Several factors have influenced the recent development in charging of heavy goods vehicles in Europe. European legislation is changed and the political will is strong in many countries. The public awareness and acceptance is large for the need to put a price and a cost on the use of infrastructure. Environmental concerns are also actuating change in this direction. Systems are being introduced to support and enhance principles of marginal cost, fair pricing, inclusion of emission factors and to support modal shift. This has laid the foundation for a payment will for good technical solutions in the field of road user charging. This licentiate thesis aims at analysing and identifying the most important factors and areas to focus on for reaching a successful implementation of a system for charging heavy goods vehicles based on distance and marginal cost. These are: - Public acceptance and use of opportunities and public opinion - The political process and most important decision points - The legal framework before and during introduction as well as for operation of a system - The institutional framework - Responsibility assignment - System procurement and implementation, including procurement strategy, technology choices, testing and demonstration and interoperability Another important contribution is the implementation process model for an introduction of a distance based system for heavy goods vehicles in a country. The model comprises of the most important aspects to consider which has been made through the study and analysis of both implemented and cancelled systems as well as planned introductions, where the Swedish work in this direction has formed the major part of the analysis. The implementation process model with its main actors, decision points and information flow between actor groups are cornerstones of the model, which can serve as a tool for future implementers to follow.

This paper addresses the so-called political rationale of the European Union’s (EU) regional policy in the context of the forthcoming eastern enlargement. The political rationale emphasises a particular type of organisation, involving multiple layers of governance and actors. This organisation is considered important in effectively reducing regional disparities. Regarding the great amount of EU regional funding the candidate states in Central and Eastern Europe (CEE) are expected to receive upon accession, capable institutions and structures for handling these funds are vital. Also, it is a crucial part of the EU’s accession criteria. By using Hungary and the implementation of the partnership principle as a case study, the process of preparing for the regional funds in CEE is investigated in-depth. A policy analysis of the cohesion between EU policy objectives and the Hungarian implementation process of the partnership principle serves as the overall basis for the analysis. In order to analyse and understand the implementation process, Historical Institutionalism (HI) is applied as a theoretical framework. It contributes by assessing the factors affecting the implementation process and thus, policy coherence. A triangulation of data consisting of interviews with Hungarian officials and EU Member State experts involved in the implementation of partnership practices, primary and secondary texts as well as basic statistics is made against the propositions formulated through HI. In turn, a number of analytical findings have been discovered. Firstly, the policy process is seen as highly constrained by formal and informal institutional factors, created by historical policy legacies. These have shaped the goals and preferences of the actors involved and have also privileged certain groups over others. In turn, path-dependency is noticed. Secondly, this has made policy cohesion rather weak, with certain short-term requirements being fulfilled but with a lack of more in-depth, long-term measures. Thus, there is a mismatch between the EU and the Hungarian regional policy organisation. Thirdly, although the formal institutional mechanisms for change are rather rigid, indications of informal mechanisms providing possibilities of institutional change were found, with some actors adapting to the EU enlargement context. This could lead to partnership practises gradually infiltrating some ofthe institutional and organizational features and in turn, become strengthened through the multi-level governance structure of the EU. Yet, implementation of the partnership principle is identified as a long and open process, with the real challenges arriving as Hungary enters the EU

In this modern period, societal and religious groups are strongly divided regarding the acceptability of abortion. Despite so many attempts by various groups to find a middle ground, the debate on abortion still remains largely polarized, at its most dramatic point with the extreme conservatives claiming abortion to be the moral equivalent of murder and the extreme liberals see it as devoid of moral import. And this polarization is due to the legal battle that continues to shadow moral discussions. An acceptance of an ethical nuance will here play as a concession on the deeply contested question of whether abortion should be a legally protected option for a woman, and to an extent blame for the continued crudeness which can be laid at the doorstep of a moral theory itself. Apparently, the ethical literature on abortion has focused almost exclusively on the tiniest moral assessment on whether and when abortion is morally permissible. This question is a crucial one indeed and its answer is desperately sought in this thesis by exposing the position of the Catholic Church.

