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 thesis discusses the subject of men?s violence towards women present day Sweden. My primary information consists of a national report, including men?s violence against women. The purpose of this thesis is to examine how men?s violence towards women is argued in the above named national report.

Uppsats för avläggande av filosofie kandidatexamen Kulturvård, Bygghantverk, 22,5 hp, 2014.

The Purpose of the study was to highlight the primary care managers' perception of the barriers and opportunities in the implementation of the national guidelines for harmful drinking and alcohol abuse in KalmarCounty. The data was collected by questionnaires which were directed to all primary care managers in the county. The response rate was low, 40%. The data collection was complemented at a later stage with a non-response analysis. To analyze the results implementation theory with following terms were used: wants to, understand and know.

In Sweden there is an integration policy and a policy for national minorities. The integration policy aims to integrate newly arrived immigrants (nyanlända invandrare), whereas the minority policy aims to maintain and strengthen the rights of the national minorities. The national minorities are though, at times, included into the integration policy, even though they hold a minority status in Sweden. This paper aims to, through discourse analysis, investigate the research question: ?how is the content of integration referred to, when it is related to immigrants, contra when it is related to national minorities?.

The purpose of this study is to provide a description of how mathematics teachers in grades 3 choose to work with mathematics and how it affects of student performance in national tests. The categories I will use are outdoor education, textbooks, learning materials and problem solving. Laboratory materials can be everyday materials and educational materials in which pupils have an abstract understanding of the subject. This survey was conducted through interviews and observations. The survey was also conducted in relation to student performance in national math tests.

The forest is characterized by many different values such as those related to forest productivity which are of a big importance for Swedish economy. History has proved that forest resources had helped the country in the transition from the agricultural to the industrial society. Today Swedish forest industry is among the strongest in Europe and significantly contributing to the Swedish export. The industry provides many direct and indirect job opportunities and is one of the biggest employers in the industry sector. It is also worth to notice that the forest can also generate an additional income for the owners, even if the forestry isn?t their primary income source.

From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies. The need for codified self-regulation standards has been considered as urgent due to negative trends on the market such as the last few years? corporate scandals in domestic and international trade and industry. The sought-after consequence is to clarify the mission framework for corporate directors.Ch.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2012:15.

The western societies is characterized by a strong future concern and the members of the society are valued most of all according to their capability to produce. In our time the elder ness is representing a rapidly increasing number of relatively well kept elders. What sight of the future does the aging human have? Are one meditating of what kind of service and care one are going to need? The purpose with this study was to describe how individuals in ages between 60 and 96 sees, both the future and their coming need for care in relation to sex, age, social activities and experienced health. The material was taken from ?SNAC-Blekinge? witch is a part of a bigger national study; SNAC (The Swedish National study on Aging and Care).

The purpose of this thesis is to evaluate the extent of the civil rights political participation on a municipality level. The starting-point is the participatory democratic theory. I have chosen to make a case study of the extent of participation among KPR ? the board of the pensioners in the municipality of Skara. KPR is represented by fourteen members from the seven existing associations for pensioners.

The purpose of this study is to investigate the tendencies among pupils concerning their attitudes towards History and some of the stated goals in the present and in the proposed course plan of History, since there is, probably, a change coming in 2011. The study is built on questionnaires answered by one hundred pupils at a Swedish upper-secondary-school. The results point to the fact that most of these pupils like history, but still they do not wish to make it an obligatory subject, which is a government proposal at the moment. Furthermore, the answers about sources, democracy, the use of History and the consciousness about History, have a clear tendency; there have been too little education about these areas during the pupils former nine years in school, still the pupils think that these are important areas to work with. Moreover, this study shows a disheartening picture when it comes to pupils knowledge of their cultural heritage. Only half of the pupils know which century Gustav Vasa lived in and just a third know what year universal suffrage was introduced in Sweden, two facts that ought to be set in most Swedes? mind..

This work derives from the question ?What is a beautiful road??. The question is being discussed in interviews with two employees at the Swedish National Road Administration and two former members of the ?Council of environment and beauty? at the Swedish National Road Administration. The interviews are summarized in my own discussion about the concept of ?Beautiful roads?.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Bebyggelseantikvariskt program 15 hpInstitutionen för kulturvårdGöteborgs universitet2015:22.

The purpose of our thesis is to understand the opportunities and obstacles that administrators in the municipalities and work intermediaries in Halland experience in their work with the introduction of newly arrived refugees in the labor market. In this study we have done 8 qualitative interviews with employees in the municipality and the employment in work intermediation in Halland to illuminate the underlying factors of why the report "A lost year" of the Swedish Integration Board shows that few newly arrived refugees get a job in the first year after they have been received a residence permit.The study showed that newly arrived refugees have it more difficult to be introduced in the labor market in Sweden. The underlying causes of the situation are many, according to those interviewed. Knowledge in the Swedish language is most important for the introduction of the newly arrived refugees'. Other factors that affect the newly arrived refugees? opportunity to be introduced in the labor market are the discrimination that exists in society.