The terrorist attack that shocked the world the 11th of September 2001, when two hijacked aircrafts flew into the World Trade Center's twin towers in New York, came to change the world view for many people especially Americans that felt that the world around them where about to collapse. A new time had begun, a more frighten one. A new kind of terrorism where seen in the dawn, a kind that never had been more evil, and there for was passed to be extremely dangerous. The United States followed by the United Kingdom decided quickly to declare war against the terrorism. Unavoidable this decision led to the development of new interpretations of public international law when the US where unwilling to follow the rule of law.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

In contemporary Sweden political participation among foreign-born Swedes is viewed as low and it is well known that foreign-born individuals do not use their voting rights to the same extent as the general population. At the same time there are numerous ethnic associations around the country who work with various activities involving political, democratic and integration issues. This study aims to study how four members of a Somali association regard, relate to and work with politics, democracy and integration. The study is based on these four people, but also on their relationship with authorities and other agencies in the community. The conclusion of this study shows in brief that the desire to participate politically is great, but that democracy and politics is accessible to all, depending on the level of language skills and what political knowledge the individual has.

Syftets med denna uppsats har sin utgångspunkt i antagandet att globaliseringsprocessen har gett effekter i form av migration och den typ av organisation som betecknar EU och Frontex. Det huvudsakliga syftet är att utifrån en teoretisk diskussion belysa förhållandet mellan Frontex arbete och de mänskliga rättigheterna. De tre teorier som har använts är styrningsmentalitet, sociologisk globaliseringsperspektiv och mänskliga rättigheterna. Den metod som användes för att besvara undersökningens syftet har varit kvalitativ i form av textanalys. Denna teknik har gett tillfredställande resultat i besvarandet av problemformuleringen.

Försvarets Materielverk (FMV) är en civil myndighet som sköter all anskaffning av materiel och tjänster åt Försvarsmakten (FM). Vid anskaffning måste de rätta sig efter de upphandlingslagar som gäller i Sverige, bland annat Lag (2007:1091) om offentlig upphandling (LOU) samt Lag (2011:1029) om upphandling på försvars- och säkerhetsområdet (LUFS). För att anskaffningsprocessen ska bli lyckad krävs att FM tydligt definierar det behov de har gällande anskaffning av varor och tjänster. Än viktigare är att FMV bryter ner behoven i väldefinierade och tydliga krav. Detta för att undvika missförstånd och tolkningar som kan leda till att den vara eller tjänst som levereras inte motsvarar behovet.

The purpose of this Masters thesis is to investigate the reasons for public libraries to have story-time today and also the reasons for story-time at the public library historically in Sweden. Why is the phenomenon of story-time still existing at public libraries today? The study is based on a questionnaire that was sent to childrens librarians in the Västra Götaland region. The material collected in this questionnaire was put together and resulted in six different categories showing the libraries purposes and thoughts of their story-time activities. The categories were: cultural heritage/tradition, joy of reading, language and imagination, library visits, storytelling and mutual experience.

Under det nyligen avslutade kriget i Irak, 2003, har kriget inom den fjärde arenan,informationsoperationer, blivit påtaglig. Vilken kapacitet har Ryssland inom denna arena?Syftet med uppsatsen är att lägga en grund till fördjupad kunskap om ryskainformationsoperationer, dels vad doktrinerna uttrycker men även praktiskt genomförande.Uppsatsen inleds med en analys av det första Tjetjenienkriget 1994 ? 1996 och däreftermilitära doktrinen samt doktrinen om informationssäkerhet, båda undertecknade år 2000.Genom en analys av det andra Tjetjenienkriget, 1999 ? , redovisas vilken ?Lessons Learned?som har skett mellan de två krigen via doktrinerna. I min påföljande diskussion och syntesredovisas vilken kurs Ryssland har lagt ut för informationsoperationer.I arbetet utnyttjar jag en deskriptiv metod med induktiv slutledning. Beskriven teori,manöverteorin, samt analysverktyg, OODA-loopen, och de där dragna slutsatser kommer attutnyttjas i en diskussion om det resultat som min kvalitativa textanalys ger.

