företaget kan ta fram noggrannare kalkyler i framtiden.Framförallt anser vi att företaget ska föra en tätare dialog med försäkringsbolagen för att vara en del i utvecklingen av kalkylverktyget. Vi anser även att man bör avsätta resurser för att utveckla erfarenhetsåterföringen inom företaget..

This study investigates the planning process of a university library building. The study s major concern is the cooperation of the main participants in this process: librarians, architects and representatives of university colleges and universities. First the authors present the readers with an overview of the litterature concerning this subject. Then follows a presentation of the three case studies. The authors have interviewed representatives of the three different occupational groups at three different library-building projects: Malmö University, Halmstad University College and the department of social- and behavioural studies at Lund University.

Due to the globalization and the changes in the market, companies have now realized the importance of a strong brand. This has led to the phenomena outsourcing. The relation between the branding consultant and his or her client has changed. Earlier the consultants worked as a single unit and were given a task to independently accomplish the assignment. Today there has to be co-operation between the two parties.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

The objective of the master thesis is to analyze how future business administrators relate to discriminatory structures during their period of studies. Eight students studying business administration have been interviewed. The empirical material is analyzed with theories from the field of research of Critical Whiteness Studies and Feminist Organization Theory. The theories are chosen from a Situated Knowledge perspective. It turns out that the interviewed students have a conception of an ideal student who studies business administration.

The phenomena of cyber bullying is relatively new, but it is now more prevalent than ever as children today have access to the internet on a daily basis, in school as well as at home. Although cyber bullying is an increasing problem in today?s society, there seem to be few guidelines for teachers to follow when using the internet with their students in school. The purpose of this study is to investigate who, according to six teachers, has the responsibilities revolving cyber bullying ? teachers or parents.

Historically the library has owned more than silent, book-filled halls; it has been a center for learning and ideas, a source of both freedom and oppression, in other words, a medium for knowledge, truth, and power. Cultures have been divided into powerful and powerless through access to the library's content; those who have - and those who do not have - access to information determine which voices are heard and which are ignored, thus determining the Outcome of the future. This thesis investigates how The Book That Wouldn't Burn by Mark Lawrence portrays the relationship between knowledge and power using Michel Foucault's discourse theory. More specifically, how this relationship is manifested through the structures and norms of society, and how the library as a place and institution serves as the means by which this relationship plays out. An established classic like Fahrenheit 451 by Ray Bradbury is placed as a contrasting reference point to help deepen its thematic message of information control and cencurship. Furthermore, the agency of one of the main characters is also examined in the light of Anthony Giddens' stratification model, as an actor with the potential to move beyond the confines of the power structure. The analysis demonstrate how knowledge, truth, and power remain continuously thematically relevant within literature, and how the reality of our time may be better understood through literary contributions.

The public sector in Sweden outsources its core business to a very large extent, whileinsisting on running its IT operations internally in a traditional way. IT as a service ingeneral and cloud computing in particular has become incredibly popular in recentyears, offering cost efficiency and greater ability for the business to concentrate on itscore activities, which is why it should be a promising alternative to the traditional wayof running IT internally. To achieve an understanding of why IT as a service has yetto take off in the public sector, a study of its use of IT/IS, what the effect of IT as aservice is, and the opportunities and challenges that cloud computing represents, isnecessary.The study, which was conducted using a qualitative hermeneutic approach, was initiatedby a literature review, followed by six in-depth interviews with five respondents,all of which hold many years of experience in the area. The Outcome of the interviewsindicated that IT as a service should represent a promising and feasible way of reachinghigher levels of cost control, and a greater focus on core activities. Furthermore,the results indicated that Swedish legislation along with a high level of businesscomplexitymight be reasons for the low amount of IT as a service in the public sector.Through careful analysis and examination of the business? current situation, as well ascomprehensive knowledge of Swedish legislation with regards to the implications ofLagen om offentlig upphandling, the public sector can avoid IT as a service becomingmore expensive and more complicated than necessary, and achieve cost efficiencyalong with a greater focus on its core activities through it.Future research could examine the possibility of a framework for the integration ofcloud services within the public sector?s IT/IS environment, and whether there is aspecific size of a cloud implementation at which it?s more cost efficient to go withtraditional IT operations..

AbstractBackgroundParkinson?s disease is a chronically not curable progressive disease that leads to different degrees of disability. Controlled studies on how patient education influences subjective health in Parkinson?s disease are lacking.AimThe aim of this study was to examine the influence patient education had on drug requirements and on subjective health status of persons with Parkinson?s disease.MethodologyA short form of Health Survey, SF-12, was used to measure perceived health. SF-12 was administered before and one month after patient education (intervention group; n= 48), and in waiting list control (n= 48).