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..

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

Arbetsförmedlingen is the Swedish national authority responsible for the work politics, and its main purpose is to create and build a solid and sustainable job market.Economic crises together with changes in the society and in the organization over the past few years mean that the unemployed individuals that come in contact with Arbetsförmedlingen are no longer a homogenous group. A lot of effort is put into helping those who may find it difficult to enter the work environment, such as youths (19 ? 26 years old), people who have been unemployed or on sick leave for a long period of time, people with disabilities or immigrants who are newly arrived in Sweden.A harder social and economic climate can lead to frustration among the unemployed which mean that security measures at the offices has had to become adjusted. Local offices now have a public area where they have meetings with their clients and a locked open plan office space to which the public have no access. Working within an open plan office environment can cause health problems, mostly due to the constant background noise that comes from people having conversations on the phone, or with each other.

Utvecklingen inom äldreomsorgen har under de senaste decennierna lett till en mer marknadsanpassad äldreomsorg. Den äldre ska efter att ha fått sitt biståndsbeslut välja vilken utförare som ska tillhandahålla den beviljade insatsen. Valfrihetssystem blir allt vanligare i samhället och valfrihet i sig har länge varit ett politiskt mål. Syftet med denna uppsats var att undersöka äldre personers erfarenheter av att välja hemtjänst. Frågor som har tagits upp är hur man väljer, vad som påverkar hur man väljer, om valet anses vara lätt och om man generellt är nöjd med det system som finns.

AbstractWhen the Swedish Centre Party, Centerpartiet, just before Christmas 2012 released a draft for new program of ideas a powerful "winter storm" broke out. Ideas that Centerpartiet would abolish compulsory schooling and the right to inheritance and allow polygamy are just a few of the things that cause alarm.It's not the first time during the last years the Centre Party is associated with neo-liberal elements in their party?s ideology. In 2007 Erik Ullenhag criticized Centerpartiet for their new neo-liberalism was a danger to the alliance.The aim of this study is to investigate whether it is possible to see a change in Centerpartiets ideology and how deep it is. From an idea analytical approach based on ideal types, created for social liberalism, neoliberalism and ecohumanism, the party programs from 2001 and 2013 are studied.

The general aim of this paper is to describe how the European Union can affect and transfer their conditionality politics to the Western Balkan countries. A specific purpose of this study is to describe and explain what we in this paper consider to be a specific additional membership criterion, regional cooperation that has been especially designed for this region. The point of departure for this paper is Europeanization theory that will be used to study the European Union?s impact on non EU-members in Europe. The theoretical Europeanization mechanisms are taken from Heather Grabbes ?Europeanization model?.

Mode i politiken - ett omskrivet a?mne i media. Det stra?cker sig fra?n Mona Sahlins va?ska till Carl Bildts camouflagekavaj. Pa? liknande sa?tt blev Nya Moderaternas "kla?dkod" fo?rema?l fo?r debatt.

In classic academic social studies of East Europe, terms as Communism and Post-Communism are commonly used to describe the main characteristics of this geographically imagined area. This paper makes a not so frequently seen attempt to apply Post Colonial Theory for the same field. With start point in Post Colonial theoretical writers, the author wants to find a East European Post Colonial version for the internal Europe which will supply tools for a discourse analysis of the European mind map divided into West and East. The material consists of interviews with three Swedish and three Czech officials, all working with European politics in their country's Ministry of Foreign Affairs. The analysis is carried out with inspiration of Ernesto Laclaus and Chantal Mouffes Discourse theory.

Society is characterized by patterns of behavior and interaction that is created and recreated inthe interplay between individuality/collectivity and freedom/constraint, thus represents avariety of social issues and social phenomena. One of these phenomena is social supportexchanges and social capital. In order to obtain views on how this might appear in a specificsociety and contribute to the knowledge about social support exchanges and social capital, thisstudy was done with seven families in a village in Nepal. The village and the families gave aview and an example of how it might look in a place where social support exchanges plays acrucial role in this way of living. Through observations and interviews I have tried to make thesocial support exchange areas and meanings visibile.

