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 study examines how yoga is presented in a Swedish journal called Sökaren. Sweden is often presented as one of the most secular states in the world, and for that reason it is interesting to examine the Swedish way of religiosity by looking, in this case, at the depiction of yoga. I compare two periods of time, the first one from 1964 to 1974 and the latter from 1998 to 2008. I will thereby be able to examine tendencies and changes in the presentation of yoga. For a further understanding of the context around the elected periods this study introduces religiosity in Swedish society, such as Christianity and the New Age movement.

Learning words have shown to be a very crucial part of learning a second language and the one most important factor to make pupils with Swedish as a second language succeed in school. To make sure that all pupils get the right conditions to learn from all subjects and their entire content a wide vocabulary is necessary. Even so it is found that there are shortcomings regarding this kind of teaching in Swedish schools.Through interviews and observations of two teachers that teach pupils with Swedish as a second language, and also with a short reading test for the pupils, the possible strategies that these teachers use for learning words have been studied. The result shows that the teachers are using several strategies and that they are actively working with transmitting these to the pupils, but there are some areas that need developing..

A comparative thesis to study precious metals impact on a portfolio, during a long period of time, from the fourth quarter of 1986 to the third quarter of 2012. Five different portfolios are compared; three of the portfolios containing one of the following precious metals, gold, silver and platinum, the fourth portfolio contain all precious metals and shares, and the fifth portfolio containing only shares which is represented of OMXS30. This is done to determine the portfolio that generates the most return in relation to the least risk with the help of historical prices. Sharpe ratio is used to measure the profitability of precious metals by measuring the yield relative to the total risk. The study also measures precious metals correlation with shares..

Studien undersöker huruvida användbarhetsfaktorer på webbsidor påverkarförtroendet på ett annat sätt än på webbplatser generellt. Studien använder sig aven kvalitativ forskningsmetod. Två intervjuomgångar genomfördes där totalt niorespondenter i åldrarna 20-29 år fick uttala sig om sina uppfattningar kring huranvändbarhetsfaktorer på webben påverkar deras förtroende, och om de uppleveratt förtroendet påverkas annorlunda på medicinska webbplatser. Den förstaurvalsgruppen bestod av fem försökspersoner på AstraZeneca:s avdelning förförsöksverksamhet i Göteborg. Den andra urvalsgruppen bestod av fyra personer ivår bekantskapskrets.

Dog bites pose a threat to public health globally and can lead to infection, disfigurement, incapacity, post-traumatic stress syndrome and even death. In geographical areas where rabies is endemic, bites from infected dogs account for over 90% of the human rabies cases. Children have been proven to be at a greater risk of being bitten by dogs and subsequently contracting rabies than adults. In this cross-sectional study, a school survey was undertaken in association with a rabies awareness campaign in India, to investigate the dog bite incidence and various risk factors associated with dog bites as well as assessing the knowledge of safe interaction with dogs among children in the age group 10-18 years. A total of 1295 questionnaires were collected. 43.2 % (n=556) out of the respondents were boys and 56.8 % (n=731) were girls with a mean age of 14 years.

AbstractSwedish tuition for immigrants (SFI) is a public adult education program in Sweden that was created in order to provide the immigrants with basic skills in Swedish. People with different backgrounds speaking different languages learn together how they should communicate in Swedish, both orally and in writing. For those who teach SFI it is important to know which factors have positive effects on the Swedish language acquisition. One of the questions to be asked is if the learning materials´ genre has any effect on the SFI students´ proficiency, in particular, oral proficiency. Scientists as von Franz, Vygotskiy and Bettelheim argued that fairy tales, as a genre consciously or subconsciously recognizable by all the people, present texts that are easy to acqiure.

The Swedish Lapphund is one of our eleven Swedish domestic breeds of dogs and one of Sweden?s oldest dogbreeds. The Finnish Lapphund?s origin and physical conformation is similar to that of the Swedish Lapphund. One aim of this study was to examine whether the average litter size differs between these two closely related breeds, and if so, try to find causes for this.

