Ever since the nation-state has existed identity has been a big deal, it is told that identity is a tool needed to be able to receive consensus from the people concerned on a certain matter. As the European Union is continuously shaped and reshaped due to changing geographical borders, as a consequence of new member-states the aim to integrate the Union equally across its surface has not been an easy task to solve. A lack of trust from the inhabitants in the European Union is a fact, and therefore the main duty of the Union has become to rebuild the trust from beginning to end, creating a Union which easily can be identified with. Since the process of national identity relies upon an excluding-including process and the use of the Other, the identification process on an European level has indeed had fierce effects on the inhabitants within and outside the Union.One of many things that this essay aims at showing is how mythmaking has become a way used by the elite in the Union to integrate a European identity, the myths refer back to a Golden Age when Europe was prosperous and in bloom. Among other tools used to integrate and create a European identity we find such as; unity in diversity, a cultural inheritance based on common denominators such as Christianity and Latin traditions, symbols and a European citizenship.

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.

When a company is part of an agreement there is a risk that one of the collaborators pursues similar business and takes up competition with the partner or chooses to reveal information about their partner to other parties. To avoid this, companies establish a confidentiality agreement that prohibits the parties to reveal any information. Confidentiality agreements that are eternal have become more common in Swedish contract law in commercial relations. As a result, disputes between collaborators have occurred regarding the unreasonable length and validity of the agreement at a later stage.When a confidentiality agreement is considered to be unreasonable, 36 § of the Swedish contract law (AvtL) can be applicable. The paragraph deals with the legitimacy and the opportunities of re-adjustment of the unreasonable contract.

The Swedish government has made the decision to transform the talking book system from an analogue system to a digital system called DAISY by the end of 2004. The purpose of this Masters thesis is to examine how public libraries are affected by this system change. This is carried out by studying the current situation in public libraries concerning the transition to DAISY. This qualitative oriented study is primarily based on interviews with four librarians and three library managers at six public libraries. Management by objectives is here seen as a suitably theoretical framework since public municipal libraries are partly regulated by the governments goals and laws.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Många anhöriga till officerare som tjänstgjort i internationell insats har upplevt negativa fysiska och psykiska besvär under och efter insatsen. Men hur påverkar detta officeren när denne ska återgå till det ordinarie arbetet eller åka på nästa insats, sett från en psykosocial arbetsmiljöaspekt? Och förändras detta med anledning av de nya lagstadgade kraven om tjänstgö-ringsskyldighet och uppföljningsansvar? Detta handlar en del av studien om. Den andra delen av studien beskriver hur ett framtida anhörigstöd kan utformas, kopplat till de nya kraven.Studien syftar till att ge en ökad förståelse till att officer och anhöriga tillsammans utgör en ge-mensam social ordning och att ge underlag till fortsatt forskning. Vidare syftar studien till att bidra med konkreta förslag till anhörigstöd till myndigheter och organisationer som idag arbetar med det.Studiens empiri erhålls genom djupintervjuer med sex långvariga partner till officerare som kom-pletteras med textempiri.Studien påvisar att det finns tendens till ett meningssamband mellan anhörigas upplevda välbefin-nande och officerens psykosociala arbetsmiljö.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Corporate Social Responsiblity is today a well known concept in the business world. The concept contains responsibility and sustainability for those who chose to work with Corporate Social Responsibility and the three responsibility areas within the concept. Responsibility and sustainability is of importance, no matter what core business a corporation has. The responsibility goes both out from the corporation, to take care of the surrounding society and the environment. The responsibility also concerns the corporation interal, aiming for a sustainable work enivornment and good working conditions.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

AbstractThe aim of the study was to describe district nurses experiences meeting intimate of cancer patients in home care. The study had a qualitative approach with a descriptive design. The sample consisted of ten district nurses employed in primary health care, working in emergency duty in a district in the Middle of Sweden. The results are presented from the two categories; to communicate and being competent, which was formulated to one theme. The theme ?Being safe in one´s professional role, being aware of possibilities and difficulties when encountering intimates in home care?.

In the last couple of years changes in the legal systems treatment of young offenders has given the social worker more legal responsibility. In view of this, our purpose with this study was to examine how social workers and prosecutors apprehend the role of the social worker during the legal process. The study was delimited to look into the handling of young offenders between the ages of 15 and 18 years old. The questions we intended to look at were: How do the social workers reason when trying to see the need of a child within a legal context; Do prosecutors and social workers experience that they have different approaches when looking at young offenders, as a consequence of their different professions; What is the opinion among social workers considering the duty of the social services to administrate community service for young offenders; How do the social workers argue when determining whether or not a young offender has a "special need for care". These questions were answered through empirical studies where six social workers and two prosecutors were interviewed.

Holy war against the aberration and the newspaper terrorismHeligt krig mot förvillelsen och tidningsterrorismen This paper explores Bernhard von Beskow?s (1796-1868) conservative critique of the, for the early 19th century, new dominating voice in public matters namely the liberal press. There are competing narratives about the emerging liberal press and its critics. On the one hand the conservative critics were seen as hopeless reactionaries which acted against freedom of the press, themselves stripped of positive ideals and/or handled with little interest as footnotes in the great story of the liberal victory over its opponents. On the other hand this story has been questioned and an alternative has been presented of how to understand the conservatives and their critique of the press.

Bakgrund: 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige. Avskaffandet i Danmark och Storbritannien medförde problem för mindre företag att bli beviljade krediter hos bankerna. Därmed är det intressant att studera hur avskaffandet har påverkat kreditbedömningen av mindre företag i Sverige.Syfte: Syftet med studien är att studera vilka faktorer som har betydelse vid kreditgivning till mindre företag. Fokus ligger på hur tillförlitlig små respektive stora banker anser att en icke reviderad årsredovisning är jämfört med en reviderad årsredovisning eller om andra faktorer anses viktigare. Studien ska därmed underlätta för mindre företag som står inför beslutet att välja revision eller inte.Metod: Studien är genomförd ur en kvalitativ ansats där empirin samlats in genom semi-strukturerade besöksintervjuer.

Every now and then, in media research studies and in various newspaper articles, schoolboys´ issues reading habits are discussed. Much of what is written concerns boys decreasing marks in the field of literature, in the Swedish language and also their negative attitude towards reading books. Some scholars claim that boys do not read because they consider reading books as a women´s duty. Other people believe that underlying causes for boys negative attitude towards reading is biological, that it´s genetic and consequently physical, and that male and female brains are functionally different. Another theory of today is that boys actually reads, but not that kind of texts and literature that they are exposed to in school.Based on a selection of these opinions and theories, and my own experience and interest for questions concerning school and gender, the aim of this studie was to examine boys worlds of reading.