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.

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.

Regionalisation has become an increasingly important phenomenon in a globalized world. As models of regional integration, the European Union (EU) and the Association of Southeast Asian Nations (ASEAN) are two prominent examples. This thesis seeks to explore through a comparative analysis, the different mechanisms and institutions for handling breaches against fundamental values within the two regional organizations. Inter-linked with the issue of the legal-institutional framework is that of what values the mechanisms are designed to protect. The method used for the analysis is first and foremost that of public international and European law, but the thesis also attempts to give a broader picture of the issues presented.

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.

During the 19-century a global warming has been observed, which includes increases in global air and ocean temperatures, widespread melting of ice and snow, and rising global sea level. There is a clear connection between emissions of greenhouse gases caused by the human and the increase in temperature. Climatic changes caused by global warming can be stopped trough decreased emission of fossil fuels, for example by an increased use of biogas. Biogas is a renewable energy source which is produced through anaerobic (oxygen free) digestion of organic material. The gas is a mixture of methane (CH4) and carbon dioxide (CO2) and can be among others used as fuel in vehicles.

 The purpose of this thesis was to explore how the ideological self-image of the biggest Swedish governmental party, Moderaterna, has developed between 1993 and 2011. The second purpose was to compare this development on a fundamental ideological level, with development on the operative ideological level. This was to be made by qualitative analysis of the party?s ideological programs and election manifestos. Hopefully this would expose a pattern of the party?s ideological development. The findings of this thesis however, suggested that while the ideology on the fundamental level had radically changed, the ideology on the operative level has been characterized by continuity.

Sammanfattning Titel: Återuppbyggnad av strukturer efter en kris Författare: Lisa Mattsson, Emma Lindmar Handledare: Camilla Wernersson Institution: Managementhögskolan, Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi, 10 poäng Syfte: Syftet med denna uppsats är att ur ett meningsskapande perspektiv bidra till en ökad kunskap och förståelse om hur interaktioner mellan människor i en organisation kan återuppbygga strukturer efter en kris. Metod: För att nå vårt syfte har vi valt att arbeta med kvalitativa metoder. Vi har genomfört en gruppintervju med personal från hemtjänsten i Kronobergs län, vars strukturer rasade samman under stormen Gudrun. Vi undersökte hur de efteråt återuppbyggde strukturerna genom att analysera olika teman ur empirin. Slutsatser: Osäkerhet, samhörighet, roller, beslutsfattande och rationalitet, är teman som alla är länkade till varandra, till strukturåteruppbyggande och till meningsskapande. Detta resonemang leder till slutsatsen att meningsskapande kan underlätta för strukturåteruppbyggande, och strukturåteruppbyggande kan i sin tur underlätta för meningsskapande. Abstract Title: Reconstruction of structures after a crisis Authors: Lisa Mattsson, Emma Lindmar Supervisor: Camilla Wernersson Department: School of management, Blekinge Institute of Technology Course: Bachelor?s thesis in Business Administration, 10 credits Purpose: Our purpose of this paper is to, with a sensemaking perspective, contribute to a higher knowledge and understanding about how interactions between people in an organization can reconstruct structures after a crisis. Method: To achieve our purpose we chose a qualitative method.

Fitting in is something that many strive for in today?s society. In order to do this, more or less all of us use impression management. The illness Anorexia contradicts the norms of society since eating is a fundamental need, and to refrain from this is therefore a major discrepancy. It is the impression management among anorectics we have chosen to put our emphasis on in this survey in which about ten people have been interviewed with a qualitative method.

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.

Gender politics in Sweden is considered unique because gender policies (jämställdhet) are integrated into national politics and politicised both in the public and the private sphere. The Swedish case is therefore considered a role model by many feminist scholars.This view has been criticised by both post modern feminists and public administration scholars. Critics imply that the increased immigration and more heterogeneous population have led to a new challenge for state institutions. The Swedish model, with its universal welfare solutions, lacks the ability to recognise differences within groups. Universal solutions that treat everyone the same is no longer the most just way to treat people.The growing use of goal orientation in Swedish public administration has increased the civil servants discretion in the implementation process, and thereby the space for differentiated treatment.

AbstractThe purpose of this essay is to analyse and interpret artist Hans Hedberg?s monumental, ceramic reliefs in Sweden and France. Hedberg is internationally famous for his ceramic fruits and eggs in different glaces and formats. A mostly unknown side of his artistic production is that he produced about 50 ceramic reliefs during the 1950s and up to the 1970s in public buildings. Hedberg was one of very few foreign artists in France, who, during a long period of time, produced monumental, public reliefs for the French state.

Denna uppsats handlar om de val som görs vid bevarande av historiska trädgårdar inom National Trust, en av Englands största förvaltare av historiska trädgårdar, samt hur dessa val påverkar den historia som berättas på platsen. De tre frågeställningar som behandlas i uppsatsen är: (1) Hur beslutar National Trust vilken historia som ska berättas på platsen? (2) Vilka riktlinjer och bevarandeprinciper ligger till grund för dessa beslut? och (3) Hur har National Trust omsatt riktlinjerna vid restaureringarna av National Trusts trädgård på Standen? Syftet är att synliggöra valen, på vilka grunder de fattas och genom att ställa detta i relation till hur den slutliga utformningen blivit få en bild av hur National Trust väljer att berätta en plats historia. I den första delen görs en genomgång av trädgårdsbevarandets historia inom National Trust, teoretiska begrepp samt riktlinjer och strategier som är aktuella i dagsläget. I den andra delen görs en fallstudie av en anläggning där det för närvarande pågår ett restaureringsprojekt, Standen. I den tredje delen diskuteras de tre frågeställningar mot bakgrund av litteratur, dokument, intervjuer och platsbesök. Genom att analysera hur förändringar har genomförts på Standen jämförs hur riktlinjerna och principerna implementerats och hur detta påverkar den berättelse som presenteras för besökaren. Slutsatsen från uppsatsen är att National Trust har genomfört ett omfattande förändrings-­ och moderniseringsarbete under 2000-talet som lett till att de lokala anläggningarna fått ett betydande inflytande över hur en plats betydelse uttrycks. National Trusts riktlinjer utgår från internationellt erkända dokument såsom Florensdeklarationer och Burra charter men de också utvecklat egna strategier för att öka det lokala engagemanget och tillgängligheten som framgångsrikt implementerats på Standen. Besluten om vilken historia som ska berättas har fattats i nära samarbete med centrala organ inom National Trust, medan besluten om hur den berättas i stor utsträckning sker lokalt..

Within the field of welfare research, few people take into account both the aspect of gender and class. Thetraditional class-oriented research has a one-dimensional perspective on gender and the feminist welfare researchrarely carry out large comparative studies. A multi-dimensional perspective on the construction ofgender and class would benefit from both the feminist and class welfare-oriented research, and contribute toincreasing the knowledge about the individual's experience and attitudes to work and work time. The aim ofthis paper is to examine the correlation of the intersectional relationship between sex / gender position andclass position with the attitudes and motives for working time reduction. Especially in, (1) the value in work,and (2) the attitude to a high number of working hours, as well as (3) its combined effect on the conflict betweenwork and family.

Shorter hospital stays increases the need for well functioning post hospital aftercare. Persons close to the patient are often involved in the aftercare and need information about self-care. This need is frequently not satisfied. The aim of this study was to investigate if the next-of-kin of patients cared for at the thoracic clinic at Uppsala University hospital, have received information about self-care and how they perceive the information they have been given. METHOD: To investigate this, questionnaires were sent out by mail.

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.