För att locka till sig kvalificerad utländsk arbetskraft inför allt fler länder inom EU en mer förmånligare beskattning för denna typ av arbetstagare. Sverige införde en sådan beskattning år 2001 vilket innebär att experter, forskare eller nyckelpersoner som kommer till Sverige för att arbeta under en period kortare än 5 år endast beskattas på 75 procent av sin lön och annan ersättning. För att kunna erhålla denna förmånligare beskattning ska arbetsgivaren vara ett svenskt bolag eller ett utländskt bolag med fast driftställe i Sverige och arbetsgivaren definieras som den som betalar ut ersättningen till arbetstagaren. Utformning har lett till att utbetalningar från ett utländskt bolag beskattas högre än en objektivt jämförbar utbetalning som kommer från ett svenskt bolag. En sådan situation är ej tillåten enligt de grundläggande principerna om fri rörlighet inom EU.

In this Bachelor thesis I explore sound and room as elements in design of user interfaces, both theoretical and practical in a specific application domain, to identify some of the advantages and disadvantage associated with these elements. As application domain I studied email clients and their usage at home amongst students at Blekinge Institute of Technology. In the study I found an activity, which seems to be highly distributed in the physical room where the user is located. The activity was notification of email and could take place in an arbitrary location of the home. I then augmented this activity with ideas from my theoretical assumption about room and sound.

This essay will examine the social organization in the archipelago of Tonga. To accomplish this purpose, archaic societies and structures such as ancient Egypt and Hawaii will be examined to obtain a closer understanding of the building blocks which constitute a chiefdom or kingdom. Since Patrick V. Kirch (2010) recently redefined the Hawaiian archipelago as a kingdom this essay will examine if the same can be done with the chiefdom of Tonga since it have similarities to the Hawaiian social organization.To do this the essay will examine and describe both the geographical organization of the states and the social organization. Social organization in this essay will be defined as an archaic state organization that requires several levels of administration to rule the society..

The organisation of the municipalities is based on the principle of representation. It has previously been impossible to give the citizens more influence through direct democracy, but the information technology gives new possibilities and the choice of democracy model might no longer be obvious. Representation can be interpreted in many ways and there is a need for a more distinct definition of the rule that the municipalities shall be governed according to the principle of representation. It should also be further investigated how the new technology can be used to increase the use of direct democracy. The municipalities ought to work to supplement the representation with direct democracy in the form of active discourse with the citizens.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

Många av de komponenter som är nödvändiga i ett nationellt beskattningssystem erkänns av EG-domstolen som tvingande hänsyn till allmänintresset, även om de bakomliggande värdena inte kommer till uttryck på exakt samma vis i EG-rätten som i den nationella rätten. De nationella allmänintressen som inte erkänns av domstolen kan sammankopplas med godtagbara förklaringar till varför ett sådant erkännande inte är lämpligt eller nödvändigt. Domstolen förefaller på så vis hålla en jämvikt mellan gemenskapens bästa och de enskilda medlemsstaternas bästa.EG-domstolens erkännande av dessa allmänintressen sker dock inte helt utan förbehåll. Medlemsstaternas yrkande på rättfärdigande avslås mer som regel än undantag. Det tydligaste exemplet är behovet av ett konsekvent beskattningssystem.

Personuppgiftslagen (1998:204) är en lag som syftar till att skyddavåra personuppgifter. Huvudregeln i personuppgiftslagen är attsamtycke krävs från den som personuppgifterna tillhör för att de ska fåbehandlas. Till denna huvudregel finns det dock ett viktigt undantagsom stipulerar att om behandlingen är nödvändig får den utföras utansamtycke, om exempelvis ändamålet uppfyller ett berättigat intressehos den som ämnar behandla uppgiften som väger tyngre än denenskildas intresse av skydd för den personliga integriteten. När ettsådant berättigat intresse ställs mot den personliga integriteten blir enintresseavvägning nödvändig för att avgöra om behandlingen skallvara tillåten eller ej. Det berättigade intresset som upptar dennauppsats är det kommersiella intresset, som exempelvis omfattar ettföretags intresse av att behandla personuppgifter för att via direktmarknadsföring marknadsföra sina produkter.

Organic layers and broilers will according to (EEG) no 2092/91 be fed 100 % organic feeds in year 2012, which is expected to present problems associated with the specific protein requirements of poultry. This document aims at describing the feedstuffs that possibly may constitute a part of the solution to these problems. Peas, field beans, naked oats, canola, hempseed and sunflower come out as interesting feedstuffs. Biproducts from the milling and dairy industry together with marine protein supplements may be brought to the fore, provided that the demand for organic products will rise further..

This basic data of knowledge for a future maintenance programme concerning the park at Kungsholmen is made up of 3 separate parts. 1.) A historical documentation 2.) A mapping and documentation of the objects status of today. 3.) An analytical evaluation complemented by a maintenanceproposal for the historic park. The aim of the document is to serve as a future basic data for decision making, based on the aim to preserve and develop the described cultural values of the object. The different parts can be used separate or altogether in order to define or redefine new goals..

Abstract (in English)The work that lead to a CE- marking and the creation of a total drawing foundation on an existing machine carried out on the company Polytec Composites Sweden AB in Ljungby. The company have design an machine that exist in six example that runs in the production. To be able to use the machine the company have to work out a CE-marking. The process that summed up all the document that needs for the machine to make a CE-marking. The documentation includes a total drawing over the machine and a risk analysis performed by a group employers on the company.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.

During the past two decades a new expression has emerged in Swedish business linguistics: Styrelseproffs (appr. Board Professional). The aim of this paper is to study whether a board member legitimately can be considered a professional. This is investigated through the eyes of the theoretical framework of professionalization. The empirical data is collected through interviews and presents the perspective of people considered to be Board Professionals.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.