The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Metso Paper in Karlstad is acquiring Kvaerner Pulping and Kvaerner Kamfab, also located in Karlstad. Following this acquisition, there are going to be changes in the organizational structure and some employees might even loose their jobs. There are guidelines from the European Union how to handle situations like this, the purpose of these are to protect the employees. There are also Swedish laws that regulate the protection of the employees when a company is acquired, who is going to keep their job and who is to be made redundant.The transaction between the companies is large why they need an approval from the European Union. The European Union has certain demands for the approval.

According to the European Union waste hierarchy, waste should first of all be minimized. Reuse and material and energy recycling come next. Lastly the waste should be thrown at the refuse tip. In the inner city of Stockholm waste handling can be done in various types of ways. The solutions vary as a result of the type of architecture of the building and its condition.

The purpose of this thesis is to bring insight into and understanding of how the market for emission rights in Europe currently works and what problems it is currently facing. The research can be said to be based on positive theory, in the sense that it is grounded more on empirical theory on the subject than normative theory. Furthermore, a qualitative approach to generating data has been used. This has led to a pattern mode of explanation, where understanding a unique and complex field is the focus. The theoretical perspective utilized in this thesis is mainly based on empirical research on similar market-based systems for emission control.

Malmö has often been described as a segregated city, with relatively low democratic participation and high poverty and alienation. Behind this kind of statements we often find a material reality, with unequal distribution of assets and potentials that needs to be taken into consideration for political action. At the same time this categorisation of people into different groups can take stigmatising effects and result in increased inequality.I find the theoretical basis for my thesis in Lefebvre?s writings on ?the right to the city?, that shortly means that all inhabitants of a city have the right to take active part in the constantly ongoing process of producing and reproducing the city ? on all levels, from a hands-on everyday life level to a more abstract political level.With an interdisciplinary approach, where the right to the city is discussed in relation to citizenship, presence, representation and public space, I try to understand the connections between democracy, participation, justice and equality. These discussions are then applied to examples from Malmö; both publically initiated projects and individual physical markings in the city.

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

Each year 225 million pigs are transported within the European Union (EU) for slaughter, fattening and breeding. This results in poor animal welfare due to the fact that animals are exposed to several numbers of stress factors in the vehicle during loading, transit and unloading. Animal welfare can be defined as how well the animal attempts to cope with its environment and during transport there is often severe difficulty for the pigs to cope properly. There is a growing societal concern for animal welfare. This resulted in that the European Union enacted a law called the EU-regulation with certain directives of how to improve the welfare of the animals during transport.

This paper is an analysis of the novel Season of Migration to The North by Tayeb Salih. Season of Migration to The North was first published in 1967 and it is the most accomplished among several works in modern Arabic literature.I shall focus on one of the two major characters, Mustafa Said, a young Sudanese student whose brilliant career at school in Sudan and Cairo eventually brings him to England; he has a successful academic career in England as a lecturer at the University of London.One of the major themes of the novel is the confrontation between Mustafa Said and England, which in other terms is described as the confrontation between East and West. The conflict is rooted in colonialism. Mustafa Said?s native country, Sudan, was a British colony when the story takes place.

Efter många års kompromissande kommer ett Europeiskt patent med enhetlig verkan (EU-patent) att införas. Tillsammans med skapandet av en enhetlig domstol, kallad Unified Patent Court (UPC), kommer EU-patentet säkerställa en enhetlig patenträttslig tillämpning i alla deltagande länder. I denna uppsats görs först en genomgång av vad EU-patent respektive patent enligt The European Patent Convention (EPC-patent) innebär och hur tvister hanteras. Sedan förs en diskussion kring skillnaderna och deras påverkan på ett fiktivt företag inom bilsäkerhetsbranschen.EU-patentet kommer materiellt inte särskilja sig i någon större utsträckning från det nuvarande EPC-patentet. De stora skillnaderna kommer istället att vara den förenklade ansökningsprocessen, minskade kostnader och det geografiska skyddsomfånget.

The aim of this study is to examine how European companies? stock price is affected by an announcement about foreign direct investment in one of the BRIC countries. Another aim for the study is to examine if the market reacts differently to the three modes of entry methods in a given BRIC country and to examine if the market reacts differently to different European countries. The study also set out to answer if there were any effects of the three modes of entry that was visible a short time after the announcement. To answer and examine this, the authors used the event study approach. The study was conducted with a sample of 47 companies from France, Norway, Spain, Sweden and Germany.

John Rawls rättviseteori har tagit stor plats i den filosofiska argumentationen de senaste trettio åren. Den teori han presenterade i A Theory of Justice 1971, innebar ett brott mot den rådande moralfilosofiska diskussionen som var starkt utilitaristiskt präglad. Den allmänna uppfattningen var att utilitarismen helt enkelt måste vara den riktiga teorin, om man bara kunde komma ifrån de kontraintuitiva inslagen som utilitarismen hade och fortfarande har..

Two species of bees in the genus Apis, real honey bees, has long been of interest for man. These two are the European honey bee, Apis mellifera, and the Asian honey bee, Apis cerana. In Vietnam, beekeeping is of great importance, both with A.cerana and A.mellifera. The aim of this project was to investigate if the introduction of the European honey bee in Asia has affected the Asian honey bee, and whether different pathogens from A.mellifera have been transferred to A.cerana. Totally 40 samples, 20 from every species, were analysed for 8 different viruses.

  AbstractHåkan Salomonsson: In i nuet via Darmstadt ? Fylkingen, Stockhausen och 50-talet. Uppsala Universitet: Institutionen för musikvetenskap, C-uppsats 2006.During the 1950s, Swedens musical avantgarde was mainly lead by the concert organisation Fylkingen. Some of the leading members used to belong to the Mondaygroup in the 1940s and brought a will to update and modernise Swedish music with them into Fylkingen. This resulted in a radical change in the concert programs of Fylkingen and a development that lead to the introduction of the music of Karlheinz Stockhausen in Sweden.

This thesis deals with the Jewish motifs of the medieval mural paintings in Denmark and Sweden; the presences of the motifs are of interest considering that no Jews were allowed entry into Scandinavia at the time. The purpose of the thesis is to study the Europeaninfluences in the medieval depiction of Jews and Judaism in the Danish and Swedish churches and the purpose for the production of the paintings. To this end, the Danish and Swedish mural paintings ? as well as the medieval texts and motifs of Jews and Judaismthat were used as source material ? are studied with respect to the attitudes conveyed. The Danish and Swedish mural paintings are unevenly distributed both within the groups of motifs as wells as its chronological and geographical spread.

AbstractThe opinions about the European Union vary considerably between the member states. There are likely several reasons of this, the following study examines one that ought to play a major role. This study examines the idea that media affects the public opinion. According to the theory of Framing media can not only tell us what to think about, media also has the power to influence how we think about the matter. ?Framing: Toward Clarification of a fractured paradigm? by Robert M.