Sammanfattning Inom koncerner kan det vara en betydande fördel att kunna resultatutjämna mellan bolagen. Olika länder har olika regelsystem för att möjliggöra resultatutjämning. Utöver de nationella lagstiftningarna måste varje medlemsland inom unionen ta hänsyn till EU-rätten. EU-domstolen kommer löpande med nya avgöranden där medlemsstaternas lagar anses vara förenliga eller oförenliga med EU-räSummary Within groups of companies there might be a considerable advantage if there is a possibility to neutralize the result between the companies. Different countries have, to make neutralization of the results possible, various legislation. In addition to the national legislations, every member of the Union has to take EU-Law into consideration. The Court of Justice of the European Union is cur

Triple helix concept is old and well applicable in developed nations but in developing countries it is not so old and hardly applicable. It consisted on three basic elements of regional innovation system which includes government, universities and industry. Rather then taking regional innovation system as a whole now a day more emphasis is on these three key elements because of their great importa

Till följd av finanskrisen förlorade konsumenter genom placeringar i riskfyllda finansiella instrument stora delar av sina investeringar. Under åren 2008 och 2009 inkom fler klagomål till Finansinspektionen och Konsumentverket jämfört med tidigare år om att många konsumenter via rådgivning rekommenderats produkter som inte motsvarat den risk de varit beredda att ta eller att information om risken The aftermath of the financial crisis meant that many consumers lost parts of their investments because they had invested their savings in risky financial instruments. Between the years of 2008 and 2009, the Swedish Financial Supervisory Authority, Finansinspektionen, and the Swedish Consumer Agency, Konsumentverket, received more complaints, compared to previous years, regarding financial advisor

Detta examensarbete behandlar främst de sakrättsliga verkningarna av en aktieöverlåtelse, samt den centrala värdepappersförvararens ansvar för skada. De två sakrättsliga exempel som behandlas i denna uppsats är konsekvenserna av att aktiebrev inte är utgivet i kupongbolag, samt förkommet aktiebrev. Sedan behandlas även den centrala värdepappersförvararens ansvar för skada enligt 7 kap LKF. UppsatsThis thesis deals primarily with the impact on right in rem of stock transfer, and the CSD:s liability for damage. The two substantive examples treated in this thesis are first the consequences of a situation when no shares certificates are issued, and secondly a loss of share certificates. Additionally the CSD:s liability for damage according to chapter 7 in LKF will be treated. The thesis sums u

Den mest kännetecknande aspekten av avtalsrätten är dess långtgående avtalsfrihet, vilken möjliggör att kommersiella avtal kan influeras av hur avtal konstrueras inom andra rättssystem. I avtalsrätten syns denna utveckling tydligt i och med förekomsten av boilerplate klausuler i kommersiella avtal. En av dessa klausuler är integrationsklausulen. Den vedertagna uppfattningen om innebörden av en iThe most characteristic aspect of Contract Law is its far-reaching freedom of contract, which makes it possible for commercial agreements to have an influence on how contracts are construed within other legal systems. In Contract Law this development is apparent with the use of boilerplate clauses in commercial agreements. One of these clauses is the integration clause. The recognized understandi

Göta River, in Swedish Göta älv, is Sweden’s largest river as to flow rate. The surrounding river valley landscape is also among the most prone to landslides in the country, with cohesive sediments, including quick clay, as the dominant soil type. Both natural and anthropogenic erosion and sediment transport are occurring in the river, in the latter case induced by for example ship-generated waves

Ett lokalhyresavtal kan vara ingånget för långa tidsperioder och en frågeställning för såväl hyresvärd som hyresgäst är därför om hyresrätten kan förverkas så att avtalet upphör i förtid, om hyresgästen bryter mot bestämmelser i avtalet. Anser hyresvärden att hyresgästen åsidosätter skyldigheter som går utöver jordabalken kan 12 kap. 42 § första stycket 8 JB åberopas som förverkandegrund. I denna Non-housing tenancy agreements can have long terms of agreement. It is therefore an interesting issue for the landlord and the tenant as to whether the tenancy can be forfeit or not. When the parties have specified obligations in the agreement which go beyond the Land Code, 12:42 1 st. p. 8 the Land Code is applicable. This means that the tenancy is forfeit if the tenant neglects contractual oblig

