The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

The discussion about high culture and popular culture in our society has been going on for decades. In few places is it as loud as within culture journalism and the critics? society, where the question of what is good taste and what is dumb entertainment constantly gets brought to the surface. Film is a particularly vulnerable area, since it is such a universally appealing and rather young medium. In America and England several studies have been performed of the reviewing society and reveiwers? use of high and low art-discourse in their writing.

The storm Gudrun January 8-9 2005 felled about 70 millions cubic metres forest in southern Sweden. The majority of the wind damaged forest was spruce (Picea abies). In order to decrease the risk of wind damages in the future other trees species are of interest for forestry in southern Sweden. The purpose of this master thesis was to study if larch were more wind tolerant than spruce. The method was to compare larch, Japanese larch (Larix kaempferi Lamb.), European larch (L.

The Swedish e-commerce has been established for about 25 years, with strong growth from the millennium onwards. The companies that are active within it has many different backgrounds. Mail order companies were some of the early adaptors but today it is also common for companies to first create the e-commerce part of the business, before opening a store. A long list of companies has over the years come and gone, the rotation of the e-shops that are popular have constantly changed. We asked ourselves why.We wanted to get an understanding of the Swedish e-commerce, both from a business perspective and from a customer perspective.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved and the aim of the work was to investigate the economical output of removing understorey trees before first thinning. Four treatments were studied. - no cleaning before thinning - cleaning of all trees less than DBH 5 cm before thinning - cleaning of all trees less than DBH 7 cm before thinning - cleaning of all trees less then DBH 9 cm before thinning The result shows a decrease of the cost per m3 for the harvester with about 38% if all trees less than DBH 9 cm was cleaned before thinning compared with the un-cleaned area. At the same time the total net revenue increases with about 22%. .

Reindeer husbandry and Forestry are both area related industries and will in big extent use the same lands. Conflicts often arise because of that the industries have different interests. Many of the activities done by the forestry influences the reindeer husbandry in an undesirable way, simultaneously as the reindeer husbandry activities can have negative consequences for the forestry. One such forestry activity is fertilization. It was during the 1960´s forest fertilization began to be practiced and the reason was that the increase in growth that the fertilization gave could be able to cover for the future shortage in wood many feared. During the 1970´s when the fertilizing activities were most intensive about 200 000 ha was fertilized annually.

Since the 19th century the concentration of CO2 in the atmosphere hasincreased by 40 percent as an effect of the use of fossil energy sources.Increased concentration of CO2 will likely lead to increased temperature,changes in precipitation, rising sea level and increased frequency of extremeweather like storm events. A step to reduce emissions of CO2 and mitigateclimate change, for the property of Tagel, can be to adopt new silviculturalstrategies and analyse which is the most effective. As a result of that, threescenarios was produced, business-as-usual (BAU), increased set aside landand energy. An introduction of windpower at Tagels estate (property) andeffects on carbon balance was also examined. By using the Heureka systemand LCA-analysis in this study, it showed that the scenario of increased setaside land was the most efficient way to reduce carbon dioxide (CO2)emissions for the analysed period of 100 years.

The values of the Swedish school system is said to be rooted in the ethics of Christianity and western humanism. Critics say that this expression can be seen as a sign of an obscured eurocentrism when world-wide accepted values is said to be cared for by Christianity and the west. The purpose of this paper is to examine how the politicians argue on this issue, why the values of the Swedish school system should be said to be cared for by the ethics of Christianity and the western humanism. I also want to examine if these arguments in fact corresponds with the worldview of eurocentrism. The examination consists of a discourse analysis review of, for example, journals of the Swedish parliament, which is later compared with the theories of eurocentrism.I believe the argumentation can be categorized in three main categories: first a conservative ideological perspective where they are driven by the notion that the Swedish culture could be defined by establishing and defending its foundations; a philosophical/religious perspective where they want to justify the indisputable values they believe should be maintained in the schools; a eurocentric/psychological perspective where they tend to express the Swedish identity by defining what is typically characteristic of ?us? and typically characteristic of ?the others?.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The concept of corporate social responsibility (CSR) has lately gained popularity throughout the globalized world. Swedish retail industry is no exception. Though increased levels of explicitly claimed responsibilities of companies, a number of other facts points out a development that contradicts this trend. Labour conditions and forms of employment is substantially retrograding, with an increased level of insecurity characterizing the Swedish retail labour market. At the same time, almost all Swedish retail companies explicitly state claims on social responsibility.

The purpose of this study was to try to understand the Swedish population regarding the perceptions of the Swedish welfare system, based on the reactions that occurred after Sweden's Prime Minister Fredrik Reinfeldt's statement about raising the retirement age. Our results demonstrate that the reactions on changes in the pension system in fact rooted in a safety factor and not the change in the pension system itself, through which the Swedish welfare system acts as a safety net for the population. Further the results shows that these safety factors create a form of egoism. With an interaction between empiricism and theory, where the starting point of the material was of an inductive approach, the material abstracted into different levels from which the result emerged. The focus of this study lies in the understanding of how human beings act according to one's need for security in major changes, which may be of importance to a comprehensive understanding of changes in social structures..

The purpose of the study is to contribute knowledge about the representation of fiction authors who have written in languages other than Swedish in educational school books within the Swedish subject. This is done in relation to the school's promotion of cultural diversity, a globalized world and to the Swedish curriculum. The study is a combination of a qualitative and a quantitative analysis that takes its starting point in six educational books for the courses Swedish 1 and 2. The analysis shows that all study materials include a broad representation of authorships from Europe and the USA. The selection of authors from other parts of the world is, however, limited.

We have performed a study much similar to Ritter?s (1991) about long-term aftermarket performance of IPOs on the Swedish market during the years 1990 to 2002. The study resulted in evidence for that Swedish IPO do underperforms their benchmark-portfolios during a 36-months period. Though, the grade of underperformance depends of the chosen benchmark. The study is mainly focused on a particular benchmark, a portfolio of non-issuing firms matched by size and sector.

The aim of this thesis is to examine how the EU directive 2004/35/EC on environmental liability impacts the Swedish administrative legal order. The thesis examines the directive through two main EU principles - the principle of good administration and the principle of procedural autonomy. The EU principle of good administration as a concept contains various procedural and substantive obligations that make up the subject for examination of the directive, both as regulated in the directive and as general principles of EU law. The directive is analyzed using a comparative method to determine to what extent the procedural and substantive principles of the directive impacts the Swedish administrative law, and weather or not the Swedish regulations comply with the EU principle of good administration.The results of the study shows that, althought there?s a general principle of national procedural autonomy, the EU principles of good administration do affect the Swedish administrative regulation in various aspects, through the implementaion of the directive on environmental liability as well as general principles of EU law.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .