The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Today, the definition of literature has changed. Walter J. Ong talks about the secondary spoken language that has surfaced as a result of new technical innovations to our writing tools. This also transforms our attitude towards literature and we can see a return to literature based on verbal characteristics. According to Hans Hertel the verbal renaissance reflects a modern man need to come closer to each other and create togetherness.

The classic view of trout (Salmo trutta) life history is that trout begins its life in freshwater, migrates to the ocean after about 1-4 years and then returns to freshwater to spawn. As trout fry have been caught at the mouth of the River Emån, near the Baltic Sea, researchers have speculated that some trout emigrate during their first year of life. The purpose of this study was to describe the variation in the length of time trout reside in freshwater before they migrate to the ocean for the first time. Another purpose was to investigate whether it was possible to discern where and how long the fish spent in freshwater and saltwater during different parts of their lives. Between 2007 and 2009, 23 adult trout were captured in the River Emån in southeastern Sweden.

A violent conflict emerged in the Indonesian province of Aceh in 1976, with the rebels of the Free Aceh Movement, GAM, on one side, and the Indonesian government on the other. GAM demanded Aceh to become independent, but the Indonesian government did not accept their nationalistic claims. The conflict therefore lasted for almost thirty years, and many civilians were killed during this period. This essay deals with this particular conflict; its causes and its solution. In the centre of the analysis we find theidentity of the Acehnese people, and the way in which this identity has beenconstructed and re-constructed throughout the history.

The purpose of this study was to investigate and describe the views on how the mediation program Programa Árbol Sicómoro affected inmates?, convicted of murder, own lives. Research questions:? To what extent, and how, has the mediation affected the convicts? views upon themselves and the crime they have been convicted for.? To what extent, and how, has the mediation brought any change to the convicts? imprisonment and if it has changed their look upon the future.The study has been executed using qualitative method. Materials from seven profound interviews have been analysed and condensed using terms from restorative justice and self-image theories.

Bakgrund: Det finns ma?nga aktier att va?lja mellan pa? aktiemarknaden. Fo?r en person som aldrig tidigare har handlat med aktier kan det vara sva?rt att veta vilken investering som efter en tid kan generera ett ho?gre va?rde a?n det satsade kapitalet. Relativva?rdering a?r en investeringsstrategi som kan tilla?mpas fo?r att identifiera dessa aktier.Syfte: Syftet med studien a?r att underso?ka om va?rdemultiplarna P/E-talet, P/BV-talet och direktavkastning kan generera o?veravkastning genom investeringar i underva?rderade aktier i finansbranschen.

The Swedish healthcare system is characterized by lack of resources and extensive hospital queues. In order to counter these difficulties the Lund University Hospital have introduced Lean Healthcare to the hospital organization. The purpose of this scientific paper is to study the relationship between the implementation of Lean Healthcare and the experienced motivation among the staff. This essay thereby intends to impart knowledge, which could be used on future implementations of Lean Healthcare at other hospitals. In order to fulfil the purpose of this essay a case study have been conducted at two wards at the Lund University Hospital in which qualitative research interviews have been the method chosen in order to gather data.

The debate on the future of Nuclear power in Sweden has increased with the discussion on global warming. The uncertainty of fossil fuel- and carbonprices the latest years has aroused considerable interest in Nuclear from power companies, industry and politicians. Nuclear power plants have negligible CO2 emissions and are not directly affected by increased price of emission rights and fossil fuels. The future power production needs to reduce its emissions of greenhouse gases to become sustainable. The purpose of this study is to examine the value for power producers to have the option to invest in Nuclear power and how a Nuclear power venture would affect future electricity prices. The study uses two methods, a traditional cash flow model and real option analysis, to estimate the value of Nuclear power.

The purpose of this study is to examine how the work with young people at home to care and accommodation (HVB) are organized in a municipality outside Karlstad and how the staff perceive emotions in the workplace. The issues that are discussed are based on the concepts of social ties, emotional labor, roles, shame and pride. The number of people who are fleeing in the world is today about 51 million. There has not been this high since World War II. The Swedish Migration Board calculated that about 7,000 of these people were unaccompanied children and came to Sweden in 2014.

Sverige har länge fått tampas med problem som de inrikes omflyttningarna i landet fört med sig. Landsbygd, glesbygd och mindre orter avfolkas medan storstädernas befolkning fortsätter att växa. Särskilt unga människor flyttar, och de gängse uppfattningarna är att ungdomar flyttar för att söka jobb eller för att utbilda sig. Den här studien ämnar till att ta reda på vilka orsakerna till flyttning bland unga är och om orsakerna till flyttning skiljer sig mellan kommuner I norra Sverige och kommuner som ligger i Svealand. Studien som genomförts är kvalitativ och bygger dels på intervjuer med utflyttade personer från Jokkmokks kommun i norra Norrland, och Vansbro kommun i Svealand.

Undersökningen behandlar med vilka handlingssätt och beslut e-handelsföretag inom den svenska marknaden kan påverka andelen returnerade varor. En kvalitativ undersökningsstrategi har valts, där datainsamlingen skett genom semistrukturerade intervjuer med utvalda personer från respektive företag. I undersökningen har nio stycken företag medverkat där samtliga bedriver e-handel inom detaljhandel på den svenska marknaden. Undersökningens syfte är att undersöka och förklara med vilka medel e-handelsföretag kan påverka andelen returer, samt att skapa förståelse kring utformningen av e-handelsföretagens returpolicy, för att sedan jämföra om företagens metoder överensstämmer med befintliga teorier och modeller. Analysen visar hur e-handelsföretag resonerar kring returer och vilka parametrar de tar i beaktning vid utformandet av deras Returns Management som sedan kopplats till tidigare forskning.

Bakgrund: Bland alla personer som insjuknar i stroke, är en femte del yngre än 65 år och 5 % är yngre än 55 år. Efter stroke krävs ofta stora rehabiliteringsinsatser. Enligt flera studier och rapporter om personer i yrkesverksam ålder som insjuknar i stroke kan mindre än hälften återvända till förvärvsarbete. Problemformulering: Yngre personer med stroke kan uppleva att deras behov inte är tillgodosedda gällande rehabilitering och återgång till arbete. Syfte: Att kartlägga vad som påverkar yngre strokepatienters återgång till arbete.

Luleå kommun hade som vision runt millenniumskiftet att 2010 skulle invånarantalet i kommunen vara 80 000 personer. Den befolkningstillväxt de hoppats på uteblev, då dagens befolkning är drygt 73 000. Många av dem som flyttar till Luleå är studenter som studerar vid Luleå tekniska universitet. Denna grupp är av stor vikt i det totala inflyttningsnettot i Luleå. Samtidigt kan den uteblivande befolkningstillväxten bero på att många studenter som studerar vid Luleå tekniska universitet lämnar staden när de är klara med sina utbildningar.

The main purpose of this Masters thesis is to examine how Braille users needs are satisfied by The Library of Talking Books and Braille TPB. The other issues are: How do some of the library workers at TPB experience that the needs of Braille users are satisfied? Is it possible to make the service better in the future for Braille users and in that case, how? The study is based upon interviews with five persons, who have defective vision and read Braille. I have also interviewed two employees at TPB who have defective vision. To build up a complete background presentation of the subject I have chosen a book about hermeneutic interpretation to understand how historic facts influence the function of the subject today and in the future.