After the orange revolution in Ukraine, hope was given to achieve fullydemocracy in the whole society. However, this has not been the outcome; theUkrainian public administration still has problems to deliver what the societydemands. By answering the question: ?Which problems have the publicadministration to become democratic and how can we explain them??, we analyzethe failures within the public administration to accomplish democratic procedures.The empirical material in this thesis is mainly obtained from interviews andresearch during a field study in Ukraine. The problems for the civil servants inUkraine to act as guardians of the society are strongly connected to an inadequateprofessional knowledge.

The major focus in this study is structural inequalities in primary school in Sweden. UNESCO points out that in many developing countries, up to 40% of the children perform at or below the lowest proficiency level in language and mathematics. Sweden has been criticized by the UN about the large differences in educational achievements between different regions. Based on an official study Sweden considers that those differences are related to ethnically segregate residential areas. My research question is whether the Swedish government takes adequate consideration of the impact that socioeconomically aspects have on educational achievement.

A rhetorical analysis of the educational interactive film ?Riskprofilen?, produced by the Swedish Civil Contingencies Agency (Swedish: Myndigheten för Samhällsskydd och Beredskap). This essay uses the theories and methods of Procedural Rhetoric, as described by Professor Ian Bogost, and Visual Rhetoric, as described by Professor Brigitte Mral to analyse the interactive and visual component parts of the artefact, and compares them to the intended purposes of the artefact as stated by documents pertaining to its creation, found to be those of educating the public; marketing the agency; and driving traffic to its webpage. The artefact is through analysis found to fulfil the purposes of marketing the Agency and of likely increasing traffic to the website upon which it is hosted. Regarding the primary, educational purpose this analysis finds that the artefact does not teach a user the accident-avoidance strategies it claims to do, but is dependent upon further materials..

It is estimated that approximately 10 000 people are living in Sweden after having been rejected residence permit or asylum, meaning that they have to hide from the authorities while facing a risk of being deported by means of violence as they do not wish to leave voluntarily.For their existence, a vast number of people employed by the public administration can be expected to contribute to the wellbeing of the hidden people through their professions as bureaucrats.The bureaucrats can thereby be expected to be torn between different sets of value systems, roles and obligations towards the state and towards the hidden people.In this master thesis, I examine how five bureaucrats motivate their acting for the sake of the hidden people in terms of legitimacy, legality and morality in their administration, towards their ethic responsibilities and towards society as a whole.The results show that the bureaucrats see themselves as saviours of ethical values in an illegitimate administration where economic efficacy and arbitrary decision-making constantly transgresses The Human Rights, ratified by the Swedish Parliament..

This study, carried through interviews with six individual elderly persons, describes their stories in regards to how they experience growing old in Sweden as well as the connection between having a different ethnic background in the aging process. Therefore, the main purpose of this study is to highlight important themes and issues, i.e. the shortcomings and the advantages of growing old in Sweden, which these persons experience in their everyday life. As many of them have not by their own choice chosen to grow old in Sweden, the importance of having a relationship with fellow countrymen, being able to communicate in their own native language as well as have a basic knowledge about the elderly care system are aspects these individuals emphasize to be of great importance. The result of this study, based on several theories that reflect over individuality and perspective ethnicity, indicates that aging is based on an individual primary process experience and that there are no rights and wrongs of how one should deal with/experience the growing old process.

The Sweden Democrats (Sverigedemokraterna) has for a long time often been labeled a populist political party. It has however not been the subject of in-depth study to what extent the party really is populist. A study on whether the party and its supporters fulfill the criteria that a social science definition of populism would stipulate is therefore needed, in order to establish accurately whether the party is populist.    The definition used in my study accentuates three qualities that specify populist organizations: an antagonistic attitude against prevailing power structures, demands for increasing democratic influence and advocating a certain people?s rights ahead of others.The qualitative analysis of documents central for the party shows that it fulfills all of the criteria illustrated in the definition that is the basis of my study.

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

This study is about the child?s perspective when it comes to work with financial assistance. The purpose of the study was partly to describe how social workers regard the child?s perspective in their work with financial assistance and partly to look into whether they impose a child?s perspective in their practical work. To fulfill this purpose the authors used a quantitative method and sent out a web based survey to all the social workers actively working with financial assistance in Stockholm town.