Sjuksköterskor har flera arbetsuppgifter som innebär en möjlig kontakt med patienters blod och risk för en blodsmitta. Enligt föreskrifter från Arbetsstyrelsen ska handskar användas av vårdpersonal för att förebygga smitta. Trots dessa föreskrifter varierar användningen av handskar bland sjuksköterskor. Syftet med denna studie var att undersöka sjuksköterskors attityder till att använda handskar i vården där risk för blodsmitta kan förekomma. En empirisk studie med kvalitativ ansats genomfördes.

I dagens finansiella marknad utsätts de finansiella aktörerna för risk på sin strävan efter lönsamhet. Balansgången mellan att maximera verksamheten och risk har öppnat ögonen och ökat medvetenheten om behovet av att utvidga sina krav på att täcka upp kapital.Efterfrågan på snabba, pedagogiska och säkra sätt att lätt kunna beräkna risk har därför snabbt ökat. Under de senaste åren har det därför blivit allt populärare att använda sig av riskmåttet ?Value at Risk? vilket kan definieras som; ?En portföljs maximala värdeminskning med en viss sannolikhet inom en viss tidsperiod? Jag har valt att göra en jämförelse mellan de två vanligaste modellerna som används för att räkna fram Value at Risk, Historisk simulering och Varians-/kovarians-metoden. De två modellerna kommer att testas mot tre olika tillgångar, guld, valutakurs Sek/£ samt aktieindex.

The purpose of this thesis is to study how Swedish independent record labels, or indie labels, fared on the Japanese market. The research questions were based on how Swedish independent record labels establish themselves on the Japanese market and how the cultural differences between the nations affect the business relationship. It was decided to execute a case study on two Swedish independent record labels and the Swedish export council for music. The ones chosen as study objects were B & B Records, Razzia Records and Export Music Sweden. The conclusions were that the indie labels need to understand the importance of personal business relationships when trying to get established on the Japanese market.

Bakgrund: Personer som injicerar droger riskerar att drabbas av allvarliga infektioner. Tidigare studier har visat att personal som möter personer i risk inte har tillräckligt med kunskap för att erbjuda hälsofrämjande insatser.Syfte:Att kartlägga personalens kunskap om infektioner som kan drabba personer som injicerar droger,samt undersöka om utbildnings intervention ökar personalens kunskap och motivation till preventiva samtal.Metod:Totalt genomfördes fem utbildningar med 26 deltagare från psykiatri-, och infektionsavdelning, samt ungdomsmottagning. Studien genomfördes med enkät före och en månad efter utbildning. Enkäten innehöll kunskapsfrågor och frågor om erfarenhet av preventionssamtal med personer i risk.Resultat:Studien visade att personalen saknade tillräcklig kunskap om smitta vid injektion av droger och att personer i risk inte i tillräcklig omfattning erbjöds information och stöd. Innan utbildning skulle enbart 60 % av personalen samtala om smitta vid injektion av droger om de fick frågor av personer i risk.

The aim of this study is to analyze the discussion on the publication of twelve caricatures of the prophet Muhammad, in two Swedish newspapers ? Dagens Nyheter and Sydsvenska Dagbladet. The caricatures were originally published in the Danish newspaper Jyllands-Posten, in September 2005. Even though the violent protests and attacks against Danish interests gained major media attention in Sweden few ? if any ? major Swedish newspapers published the caricatures.Using Fairclough?s Critical Discourse Analysis (CDA), a theory and a method that critically examines the relationship between text, the discourse practice in which text is produced and consumed, and the wider social practice, this study examines why Swedish newspapers chose not to publish any caricatures.The study concludes that the relationship between orders of discourse continuously affect, and is also affected by, Swedish media content.

This thesis will through the use of various approaches determine the key drivers for dividend payouts for A-listed Swedish firm. The time frame reaches from 1997 to 2003 an the thesis covers 48 companies..

Our aim in this study is to explore if the schoolchildren?s written language differs from the?National tests? in Swedish and from Facebook. We specifically want to see if we candiscover words and expressions mainly from the English language or other languages in the?National tests? in Swedish written by the schoolchildren in the ages between 18-20 yearsold. The methods that we used to discover the results in this study was; to interview threeteachers, have 30 schoolchildren answer a questionnaire survey, analyze 30 written ?Nationaltests? in Swedish by the schoolchildren and finally analyze two Facebook walls from twoschoolchildren.