The aim of this thesis is to examine the Swedish model with attention to core values over time, as well as, explain recent changes. It examines changes of the social insurance system, with focus on political reforms in the unemployment insurance, health insurance and family policy, during the last two decades. The thesis is empirical but although a discourse amount political theories and normative conceptions.Conclusions are that the normative basis in the Swedish model contains general equally and uni-versally designed rights and consensus on growth and development as well as a strict focus on an employment oriented society. Important values have also been dialogue between actors as well as accountability, even if these facts appear to have declined in recent years.Relating to three leading theories in political philosophy - utilitarianism, Rawlsian communitarian-ism - explores the directions in later year political reforms. The results show that later years changes seem to go in relative strongly utilitarian direction.

The main purpose of this essay was to study whether niche parties that were represented in municipal councils in Sweden during the 2007-2010 term of office were politically relevant. Furthermore, factors that might facilitate political relevance for niche parties were studied. Political relevance was studied using two theoretical perspectives. The objective model of political relevance presents four categories of relevance based on the relations between political parties in a political assembly; governing parties, coalition parties, blackmail parties and isolated parties. The subjective model of political relevance relies on the party representatives? own judgments of the relevance of their parties.

Debatten om matfett är ständigt aktuell och i stort sett dagligen så matas vi med olika aktörersåsikter om vilket fett som är att föredra. Ska vi äta omättat eller mättat fett? Vilket matfett ärdet mest hälsosamma? Fokus i denna studie har varit att synliggöra den professionellapedagogens förhållningssätt till matfett och vilka olika strategier som lärare i hem- ochkonsumentkunskap har använt sig av i sin undervisning relaterat till matfett. Studiens syftevar att synliggöra och analysera hem- och konsumentkunskapslärares skilda förhållningssättrelaterat till matfett i undervisningen med utgångspunkt i perspektiven hälsa, ekonomi ochmiljö. Studien bygger på kvalitativa intervjuer samt observationer med lärare i hem- ochkonsumentkunskap på högstadiet.

This essay is about the planning of Stockholm's border regions (areas on the outskirts of the city) during the first seven years of the 21st century. It describes how planning decisions are made in reality, in respect to a 'green' perspective. By describing what a "markanvisning" is (the right to negotiate with the city about a certain piece of land) and by discussing examples of what has happened with a hundred applications for markanvisning, this essay shows how Stockholm's border regions are planned. In the majority of cases it is the initiative of the future developers that begin the planning and construction processes. Research shows that the application to get a markanvisning in Stockholm does not follow a clear, structured system. However, the existing system in Stockholm does work and it seems like almost all the employees within the municipality, the politicians, and the future proprietors are happy with the current situation. Interviews have been held with key individuals involved in the planning process.

Vad är val? Är de val vi har våra egna? Spelutvecklare idag kämpar med spelares fria vilja då detta kan orsaka problem. Till exempel när spelare gör val som spelutvecklare inte har räknat med, vilket som följd kan skapa frustration hos båda parter. Problemet med spelares oförutsägbarhet i sina val är något som spelutvecklare ständigt har försökt lösa. Idag finns det flera tekniker som syftar till att diskret manipulera möjligheten till val inom spel och samtidigt låta spelare vara ovetande om detta.

In this study, I have examined the previous Social Democratic government?s communication with the voters, focusing on its promises during election campaigns, and the presentation of achieved results. The theories used are the mandate- and sanction theory; the first focuses on voters comparing manifestos to find the most agreeable, whilst the latter concentrates on voters evaluation the work of the previous government, to either discharge or support it. For the sanction theory to work, voters must have the necessary information to evaluate the government in progress. The question is; did the previous government provide the voters with such information?This has been done through scrutinizing the Social Democrats? election manifestos that was used between 1994 and 2006, to examine what the party promised to achieve in economics and the labor market.