The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, states four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Our understanding is that responsibility is shifting from the community towards the individual within the field of social work. This resulted in our essay, which aims to study how the representatives within social service assistance and churches in Helsingborg work with personal power. Our aim is also to illustrate how these representatives view the boundaries of responsibility between the individual and the community. Our questions are: How do the representatives work with personal power from a micro and macro perspective? How do the representatives look upon their position as representatives? What do the representatives consider as responsibility of the individual respective the community? And; Are there preventing factors from individual responsibility? We obtained our empirical material from a qualitative method consisting of interviews.

This C-essay is a qualitative study designed to create a basis for understanding how managers involved in school affairs perceive the impact of merit points on students? chances to continue on to higher education and how this will affect individuals' life chances.The study is based on three interviews with managers involved in school affairs. In this paper grades, merit points and socioeconomic class differences are discussed.The aim of this paper is to answer the following questions:? What impact does merit points in language studies and the way different languages are valued, in the system, have for the individual and for society?? Who are the winners in the new grading system and who are the losers; how are different socioeconomic groups affected?The material was interpreted with the help of a report written by Ingrid Nordqvist and Monica Langerth Zetterman called "Secondary School competition field-a regional perspective", a paper written by Helen Raven who did a study on grades, national tests and social reproduction and the Frenchman Pierre Bourdieu's theories.The results show that class differences will increase and that it will be difficult to rise in the social hierarchy in the future..

Ungdomsarbetslösheten är ett problem i Sverige och det finns flera unga som uppbär försörjningsstöd. Det har visat sig vara svårt för en del ungdomar att etablera sig på arbetsmarknaden och kommunerna har ett ansvar för skapa arbetsmarknadsåtgärder som kan hjälpa personer att komma ut i arbetslivet. En del unga är mer utsatta än andra vilket gör att de kan vara i behov av ett intensivare stöd. Denna studies syfte är att undersöka vilka komponenter eller händelser i Case management-projektet som haft inverkan för de unga vuxnas livssituation. Projektet som är en arbetsmarknadsåtgärd syftar till att hjälpa ungdomar som har svårigheter med att strukturera upp sin vardag.

Småföretagen har en betydande roll för ett lands ekonomi och Venture Capital fonderna spelar en viktig roll vid finansieringen av dessa företag då de har svårt att erhålla finansiering på vanligt vis. För att VC-fonderna i sin tur skall kunna bedriva sin verksamhet krävs det att de i sin tur erhåller finansiering från en investerare, som därför kommer att spela en viktig roll i denna process. Studien är baserad på en hermeneutisk kunskapssyn och vi valde att genom en kvalitativ metod utföra fem stycken intervjuer med investerare inom pensionsfonder och försäkringsbolag, som visat sig vara de största investerarna i VC-fonder. Vi ville få en förståelse och kartlägga processen i och med att en investerare väljer att investera i en VC-fond och även visa på de olika problemen som investeraren möter på vägen.Detta har vi genomfört genom huvudsakligen en deduktiv ansats, då vi i vår teori tagit upp mycket av de problem som kan uppstå vid en investering, för att sedan genom intervjuer undersöka om dessa problem även uppstår för investerare till VC-fonder. Vi menar att vi även bidrar med ny forskning inom området och i och med detta anser vi att vi har inslag av ett induktivt angreppssätt.Första steget består i att investeraren bedriver en ?screening process? vilket innebär att investeraren gör en aktiv utvärdering av VC-fonderna och dess bakomliggande team.

AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

The thesis investigates how Uppsala University student nations steward their cultural heritage. The survey targets how student nations manage their cultural heritage, what financial priority they give it, their attitude towards it, and their awareness of it.A qualitative study of semi-structured interviews with representatives from 11 out of 13 student nations in Uppsala was implemented. The theoretical framework is based on the theory of David Lowenthal on the importance of cultural heritage, Susan Pearce?s theory on collecting, and Pierre Bourdieu?s theory on cultural capital. To investigate the importance of cultural objects theories by Ivo Maroevi?, Annette Weiner, and Igor Kopytoff was applied.The survey shows that stewardship of cultural heritage at Uppsala student nations is poor and in need of reform.

