The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

The Swedish market for vehicle inspection is re-regulated since June 2010. More than four years after the re-regulation there are eight companies in the market. Two of these companies are a result of the former monopolist's owners divided the business among themselves. The remaining six companies have entered the market through acquisitions or by building up their business from scratch, these are known as new entrants in the study. The competition has developed slowly and the former monopolist still has the highest market share.

ABSTRACTUniversity: Växjö University, school of social science, department of political scienceLevel: Bachelor?s thesis in political scienceTitle: SHIFTING BALANCE OF POWER? ? an analyze of the new EU-treaty?s consequences for the EC-court.Academic adviser: Associate professor Stefan HöjelidAuthor: Magnus NordahlThis study focuses on the increased role of the European Court of Justice through the establishment of a Constitution for Europe and its impact on the balance of power, both horizontal and vertical.To do this, the study takes its aims from the research problem, formulated as follows:Does the establishment of a constitution for Europe contribute to an increased role for the European Court of Justice and does it create a more legible horizontal and vertical division of power?To reach the relevant analyses and conclusions two precise questions are presented as well as an analytical model. The precise questions are:? Which are the relevant contributions for the balance of power from a perspective of juridification in the new EU-treaty?? What impacts do those contributions have on the so called ?European federalism??The theoretical perspective of this study is rooted in the concept of federalism with special emphasizes on constitution and sovereignty as well as a part about the process of juridification. Along with the presented analytical model consisting of a horizontal and vertical division of power, the empirical material is presented with focus on the new EU-treaty about a constitution for Europe and the European Court of Justice.

Aim and starting point: The aim of the Bachelor thesis is to examine and define the paramount knowledge Chinese businessmen need in order to succeed with their establishment in Sweden. The authors also seek to answer what incentives attract Chinese businessmen to come to Sweden, as well as how Chinese establishments in Sweden can be predicted to appear in the future.Results/conclusions: The study outlines key areas in which Chinese businessmen should have knowledge in order to succeed with their establishment in Sweden. The results also gives an indication on how Chinese business establishments in Sweden will appear in the future, into which areas the Chinese mainly invest/establish in, as well as why and how these are done. On the basis of this material the authors generate proposals for educational packages which among others can be sold to Chinese businessmen.Knowledge overview: Here relevant theory connected to the area of study is presented. The knowledge overview presents the Swedish in relation to the Chinese perspective in areas such as: culture, hierarchy, relations, Face, communication, HRM, education, CSR and labour law.

IKEA is probably one of the most well known Swedish companies in the world. During thepast decades millions of people all across the globe have decorated their homes according tothe style of IKEA. But just exactly how big and influential are they? Many, if not to say all,municipalities in Sweden wants IKEA to establish and build their famous stores in one oftheir towns. But at what cost? When deciding on a municipality to establish in, IKEAnormally tends to have an advantage when it comes to controlling the conditions and terms ofthe establishment.To undertake this dissertation I use a theory based upon the inter-organizational theoriescalled resource dependency theory.

Arbetet ämnar undersöka vilken effekt på spelupplevelsen ett transient kontra permanent mål har i ett spel med permadeath, samt hur spelaren reagerar på mekaniken när spelets förutsättningar förändras. Arbetet utgår ifrån hypotesen att ett spel som presenteras med ett transient mål är mer passande för permadeath och gör döden mer acceptabelt för spelaren. Arbetet går först igenom en introduktion av permadeath som spelmekanik, vad förlust i spelsammanhang innebär, samt de två mål-variationerna, följt av arbetets frågeställning och hur denna ska utmätas. För detta arbete har ett spel med permdeath skapats i två variationer, en presenterad med ett permanent mål och en med ett transient mål. Testen utfördes sedan genom två grupper, vars spelupplevelse mättes genom en enkätundersökning.

The purpose of the study is to examine and analyze the relation between the existence of global companies and given support to immigrant- owned companies with large cultural difference from public services. This helps answering the question "Which affect does the existence of local dominating companies have on the establishment of small companies owned by immigrants with large cultural differences?" This has been accomplished through a field study containing twelve interviews with small companies in two different cities and two interviews with the community officials in each city. The research was thereby narrowed to only treat the two cities in Sweden in order to examine the relation between public services support to small immigrant-owned companies and how the immigrants experience the support from them. The analyze was made due to a handful of theories such as the The network theory IP model, Hofstede's 4+1 model and the Product Life Cycle.

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

The aim of our thesis is to study and analyze the components and features a brand should have to provide a solid foundation for brand building. Furthermore, we show how brands can make use of trends in a brand establishment.This paper is written from a qualitative approach. Through both structured and semi structured interviews, we obtained valuable information from our respondents. Our frame of reference and empirical foundation are linked together through an abductive approach which has resulted in our analysis and conclusions.A trend brings with a set of emotional characteristics, which companies can?t influence but must adapt to.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

China has the world?s largest population and during the last thirty years the country has implemented political and economical changes that have affected China to move towards a more western market economic direction. At first this development was going slow but during the last five years it has increased which today has made China the world?s greatest growing economy. China?s improved cooperation with the world is one reason for this growth which has led to a cumulative of the consumer market.

This paper appeals to professionals working with green questions. It intends to create a discussion about which plant species that can be established in a fieldlayer of a naturelike planting on fertile agricultural land. To initiate the essay, a studie of which values that can be connected with an establishment of a fieldlayer was performed . A part of Tor Nitzelius Park in Alnarp, a so called naturlike planting on fertile agricultural land, was used as a model for the choice of species. With the aid of soil values, photos and a list of current species, interviews with four ecologists were performed.

The purpose of this dissertation is to examine and present six different texts produced by the Sweden democrats. This examination focuses its attention on the content and the technique of the arguments present in the texts. In addition, the results will be put in relation to the steering documents for the Swedish school system. The aim is to observe common features regarding content and technique present in the texts. More specifi-cally, I will examine how the texts produced by the Sweden democrats pose a problem to the Swedish school system.

In this paper we examine what security is to the individual and how the individual creates and maintains security in their work. The purpose of this paper is to study how the creating of security in working life is performed. We conduct six semi-structured qualitative interviews with permanent employees in the private sector and we encode our material using thematic analysis. We analyze our material and illustrate our problem area on the basis of Anthony Giddens's theory of ontological security and give examples of how security and creating of security is performed at the empirical field with previous studies in the research area. Our survey shows that security for the individual at work seems to be about having continuity in everyday life, financial stability, a permanent employment, a challenging and fun job and a family in good health and good living.