There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law Consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

Ever since its conceptual birth, the questioning of Consequences due to the implementation of ideas from the reformation doctrine, called New Public Management, has been a common occurance among those who have dedicated themselves to research in superior methods of Public Administration. What this thesis aims to do is shed light upon what value-conflicts may occur within public administration organisations when they begin to idealize the rationalization of economic issues. The goal of this thesis will be fulfilled through the creation of two ideal types of public administration that exist in opposition to each other. These two ideal types will show two different views on how decision-making and organisation will be managed in their respective sectors. By doing this, there will be clarification as to what conflicting values arise with the implementation of ideas taken from New Public Management, as well as defining the fundamental difference between which ethical decision model is used..

The eighth of august the Olympic games in Beijing started. The chinese regime promised to improve the human rights situation in the country if awarded the Olympic games 2008. The decision to place the games in Beijing arouse severe critique and many questioned how the International Olympic Committe could place the games in a country that so obviously violate basic human rights.The main purpose of this essay has been to analyse what Consequences the Olympic Games has given the human rights situation in China. In order to accomplish this I have studied some specific human rights, which I consider to be directly linked to the games. I found that the situation for these human rights has infact worsened since 2001 when China was awarded the games.

This paper deals with an object donated by a group of members of the public to the Royal Armoury in Stockholm, Sweden. The donators claimed to own a horse bit that had been used by King Gustav II Adolf's mount in the battle of Lützen, where the King was killed. The bit was a gift to the donators' ancestor, the farmer and politician Petter Jönsson, from the King of Sweden, Oscar I, in the 1850's. In this paper, the donated bit is examined and found unlikely to be the bit used at Lützen. The examination also revealed that the bit now worn by the horse in its display is a prop, included in the group of objects in the 19th century, and that the original bit probably was lost in a fire in 1648.

The purpose of this bachelor thesis is to examine the views of the elderly and the caregivers that appear in brochures for the elderly and the discourses that can be found within. The data that the study is based on was collected and analysed using content analysis and Faircloughs (1992) critical discourse analysis. The theoretical frameworks that have been used are social constructionism, critical discourse analysis, assortment and protest, and New Public Management. The results showed two images of older people (I) the elderly as active and autonomous and (II) the elderly as passive and in need of help. The results also showed two pictures of the caregiver (III) the caregiver and NPM, and (IV), the non-profit care provider as a complement.

This is a case study that explores the ways in which implemented university reforms have affected employees in the higher educational sector. Previous research within the research field has mainly focused on policy related Consequences of the reforms. This is why a study that brings attention to the ways the reforms have affected employees is sorely needed.The aim with the study is to examine whether there is a discrepancy between formal changes and the ways the employees experience them. The study is based on interviews with 8 lecturers from two universities and the material is analyzed mainly through sociological neo-institutional theories, such as Richard Scott?s theory of the three pillars within an informal institution and Helmke and Levintskys theory of the relationship between formal and informal institutions.The results show that there is a discrepancy between the formal changes and the ways employees perceive them.

During the last two decades, temporary staffing has been the fastest growing industry in Sweden. The latest development within this industry is the integration of third-party providers of temporary staffing. Client organizations outsource the process of recruiting temporary workers to intermediaries with procurement management expertise. The concept is called Vendor Management Services (VMS) and aims to standardize decision-making and lower costs through improved efficiency. However, studies have shown that VMS intermediary functions have negative impact on placement matching.

The aim of this essay is to give the reader an idea of how the European agricultural policies have developed, in regard of sustainable development, since Sweden became a member in the union 1995. The main aspect that?s been investigated is the issues regarding sustainable development and how the issues regarding the ecological farming methods have been dealt with. My research questions are:- How has the European environment- and agricultural politics changed since Swedenjoined the union in 1995?- What Consequences have the changes had for ecological farming?The answers to the stated questions are that there have been several treaties in the field of environmental development of the agricultural policy, starting with the Maastricht treaty and ends up with the European Action Plan for Organic Food and Farming.

This bachelor's thesis is a study of operative approach and attitude to espaliered fruit trees in home gardens. Through qualitative interviews the informants give their view of problems which might arise, and to some extent how the problems can be solved. In addition, which benefit can be obtained from growing these different types of trained trees and for whom they might be suitable. Thematic analyses were used to find themes and patterns for deeper understanding. The conclusion was that these kinds of trees would be beneficial to use to a greater extent than is done today you can use more species and varieties, fit more trees in a small garden, and enhance the trees esthetical appearance.

Abstract:Today many adolescents have access to computers and mobile phones.  They prefer to socialize through these means which has led to a new kind of bullying, the electronic bullying. The purpose of this study has been to examine the electronic bullying from the perspective of gender, anonymity and the Consequences that it may lead to. We have chosen a quantitative approach by using a questionnaire survey targeting young people between the ages of 15-16 years in Kalmar county. 163 respondents took part in the survey, 78 girls and 85 boys. The gathered material is presented by means of contingency tables and has been interpreted by gender socialization, deindividuation and dehumanization.

Grief research generally demonstrates that children and teenagers who have lost a parent in suiciderisk developing severe psychological and physical morbidity, as well as social disabilities, in adultlife as a result of traumatic aspects of the death and complicated grief reactions. The youngbereaved also run a highly increased risk of developing suicidal behaviour or to commit suicidethemselves. Despite these alarming reports, the research field is poorly explored and studies thattake an interest in the long-term Consequences and the subjective experiences of the bereavedyoungsters are lacking. A qualitative study using narrative methods has been carried out toexamine the experiences of four young women, who during adolescence lost a father in suicide.The study specifically focuses on the grief process, the short- and long-term Consequences, and theneed for social support in relation to family, extended network and society. The study reveals thatthe women?s traumatic loss has shattered their basic assumptions about the world as a safe andmeaningful place.

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing Consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

As of 2013, around 51 million people were living on the run, classified as refugees. One of the reasons the number has increased so much during the last years can be explained by the war in Syria. The aim of following study is to evaluate the impact the Syrian refugee flow has had on the Turkish society up until today, seeing the Consequences of economic, political and social impact made on the Turkish society. Due to these chosen aspects the study will be concentrated only on the changes in the Turkish society brought about accordance with economic, political and social effects. What is desirable is to achieve greater understanding of the positive and negative aspects of refugee flows on host countries.

With the expansion of the internet, the conditions for the online journalists have changed. Feedback is faster and more blatant than offline. The online abilities of anonymity and dispersion attracts people to both use and misuse. During 2013, the online expressions of hate towards women has been brought to attention in the media more than ever before. Nevertheless, the phenomenon is far from new.Our qualitative research including interviews intends to find out how the afflicted women journalists are affected in their exercise of their profession.

Abstract Author: Annika Sjögren ArvidsonTitle: The reflective leadership role in social service organizations Supervisor: Anders GiertzAssessor: Jan Petersson  I have studied the leadership role of unit managers in social service organizations and their relationship to the concept of reflective approach. I started from a curiosity about how and if unit managers within social services use the concept reflective approach in their leadership role, and how their organizations look upon this and what the Consequences are. If in the long term, this affects the individual receiving assistance. All the interviewed persons come from different places, services and organizations. The study is qualitative, with a number of interviews conducted with unit managers.