Bestämmelsen om tvångsinlösen i 22 kap. 1 § ABL är tvingande, vilket innebär att avsteg från vad som föreskrivs inte får göras genom bolagsordningen. Mot bakgrund av Högsta domstolens avgörande i NJA 2011 s. 429, synes bestämmelsens tvingande natur vara än mer vidsträckt. I förevarande fall ansågs nämligen ett aktieägaravtal, varigenom en majoritetsägare avstått från sin rätt att påkalla tvångsinlösen, sakna aktiebolagsrättslig relevans.

The Swedish beef cattle population is growing when the dairy cattle become fewer. The fertility of the beef cows is important for the profitability in beef cattle production. Today there is no genetic evaluation for female fertility in Swedish beef cows. The purpose of this study was to see if calving interval can be used in the genetic evaluation as a measure of female fertility in beef cows. For this purpose the variation in calving interval for beef cows of different breeds and ages registred in KAP was studied.

The purpose of this master´s thesis was to investigate the role and function of the annual reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library annual reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library annual reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the annual reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

A totally mixed ration (TMR) is a mixture of all the necessary feed components for the cow. She will eat the exact same feed in every bite which will make the rumen pH more stable and always supply her with a constant proportion between roughage and concentrate. This will make it possible for the cow to eat more dry matter (DM) a day because the fibre requirements are fulfilled. If a part of the concentrate is given separated from the mixture it is called partly mixed rations (PMR) and is almost always used when using an automatic milking system (AMS). When using TMR and PMR it is important to have a high hygiene, be accurate when mixing the feed and to look after cows in a good and strict way. The aim of this study was to document different farms with PMR in an AMS to see which routines they have and how they are managing their production.

AbstractBachelor thesis in political science by Alexander Hassan, autumn 2008, ?Effects of external factors on a nations democratisation process during the transition from authoritarian to electoral democratic rule ? A categorical analysis?Supervisor: Tomas SedeliusIn recent years globalization has become a hot topic in understanding the world we live in today. Globalization has indeed had a great impact on international relations and with it a great influence on the domestic conditions that determine a nation?s possibilities. It is therefore rational to hold true that this also would apply to a nation?s democratic process.

Abstract In order to work with historical sites, there must be an understanding of the complexity around the preservation of parks, gardens and landscapes and the approach to be used in the rebuilding and renewal. These issues are an important starting point of this essay. Historical environments give us as individuals an insight in who we are and from where we come, which is an important part of our need of identity as human beings. Without them, our roots in the past will be non-existent. The importance of this support base lies not only in the garden conservation, but also in the picture of developments, which we have through of as time mirrors of our living environment.

The aim of this thesis is to explore the institutional design of Participatory Budgeting (PB) in Sweden and how the design may contribute to realize central democratic goods. The study records the different PB experiences in Sweden and focuses on one particular case, which is the only case that successfully qualifies as a genuine PB-process according to international standards and definitions. To examine this, the following questions are asked: which municipalities in Sweden have implemented Participatory Budgeting? How can the institutional design of Participatory Budgeting be described and to what extent does it enable the realization of central democratic goods? To what extent does the institutional design enable the realization of the democratic goods inclusion, popular control, considered judgment and transparency? To what extent does the institutional design enable the realization of the institutional goods of efficiency and transferability?The study is based on an institutional theory of democracy. The method used is a mixed method ideal type analysis that combines document analysis, surveys and interviews.

Charles Hartshorne (1897-2000) was a religious philosopher. He adopted and developed the cosmologic thinking and concept of God from the philosopher Alfred North Whitehead, he was also influenced by Heidegger, Spinoza and other philosophers. According to Whiteheads religious philosophy Hartshorne claimed that there is a dualistic transcendence within the Godhead. A dualistic transcendence where one unity/transcendence of God is abstract, outside the creation and time and therefore is eternal. The other unity (or transcendence) is inside time and creation and closely in process to it .

Abstract:Objective: This study aimed at describing the health concept in the Swedish follow up programme for cerebral palsy (CPUP), with main focus on how aspects of participation is expressed in the agenda of the programme. Design: Document analysis: The home-page of CPUP was searched for three types of written material; references to the nature and aim of the programme, protocols used for data collection and abstracts from articles and reports on the list of publications. Within these all expressions of health, with bio-psycho-social understanding of the concept, were extracted and condensed with manifest content analysis. The meaning units obtained were linked to the International Classification of Function, Disability and Health ? Child/Youth (ICF-CY).

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

AbstractTitle: What TV-glasses do you wear? A study in how party-political people decode the TVshow Scooby Doo (Vilka tv-glasögon har du? En studie i hur partipolitiskt aktiva personer tolkar tv-serien Scooby Doo)Number of pages: 47 (54 including enclosures)Author: Christopher LandstedtTutor: Amelie HössjerCourse: Media and Communication Studies CPeriod: Autumn term 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim of this essay is to make a study in how party-political people, 18-25 years old, both female and male, decode the messages in the TV-show Scooby Doo from 1969. Do they decode the show differently because of their political view, their gender or, and their social background? Is there a pattern in the decoding or is it based on a more individual level?Material/Method: A qualitative method containing a total number of 16 individual interviews with young adults, 18-25 years old, half of them female, the other half male, were used. All of the participants are members of political youth parties/organizations, equally divided in left and right wing parties.

The essays main intent is to examine whether there has been a proper implementation of the Council?s directive 1999/70/EG into Swedish law regarding the requirement for measures to prevent the abuse of successive fixed-term employment contracts. To achieve this purpose there is a need for an examination of current law. The essay also has some secondary purposes. One of these secondary purposes is the question of whether the implementation of the Council?s directive 1999/70/EG has lead to a reduction of the workers employment protection, which is closely connected to my main question and the violation case.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

There are numerous questions to be asked when your task is to plan a small community?s future development. Is it possible to suggest something new and modern? What considerations should be taken concerning the existing situation? What is an appropriate size for the new development? Where is it possible to build and what is the most appropriate method to use?In this master´s thesis I have tried to develop and describe a working-process where I execute a complete landscape character analysis for the whole community in question to get the answers to where and how it would be most appropriate to develop a village like Flädie without destroying its current character.Flädie is a typical small village in the countryside of Skåne, Sweden. It is strongly effected by the expansive and urban region it?s located in but is still rural in character.

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.