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Denna uppsats har som syfte att klargöra den aktuella omfattningen av koncernavdragsrätten inom EU såsom den formulerats i Marks & Spencer med beaktande av senare års praxis, i synnerhet det viktiga målet Kommissionen mot Förenade kungariket. Doktrinen om slutliga förluster kan ses ha blivit striktare under de senaste årens rättsutveckling, till stor del på grund av att EU-domstolen uttalat atThis essay aims to clarify the current scope of cross-border loss-relief between subsidiaries in the EU by examining the Marks & Spencer-case, along with its following case law up to the most recent cases by the ECJ, in particular Commission v UK. The final losses-doctrine seems to become stricter in later years, much due to the ECJ concluding that member states cannot be expected to account f

Today the Swedish education system faces major challenges. This study deals with school segregation, and the broad topic is narrowed down through a qualitative study that intends to capture several dimensions of how the municipality in Malmö works to improve the conditions for a good and equal education. It also tries to highlight the ideological discussion of why this work is important for the ci

The aim with this study to study is how the public participation has been in a planning process in Malmö by doing a case study of the public participation in the planning of Dragörkajen. The methods in this study are analyses of official document by Malmö stad of the project Dragörkajen and interviews with a municipally official and with an association in Limhamn. The municipally official has been

The concept of social sustainability is difficult to define and is often perceived as broad. The aim of this thesis is to narrow it down, in a perspective concerning the Right to the City. The thesis also aims to examine how planning for the Right to the City in conjunction with social sustainability, through planning for social mix, might lead to a process of gentrification. The object of the stu

Swedish fire and rescue services are in a transformation that shifts towards an increased focus on preventive actions as well as more strategic oriented activities within the organizations. To support and develop such types of activities, Geographical Information System (GIS) could be an effective tool to manage and analyze geographic data. This thesis aims to examine the prerequisites for develop

Segregation is a counteracting process for social sustainability. Planning practice and the pertinence of social aspects raise public participation as important. Public space, as a meeting place for people to interact, play great significance in exclusionary and inclusionary processes, with relational impacts regarding access and the right to develop the city and themselves. Gothenburg, facing com

In the media there is a lot of talk about the shortage of housing. The purpose of this paper is to understand what the concept of housing shortage means and to examine how officials, both public and private define the concept. The study also investigates what shortcomings that interviewed informants identify with the Swedish housing system. The study is conducted with a qualitative approach and th

Skåne faces great challenges for young people entering the labour market. The challenges include problems for unemployed and employers to meet. Furthermore, another challenge is all about low educational tradition. Last year (2015) Region Skåne started up a project called 1+1=3, where the aim is to work between administrations to get a better overview on how to tackle the challenges. This study is

An ongoing discussion in Sweden regards the reduced green areas as a consequence of urbanization and housing shortages. Previous research emphasizes positive effects that nature has to our health. Public outdoor environments such as playgrounds or parks are the basis of children's play in their neighborhood. To plan and create good environ-ments, for children to grow up in, is therefore necess

Syftet med denna framställning är att, mot bakgrund av att arvsrätt existerar inom äktenskap, undersöka om sambors avsaknad av arvsrätt är motiverad samt att diskutera sambors efterlevandeskydd de lege ferenda. För att uppnå syftet undersöks efterlevandeskyddet för sambor respektive makar, hur efterlevandeskyddet för sambor kan stärkas, hur sambors avsaknad av arvsrätt är motiverad och till sist hThe purpose of this thesis is to investigate whether or not it is justifiable that cohabiting partners don’t inherit from each other, given that married couples do. Furthermore, I am going to discuss cohabiting partners’ provision for surviving lex ferenda. Towards this purpose I will look into current survivorship legislation that affects cohabiting partners as well as married couples, how it can

Föreliggande uppsats syfte är att undersöka i vad mån svensk rätt tillgodoser asylsökande ensamkommande barns rätt till en ställföreträdare under asylprocessen och vid ett eventuellt beslut om uppehållstillstånd. Uppsatsen tillämpar rättsdogmatisk metod. Syftet besvaras utifrån frågeställningar som ämnar ge svar om vilken rätt som föreligger till en ställföreträdare, vilken funktion den gode manneThe aim with this essay is to investigate how Swedish law accommodate unaccompanied children with a representative during the asylum process and if asylum are approved. Unaccompanied children are defined as children under 18 years of age who have been separated from both parents and are not being cared for by an adult who, by law or custom, is responsible for doing so. International conventions