The Baltic Sea is a sensitive and unique ecosystem that has been strongly affected by human activity in the area. It is an important cultural and natural resource that contributes with several economic benefits. Among the many documents aiming to protect the Baltic Sea, this thesis concerns two of the action plans; An Agenda for the Baltic Sea Region – Baltic 21 and HELCOM Baltic Sea Action Plan, which are two of the most recognised documents aiming at protecting the Baltic Sea area. The two documents was analysed using three different types of text analysis. As the main goal in all environmental protection is to urge preventive action in protecting the environment, the two documents will be analysed with the aim of investigating whether preventive action is advocated in the protection of the Baltic Sea, even though the region is threatened and have many problems from an environmental point of view. The two documents differ structurally as their approaches differ. The HELCOM Baltic Sea Action Plan (BSAP) has an ecosystem approach, whiles the Baltic 21 has sustainable development as its primarily approach. The results of the study further show that preventive action is advocated in both documents. However, the BSAP presents a cleared preventive approach and suggests more preventive action than Baltic 21. Baltic 21 lack a clear connection to the Baltic Sea and instead focus in the whole Baltic Sea area. There are few clearly preventive action presented in the protection of the actual Baltic Sea in Baltic 21. Instead the Baltic 21 shows a vague argumentation and few actions aiming at preventing environmental harm to the Baltic Sea.

Purpose: The overall purpose of this thesis is to provide an analysis of the effects of the documentation requirements on transfer pricing and provide a clearer picture of the documentation requirements in transfer pricing. Furthermore, the purpose is to analyze whether the chosen method of Superfos is adequate related to the new regulations. Background: In 2007, new regulations concerning the documentation of transfer pricing was enacted in Swedish law based on OECD guidelines. This change has led to new internal guidelines for companies regarding their transfer pricing work since the requirements apply to both Swedish owned companies and foreign owned companies. Furthermore, with this change, a great uncertainty about the requirements is shared by companies. Method: This thesis has been conducted as a qualitative case study with Superfos as the case company. A deductive approach has been used and the collection of data consists of both primary and secondary data. Primary in the form of an interview with the finance manager at Superfos and secondary through the use of the Swedish tax authority's stated guidelines concerning transfer pricing as well as books, journals and databases. Conclusion: In the conclusion we present a clarifying model of the documentation in transfer pricing based on the data collected for this thesis. In six steps, a clarifying picture of the overview, company structure, transactions identification, functional analysis, comparability analysis and results is provided.

The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated enterprises. In order to satisfy all parts and serve the dual objective of securing an appropriate tax base in each jurisdiction and avoiding double taxation, one ambition of the OECD is to harmonize the transfer pricing rules and make them become more uniform. An area in which this goal can be accomplish is at an international level such as the OECD; an important developer in the field of transfer pricing. Different transfer pricing methods has been developed which can be applied by both taxpayers and tax authorities to determine a correct transfer price. Six of these methods has gained international acceptance, although to a more or less extent among various countries, and one of these methods is the PSM. In the years between 1979 and 1995, the OECD had a reluctant standpoint of accepting the application of any transfer pricing method based on profits, such as the PSM. This hesitant viewpoint changed in the existing TPG which explicitly stipulates that the PSM could provide a transfer pricing estimation in accordance with the ALP, which should be accepted in exceptional cases. There are certain situations where a PSM possibly will provide the most appropriate arm’s length result. Since the principle of economics can create complex business environments of both vertical and horizontal integration, contributions of valuable intangibles on both sides of the cross-border transaction, the PSM might be the only method which can be employed. A relevant issue which need to be enlightened is whether the existing guidance provided by the OECD and USA is sufficient from a practitioners and tax administration point of view, or is more guidance needed to better understand the issues surrounding the concept of the PSM. The fact that OECD insist of using comparables to the highest extent as possible when employing the PSM entails practical problems, since it is rather a rule than an exception that reliable comparables cannot be found when valuable intangibles are involved. The Arthur of this master’s thesis has identified three key conclusions which might facilitate how PSM issues can be handled in the future and improve the existing PSM guidance. These conclusions are the need for a uniform PSM interpretation, the need for additional flexibility and acceptance, and the need for additional TPG guidance.

