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..

Smarttelefoner med applikationer har öppnat upp för nya kommunikationsmöjligheter. Denna studie undersöker den kontaktskapande applikationen Tinder, utifrån användarnas upplevelse av applikationen.Tinder är en positionsbaserad kontaktskapande realtidsapplikation som har flera miljoner användare världen över. Varje användare måste koppla upp sin profil mot Facebook, varifrån profilbilder, namn, ålder och gemensamma vänner hämtas. I studien undersöktes hur unga vuxna i åldern 18-30år, bosatta i Stockholm förhåller sig till hur Tinders funktioner och gränssnitt bidragit till applikationens genomslag.Studien baseras på Normans sex designprinciper, enkätsvar från 120 personer samt intervjuer med användare inom målgruppen. Resultatet visade att anledningen till Tinders framgång är en kombination av tre faktorer.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area.

In 1929, the Scientific Crime Detection Laboratory was established in Chicago?the first of its kind in the United States. The purpose was to engage in practical use of scientific methods in the detection of crime. In 1930, the institute published its own periodical called The American Journal of Police Science. Applying the theory of boundary-work, this essay analyses how the novelty institute argued its legitimacy as a scientific establishment through the expansion of Police Science as a collective field of knowledge.

Bakgrund: Bioteknikbranschen är en bransch som präglas av stor osäkerhet. Många företags fortsatta existens beror på om företagets projekt eller produkt får godkänt av läkemedelsverket, vilket gör en värdering av bolaget under utvecklingsperioden mycket svår. Den vanligaste metoden vid värdering av bioteknikföretag idag är kassaflödesmetoden. Denna metod anses dock av vissa aktörer på den finansiella marknaden vara otillräcklig. Istället förespråkas en metod med hjälp av reala optioner som de anser tar bättre hänsyn till den osäkerhet som omgärdar bioteknikföretag.Syfte: Syftet med denna uppsats är att utveckla en real optionsmodell för värdering av Bioteknikföretag samt att pröva denna på ett fallföretag.Genomförande: För att uppfylla syftet utgicks från existerande företagsvärderingsmodeller och befintlig optionsteori.

The goal for this master thesis project has been to investigate the power quality in adistribution grid, which has a high fraction of dispersed power production due towindmills. The study has been done on a grid in Laholm South of Halmstad, whereapproximately 45 windmills are connected to the distribution grid owned by SHKEnergi. The investigation has been focused on to two radialy fed 20 kV lines, wheretwelve windmills are connected.Voltage variations have been studied by creating a model of the grid in the simulationprogram SIMPOW. The largest deviation that has been found in any point of the gridis ±1.9 % of the nominal voltage. This deviation is a result of varying powergeneration from the windmills and the voltage regulation at the connection point ofthe line.

Syftet med den här studien är att undersöka om utbildningens kvalitet har en signifikant påverkan på ekonomisk tillväxt. I uppsatsen tillämpas en regressionsanalys baserad på sekundärdata. Den beroende variabeln är real BNP per capita tillväxt vilken används för att mäta ekonomisk tillväxt. Den oberoende variabeln i fokus är testresultat från internationella prov och används som mått för utbildningens kvalitet. Kontrollvariabler i uppsatsen är initial BNP per capita, genomsnittlig utbildningstid, fertilitet, investeringar och graden av handelsöppenhet.

Reading old handwritten documents can be a real challenge for genealogists, especially as some documents in Sweden are written in the old German alphabet that is not used today. Much research has been done on how to enable computers to read old handwritten documents, but computers have so far not reached the level of reading that expert humans have. The focus seems to be on the computers reading the document with or without the help of human experts, with the aim of making the documents available in easily read form. I have, however, not found any research on how computers can help non-expert humans trying to read handwritten documents. In this project I have focused especially on beginning genealogists as reading gets easier with practice, and you need the help more in the beginning. By conducting interviews and observations with genealogists I established that reading is an issue and that there are many factors involved that make it difficult to read.

