On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.

There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.

The term ?good marketing practice? in the 4 § 1 section Swedish marketing law (Marknadsföringslagen 1995:450) has a wide meaning. Besides 5-13 d §§ and 17 §, the term also covers other non legal rules. The essay intends to define the legal meaning of the term as well as examine how it is experienced of laymen in the area. According to 1 § Swedish Marketing law aims to protect business men and consumers from unjustified marketing.

The aim of the current study was to examine the radical right-wing sympathizers in Sweden. To fulfill this aim, a quantitative case study on Sweden Democrats sympathizers was conducted. More specifically, this study has examined socio-economic backgrounds and political attitudes of the Sweden Democrat sympathizers. The results show that sympathizers of Sweden Democrats are higher among younger people and men. The results also show a higher support for Sweden Democrats among people with lower education and low income that also live in small towns and in the countryside.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The aim of this study was to explore how young students can be taught during their first year of learning English towards the A1 level according to The European Framework of Reference for Languages, and how the students understand their own learning. The study was carried out in two different classes but with the same teacher, who is qualified to teach English to young learners. The result is based on the analysis of a total of twelve observations of English lessons in two classes in school year one and eight group interviews with the students. Recurrent ingredients through all lessons were activities such as listening to teacher talk, watching films or film clips, singing songs and doing rhymes, using drama activities, talking about the meaning of learning English, practicing guessing competence and learning new vocabulary. The teacher consistently talked about and taught different strategies for language learning.

This essay provides an attempt to reflect the notions of violence, right or law and fate in Benjamin?s Zur Kritik der Gewalt, in order to clarify his very dense historical-philosophical reflection on the constitutive relation between violence and law. In contrast to what is most often the case, this essay will not address the notion of divine violence in a direct sense, but mainly focus on Benjamin?s discussion on right and law. The complex of his historical reflection, his attempt to articulate what he calls the ?historical function? not only of violence, but also of law, is crucially related to the notion of fate.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

It has in a broader extent become important for companies and other organizations with large organizations to have a properly functioning web platform where content management is an essential part. Polopoly is a web content management system developed in Sweden, used by several European corporations but foremost Scandinavian such working in different media related business areas.Our aim has been to analyze this tool and render a report which hopefully will assist the initiator of our thesis; a consulting enterprise called Qurius, in their negotiations with future customers, when to suggest Polopoly as a suitable content management solution.By using case studies at companies currently using Polopoly, our goal is to define which characteristic makes the product a competitive publishing tool. To put our analysis in perspective, we will compare the most important aspects of Polopoly with a similar product.According to the results of our investigation we consider Polopoly being a beneficial choice with regard to a number of important parameters. Finally we have summarized these properties in a list of examples explaining in which cases Polopoly is a preferable alternative as a web based content management platform..

The aim of this essay is to investigate how national and international guidelines relate to library services to prisoners in Sweden and to further illuminate this through a comparison with some examples from a few European countries. The essay examines what rights to library services Swedish prisoners are given in law, what national and international guidelines say, what demands are placed on the librarian in the form of education and suitability, what economical resources exist to realise library services to prisoners, what measures are taken to provide for language minorities, and how the security aspect is handled when it comes to computers and information technologies. The information has been obtained through interviews as well as through studies of books, articles and conference proceedings. The essay includes a small case study of how library services are provided for prisoners in Haparanda. Findings point to a gap between the goals that are presented in national and international guidelines and how the library services to prisoners function in reality..

The aim of this essay is to examine which of the two approaches within the field of conflicts that best explains the conflict between Georgia and Russia using negotiations, dialogue and conciliation. According to the first approach negotiations are used to handle a conflict, according to the second approach negotiations are used to solve a problem.  The focus will be on how the two states acted and how the dialogue from the European Union as a conciliator was brought before the war escalated in 2008. The EU is today an important actor within the international politics and has established close relations to the two states. The conflict goes back in history and is still not solved. In the fields of international studies, there is a realistic view that claims the international politics to be shaped by suspicions between states as main actors. War is never far away, what is claimed to be solved through diplomacy.

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.

Climate change is one of the most difficult problems that humans have to deal with. Today, the evidence of human effects on the climate change and the rise of temperature on earth are strong. It is extremely important that all countries get together and cooperate in order to be able to solve the problem with climate change. One step in the work on climate changes is the Convention on Climate Change, which was agreed on in 1992. The Convention on Climate Change resulted in the Kyoto Protocol in 1997. The Kyoto Protocol is an agreement between a number of industrialized countries to limit or reduce the green gas emissions.

AbstractThis essay is about what rights that a consumer has, after it?s been to a beauty-shop getting a treatment somewhere on her body. We were interested to see what kind of regulations that could be useful if a problem occurred after or during treatment. There are several risks with these treatments.The last decade these kinds of treatments have increased, due to people being vain and so aware about there looks. We started to investigate what type of rights the consumer generally has when it?s about a service.