Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Stressful routines for animal handling can reduce immune function and productivity of animals. If stakeholders are handling animals aversively, animals will show increased expressions of fear for humans and higher stress levels which lead to the compromise of animals? welfare. In Ethiopia, there are no legislations to protect animals from suffering or discomfort. The main objective of this study was therefore to analyse welfare of cattle on animal markets in Ethiopia and map out supply chains of animals to these markets.

It is a common-held belief that the social worker for the most part uses oneself as a ?tool? in working with clients. This study seeks to examine that ?tool? in the context of treatment of teenage boys with psychosocial problems such as criminal behavior, drug-abuse and/or abusive home environment. The main purpose is to identify the conceptions of masculinity, and more specific hegemonic and subordinated masculinity, of the professionals working with the boys.

This two years master?s thesis in Library and Information Sciences aims to investigate and put the services of 118100 Svar På Allt (SPA, an SMS mobile question and answer service) and Fråga biblioteket (FB, a library operated e-mail reference service) into the context of the reference encounter. Questions sent to SPA and their subsequent answers are analysed, and part of these questions are forwarded to FB for comparative studies. Both of the formats are compared to the reference encounter as a whole. The framing of the question originates in the assumption that there may be a need for further negotiation of the questions submitted to the aforementioned formats.

The animal welfare act in Sweden States that dairy cows need to have at least a dim light present at night, but there are no recommendations for what intensity the light should have. It is unknown how cows perceive and react to low light intensities and earlier studies on this topic are limited. Red light as night light has also been suggested, based on the cows? inability to perceive red light. This have however been questioned. The aim with this study was to investigate how four different light intensities affect dairy cows behavior.

In today?s Europe, migration has become a security issue rather than a humanitarian issue. Previous research highlights how migrants have become prisoners of bureaucracy in Europe by their mobility being hindered. The present study critically analyses the migration governance in Europe by highlighting labour market integration in Sweden. The study highlights migrants with a specific focus on foreign-born women. The research questions chosen to examine this phenomenon is: How does migration governance in Europe affect member States' policies for labour market integration, with a particular focus on Sweden? How do foreign-born women in Sweden experience labour market integration processes within the framework of the governance mechanisms that exist in Europe? Foucault?s theory of power and the theoretical concept of choking composes a theoretical framework which is used to analyse focus group data and text analysis data.

ABB is one of the world?s leading engineering companies in power and automation technologiesand their solutions improve performance while lowering environmental impacts for energycompanies and industries. ABB FACTS designs equipment and plants for series and phasecompensation.This thesis has been performed at ABB FACTS on the Mechanical Design (DM) department inVästerås, Sweden. The purpose of the thesis was to develop and design calculations andsimulation tools for ABB FACTS?s standard series capacitor platforms.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The aim of this bachelor-thesis is to study how the City Library in Norrköping, in collaboration with the outpatient centre, Gränden, has assisted people with substance abuse problems through a bibliotherapeutic reading circle known as, Människor mellan raderna (People between the lines). My theoretical framework is based upon Ruth M. Tews and Berth Danermark?s theories. Tew States that in order to create a well-functioning team consisting of various professional competences, each individual needs to possess certain character traits including the ability to contribute with their unique competence and an openness to receive and absorb the other participants? contributions.

The purpose of this paper is to investigate possible reasons Sweden might have had to motivate the start and end of its nuclear program during the Cold war. This investigation will be conducted using a qualitative research method and making a comparison between the theories realism and liberalism?s ability to explain the decisions. The question this paper is based upon is as follows: Can Sweden?s creating and shutting down of a nuclear weapons program during the Cold war be explained by the international events and actions that were taking place during this time period? The result consists of liberalism pointing out several failures on the international level that might explain the cynical decision from Sweden to create the nuclear weapons. Realism considers the decision to make perfect sense at this point in time, to protect Sweden on the anarchy that was going on at that time according to this theory.The ending of the nuclear weapons program is being explained largely by the rise of the MAD-concept which renders the acute need of nuclear weapons in Sweden void.  Liberalism on the other hand considers this a logic step due to the better established UN that is playing a larger role now than in the 1940s. In conclusion, realism does a better job explaining the start of the nuclear weapons program, while liberalism explains the end of it more efficiently. The contribution this thesis has to the research of political science can be seen mainly in three areas.

Companies and special interest organizations pays multiple millions each year in order to reach out with messages about that their products are biggest, best and most beautiful. The publicity happens among thing like TV, in brochures, on the Internet andin newspapers etc. places. This means that consumer permanently becomes affected of publicity, and is thereby in an exposed situation. Around the EU, the border of what to consider undue or not, have been in different levels.

Swedish doctrines emphasises the use of maneuver warfare in combat. Therefore we need tounderstand how a modern state can transform maneuver theories in doctrine into combat practice.United States Marine Corps, a joint armed force in itself, has participated in both Desert Stormand Iraqi Freedom and has since the 1980?s used a maneuver warfare concept. The aim of thisessay is to describe and explain to what degree USMC has conducted maneuver warfare in theIraq wars 1991 and 2003 according to maneuver theory, in the light of how maneuver warfareis thought to be conducted in accordance with then present warfighting doctrines. Theconclusions are that USMC has followed their doctrines in part; the Desert Storm warfaredeviated more from doctrine than the Iraqi Freedom warfare regarding maneuver warfare.

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

Våren 2007 hamnade Estland och Ryssland i den största internationella konflikten sinsemellan sedan sönderfallet av Sovjetunionen. Konflikten handlade om att Estland flyttade en sovjetisk bronsstaty från centrala Tal-linn till en krigskyrkogård, då man tyckte att den symboliserade förtryck. I Tallinn blev det ett kaos med oroligheter och plundring som följd. Relatio-nerna mellan Estland och Ryssland blev mycket ansträngda, då Ryssland an-såg att det var fel av Estland att flytta statyn. Denna uppsats har undersökt hur de båda parterna hanterade denna internationella konflikt genom att först mäta hur internationella de var utifrån ett officiellt perspektiv.

Title: Diversities of diversity - fluctuating talk, meaning and practice of diversitySeminar date: 06.02.08 Course: Masters thesis in Business Administration, Programme for Managing People, Knowledge and Change, 15 University Credit Points (15 ECTS). Authors: Björt Ólafsdóttir & Clarissa Sia Choon YenAdvisors: Mats Alvesson & Susanne LundholmFive key words: Diversity, Discourses, Hypocrisy, Comparison, National contextPurpose: To identify and compare discourses around diversity within two companies operating in two distinct national contexts. One originated from and still situated in Iceland, while the other is a subsidiary for Asia-Pacific market in Singapore with American values from its headquarters in United States. We wish to explore what are the meanings and implications of diversity for the employees of each company, how their discourses on diversity reflect hypocrisy in the organizations and if and how national context has an impact on discourse on diversity.Methodology: Interviews were conducted, transcribed and codified. Comparison and evaluation of the different discourses were examined around diversity and in the talk of interviewees within the two companies.