In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).

This paper aims to analyze how preservation of and access to old and rare book collections are organized in public libraries in Serbia. The paper is based on an analysis of documents, a survey and qualitative interviews with librarians in Belgrade and Novi Sad. Serbia is a country that has experienced violent historical periods with far-reaching consequences for its old and rare book collections. The interpretative background refers to documents about cultural policy in Europe and in Serbia. Serbia is a country in transition which aims to join the European Union.

Establishment can be described in many terms. This term is about a company that is establishing on the European market. For many companies, this can appear as a difficult, time- and resource taking process but to advance and develop it is not enough to have a good position on the Swedish market. The company Akzo Nobel Nippon Paint AB, which this composition is about, has taken the risk to leave the home country and explore the unknown. The process was careful and long-termed but also profitable.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

This essay is called Imaginary non-community, How Swedish press portrayed the fight for freedom in Tunisia and Hungary 1955 and 1956 and it describes how two similar struggles for freedom are portrayed through the eyes of the most popular Swedish news papers Dagens Nyheter, Aftonbladet and Expressen. In 1955-56 Sweden is a country where the focus lies within the nation itself with economic growth and the building of folkhemmet. The Swedish social program for a more improved living condition. Outside of Sweden the cold war is reigning and the Swedish international politics is careful and passive. The fear of communism makes Sweden side with the western powers and therefore they (Swedish politicians and news papers) do not object to the French military effort to strike down the rebellions by force in North Africa.

SammanfattningFör att underlätta gränsöverskridande transaktioner ingår stater idag internationella överenskommelser av olika slag. Traktat som de även kallas utgör en del av folkrätten och är reglerade i Wienkonventionen om traktaträtten från 1969. En av de vanligaste formerna av traktat är idag dubbelbeskattningsavtal vilka huvudsakligen syftar till att fördela beskattningsrätt mellan stater för att undvika en dubbelbeskattningssituation. Sveriges dubbelbeskattningsavtal inkorporeras i intern rätt vilket ger uttryck för det dualistiska synsättet. Inom folkrätten är principen att avtal ska hållas en viktig grundsats som kommer till uttryck i artikel 26 Wienkonventionen. Wienkonventionens artikel 27 stadgar vidare att en part inte kan åberopa sin interna rätt som grund för sin underlåtenhet att fullgöra ett avtal.

Title: Ethics in thought and practice ? a qualitative study in how editorial staff at student magazines reason about ethics. (Etik i tanke och praktik ? en kvalitativ studie i hur studenttidningsredaktioner resonerar kring etik)Number of pages: 30 (37 including enclosures)Author: Bianca GidebackTutor: Peder Hård af SegerstadCourse: Media and Communication studies CPeriod: Spring 2010University: Division of Media and Communication, Department of Information Science,Uppsala University.Purpose/Aim: The purpose of this study is to explore how students that work at student magazines reason about ethics of journalism and how they transform it into practice. By identifying what circumstances in the context of the student magazine that can affect the work this study aim to see if and how this can affect how they conform to ethics of journalism in practical situations.

This thesis is about university spin-offs and the competition in high technology industries. In the light of efforts to increase the competitiveness of the European Union, an effective transfer of cutting edge technology from universities to the industry plays an important role. University spin-offs, start-ups founded to exploit academic inventions, are likely to face considerable market entry barriers. This is among other reasons due to high capital requirements for further technology development and lack of complementary resources. With a combination of relevant literature and empirical investigation, commercialisation of technologies within spin-offs is investigated and analysed.

The primary purpose of this thesis is to study how political agents construct and give meaning to the concepts of democracy, representative democracy and referendums. The starting point of the thesis is the pressing issue whether or not Sweden should hold a referendum on the new EU constitution. To analyze this question my choice of method is critical discourse analysis and the topical theories revolve around democracy and responsibility.My study shows that there are three different discourses in this debate: ?the democratic process?, ?the representative democracy? and ?the concept of democracy?. However, the meaning of the concepts in these discourses varies depending on which side the political agents are on.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

The purpose of this masters thesis is to study two subject gate-ways within the field of Swedish higher education and academic research, concerning structuring and selection of Internet resources to facilitate information retrieval for their target groups, and also to study two co-operation projects in the same field, one national and one European, to see how the co-operation is being carried through and how the gateways in the projects can serve from a wider perspective. The gateways, AGORA and NOVAGate, are being studied mainly by their Web sites and two e-mail interviews with persons responsible for the gateways. Facts about the national project are principally based on an interview with BIBSAM. The European Renardus is being studied out of articles and information on the Web site. From the results of the study it is being clear that the purpose of the gateways is to make a quality-selection of information accessible via the Internet and thereby facilitate for their target groups to find usable information.

Recent changes in Swedish law suggest new groups of ?desired? labor migrants, which international students is an example of. Despite this, international students in Sweden have received little previous attention in the literature. The current study focused on international master students? experiences of job searching in Sweden and challenges they face in job searching, recruitment, and workplaces.

Never before have so many moved so frequently as now. Mobility lies at the centre for the concern ofstates, business and technological development. Some even claim that we are witnessing a mobility turn inthe social sciences. However, as the capacity to move has increased so too has the control and surveillanceof mobility become more extensive. Since September 11, 2001 security has been the defining paradigm fora variety for actors.

Aim: The purpose of this work is to investigate what differences there are between a credit union that is connected to Sweden?s Credit Association and an independent association, and how these differences have affected the union?s success. Method: A qualitative study has been made by means of email and telephone interviews. Respondents were chosen from Sweden?s Credit Association, Credit Guarantee Association in Gävleborg and Övre Norrland Guarantee Association. The interviews were then analyzed in the light of our theoretical studies. Result and conclusions: We have found that there are three major differences between the unions.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.