The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

The special relationship between Israel and the US has been subject to questioning, and good many theories have tried to explain why it is so strong. The most common explanation is rooted in the school of realism, where strategy and national interest decide who one's ally is. This essay aspires to examine another possible reason for allianceformation; identity. Several books, which make for the theoretical backbone of this study, have been written on the subject of sharing beliefs, identifying with others and the consequences of this. The question being asked is whether Israel and the US actually share beliefs and, if so, which ones.

Och nu blir det reklamfilm - En kvalitativ innehållsanalys av de sju svenska politiska reklamfilmerna inför EU-valet 2009Seminar date: 2010-01-14Department: Media- and Communication scienceReport category: Degree project undergraduate levelAuthors: Johan Heikensten and Elin LarssonAdvisor: Kristoffer HoltPurpose: When TV4 for the first time offered advertising time to the Swedish political parties for the upcoming election of the European Parliament in 2009, a huge debate broke loose in the media. Regardless of opinions on the matter, we find it safe to say that political television commercials will have a great influence on future election campaigns in Sweden. Hence, we find it of great interest and importance to examine these seven commercials in order to look for tendencies, strategies and trends within the material. Theories: The theory chapter includes Communication, Political communication, Videostyle, Commercial strategies, Rhetoric and Semiotics. Methodology: The survey is based upon two qualitative analyses, a rhetorical analysis and a semiotic analysis.

Doharundan inleddes på initiativ av EU i samband med ministerkonferensen i Doha 2001. Utvecklingen i rundan har varit begränsad, främst på grund av EU: s roll som försvare av egna intressen. Unionens roll har lett till framsteg på många områden. EU har i rollen som ledare varit pådrivande för en ny och ambitiös runda samt gång på gång förmått övriga parter att återkomma till förhandlingsbordet. Dock har ett försvar av unionens jordbrukspolitik orsakat en rollkonflikt i EU.

?Ecosystem services are the ecosystems direct and indirect contributions of ecosystems to human well-being.? In order to reach the generation target and the environmental objectives it is important to increase the awareness of biodiversity and ecosystem services and it?s importance to human welfare and simultaneously highlighting the value of ecosystem services. The value of ecosystem services should be integrated into economic standpoints, political considerations and other decisions in the society. In today?s society there is a problem concerning that the value of ecosystem services are not considered in economic terms, which can result in solutions that are unfavorable for our welfare (Ministry of Environment, 2012).

Denna komparativa studie behandlar regionaliseringen i Skåne och Västra Götaland.Med fokusering på befolkningen's egen uppfattning undersök's de förhållandensom definierar och formar dessa regioner. Uppsatsen grundar sig till stor del på deundersökningar som gjort's av SOM-institutet.Genom att tillämpa ett centrum - periferi försök's sedan delar av utvecklingen inom regionen förklara's. Även identitet då primärt i anknytning till regionenundersök's och kontrollera's jämte andra faktorer.En kort del som undersöker de två regionerna's demokrati arbeten konstaterar att arbetet går framåt men att mer arbete kräv's..

This thesis is divided in to two different parts. The first part includes examination of the measurementsystem of an industrial robot using a resolver sensor. The main focus is on methods for suppressing noise in the angularvelocity signal without increasing timedelay. Five different methods are investigated. Three of these are based on oversampling: burstsamplingmethod, meanvaluemethod and correlationmethod.

The thesis analyzes the making of Nordic identity after the cold war which brought an end to Nordic exclusiveness of emphasizing ?soft power?. A need for a revitalization combined with an effort to enter History as an active subject, created constructivist project of a narrative style.My study relies on contemporary literature, focusing mainly on the construction of Nordic identity and regional cooperation in the 1990: s.I argue that Nordic identity was, and still is, determined of its comparable weakness in regard to the superpowers of the cold war, and, nowadays, to the EU.The architects of establishing a new Nordic identity, able to challenge a new Europe, fails in their effort, and what is left of their endeavour are separate states, each following their own agenda..

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.

The base for the study is laid during an internship at a regional office in Brussels. The study initially concentrates on the function and activities of different regional offices located in Brussels, in order to answer the core question.The main focus is to reveal an eventual change of cooperation patterns between different regional offices, and in particular the eventual redirection away from a main cooperation between offices deriving from the same national state.Through an empirical material, based on a series of interviews, an analysis is made using three hypotheses concerning the patterns of cooperation among regional offices.The notion of a coming change stated by, in particular, two older studies is used as a theoretical steppingstone with the conclusion that a change, in the way offices collaborate, has taken place..

 Through teaching, pupils are given the opportunity based on their personal experiences and current events to express and consider their views in relation to others who hold different views. As a result, pupils should be encouraged to get involved and participate in an open exchange of views on societal issues (Skolverket, 2011d, s. 189). To assess pupils orally in the subject of civics in primary education is an unexplored field, which makes this field relevant to explore. There are numerous researchers? who with the help of deliberative methods, formative feedback, formative assessment and studies regarding classroom climates whom all speak positive about using discussion/dialogue in education to upraise and develop learning among pupils.

In recent years, moisture damages have been noticed in rendered, undrained stud walls. The design is built on the principle one-stage tightening which means that there is no air gap in the construction. The damages have occurred when water has permeated through the rendering in leaking connections and fittings for windows, doors, canopies, balconies, terraces and awnings. Behind the plaster carrier, which consists of either polystyrene or rigid mineral wool, plasterboard has often been used as a wind protection barrier. In many cases the wind protection barrier and the underlying wooden studs have been exposed to mould and in some cases even rot.

This theory consuming thesis is concerned with why Iran's uranium enrichment has become a security issue, and will focus on the five most important and involved actors: China, Russia, Iran, the US and the UN. I will do this by using instruments of analysis such as securitization and strategic analysis. With these instruments I will examine different factors, such as deterrence, the action-reaction model and armament. Since, according to my opinion, security matters include more sectors than military I will also examine the political, societal and economic sectors. China and Russia have acted differently compared to the US in this matter and this thesis will highlight the factors that can explain the different actions made by these countries.

The purpose of this essay is to explore how social media affect the political orientation and commitment of youths. Three scientific questions highlight the purpose from different angles. The didactic perspective is discussed in the initial and closing discussion, and is analyzed in the corresponding chapter. Two methods are involved in the study; one survey and one interview with a focus group. The survey had a total of 98 respondents from four different classes, all in the first grade of upper secondary school.