This essay is aiming to understand the Swedish compulsory schools fostering of pupils to democratic citizens. By an engagement in Foucaults governmentality theory is the essay taking aim at provide a different view on the democratic fostering, by considering it as a specific form of power exercise. The essay is suggesting that we with this view can reach higher understanding of the Swedish compuls

The Roma people have been living in Europe for about a thousand years. But still they have not been integrated in to the European society. In many places around Europe they are being subjected to unfair and sometimes illegal actions due to their ethnicity. At the same time many European countries have adopted multicultural integration policies in which the main goal is to integrate ethnic and cult

By employing the concepts found within the neo-Gramscian theory this thesis analyzes the role and effects of the Russian oligarchs during a period of transition in Russia, primarily from 1991 to 1993, during the so-called Yeltsin era. The political and economic changes during this period of time, especially the new market and privatization reforms that were implemented under Yeltsin contributed to

The existence and extension of the Swedish wolf population is a highly contested issue. In January 2010 the Swedish government issued permission to hunt 28 out of the total population of approximately 200 wolves. This license hunt brought about and created even more attention to the wolf issue. On the one hand, protection and care for biological diversity is put forward as an argument in favor

The public debate on prostitution and the Swedish Sex Purchase Law is still unfinished and highly controversial, not only in Sweden but also abroad. The Sex Purchase Law has attracted much international attention because the law is exclusively aimed at the purchaser of sex and does not single out the prostitute as an offender which makes this law unique in an international comparison. On the basi

This is an empirical and text analyzing study about different religions and the question is if there are any intolerant values against religion in Skåne, the southern part of Sweden. Other studies have shown that there are values against religious minority groups in the area. I have done an investigation in high schools in Malmö and Landskrona about values about religion. I did a pre-study before

Today Norway possesses world leadership within salmon-farming. Although strongest in this field, Norwegian aquaculture faces certain challenges in relation to salmon and trout cultivation processes. The problem of sea lice, a parasitic disease affecting salmonids, poses significant concerns to fish producers. The question is whether this disease is able to undermine competitive advantage of Norweg

The thesis investigates the municipal government of teaching efforts towards inclusive education of students with special needs. The focus is on the development of a definition of the 'normal' student through municipal inclusive education policies. The theoretical point of departure is a gender perspective on the concept of 'normal' combined with Michel Foucault's concept of go

In this study the transitional justice strategies implemented in Kenya are analysed from the perspective of transitional justice. Kenya is currently undergoing a transition process in which measures have been implemented in order to address past human rights violations. This includes an official inquiry, a truth commission, and criminal investigations. According to the theory of ”hijacked justice”

Religious communities or religious cults? Where do the first evolve into the other? The word cult has since the beginning of the movement had a negative sound, even though many people don't even know exactly what it is. We know what we read and hear from media, which sets the word cult in a certain negative mood. This is a thesis about religious cults and how children who are born into them ge

The purpose of this thesis is to understand how consumers perceive the introductions of other-named private brands and how adding such products affect store image. A case study has been used together with semi-structured interviews have been done in order to understand consumer perceptions, using qualitative analysis. The main theories that the study are based upon are theories concerning store im

Under 2010 anmäldes 18 200 brott mot skattebrottslagen, inklusive grovt skattebrott och vådslös skatteuppgift. Skattebrott upptäcks och anmäls vanligtvis av Skatteverket eller av konkursförvaltare. I de flesta fallen förekommer även en skatteprocess i vilket det ingår skattetillägg. Skattetillägg är en särskild avgift som utgår med 40 % av den skatt som felaktigt deklarerats. Det finns ingen som In 2010 almost 18 200 crimes against the Tax Act, including gross tax crime and tax misdemeanors were reported in Sweden. Tax crimes are usually detected and reported by the Swedish Tax Agency or the liquidator. In most cases a tax procedure even occurs with the debiting of tax surcharges. Tax surcharges is a special charge added to the normal tax with 40% when the income was wrong declared. Ther

Today most companies have online sales channels. Most commonly have companies started offline and then later expanded online while others have started their business online through, for example, web shops. Even though we today are living in a high technology society, the existence of an offline sales channel is still needed. But what is the exact definition of a sales channel really? In today’s