I de flesta av EU:s medlemsstater kan bolag inom samma koncern resultatutjämna mellan sig. Förutsatt att bolagen har hemvist i samma medlemsstat kan ett bolag som går med vinst utjämna denna mot ett annat koncernbolags förluster. På så vis blir koncernen beskattad för sitt nettoresultat och skattebelastningen blir varken högre eller lägre än om verksamheten hade bedrivits inom ett enda bolag istälMost EU Member States have tax systems allowing domestic groups of companies to offset their losses both horizontally and vertically within the group. Since the groups will be taxed on their net result, the overall tax burden is neither higher nor lower than if carried out within a single company. If, however, the group chooses to establish a company in another Member State, it looses the right t

At Tampere in 1999, the principle of mutual recognition was declared the cornerstone of criminal law cooperation within the European Union. The idea was that a Member State shall recognise a judicial decision in criminal matters taken by a judicial authority in another Member State as if the decision had been taken by one of its own judicial authorities. The argument put forward was that mutual reÖmsesidigt erkännande utsågs till hörnstenen i det straffrättsliga samarbetet inom the europeiska unionen i Tammerfors (Tampere) 1999. Tanken är att en medlemsstat ska erkänna ett juridiskt beslut fattat av en behörig instans i en annan medlemsstat som om beslutet var fattat av en av statens egna behöriga instanser. Det huvudsakliga argumentet för ömsesidigt erkännande var att det skulle medföra e

The European Union’s Generalized System of tariff Preferences currently provides preferential access to 176 countries. In 2007 the total value of the preferential imports was €57 billion. The objective of the European Union’s Generalized System of Preferences is to promote development through preferential trade. Thus the countries benefit from various tariff reductions and exceptions depending on

Syftet med detta arbete är att utreda om brandmännens praktiska färdigheter har förändrats sedan utbildningen Skydd Mot Olyckor (SMO) trädde i kraft. I detta arbete förklaras praktiska färdigheter som ”hur väl man hanterar och är insatt i hur verktyg och redskap fungerar som ingår i brandmannayrket – t.ex. kedjesåg, klippverktyg, pumpar, motorkap med mera”. Vid Helsingborgs Brandförsvar där studieThe purpose of this study is to investigate if the practical skills of firemen have changed since the education Skydd Mot Olyckor, SMO (eng. Protection Against Accidents, SMO) was introduced. In this study, the term ”practical skills” is defined as ”how competently one handles and understands the use and function of tools used in the fireman profession, e.g. chainsaw, cutting tools, pumps and cros

This paper studies the determinants of foreign direct investment in the countries that joined the EU from 1985 to today, and the impact of EU membership on their Bilateral FDI inflows from all OECD countries. The empirical method used is the gravity model, extended with additional explanatory variables, and the econometric models used are pooled OLS, a panel FE model and the FE Poisson model. We f

This Master’s thesis is performed on behalf of Alfa Laval, a multinational company providing technological products and services. Alfa Laval has in the past had a lot of successful mergers, but there were also those cases that led to sell off and those that had potential to add more value than was actually realized. In the common case, it has been shown that 60-70 per cent of M&As fall short w

Denna undersökning utreder den diskrepans som finns mellan 40 a § URL och 3 § 2 st LAU. De två paragraferna kan framkalla motsägelsefulla situationer för arbetsgivare och arbetstagare när både upphovsrätt och patenträtt kan ges ett datorprogram. Ämnet berör till stor del det immaterialrättsliga området, men ses utifrån ett arbetsrättsligt perspektiv. Denna typ av undersökning är intressant då de oThis study investigates the discrepancy between 40 a § URL and 3 § 2 st LAU. The two sections can produce contradictory situations for employers and employees when both copyright and patent law can be given a computer program. The subject is mainly linked to intellectual property law, but is viewed from a labor law perspective. This type of study is interesting, because the different fields of law

