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..

This Master of Science Thesis was a complement project to the PIEp study MENTOL, carried out at a Swedish midsize medical device company.. PIEp nationally works for a long-term increase of the innovation capability of people and organizations. The purpose of this study was to find measuring parameters of innovation that fit medium-sized technological companies and organizations, Another purpose was to evaluate an innovation investment at the company, consisting of external consultant?s education of key personnel in innovation, and a two day innovation seminar with all personnel at the company participating. The methods used during this Master of Science Thesis were: feasibility and literature studies about innovation and innovation measurements, quantitative and qualitative interviews, surveys and workshops.For an accurate measure of innovation it is crucial to a have full understanding of what innovation is, and clarity of the purpose of the measurement itself.

Quality is the key to a well executed product or service. The construction industry hasn?t highlighted the quality in recent times which have contributed to the construction industry receiving much criticism in the field. The public sees it as an offhanded industry where errors and delays are common.The reason for this is considered to be primarily the lack of time, constant pressure to reduce costs and skills and the ability to communicate between the parties about what the correct quality really means. The industry has begun to realize that it must start setting clearer standards and that there are great opportunities for improvement.This report will give Peab an opportunity to develop their quality work.

The main purpose of this study was to examine the relationship between adult attachment, denoted as mental representations of childhood experiences, and social relations. A secondary purpose was to examine the impact of prematurity on attachment and social relations in adult age. The study is part of a larger longitudinal study carried out by professor Karin Stjernqvist and Anne-Li Hallin, candidate for the doctorate, at the Department of Psychology, Lund University. Participants of the present study were 30 individuals randomly selected from the larger study. Of these, 16 individuals were premature born and 14 individuals were full-term born.

Due to the globalization and the changes in the market, companies have now realized the importance of a strong brand. This has led to the phenomena outsourcing. The relation between the branding consultant and his or her client has changed. Earlier the consultants worked as a single unit and were given a task to independently accomplish the assignment. Today there has to be co-operation between the two parties.

Share repurchases in Sweden has since legalization in 2000 gained momentum. Similar to other corporate events, there are studies that examine whether this affects the share price performance. With studies in the U.S. that measured excess returns of approximately 3,5 percent on the announcement day; Swedish buybacks, holding a tighter regulation is of interest to study. The Stockholm Stock Exchange regulation regarding reporting is also similar to the Stock Exchange in Hong Kong.

The purpose of this study is to incrementally, through a combination of various methods, examine the assumptions about the working economic outcomes that can be made based on planned ergonomic intervention in a department at Pfizer Health AB in Strängnäs. The study contributes to knowledge about how assumptions on OSH financial results can be made, based on planned ergonomic interventions. These assumptions were based on biomechanical calculations made on the basis of ergonomics measurements with inclinometer. The study is important because previous research has shown that poor work environment have a bad impact on the economy of a company in different ways. It can for example be negative impact on the company's productivity and quality of the units produced or the services provided.

The purpose of this study is to establish how a few youngsters have experienced their time in contact families and which, if any, significance their respective ?contact families? has for them today. The study aims to determine the life situation in the youth?s families at the time support through ?contact families? was initiated and the youths? own view of the reasons for this support. We also want to shed light on the meaning that the contact families had on the youth; considering both positive as well as negative meaning.

Introduction: Balance is a complicated term which includes a static, dynamic and functional part. These parts have, during a long period of time, been included into the existing training programs through several different balance exercises, which aim to prevent sports injuries mostly focused on the knee and ankle. In floorball these injuries are common and a sports injury prevention program is required.Purpose: The purpose is to explain the balance term and relate it to injury prevention training and the existing theories. A second purpose is to see whether five weeks of balance training increases the balance ability in female floorball players and thereby increase the test values in the two tests.Method: Twenty female floorball players participated in the study and were divided into a training group and a control group. They performed a Star excursion balance test (SEBT) and a Multiple single leg hop stabilization test (MSLHST) before and after a five week training period, containing exercises of balance.Results: The training group showed improvement after the training period, however only one significant result was found.

Several theoretical models of change exist concerning attachment, but an integrated view and knowledge of the role separate factors of change play for the individual is lacking. This phenomenon is hereby studied by semi-structured interviews of 20 persons. Change and factors of change are examined statistically with affectregulation as measure of attachment. The results show that these individuals´ changes are small and mostly towards secure attachment. Metacognition is related to greater change towards secure attachment.

The aim with this master's thesis is to describe the work process with the graduation film Player, by a composers perspective and given conditions. It provides a detailed insight into how the work was done from the script stage to the end result, scene by scene reflecting about both the musical performance and the collaboration between the director and me as a composer. The work was done during the spring term of 2012 at the Royal College of Music in Stockholm and Stockholm Academy of Dramatic Arts..

The difficullty to distinguish between sheep and goats is a well-known problem in archaeology and osteology. Distinguishing sheep and goats in archaeological animal remains takes time and time is often limited for osteologists. Because of this difficulty osteologists and archaeozoologists often use the term sheep/goat or ?ovicaprids? in their analytical reports. But even if the term sheep/goat comprise both species, this is often not the case when archaeologists and osteologists interpret and present archaeological findings.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

This thesis aims to show the positive effects of marketing by studying whether the regulation on direct marketing to consumers of prescription drugs today prevents to consumers accurate information and better health, and how consumers relate to the possible legalization of increased marketing through controlled and information audited webpages. Methods used in this research are qualitative method, quantitative method, documents and websites studies. The thesis fulfills the purpose as it shows the potential positive effects of an expanded marketing through pre-approved websites. It also shows a demand from the consumers' side and a need for increased awareness for more empowerment over their own health.