States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

The purpose of this study was to investigate how the interviewed people feel about being described in portrait interviews and how exactly it matches with their own image of the interview. The main issues were: Do they recognize themselves in the published article? If they don?t, what do they think it depends on? If they had the opportunity to read the article text before publishing, to what extent were they allowed to make changes to the text? Do the interviewees trust the local papers? This report involves a qualitative study on portrait interviews from the local newspaper Barometern. The articles were selected between June and November this year. The criteria for the selection of articles were that it was to deal with a single person and there be one photograph of this person in the article as well.

Article 5.1 in the Brussels I-Regulation regulates special rules on jurisdiction for contractual disputes. The aims of this thesis are to determine the location as provided under Article 5.1 b), as the place of performance for the obligation in question. The focus of this thesis is the problems that occur when services, according to the contract, are to be performed in several Member States..

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

This article seeks to examine the effects alcohol abuse have on the growth of women and how, as adults, their lives are affected by this. It tries to encourage a better understanding and knowledge of these experiences and how instances of support and help have influenced the subject?s life, from childhood through to adulthood. Through 10 qualitative interviews of adult women, all affected by childhood alcohol abuse, the article tries to get a better understanding of how these women coped under these circumstances. The article attempts also to better understand how the women?s experiences of support during childhood have benefited them and how they feel as adults today..

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.

When young people are placed in residential care, the staff have a responsibility to ensure that the youth have a safe environment where they can thrive and develop. Residential staff also have responsibilities to ensure the rights of youth during the residential care. This study aims to examine how staff consider themselves to treat the youth in residential care. Furthermore the study aims to examine how the staff consider themselves to ensure youth their right to be heard and have an impact on their own lives, in agreement with Article 12 of the UN convention on the rights of the child (CRC). A qualitative method has been used in order to answer the study's purpose and issues.

The U.S. came close to hit their debt ceiling and had some severe trouble getting a federal budget in order in the fall 2013, which raised a global news echo around the world. The purpose of this study is to look at of how the Swedish newspapers framed this specific event; we wanted to find the dominated similarities and differences in the different articles as well as see if our domestic perspective appeared in the frames. In order to come to a conclusion we first read all the material published between the dates of the 2th to the 17th of October in our chosen newspapers, we then did a mapping schedule and sorted through the articles, two of our main sorting points were ?the dominating framing? and ?the dominating operator? in each and every article.

Vocal technique and interpretation are the key elements of voice training. Thepurpose of this article is to investigate what vocal technique and interpretation meanto teachers and students and how they would describe the relationship between thetwo. The questions at issue, intended to be answered in this article, are the following:What is the relationship between vocal technique and interpretation? How should theteaching be structured for the students to experience progress on the musical plane?What role does the teacher have in the musical development of the student?This is a qualitative survey and the methods of investigation are semi-structuredinterviews and classroom observations. Presented in the article are a number ofresearchers and writers whose thoughts on the subjects have gained great importanceto vocal teachers and students, as well as leading the research on the voice and itsfunctions forward to higher grounds.

The United Nations Convention on the Rights of the Child (UNCRC) was ratified by Sweden in 1990. Among its principles is devotion to the best interests of the child (article 3). This principle is hard to define, and it is difficult to find studies on how children express themselves about how the convention should be realized. The Swedish government wants local councils to introduce routines that follow the proposed rights. The Swedish school system is an important arena where UNCRC?s rights can be put into practice.

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.