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.

Sammanfattning Park och Naturförvaltningen i Göteborg har tagit fram en parkplan för Biskopsgården där man pekar på en möjlig utveckling av närområdet runt sjön Svarte Mosse. Mitt mål med detta examensarbete har varit att utifrån en förståelse för de lokala förhållandena utveckla ett program med kriterier för hur området skulle kunna utvecklas samt göra ett förslag på gestaltning. Efterforskningar bland olika källor gav ett generellt svar på vad som är en bra park. Genom att studera statistik, dagstidningar och prata med boende i stadsdelen så konstaterar jag att det karaktäristiska för Norra Biskopsgården är resurssvaghet, trångboddhet, hög otrygghet och en stor andel unga. Detta tror jag sammanfattningsvis gör utemiljön viktigare i så kallade utsatta områden. Jag valde att arbeta med ett grönområde som angränsar till en typ av stadsstruktur som har blivit kraftigt kritiserat för utemiljön. Därför valde jag att göra en bakgrundstudie av modernistiska förorter.

Product placement isn´t a new concept, matter of fact it has existed for almost hundred years. On the other hand to use TV-series as a marketing channel for product placement is a present vogue for brands and companies to reach the right target audience. Through product placement in TV-series companies are available to get away with the problem that people zapping commercials. Our purpose with the thesis is to have increased comprehension about TV-series as a channel for product placement considering effect against different target audience, products and brands. For this study we applied a qualitative approach and did six depth interviews with different people to gain several viewpoints.

This essay is built upon the thoughts of Joseph S. Nye concerning power, and the different ways of exercising that power. The characteristics of Nye's theories are the thoughts about the second face of power, or what he describes as the soft power. The essay seeks to examine what kind of power the US has been in their work for non-proliferation and democracy promotion in the Middle East. It also seeks to find what it is that makes the US to choose to exercise the specific powers.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

Modern methods for managing pine (Pinus sylvestris) create homogenized forests. This decreases nature?s potential for biodiversity and might threaten species in need of different types of milieu. The main purpose of this study was to investigate how important older pine trees are for biodiversity. In the Hall-Hangvar Reserve in the north-west part of Gotland, insects collected from traps showed that more species were found in old or dead trees compared to younger pine trees.

I den här uppsatsen undersöks vilka nationella värden som tillskrevs naturlandskapet vildmarken i Svenska Turistföreningens årsskrift från 1900-1910. Uppsatsens syfte är att synliggöra hur representationen av landskapet i årsskriften förändrades i samband med en förändring av den nationalistiska diskursen. Undersökningen genomförs med diskursanalytiska metoder, och utifrån perspektivet nation. Vildmarken tillskrivs värden som ?skön?, ?poetisk?, ?vild?, ?öde?, ?orörd? och ?gammal?. Undersökningen visar att vildmarken värderas utifrån dess motsats, nämligen människor, kultur, civilisation och bebyggelse, samtidigt som den beskrivs bli allt mer publik och attraktiv för en större mängd människor.

This bachelor's thesis is a study of operative approach and attitude to espaliered fruit trees in home gardens. Through qualitative interviews the informants give their view of problems which might arise, and to some extent how the problems can be solved. In addition, which benefit can be obtained from growing these different types of trained trees and for whom they might be suitable. Thematic analyses were used to find themes and patterns for deeper understanding. The conclusion was that these kinds of trees would be beneficial to use to a greater extent than is done today you can use more species and varieties, fit more trees in a small garden, and enhance the trees esthetical appearance.

The purpose of this study was to determine if wellness benefits led to any changes in exercise habits among employed postmen. The study was a cross-sectional study carried out by a quantitative method. The collection of data took the form of a questionnaire. The sample consisted of 30 postmen employed at a post office in northern Sweden. The results show that of the postman who use health care benefits, there has been a relatively small change in exercise habits.

Ireland had, by the year of 1998, been an island of war and conflict to some extent for almost 1000 years. The northeast part of the island, called Northern Ireland, had been under British domination for over 25 years when ?the Troubles? ended by the year of 1998. This essay aims towards explaining how the first generation after ?the Troubles? has been shaped in terms of political and religious beliefs and attitudes in the society of Belfast.

Construction of Identity and Charismatic Leaders deals with fundamentalism and Islamism within the United States, emphasising on similarities between fundamentalists and Islamists. The term "fundamentalist" is here referring to Christian extremists, while "Islamist" refers to the Muslim counterpart. The purpose of the essay is to make North American fundamentalism and Islamism comprehendible on a larger scale.In order to show similarities between these groups when it comes to values, structure and commitment to their tasks, it is important to understand the nature of the religious devotion.Analyzing the similarities of the two groups enables construction of general criteria for how anthropology of religious extremists can be outlined..

The aim of this thesis is to examine the rights of internally displaced persons as well as finding out whose responsibility it is to maintain these rights. The questions being answered are: what policies, laws and conventions are addressing internally displaced persons in Somalia (mainly from within Somalia, UN and AU)? And; which principal similarities and differences in these documents are to find regarding what type of protection internally displaced persons can get? Whose responsibility is it to intervene if these rights and rules are not maintained? To answer these questions I have used a liberal-universal theoretical framework. The analysis is a describing case study of comparative nature between the Provisional Somalia Constitution, UN Guiding Principles on Internal Displacement and the Kampala Convention. The result shows that there are many different rights of internally displaced persons in Somalia.

This study is about differences in knowledge regarding animals. In the study five year old preschool children from a city were compared to five year old preschool children in the suburbs with multicultural background. The study is also about where children´s knowledge about animals comes from and how educators can make a positive difference. To find this out standardized interviews was used on 23 children from four different preschools, two preschools in the suburbs with 15 children and two preschools in the city with 13 children. A survey was sent out to the educators within these preschools to gather background information on what the children do regarding animals.

This thesis deals with cross-country ski clothing for non-competitive women. Women in this category look for different clothing features in comfort and aesthetics than male top athletes, for whom cross-country skiwear today often seems to be designed. In this thesis the demands of these women have been mapped out by an interview with a reference group of users. The ergonomics of exercising in the winter outdoors are naturally a base for the collection. The collection consists of three functional layers of garments.