In this paper I attempt to analyze the ways the European Union defines its external Borders in cross-Border co-operation with its neighbours. The analysis is based on case study examining the founding components of a updated version of the Northern Dimension policy of the European Union.The analytical framework of the study is composed of three different perceptions on the cross-Border co-operation; regionalisation, integration and flexible integration. I conclude that the model of cross-Border co-operation laid by the Northern Dimension policy would have an impact on the EU's external Border with Russia, making it more flexible and vague.As far as the geographical terms of the co-operation are concerned, they seem to shift from regional co-operation to greater emphasis the role of networks as basis for co-operation instead of traditional regions..

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross Border services in the sector of banking, such as cross Border bank account transfer of payments. The existing transaction costs do not encourage cross Border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

The Swedish group contribution rules do not include a right to deduction for cross-Border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-Border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-Border group contributions is compatible with EC law.

The Swedish group contribution rules do not include a right to deduction for cross-Border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-Border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-Border group contributions is compatible with EC law.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-Border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-Border loss compensation for groups. This means that cross-Bordergroups is over taxed when they are unable to set of gains against losses.

Although research on gothic fiction has given limited attention to children?s fiction, the last two decades have witnessed an increasing interest. To date the focus has been mainly on English literature with a recurring tendency to define children?s gothic fiction as a text corpus separate from gothic fiction in general. As a result, children?s gothic fiction has become isolated and is not considered as part of the gothic genre, neither the literature nor its adaptations.The aim of this study is to view children?s gothic fiction as an integral part of the gothic genre.

Arbetet tar upp BGP-multihoming för mindre organisationer. Den jämför ett kommersiell alternativ mot open source-alternativ. Detta är för att se vad som krävs en av open source-lösning för ge konkurrens på routermarknaden, samt besparingar för organisationer som ska använda denna lösning.Praktiska och teoretiska jämförelser görs där Cisco-lösningar jämförs med OpenBGPD. Datan utifrån dessa tester används för att svara på problemfrågan. Sammanfattningsvis har open source produkter en fördel hårdvarumässigt på grund av lägre kostnader medan kommersiella har stora fördelar då de förlitar sig på nyare standarder..

Although research on gothic fiction has given limited attention to children?s fiction, the last two decades have witnessed an increasing interest. To date the focus has been mainly on English literature with a recurring tendency to define children?s gothic fiction as a text corpus separate from gothic fiction in general. As a result, children?s gothic fiction has become isolated and is not considered as part of the gothic genre, neither the literature nor its adaptations.The aim of this study is to view children?s gothic fiction as an integral part of the gothic genre.

Denna uppsats grundar sig på ett examensarbete via Scandinavian Islands där syftet har varit att studera möjligheterna till att skapa en turistprodukt, utifrån temat vikingar, som kan förstärka och binda besöksnäringen i regionerna mellan länderna Sverige och Finland. Utifrån detta har frågor tagits fram i form av: Är det möjligt att skapa en cross-Border produkt, i form av en vikingarutt, som sträcker sig mellan Sveriges och Finlands skärgård? Hur ser samarbetsmöjligheterna ut för en potentiell vikingarutt?, och Är vikingatemat något som skulle fungera året om, eller är det säsongsbetonat?För att besvara dessa frågor har vi utgått från framförallt kvalitativa metoder i form av intervjuer och informationssökning via olika webbsidor kopplade till temat. Den teoretiska referensramen grundar sig mycket utifrån turistiska perspektiv blandat med tankar från det kulturgeografiska. Under tidigare forskning tas exempel upp som både kan kopplas till temat och vikingarutten som attraktion, men även styrka teoriernas grundvärderingar.Under arbetets gång har vi kommit fram till att samarbete är något som viktigt vid skapandet av en cross-Border produkt.

Transboundary protected areas are a fairly recent concept that have been increasing in popularity and are increasingly being integrated into large international organizations? environmental policy making. This essay examines the phenomena through the cooperation between two national parks, Parc National des Pyrénées in France and Parque Nacional Ordesa Monte Perdido in Spain. The theoretical framework used in this essay is based upon Border theory, focusing on the different factors that influence the behavior of the Border dweller and how the different social conceptions of nature influence the way it is managed. The results in this study result from researching published and private documents from the national parks and interviews carried out with staff from the park administrations from both countries.

Projektet behandlar det sublima i relation till arkitektur; både som händelse, diskurs och institution. Genom ett event som dynamisk förskjuter arkitekturens parametrar och sätter dessa i kontinuerlig förändring i relation subjekt-tid och objekt-rum. Ett gränsöverskridande erfarande av arkitektur..

The concept of the dynamic region has become a more prospering thought in the era of globalisation. This concerns in particular, cross Border regions ? well-integrated territorial regions crossing more than one nation. In this paper I examine the development from a critical perspective and I map the democratic pitfalls of new territorial political constructions across national Borders. The empirical analysis is a case report taken from the Öresund region, a cross Border region between Sweden and Denmark.

The purpose of the essay is both to bring forward the threats images, sectors, actors and referents that can be found at the European Border between 2007-2010 and to explore whether they change during this period. Furthermore, the essay also intends to review the Copenhagen School?s theory of securitization. The analysis of the essay will be done on the European commission?s ?Enlargement Strategy and Main Challenges?, a rapport that focus on the European Border and its enlargement.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-Border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-Border activities and reduce ?red-tape?.