Syftet med uppsatsen är att se hur den svenska lagstiftningen skulle kunna förändras för att öka investeringarna på PE-marknaden. I uppsatsen undersöks om det föreligger en statistisk signifikans genom linjär regression hos ett antal lagregler och går kvalitativt igenom den befintliga svenska lagstiftningen för att finna orsaksvariabler och deras påverkan. Det teoretiska perspektivet utgår ifrån LaPorta et.al. Law & Finance-studier samt EVCA:s årliga rapporter gällande den europeiska private equity-marknaden. Resultaten påvisar att de legala frågorna inverkar på PE-marknadens storlek.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

The purpose of this study was to analyze recent appropriations of works of art in advertising. Why was art infused into magazine advertisements, how were the works of art tampered with to achieve commercial goals, how well did they function together with the ad copy? What did these advertisements want? What did the artwork contribute to the commercial message? These were some of the questions asked in the study that involved a closer look at four appropriations: one based on a battle painting by the Swedish 1900th century artist Carl Wahlbom, with a commercial message printed on top;  one a collage including an 18th century portrait of Marie Antoinettte by Elisabeth Vigée-Lebrun; one advertisement was influenced by Dutch 1700th century still lifes, and, finally, one paraphrased Velázquez?s famous painting Las Meninas from 1655. Companies behind the advertisements featured a Swedish trade journal, a fashion exhibition in Paris, a shop for kitchen utensils in Stockholm, and an up-scale department store in Madrid.The ads, in different ways based on works of art, were evaluated as reasonably successful commercial messages. These ads, however, hardly qualified as works of art in their own right ? if that was the intention.

Computer programs must give a technical effect that goes beyond"normal physical interaction"to be considered to belong to a technical field. The invention shall be be susceptible of industrial application, which means that it should be possible to reproduce or use in any other industrial way. The reqirement that the invention shall be new means that the technique must not be previously known because of patents, published articles, etc. That an invention shall be a contribution to the state of the art in a technical field means that the invention shall not be obvious to invent for a person skilled in the art. Patents do effect the innovation among the inventers, but in most industries most inventions would be invented independent if there was a patent system or not.

The aim of this literature review was to make a comparison between the feeding requirements of Swedish reindeer (Rangifer tarandus tarandus) and meat producing cattle (Bos taurus) within farming. Reindeer are an intermediate feeding type; they have the ability to adapt to short term seasonal changes in food. They avoid eating fibre as much as possible and display highly selective behaviour while foraging. Adaptation to harsh environments with a limited amount of food has made reindeer dependent upon easily digestible food and consequently their digestive systems are less capable of processing plants with high fibre content. Herding is an extensive system which requires a significant amount of land and labour and describes the reindeer industry.

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

Syftet med denna studie är att ta reda på om den kommunala demokratiska processen har berörts av projektet Medborgarpaneler. Vi fick uppdraget av Gnosjö kommun att genomföra en halvtidsutvärdering av projektet. Projektet startade i november 2007 och kommer att pågå under tre år. Vi har använt oss av både kvantitativa datainsamlingsmetoder och kvalitativa djupintervjuer, som vi senare har sammanställt och analyserat, för att få fram material till vår undersökning.De resultat som vi fått fram visar på att det är ett lyckat projekt från kommunen och att det finns ett intresse att utveckla det efter projekttidens slut, detta enligt de politiker vi intervjuat.Valet av intervjupersoner gjordes på följande vis, vi mailade politiker i Gnosjö kommun och de tre första som svarade intervjuade vi. Vi skickade också ut enkäter till deltagarna i Medborgarpaneler via de befintliga mail-listorna som fanns.

Problem:      Vad anser arbetsgivare om vikten av att investera i humankapital genom att anställa välutbildad personal?Vilka kunskaper har rekryterare om ekonomiutbildningarnas innehåll och examensnivåer? Syfte:            Syftet med denna uppsats är att utreda arbetsgivarnas policy vad gäller investering i humankapital vid anställning, examensnivåns betydelse vid anställning till ekonomitjänster samt rekryterarnas kunskaper om ekonomiutbildningarnas innehåll. Metod:          En kvalitativ studie som bygger på sekundärdata genomfördes med fem personer som rekryterar ekonomer inom olika branscher. Dessa personer ansågs kunna bidra med relevant information för att besvara studiens syfte. Primärdata sammanställdes vilket sedan ledde till analys och studiens slutsats. Slutsats:        Högskoleutbildning är grundkravet för att få ett arbete som ekonom men examensnivån har en mindre betydelse. Personlighet och erfarenhet är viktigare och det som premieras är prestationer och ansvarstagande.