The transfer system was created in order to control player movement between football clubs and has existed since the late nineteenth century. During the negotiation of today’s transfer rules FIFA, UEFA and the Commission found that a breach of contract during the season could upset the balance of competition and therefore should be restricted. It was considered necessary to strengthen the contractual stability and to apply a special rule to preserve the regularity and proper functioning of competition. This was done by the means of a provision stipulating that a football player only can be registered to play with a national association during one of the two registration periods per year, generally known as the transfer windows. Sport has never been included in the formal structures of the European Union and the regulation of sport has instead materialized through verdicts from the European Court of Justice. One of the most influential statements emerging from the Court is that sport is subject to Community law in so far it constitutes an economic activity. Consequently, if the activity is economic there is a risk that it infringes EU law. The purpose of this master thesis is to examine the FIFA transfer window system and to determine whether it violates Article 39 and/or Article 81 EC. The transfer windows, a regulation strengthened by the ECJ in the case of Lehtonen, restrict the ability of players to seek alternative employment and could therefore be regarded as a violation of the free movement of workers. In order to trigger the Treaty provisions guarding the right of freedom of movement the person in question must be a national of a Member State of the European Union and the activity must have a territorial dimension beyond the borders of a single Member State of the European Union. The person in question must also be engaged in some kind of economic activity. It is, however, clear that football players who are members of the European Union and are applying for a job in another Member State, and are performing at a certain level, fulfil these requirements. Footballers should therefore be considered as workers within the meaning of Article 39 EC and the prohibition of discrimination contained in that article which catches non-discriminatory private collective measures, such as the transfer system, invented by regulatory bodies like FIFA and UEFA. When considering the FIFA “windows system” it is clear that it is liable of restricting the ability of players to seek alternative employment in another Member State and should therefore be regarded as a violation of Article 39 EC. Nevertheless, restricted transfer periods have been found by the ECJ to be objectively justified as having sporting benefits in the Belgian Basketball league. It is, however, likely that the “window system”, as it operates in European football, goes beyond what is necessary to achieve team and player contract stability since it is too restrictive and somewhat redundant. Consequently, the FIFA transfer windows do not comply with the requirements of the principle of proportionality and should therefore, if challenged, be regarded as a violation of Article 39 EC. The use of transfer windows in European football can also be considered to be an issue for competition law and in particular Article 81 EC. The article prohibits all agreements between undertakings that restrict competition and affect trade between Member States and has the objective to protect consumers, enhance their welfare and to facilitate the creation of a single European market. The ECJ has, however, acknowledged a certain type of sporting rule that, even though it restricts competition, will be granted immunity from Article 81 EC. The FIFA “windows system” should not be regarded as such a rule since it does not fulfil the required conditions. The transfer windows do little for the competitive balance within the European football. It may be argued that it preserves the appeal and the unpredictability of the finishing stages of a championship. However, they also prevent clubs from developing their economic activity and restrict the free play of the market forces of supply and demand. Furthermore, the “windows system” hinders certain clubs from raising the quality of their sporting performance since clubs in minor leagues with a closed window are losing their best players to clubs in a better league with an open window, without being able to replace them. All of this affects the small and economically weak clubs and strengthens the position of the financially strong clubs. As a result a few strong clubs will, contrary to the best interest of consumers, continue to dominate European football. The FIFA regulation of transfer windows is therefore likely to fall under Article 81(1) EC. It is unlikely that the pro-competitive benefits of the FIFA transfer windows outweigh its restrictive effects since it is improbable that they would be considered the least restrictive means of creating these benefits. Subsequently, the FIFA “windows system” would not qualify for an exemption under Article 81(3) EC and should, if challenged, be void under Article 81(2) EC.

