Rättsutvecklingen går ständigt framåt och reglerna om fåmansföretag har ändrats successivt under åren. Innebo?rden av begreppet samma eller likartad verksamhet framgår inte tydligt av lagtexten eller förarbetena. Tolkningen av 57 kap. 4§ IL har därmed blivit föremål för prövning i ett flertal rättsfall av domstolen.Den 16 november 2012 fastställde HFD ett antal förhandsbesked från SRN.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

The purpose of this study is to examine the mediatization of Swedish politics on a municipal level. We live in a world were media affects many aspects of life. One of those aspects is the communication between the citizens and the politicians.Our main research questions are:To what extent do politicians communicate with journalists and who initiates these contacts?Do politicians talk to some types of media rather than others?What factors make a politician choose to speak to media?To what extent do leading Swedish municipal politicians use media strategies?To answer these questions we have used various theories to help us understand media?s role oftoday. First we explain the transformation that has taken part in Swedish media over the last century, from political party press to independent media companies.

BT is a global company within the lift truck industry. The main office is located in Mjölby. In Europe all sales and service activities are carried out by fully owned sales companies. I North America, BT RAYMOND develop and distribute trucks under a different brand. For the rest of the world BT works together with a distributor network, most of them are fully independent others BT has a small ownership in.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

A problem in the field of district heating is the oil burners needed to provide power when a peak load occurs. One possible way of reducing the needed amount of oil is to reduce the power demand for space heating in the district-heating substations when the need for district heating water exceeds a certain limit. This can be done by use of a locally working controller function.In this Thesis the options concerning load priority are evaluated. To evaluate the potential for using controller functions concerning peak load priority an experiment was brought out in a chosen district-heating substation. The impact on the indoor thermal comfort during a heat reduction was also taken into account.

Background: It has been shown that companies that lived under protected conditions for a long time have had difficulties to adapt to major changes. With that in mind an even more extensive low-cost competition in the Swedish grocery market will make a threat for the traditional grocery stores' long-term survival. The question then becomes, which strategies will be successful and lead to higher customer loyalty.Problem: Are the traditional grocery stores using strategies that can compete in addition to pricing and will those strategies lead to long-term survival?Objective: Is to analyse and evaluate two traditional grocery stores' strategies and to examine whether these are consistent with customer demand.Approach: First we have created a more fundamental understanding of the situation in the Swedish grocery market. Then we have implemented two interviews in each grocery store.

During the spring of 2014, I have investigated the visual culture of Lolita as practiced in Sweden and Japan. My focus has been on the performative aspect of Lolita. By looking and participating in this colorful subculture, I have met people who are living the Lolita lifestyle on a daily basis as well as former Lolita practitioners. My main concern has been how does one use Lolita.I?ve tried to investigate if it is possible to look at Lolita as being more than just a clothing style.

Research and innovation are areas that have been evolving quickly during recent years. However, it has been difficult for individual countries to make progress on their own. To solve this problem the European union have launched the most expensive research and innovation program to this day. By combining national governments throughout Europe, the EU wants to create cutting edge technology that will strenghten the region and make the union able to compete on a worldwide stage. However, trying to combine national governments has not been easy, the programs struggle with byrocracy and member states of the European union are tentative about supranational institutions. By engaging in the program national governments have been afraid of how this will affect their sovereignty.

Sustainable destination development has in recent years become an increasingly important concept for tourism destinations. A destination must take into account the environment if it wants to continue being a successful tourism destination in the future. This essay investigates what needs to be developed on theislandofSandhamnfor that the destination can be more attractive in the off season and how the players on Sandhamn integrate to develop Sandhamn in a sustainable manner. One market research and interviews with five different players were made. Through these interviews grew an understanding for how the cooperation between the municipal and the private party looks like and how the history of Sandhamn is the foundation for the islands tourism development.

Today´s roofing of dwelling houses is a very time consuming procedure, which includes a lot of different steps on the construction site. Not only does it cost a lot of money, but often do problems with rot and mold occur in the attics of houses today. The use of prefabricated modules has seen a great breakthrough in the field of construction of dwelling houses; at least when it comes to foundations and walls, where this type of approach makes the construction process way more efficient. What no one previous has succeeded to develop is a corresponding system for roofs that meets the demands of a dwelling house. Accordingly the goal of PlusTak has been to come up with a proper module system for roofing of dwelling houses, where the roofing is completed to meet the demands of the Scandinavian market. During the project a lot of effort has been put into customer contacts and the usability of the product, as well in the manufacturing process as on the construction site. This development has gone hand in hand with several practical tests and tryouts.

The socialdemokrats? long possession of government power from the 1930?s to 1976 gave them the opportunity to put their stamp on Swedish domestic and foreign affairs in the shadow of the cold war. The government policy in security and foreign affairs, therefore, was that of the socialdemokratic party. The stance of the government has been researched, but it lacks focus on the opposition. The purpose of this paper is to analyse Folkpartiet´s view of security and foreign affairs in comparison with government policy.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

The author?s common interest for healthy employees, brought reasonto study how line managers can manage and develop this withsupport from HR. Previous research highlights that knowledge ofhow health is promoted is missing. Line managers have a key role inworking with contributors´ health. The aim of the study is toinvestigate how managers are working for the well-being ofemployees and which aid dedicated to line managers from the HRfunction, and how support and the work with employees? health canbe developed.

Problem definition and purpose: A debated question in journalism today is if the mass media have the power to affect norms and values in the society. There are therefore many who believe that the media must works for democratic and equitable news coverage. Studies have shown that there are still many differences in how women and men are being portrayed in the Swedish media, even if Sweden is one of the most equal countries in the world. This inequality may affect the democracy and equality in the society negative.Previous studies have mainly been using gender as the only explanatory factor to explain the difference of coverage between men and women in the news content. The purpose of this study will therefore not only be to compare the coverage of the Green Partys two spokespersons, Åsa Romson and Gustav Fridolin, from a gender perspective but also to take in count other factors that could contribute to differences in the news coverage.Method and material: To find an answer to the purpose of this thesis a quantitative content analysis have been done on a total of 238 news articles in which Åsa Romson and/or Gustav Fridolin occur.Main results: The results of the content analysis show that Gustav Fridolin occurs more frequently in the news than Romson does, and that the articles he appears in is lager than the articles in which Romson appears.