I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

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..

The purpose of the study was to find out how teachers in a school in Kenya conducted the education of mathematics in standard 4-6. The focus was how the teachers worked with children in need of special support in mathematics.To find out the purpose a case study was made with two interviews and seven observations with four teachers on a rural school in Kenya. The following issues were: Which standards were there in the classrooms during lessons in mathematics in Kenya? How did the teachers express the view of children in need of special support? The main conclusion was that different teachers teaching in mathematics looked the same.The teacher was standing in front of the blackboard where the teaching occurred and the pupils were sitting lined up in their benches. The teaching of the pupils was about repetition and imitates the teacher and mostly filling the gap that the teacher made them say.

It is a well-known fact that children with ADHD are hyperactive and have a hard time concentrating; therefore it is of interest to examine how teachers deal with this fact. This study expands the understanding of how teachers work with children who has ADHD; the main purpose of this study has been to examine how teachers view students with ADHD and how they work to include these students in the classroom environment.  special pedagogy has been used to analyze the results. The results are based on four interviews in two schools in south of Stockholm with teachers who work in classes that contain children in the third grade, some of the children have been diagnosed with ADHD and some only have strong characteristics for the functional limitation. Findings suggest that teachers? use structure, planning and the modification of students? individual needs to make them included in the classroom education.

This is a study of the trade union journal for female blue collar women in Sweden, Arbetets Kvinnor, between 1927 and 1931. The purpose is to examine how a female trade union activist's constructs collective identity by those notions of social class, sex, and moral values that are articulated in the journal. The main theoretical basis is Alberto Melucci's analysis where he argues that a collective identity in social movements is made in an interaction between individuals, where the action possibilities and limits are defined. Another purpose is how the female blue collar worker's resistance and/or adaption to the male hegemonic trade union and the bourgeoisie hegemonic society are presented. The essay shows how the collective identity is made of both historical and contemporary images of the working class women as workers and trade union activists.

The main purpose of this study was to examine how preschool teachers are working to promote each child's language development and whether they can ensure that they do that. Therefore I wanted to find out what a good language development implies for each teacher, how they work to promote each child's language development in daily practice, how they measure the actual language development and also what conditions the teachers have, to engage in a language development way to work. For the study, I chose a qualitative method, with structured interviews and all together I interviewed six preschool teachers, within the same organization in a suburb close to Stockholm.  The results showed that there is an ambiguity, among the preschool teachers, in what a good language development means, but it can be stated that they do have a language development way to work even if it needs to be developed. Further on, it has emerged that the teachers have the tools to measure children's language development, although they do not have the conditions yet to use the method to the fullest. About the preschool teachers own conditions in order to operate in a language development way to work, I concluded that they have a strong foundation to build on, but they still have much work ahead of them.

The purpose of this degree thesis is to investigate what the English teachers in an upper sec-ondary school, think about teaching students in ability grouped classrooms. The questions that I have set out to investigate include what the teachers think about ability grouping in English, the school?s current organisation of ability groups, the pros and cons of ability grouping in English, differentiation in teaching and if students get more individualized teaching with abil-ity groups, how the teachers cooperate and what would be the optimal teaching situation in an English learning classroom.I did a lot of theoretical research on the subject and studied old essays on similar subjects. I also did some classroom observations to use as background information for my interviews. I interviewed five teachers of different sex, age, and teaching experience.

In the curriculum for Swedish pre-school the focus is mainly on five concepts. These are care of the children, learning, influence, rearing and security. These concepts are to characterize the activities of the pre-school in Sweden.Back in time the focal point of pre-school activities for young children was mainly on security. The learning part became more prominent as the children grew older. When speaking to teachers and parents I do sense that some believe this is the case even nowadays.

Career counselors in schools have for a long time reported a feeling that their work is not as important as teachers work. According to the Swedish Curriculum for the compulsory schools, all staff is responsible for viable counseling for pupils. Therefore, this study focuses on teachers, headmasters and a school executive director view of school career counseling, how they experience the fulfillment of curriculum goals and how it interferes/interacts with their work. To analyze the empirical material we collected from interviews, we used theoretical terms of organizational theory with focus on social structures, differentiation and integration. We also used the career theory of Super.

The aim of this essay was to investigate how teachers in the preschool class work with literacy. How do they justify the methods used to develop children's literacy abilities? I also wanted to know to what extent teachers enable multimodal approaches within written language practices. My study considers the impact teachers' professional identity has on working methods in the preschool class. I hope this essay will help teachers reflect on their learning approach. I gathered information by interviewing three preschool teachers and one compulsory school teacher for the early years working in three different preschool classes in three different schools.

This work deals with the introductory course for immigrants (Introduktionskurs för invandrare ? IVIK) in the Swedish municipalities. I have studied how the participants in this education are brought into a Swedish understanding of religion, both in the formal SO (social studies) and when it comes to informal transferring of values.I have interviewed teachers and school leaders, interviews which I have then analysed.To understand the educational environment, I have used Antonio Gramsci´s theory of hegemony, as I perceive it, as well as Michel Foucault´s ideas of power and knowledge.I have found that fostering into a ?Swedish? view on religion appears in the education, implicitly as well as explicitly, though the informants tend to have an ambivalent opinion as to how this should be carried out, and to which extent..

The purpose of the study is to examine how teachers and students believe that graphing calculators affect the teaching of high school mathematics courses. By becoming aware of this, teachers and teacher students have the opportunity to reflect on the use of graphing calculators in their teaching. The empirical base consists of interviews with teachers and a survey among students at two high schools in southern Sweden. The results show that teachers especially consider the graphing calculator as a tool, much like paper and pencil. They use it if and when it is deemed able to contribute in a significant way in their teaching, either to save time and/or to help deepen the understanding of various mathematical concepts and methods.

Information and communication technology (ICT) is an important part of society. Learning occurs in all contexts and many students already use various digital media in their leisure time. This article, based on a case study in a One-to-One school. It describes how teachers perceive that their teaching is influenced when their pupils get a laptop. The purpose of this study is to investigate how the focus on one-to-one influence teachers' work in the classroom.

The purpose with this examine was to study the teachers perception of leadership in the classroom and also how they experience the conditions of this. The method used was qualitative, and builds on a total of six interviews. Stensmos five leadership tasks in the classroom that constitute leadership context have provided the theoretical basis of this study. The leadership tasks have therefore been used as theoretical tools in this study to analyze the teachers? reasoning about their own leadership style.

The purpose of this study is to investigate? how a professional librarian can support the work with pupils, age six to twelve years, in their reading and linguistic development? how the conditions at the school have to be for this to become possible? what kind of attitudes the teachers have, and how they relate to the impact of a librarian for the pupils reading and linguistic development.The methods used are analyses of steering documents concerning school libraries and analyses of the means of the local school culture. The latter has been carried out by literature studies and through interviews of eight teachers and two school librarians. The result of the interviews showed a limited insight into how a professional librarian can support and assist teachers and pupils in the work with reading and linguistic development. They also showed the influence of existing traditions and local school culture for the use of a librarian?s services, and also how all the teachers, once they have become used to the services a librarian can provide, now find their support invaluable.