How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

This study examines the link between the individual and social network, what social forces and social mechanisms involved in the interaction between individuals and groups and how we can explain and consider this relationship with the aim of understanding this connection. Through qualitative interviews, based on interviews of six active members in the organization Young KRIS (Young Criminal?s Return in the Society) examines the active social processes that the young members undergo, and motivates those who have been outside the expected conformed and regular society, to be included in the regular community and how this can be explained. The study shows that the organization through high availability, openness, knowledge of the needs of young people, good treatment, range of meaningful activities, has created a great venue for the young to develop and thus regain their place in the society..

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

This essay is about Swedish government cultural policy.The premise is that cultural policy is a form of welfarepolicy. The welfare state has changed and this affects theconditions for the cultural policy. Welfare is funded andorganized in different parts of society, in three spheres thatcan be said to represent society as a whole. These spheresare the public sphere, the market and the civil society. Theaim is to analyze how the national cultural policy appearedin the 1970s, compared to how it appears today.

Purpose/Aim: The purpose is to describe, analyze and compare the two communication campaigns Världens Chans and Utrota Fattigdomen Nu, and discuss how and to what extent communication campaigns in Sweden can be used to reduce global poverty. The theoretical framework is mainly based on communications strategies and other relevant aspects of the planning process of campaigns.Material/Method: Within the qualitative case study as an overall method, the main material to the two cases is obtained through five qualitative interviews with the premier representatives of the campaigns.Main results: Världens Chans can be seen as an information campaign by the government which purpose is to contribute to the fulfilment of the millennium goals by drawing the attention of the public to their existence. Utrota Fattigdomen Nu, on the other hand, is an influence campaign by the civil society which purpose is to exterminate poverty by putting a pressure on power holders and to change the attitudes and the behaviours among the public. Both campaigns are based on a network with lots of different actors, functioning as opinion makers. Furthermore, communication campaigns are important tools in the fight against poverty..

Berlinmurens fall 1989 och Sovjetunionens sönderfall har lett till en mer föränderlig omvärld. Invasionshotet mot Sverige har minskat, men istället har de framtida hotbilderna blivit mer osäkra och svårförutsägbara. Förmågan att efter omvärldens skiftningar kunna anpassa och förändra volymen och kunskapen i totalförsvaret har under 1990-talet blivit ett begrepp i totalförsvarsplaneringen.Denna uppsats syftar till att beskriva den civila planeringsprocess som har genomförts och som fortfarande genomförs i syfte att anpassningsplanera det civila försvaret. Ett delsyfte har varit att studera om myndigheter och kommuner når ut med planeringen till konsumenterna dvs. allmänheten.Studien har genomförts som en fallstudie på den civila funktionen befolkningsskydd och räddningstjänst.

Det ansågs intressant att se om det förelåg någon skillnad vad gällande motivation mellan arbetslösa och de med en tillsvidareanställning, då arbetslöshet bland annat kan påverka en individs motivation, självkänsla och identitet. Studien genomfördes som en enkätundersökning med frågor som avsåg att mäta människors känslighet för belöning och deras känslighet för bestraffning (BIS/BAS-skalan, se Carver & White, 1994). Enkäten delades ut på en arbetsförmedling och en arbetsmarknadsenhet för att nå personer utan arbete. Dessa personer matchades sedan mot individer med en tillsvidareanställning. Resultatet visade på att det fanns en skillnad mellan arbetslösa och de med en tillsvidareanställning gällande känslighet för belönande händelser och positiva reaktioner.

Civilsamhället har på senare tid kommit att spela en allt större roll i biståndspolitiken. Att arbeta för att skapa eller stärka civilsamhället har fått en central roll i relation till hur bistånd ska fördelas. Men samtidigt är begreppet civilsamhälle problematiskt. Definitionerna har skiftat under årens gång och dess innehåll fortsätter att förändras.Den här studien har sin utgångspunkt i den kritiska diskursanalysen och fokuserar på hur sex publikationer på SIDA: s hemsida tar upp och berör begreppet civilsamhälle.I analysen av dessa publikationer har det framkommit att det finns tre dominerande diskurser som relateras till civilsamhället. Dessa diskurser tar upp vad civilsamhället är och hur det definieras, rollen som civilsamhället spelar eller kan spela samt hur SIDA arbetar för att stödja civilsamhället.

Based on last years events that have taken place, events on the school Lundbergs and the police values of work, has the meaning of having a set of values been questioned. This study aimed to investigate and answer the fundamental values based on the common value basis for the government employees within an organization and how it perceived by employees. The new institutional theory was the framework for this qualitative study conducted with semi-structured interviews. Respondents were employees within the organization. Ethnographic qualitative methodology was the basis for our methodology and we used a thematic model of theme interpretation, communication and knowledge in our analysis.

Uppsatsen är en studie av religionsundervisningens förändring från 1955 fram till 1994. Med en diskursteoretisk ansats analyseras fem styrdokument och ett antal artiklar från denna tidsperiod. Artiklarna är hämtade från Lärarnas tidning och dess företrädare. Syftet är att tydliggöra objektivitetsbegreppets roll i förändringen och kampen om innebörden i en objektiv religionsundervisning. Analysen visar på tre positioner i debatten och en viss konflikt mellan två av dessa.

Rådande teoribildningar inom det marindiplomatiska området är skrivna utifrån ett stormaktsperspektiv, där staternas storlek på flotta samt ambitionsnivå med den marina diplomatin skiljer sig åt i jämförelse mot en småstat och dess perspektiv.  Med utgångspunkt i Edward Luttwaks marindiplomatiska teori kommer jag att anlägga ett svenskt perspektiv på det subtila förhållningssätt på den marina diplomatin som är rimlig i förhållande till vårt lands storlek på flotta samt de ambitionsnivåer som är rimliga för en småstat. En småstats teori, kommer att beskrivas och prövas mot det svenska sjöförsvarets förehavanden under åren 1945-1950. Denna teori, småstaters stödjande inducering kategoriseras i stöd till humanitära insatser, stöd till civil sjöfart och handel samt till örlogsbesök.Analysen visar att de handlingar som sjöförsvaret genomförde under denna tidsperiod finner en överrensstämmelse i de nya kategorierna av induceringsteorin..

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

AbstractWith this c-composition, I am trying to give a view over what has happened in the political area and the issues that concerns environmental aid. My analyze starts in the 60-ies when the environmental debate took of. It continues trough the 70-ies, 80-ies and ends in 1994 with the report that considers the UN-conference in Rio de Janeiro 1992, ?Sustainable Aid? and what the results of the more and more important issue ?sustainable development? has offered the Swedish government ant there work with environmental aid.The question issue is: At what time in history, did the Swedisch government start to addrsess environmental aid? How did the environmental aid come to be addressed and developed in the political area from the Brundtlandreport ?Our common future? from 1987 to the UN-conference in Rio de Janeiro 1992?The result is that the environment is getting more and more important in the political arena as the knowledge about the escalating crises with the environmental problems are being taken more seriously. The problems with the environment has to be considered together with the rest of the aid- and developing questions like economy and the struggle to reduce poverty in the world.

This essay is about literature instruction in the last three years of Sweden?s compulsory school from one teacher?s and six of his pupils? perspective. The research is analysed from a socio-cultural perspective on learning and literature reception.The empiric material is based on interviews with the teacher and six of his students.The research shows that there is a difference between what the pupils read on their spare time and what they read during Swedish instruction. It also shows that the pupils wants literature full of action where descriptions of people and the setting don?t slow down the reading experience.The teacher is successful in finding literature the pupils appreciate but sees the value of literature on another level ? in the processing of the reading experience.