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.

This study is primarily an account of my examination work in archival science which took place in the archive of Margareta Böttiger, the state epidemiologist at the Swedish Institute for Communicable Disease Control Stockholm. The records are from Böttigers period of work, mainly divided into three parts, polio, HIVS/AIDS and vaccination. Of these I have focused on polio with was the area she got renowned for. Moreover, owing to the uniqueness of the material this study has focused on the properties of the archive as a working-life archive which I propose as a special type of personal archive with unique attributes. To summarize, a working-life archive has in comparison with other personal archives a more fluid process of archiving where the profession is important, not the personal production of records.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

The present study examines power relations, textual genre and attitudes to the matching process in the labor market in the employment office?s opinion articles in the period 2009?2014.     The power relations that emerge in the debate articles between employers, job seekers and private employment constitute the study's main question.The theoretical starting points are taken from Fairclough?s critical discourse analysis (1992, 2001, and 2010), where the discursive practice consists of the employment office?s production of opinion articles during a recession. The social practice consists of the laws and regulations that make its actions to reduce unemployment in the society. The method is derived from Halliday?s (1994, 2002) systemic functional linguistics.

The purpose of this study is to understand school counselors knowledge and work with cyber bullying among students. Our study is based on the result from eight qualitative semi-structured interviews. These interviews were conducted with school counselors working at elementary and high school in the state of Kronoberg, Sweden. Our theoretical base is human services organizations, street level bureaucrats and acting space. Our study shows that school counselors have adopted cyber bullying in various ways which has an impact on their knowledge and systematical work regarding this question.

A group of scientist, called the council of democracy in Sweden made a predictionabout members of political parties, in 2013 members should not exist. In this essaythat statement going to be questioned. It shows that most of the political parties losesmembers in Sweden. The only differences from year 2000 and now is that in 14 yearsthe parties has lost 65000 members, between 1991-1999 it was about 220000members. Something has changed.

The environment became an established issue on the international political agenda after World War 2. How to preserve natural resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the companies.

Titel: Styr lagen etiken? ? En studie om etikens betydelse för kontroversiella företag.Nivå: C-uppsats, kandidatexamen i företagsekonomi.Författare: Cecilia Andersen och Emilia Lindquist.Handledare: Agneta Sundström.Datum: 2014-05.Syfte: Syftet med detta examensarbete är att skapa förståelse för hur kontroversiella företag, genom etisk marknadsföring, kan stärka sin legitimitet i relation till företagens intressenter.Metod: Forskningsansatsen är av kvalitativ karaktär. Det empiriska materialet har samlats in genom nio semi-strukturerade intervjuer, utförda på tre olika företag, som alla är verksamma inom alkoholbranschen. Materialet analyserades med hjälp av en meningsanalys för att enklare finna likheter och skillnader.Resultat och slutsats: Lagen har en avgörande roll i det etiska arbete och styr hur etiska företagen är. Respondenterna i studien menar att genom att visa att de följer lagen, kommer legitimiteten stärkas automatiskt.Studiens bidrag: Ger en ökad förståelse för hur företag kan arbeta med etisk marknadsföring för att stärka legitimiteten.

Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.

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.

Virtual Communities is an increasingly common phenomenon on the Internet. Most of the Virtual Communities are operated and maintained on a non-profit basis with a direction towards entertainment. However, as more state administrated and commercial services become web-based, we believe that the number of Virtual Communities with a community-based or commercial direction will increase in a near future. In this thesis, we describe our participation in, and studies of, a number of Virtual Communities with focus on the IRC-channel ?3dfxsweden?. On the basis of our experiences, we describe the social elements that form the foundation on which the Virtual Community rely on.

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..

Bakgrund: De verksamheter som bedriver miljöfarlig verksamhet enligt miljöbalkenär anmälnings- eller tillståndspliktiga. Dessa företag ska lämnamiljöinformation i förvaltningsberättelsen. Tidigare studier visar attföretagen inte följer denna regel fullt ut. Som förklaring till företagensval av att miljöredovisa eller att inte redovisa sin miljöpåverkan användervi oss av legitimitetsteorin och intressentteorin.Syfte: Syftet med undersökningen är att för år 2013 se hur väl detillståndspliktiga företagen i Dalarna följer lagen om miljöredovisningoch vilka faktorer som kan förklara deras tillämpning av lagen.Metod: Studien bygger huvudsakligen på kvantitativ metod med inslag avkvalitativ metod. Vi använder en deduktiv ansats för att skapa fyrahypoteser om omsättning, branschtillhörighet, revisionsbyrå ochskuldsättningsgrad.

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..