I detta arbete undersöks den svenska principen om dold samäganderätt till makar och sambors gemensamma bostad. Syftet med arbetet har varit att undersöka rättsutvecklingen i de båda länderna och utifrån detta undersöka i vilka avseenden det föreligger rättslikhet mellan de båda ländernas rättstillämpning, och i vilka avseenden det föreligger väsentliga skillnader. Förutsättningarna för uppkomst The object of this essay is to examine the Swedish principle of hidden co-ownership of a domicile jointly used by married couples and / or two persons permanently living together, as well as to compare the Swedish case with that in Norway. Could the fact that Sweden and Norway, being closely related in many senses, apply also to the principle of hidden co-ownership? In order to establish where the

During the year 2008, the government offered a number of different municipalities in Sweden a development agreement. The purpose of the agreement was to reduce the number of districts in Sweden, where a high proportion of residents feel a sense of exclusion, poor health and insecurity. In connection with the development agreement the Crime Prevention Council and the Statistics Office produced stat

The aim of this thesis is to explore how people interact with their environment. With increasing urbanization, cities are under more pressure to accommodate the needs of their inhabitants. Influenced by the sustainability discourse and the challenges of an increasing urban population, the outcome in many cases is densification. However, urban transformation also involves another discourse, that of

Vid förvärv av fastighet genom köp ska stämpelskatt betalas. Stämpelskatten är 4,25 % för juridiska personer och 1,5 % för privatpersoner och beräknas på det värde som är högst utav köpeskillingen och taxeringsvärdet året innan lagfarten för förvärvet beviljades. Är fastighetens värde väldigt stort kan stämpelskattekostnaden då bli väldigt hög. För att minska kostnaden för stämpelskatt kan andra fWhen buying real estate stamp duty is to be paid for the transaction. Instead of buying the real estate unit the transaction can be made using land parceling. This is an approach used to reduce or avoid the stamp duty. The aim of this essay is to look into if three-dimensional land parcelling is used with the intention to avoid stamp duty and what the consequences are. Three-dimensional land parce

Till skolan kommer elever med olika förutsättningar för sitt lärande. För en del elever är den ordinarie undervisningen inte tillräcklig för att nå uppsatta läromål. Inom den s.k. särskilda elevstödjande verksamheten kan skolan vidta åtgärder för elever som är i behov av extra stöd i lärandet. Inom sådan verksamhet kan uppgifter vara av allt ifrån integritetskänslig till harmlös karaktär. OffentStudents come to school with different settings for their learning. For some students the regular teaching is not sufficient to achieve the set learning goals. In the so-called special student support activities (Sw. särskild elevstödjande verksamhet), the school can take action for students who are in need of extra support in their learning. Within such activities, data can range from sensitive t

I detta examensarbete analyseras vilka möjligheter det finns att utforma ett energisystem som helt eller delvis ska försörja ett planerat bostadsområde i Höllviken. Energisystemet ska endast bestå av lokala och förnybara energikällor. De tekniker som valdes att studera var vindkraft, vattenkraft, geotermi och solenergi. Arbetets fokus låg mest på områdets förutsättningar och vilken årlig energipot

The thesis aims to investigate how a transformation, possible extension, and change of use of an historical building can strengthen the connection to the site’s history and contribute a richer variation and new qualities to a development area. This is done by making a design proposal for a current transformation project called Magasin 405. Magasin 405 is a port warehouse in Oceanhamnen at the cent

The western culture has long been on the world stage in the design, business, and cultural activities while the beautiful Chinese historical culture has been forgotten. Culture communication and acculturation improved design are fascinating fields. Combining design and business thinking is also an area that is worth to be researched. There are not many projects that have studied “cross-cultural” d

Vårdnadsrelaterade tvister har ökat markant de senaste åren. För varje tvist finns det minst ett barn som påverkas, men barn saknar i svensk rätt både talerätt och processbehörighet i dessa mål. Det finns emellertid vissa rättigheter som ska tillförsäkra att barnets intressen tillgodoses i processen; barnets bästa och barnets rätt att komma till tals. Barn har rätt att uttrycka sina åsikter och atFamily law disputes concerning child custody, residence of the child and the child’s right of access with a parent have increased significantly over the last years. This means that more children get involved in these kinds of disputes every year. In Sweden, children have no right to litigate and no procedural capacity in these proceedings. Instead there are other rights that are supposed to ensure