Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

Croatia became an independent country 1991 and has since then strived to reach a democracy level, which can lead to membership of the European Union. The purpose of this essay is on the basis of consolidate democratic perspective to illustrate Croatia?s democratic development.In order to fulfil the aim, I have applied a qualitative text analysis technique. Through analysis of books and documents, data was collected to accommodate a valid result. I have used consolidated democracy, with its five areas (political, civil, economic, legal and bureaucratic), as my theoretical framework to the data, to provide answers and develop an analysis.The conclusions show that the consolidate democracy in Croatia has developed a lot since the independence, and Croatia is on its good way to turn into a democratic state like other West-European countries.

The aim of our study is to research what the future help-needs and expectations on the civilian society are among Swedish soldiers before they are sent on their first deployment abroad, especially to Afghanistan. The fact that Sweden sends soldiers to a warzone is something that is new nd research according the help-needs from the returning soldiers are missing.This study is based on a qualitative method where the data consists of four focus group interviews with at least two participants in each focus group from three different military bases in Sweden. The results indicate that the soldiers´expectations on the civilian society are low but that they would like to have more support from the civilian society. An important notice during the study, we encountered the fact that the participants in some way feel stigmatized. The results also show that they want the Swedish armed forces to be in charge and provide the care for the soldiers where health professionals involved have som military background.

Modellen Harmony of Efforts bygger på erfarenheter från FN-operationer mellan 1960 och 1990 talen och erbjuder ett alternativt sätt att tänka runt civil-militärt samarbete.Syftet med den här studien är dels att undersöka på vilket sätt erfarenheter från counterinsurgency operationerna i Afghanistan ter sig i ljuset av modellen Harmony of Efforts modell, och därefter hur modellen med hjälp av nämnda erfarenheter skulle kunna vidareutvecklas.Fyra olika Provincial Reconstruction Teams (PRT) jämförs i en kvalitativ fallstudie där undersökningsmaterialet utgörs av andra vetenskapliga texter kompletterat med några intervjuer med personal från fältet.Resultatet pekar på stora skillnader i tillämpningen av PRT-konceptet, att en tydlig arbetsfördelning bidrar till framgångsrikt samarbete samt att småskaligt arbete på gräsrotsnivå är att föredra framför storskaliga projekt. Studien visar dessutom att modellen Harmony of Efforts i stora drag håller mycket väl för att analysera civil-militärt samarbete inom ramen för en counterinsurgency operation..

Since the first of July 2010, military training in Sweden is no longer mandatory. Ever since then the Swedish Armed Forces have needed to attract people interested in serving as soldiers, in new ways. The campaigns for doing so have been much debated and discussed in Swedish media. This thesis tests how an increased presence of guilt and belongingness in the Swedish Armed Forces recruitment campaigns affects young people - how their attitude toward the Swedish Armed Forces possibly changes as well as their intention of applying to military training. Guilt and belongingness were chosen for several reasons.

The organisation of the municipalities is based on the principle of representation. It has previously been impossible to give the citizens more influence through direct democracy, but the information technology gives new possibilities and the choice of democracy model might no longer be obvious. Representation can be interpreted in many ways and there is a need for a more distinct definition of the rule that the municipalities shall be governed according to the principle of representation. It should also be further investigated how the new technology can be used to increase the use of direct democracy. The municipalities ought to work to supplement the representation with direct democracy in the form of active discourse with the citizens.

In 1936 a governmental breeding project was started with aim on military use. The police later came to use dogs from this project as well. In order to utilize dogs that could fit for other purposes training and education of dogs for search of different substances and of guide dogs for blind persons was performed. A political decision to privatize the whole dog programme was taken in 1992. During most part of the time one had serious economical issues since too few of the dogs that were bred could be considered to fulfil the basic demands for service. To satisfy the need of service dogs private bred dogs were bought as well.

AbstractUniversity of Växjö, School of Social SciencesCourse: POC 536, Political Science 41-60Title: The U.S. military intervention in Iraq ? A study of how the intervention corresponds with the UN CharterAuthors: Andreas Malmgren & Johan SchneiderSupervisor: Lennart BergfeldtDate: 2006-09-26The aim of this essay is through a qualitative literature study examine the main arguments of the Bush administration to justify a military intervention in Iraq. The theories used to explain the actions of the U.S. are system level analysis, hegemonism and realism while the UN Charter will be applied as a normative theory.

Fleets have the ability to affect an adversary?s use of the seas for transportation. Nations have in numerous occasions exercised this power in order to ravage their opponent?s trade in times of conflict with the purpose of diminishing their military might. Great naval thinkers like Mahan and Corbett have described this use of seapower during conflicts in great depth but theories regarding the use of seapower to affect a nation?s peacetime economy in order to achieve limited political goals is lacking.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

The aim of this paper is to try to explain how specific, foreign policy decisions are made, and why one state decides to use violence against another state. A qualitative method is used, and text and documents are analysed. The two theoretical points of departure are central within foreign policy analysis: realism´s theories on external threats and constructivism´s theories on ideas´ policy influence. The empirical case chosen is the US decision to use military violence against Iraq. The paper investigates whether the real threat from Saddam Hussein´s Iraq was the cause of the American military attacks, or whether the ideas of leading politicians in the USA were decisive for the decision to invade the country.

The aim of this thesis is to investigate and increase the understanding of a present function of today´s public library, namely the function of meeting place; here called the social function or social space. Two small town libraries are included in the study, and the questions examined are:How is this function described at the two libraries and what similarities and differences are there between the two? How can one describe the relation between how the library as social space is described in research and at the libraries? The theoretical framework used in examining these questions, consists of three different discourses in culture policy (the discourse of state, market and civil society) and theories on civil society and the public library. A summary of current research makes visible eight different aspects of the public library as a social space. These aspects functions as parts of the theoretical framework as well.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

The purpose of this essay was to study the implementation of a policy document, which concerns questions of integration, in a municipality with an indirect government. I have especially focused on issues regarding how civil servants describe the usage of a specific policy document and to what extent their autonomy and the indirect government have had an impact on implementation, and to what extent signals from surrounding institutions have had an impact on the creation of the policy document. The study was based on qualitative interviews in groups, pairs and with single individuals with twenty-seven civil servants and politicians working with issues concerning the specific policy document.One of the conclusions of my study is that the reason for producing the document in the first place is that the municipality as an organization strives to acquire a sense of legitimacy. The intentions of the document have only partly been implemented by the civil servants and politicians, since the document is not used in their daily work. Here, their autonomy has played an important part, as the choice to not use the document is the servants' own.

The aim of this study was to examine how the social services could investigate and support children of irregular immigrants within the boundaries of the law. More specifically it aimed to examine the legal possibilities and obstacles for the social services to support irregular immigrants, how the officials at the social services act considering the legal aspects, and how they reason morally and ethically when dealing with irregular immigrants. To answer the aim of the study the theory of positive law was used combined with qualitative interviews with two officials at the social services. Moreover a small quantitative telephone study with officials in the social services and with voluntary organizations was made. The study has used theories of sociology of law, law and ethics, and professional (civil) disobedience.