En grundläggande utgångspunkt enligt svensk lag, är att barn har rätt till umgänge med den förälder som barnet inte bor tillsammans med – men hur värnas denna rätt? Barn är omyndiga och har ingen legal möjlighet att väcka talan vid domstol i dessa ärenden. Enligt domstolsverket avgjordes dock cirka 3000 fall år 2009 avseende vårdnad, boende och umgänge vid domstolarna i landet. Närmare en halv mChildrens right of access to the parent with whom they don’t reside is a fundmental point of view according to Swedish law – but how is this right maintained? Children are regarded as minors and they have no means to institute legal proceedings before the court, in these matters. However, according to the national courts administration, around 3000 cases regarding custody, residence and access we

I samband med askmolnet under våren 2010 ställdes flertalet arbetsgivare inför problematiken hur arbetstagares frånvaro skulle hanteras. Uppsatsen redogör vilken arbetsrättslig reglering som finns när det gäller frånvaro orsakat av en force majeure situation, samt hur några utvalda organisationer tillämpade dessa regler i samband med askmolnet. Den belyser även hur regleringen skiljer sig beroendeDuring the spring of 2010 the ash cloud from an erupted Icelandic volcano caused serious problems across Europe. Several organisations faced problems, for example stranded employees abroad who were unable to appear at work. This paper describes the Swedish labour law regulation that exists in the absence caused by a force majeure situation, and how some selected organisations applied these rules i

In one year we Swedes consume approximately 800 kg food which means that the consumer choices we make in the stores is very important for both our health and environment. Health and environmental issues are now well-publicized debates and how consumers can affect our environment and our health are important issues. These environmental and health issues has become like a trend among consumers in se

Older and normally more low-scale buildings are from a historical and cultural perspective in need to be preserved. But these older buildings are often also perceived as contributing to more beauty-oriented values to an urban environment, so called charm. For these reasons, new building development projects should be designed in such a way that these qualities are not destroyed. This study has thr

Using panel cointegration structure for eleven European monetary union (EMU) countries we check Driscoll money demand model (where three different types of variables are used) that the variables of this model has a long run relationship or not. These variables are Real M3, Real GDP and opportunity cost. As opportunity cost we use long term interest rate, deposit interest rate and spread between lo

Den aktuella studien undersöker effekten av rytmikträning på verbalt arbetsminne. Deltagarna var en skolklass 6-åriga barn, jämnt indelade i en experimentgrupp och en kontrollgrupp. Studien omfattade 10 träningstillfällen under 5 veckor. Experimentgruppen tränades med rytmikövningar, med tyngdpunkt på rytm och minne, som antogs ha stor effekt på arbetsminnet medan kontrollgruppen deltog i gängse rEurhythmics influence on working memory - a quasi-experimental study The current study examines the effect of Eurhythmics training on verbal working memory. The participants were one school class of 6 year old children, equally divided in one experiment and one control group. The study included 10 training occasions during 5 weeks. The experiment group was trained with Eurhythmic exercises, with e

Since a ship is movable and on the same time a very high-priced asset, a ship owner in debt may be very tempted to move it outside a creditor´s reach. Fortunate for the creditor it exist a legal mechanism that hinders this, it is referred to as “arrest of ship”. The purpose of this paper is to outline the current legal position in Sweden regarding arrest of ships and to discuss the specific proble

For the past fifteen years, ever since the Court of Justice’s ruling in its landmark case Bosman, the sporting rules governing player mobility have been a hot topic. The ruling prohibited transfer fees for players out-of-contract thus putting an end to the restrictive transfer system hindering the free movement of football players. The Court also abolished the nationality restriction where clubs w

The adoption of the International Convention on Civil Liability for Bunker Oil Pollution Damage 2001 plugs a gap in the otherwise comprehensive international liability and compensation regime for ship-source pollution. Although liability for bunkers pollution from tankers was partially regulated by other civil liability regimes, bunker spills pollution from other types of vessels was left uncovere

Temporary agency work is one of the newest forms of work worldwide and growing rapidly over the past two decades. It is regarded as a tool to create jobs with a stepping-stone function to the labour market and to contribute to the demand of labour flexibility. However, with a triangular and flexible nature, temporary agency work as an irregular employment to some extent undermines the employment s

Both the EU and Member States in treatment of third-country nationals have to follow so-called “international minimum standard of treatment of aliens”, meaning that states are allowed to treat aliens in the same way as their own nationals, but in no case such treatment to be less than fundamental human rights stipulated in contemporary international instruments. Such standard is not stipulated in