This in an essay concerning the use of humor in male communication. Primarily, I have focused on studying how jokes can be used as a sanction for the training of members in a (male) group. I have found great inspiration in Goffman?s thoughts on a social face and the use of humor to protect this perceived face.Initially I started to reflect on men?s reluctance to discuss masculinity and their thoughts about the meaning of being a man. Every time I tried to hold a serious conversation, my male friends made a joke out of it.

Human T-lymfotropt virus (HTLV) är ett C-typ onkovirus som tillhör familjen Retroviridae som huvudsakligen angriper T-lymfocyter och orsakar leukemi och andra autoimmuna sjukdomar. I den nuvarande kliniska diagnostiken används Enzyme-linked immunosorbent assay och ibland vid screeningsmetoden uppträder ospecifika reaktioner. På senare tid har flera metoder baserade på real-tids PCR utvecklats för att bestämma halten av virala genom i patienter. Syftet med denna studie var att sätta upp och optimera en realtids-PCR för detektion av humant T-lymfotropt virus typ-1 och 2. Inför optimering av realtids-PCR extraherades DNA från MT-4 och MO-T cellinjer.  Under optimering av realtids-PCR användes SYBR Green och smältpunktsanalys där flera komponenter bl.a.

The purpose of this thesis was to examine if users of digital music games may acquire skills from the games that may be of use in learning to play a real instrument, that is a non-digitally simulated instrument like an acoustic piano. We have used Gee?s theory regarding a possible interconnection between different semiotic domains, and how this connection may enable a transfer of skills between related domains. In this thesis we examine possible skill transfer between the domains ?digital games? and ?non-digital instruments?. To examine our question formulation we chose to conduct a pilot study from which we collected both quantitative and qualitative data.

Abstract Essay in political science, C-level, by Patrik Larsson, autumn semester 2007.Tutor: Susan Marton The battle over the agenda-Can media be regarded as an individual political actor? The purpose of this essay is to study to what extent media can be regarded to function as an individual political actor. In other words, do the media have more power over the political agenda than the politicians and do the media influence how the politicians make their decisions. This research is a case study and to be able to complete the intention of this study I have used Maxwell McCombs and Donald Shaws theory, the agenda-setting theory. From this theory I have used four aspects to analyse my material which has consisted of editorials from a Swedish newspaper, interpellations and debates that belong to the interpellations. The aspect I have worked with are, how the problem is defined, who is responsible for the problem, what values and which solutions are expressed.  I have used a qualitative text analysis as my methodological approach which means that the results of my study are my interpretation of the material. My conclusions are that the media in this case shouldn?t be regarded as an individual political actor because there is no tendency that shows that the media has influenced the government in their decisions concerning the real-estate tax.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement. The work is important in that it creates safety awareness and promotes a healthy safety culture. Moreover, the future goal is to lower these statistics. The goal of the work is in addition to developing our knowledge of crime subject, was also to provide help and solutions for our clients.

This study focuses on aspects of cult experiences, given by deconverted formermembers of closed religious movements. Their testimonies were published inbooks or interviews. The aims of the study were to understand the interactionbetween the religious group and its members, living in high tension towardsmainstream society and their testimonies of altered self-esteem during attraction,membership, deconversion and defection. The purpose was to understand how aperson´s self-esteem is affected by inner mechanisms of closed religiousmovements and how these experiences affects a persons identity. Another aspectwas whether there might be differences in altered self-esteem, between those whoenlisted as adults, and those who were born into the closed religious contexts.Social Identity Theory, Sigmund Freud´s and Carl Rogers models of personal egowere used as models of interpretations.

Den 18 februari i år fick Sverige en negativ reporänta. Ett historiskt ögonblick i Sveriges ekonomiska historia. I detta arbete har vi valt att fokusera på hur den kommersiella fastighetsmarknaden kommer att påverkas av denna händelse. Den kommersiella fastighetsmarknadens rörelse är inte beroende av enbart en variabel utan av flera. Som i sin tur är mer eller mindre beroende av varandra.