The purpose of this study is, by groupinterviewing students in upper secondary school, to investigate students comprehension of equality on a principle level and a concrete level. The questions at issue are as follows; how is the comprehension on respective levels described and is there any difference or similarities between the two levels? Further more, this study also aims to end with a discussion regarding the result from the mainpurpose in relation to the educational environment.   In my conclusion there is to be find a certain difference between the comprehensions of equality on the two levels. The conception of equality is in the beginning principled and there is no exception from the worth of every individual but however, when the conception is brought out in reality it gets depended of its context and the comprehension for equality becomes more dynamic. The project will be completed with a discussion regarding the results in relation to the educational environment. / Syftet med den här studien är att genom gruppintervjuer undersöka gymnasieelevers förståelse av jämlikhet på en principiell och på en konkret nivå. Uppsatsens frågeställning blir som följer; Hur ser gymnasieelevers förståelse av jämlikhet ut på principiell och konkret nivå och på vilket sätt förhåller de sig till varandra? Vidare ska också uppsatsen syfta till att i relation till resultatet från huvudsyftet mynna ut i en diskussion om den skolmiljö som är.   I min slutsats finner jag att det finns en viss skillnad mellan förståelsen av jämlikhet på de två nivåerna. Begreppet ses till en början som något principfast och det finns inga undantag från individens egenvärde men när begreppet förs ut i verkligheten och det blir beroende av dess kontext blir förståelsen för jämlikhet mer dynamisk då förståelsen blir beroende av vissa faktorer. Uppsatsen avslutas med att diskutera resultatet i relation till skolans värld.

La tesi analizza il quadro normativo relativo alla partecipazione del pubblico nei procedimenti amministrativi applicativi del principio di precauzione. Il lavoro si sviluppa in tre Capitoli: il primo inquadra il tema della partecipazione in materia ambientale nel quadro più generale dei modelli di partecipazione all’attività amministrativa generale presenti in altri settori, come quello dell’urbanistica e della regolazione condizionale dell’attività economica. In questo si precisa, inoltre, la ratio e il contenuto del principio di precauzione e si illustrano i relativi nessi con quello di partecipazione. Il secondo Capitolo affronta l’analisi della disciplina europea ed internazionale in materia di partecipazione ambientale laddove la qualità delle forme partecipative è molto più sofisticata e incisiva rispetto alla disciplina domestica; in esso è analizzato anche il procedimento di autorizzazione per l’immissione in commercio di cibi contenenti OGM. Il terzo ed ultimo Capitolo analizza le procedure di valutazione di impatto ambientale e il ruolo significativo rivestito, in esse, dai modelli di partecipazione. Nella fase conclusiva si mettono in luce gli aspetti critici, sotto il profilo procedurale, dei modelli di partecipazione analizzati e si offrono alcuni suggerimenti diretti al loro superamento. / The thesis analyzes the legal framework provided for the public participation in administrative proceedings connected to environmental matters, especially when the precautionary principle is applied. The work consists of three chapters: the first situates participation in in the Italian general framework for public participation, especially regarding planning and regulatory proceedings. The meaning of precautionary principle and its connections with the public participation are also analyzed. The second chapter analyses the main features of participation in the international and European legal systems and their influence on the national regulations. This chapter deals in particular with the regulation provided by the EU law for the authorization of GM food. The last chapter discuss the role of public participation in the environmental impact assessments. Finally, the thesis highlights the weak points of environmental participation and propose some measures to improve its legal regulation.

The aim of this study was to examine to what extent patients remained silent to the health care system after they experienced abusive or wrongful incidents in health care. Female patients visiting a women’s clinic in Sweden (n = 530) answered the Transgressions of Ethical Principles in Health Care Questionnaire (TEP), which was constructed to measure patients’ abusive experiences in the form of staff’s transgressions of ethical principles in health care. Of all the patients, 63.6% had, at some point, experienced staff’s transgressions of ethical principles, and many perceived these events as abusive and wrongful. Of these patients, 70.3% had remained silent to the health care system about at least one transgression. This silence is a loss of essential feedback for the health care system and should not automatically be interpreted as though patients are satisfied. / <p>funding agencies|Nordic Council of Ministers||Swedish Research Council|2009-2380|</p>