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.

The research of this Bachelor?s thesis examines classifieds for librarians, and makes use of Ørom?s theory of sixlibrarian identities plus Schreiber?s complementary seventh identity. The main focus of the thesis was to examine what qualities and skills are presented and what identities are manifested in the classifieds. A third issue was to explore how relevant Ørom?s theory is to examine and understand the profession today.The data was analysed by the use of content analysisand a hermeneutics approach was taken.

In 1992, the European Union began institutionalizing the cooperation against terrorism within the EU structure. Since then, this cooperation has gone through a number of changes. From a historical institutionalistic point of departure we explain these changes by identifying sources of institutional resilience and institutional change. Based on these results, we were able to pose hypotheses of when and what category of change was most likely to take place.The results show that the cooperation against terrorism within the EU was most likely to remain stable because of strong sources of institutional resilience. If change would occur through an increase in the sources of institutional change, it was most likely to be of a less extensive category.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

This thesis examines the possible beneficial effects of a temporary cooperation between a national brand and a private brand. The main hypothesis suggests that if a national brand wants to make a category extension to a remote product category, it should be able to decrease its risk by affiliating itself with a private brand. The national brand should through such a brand alliance be able to borrow some of the flexible characteristics that a private brand possesses to increase its associations with the new category. The survey consisted of 800 questionnaires with different cooperations between a private brand (ICA) and two national brands (Tropicana and Bravo). These were handed out to students in the universities of Stockholm.

Computational thinking was brought to the forefront in 2006 by Jeannette Wing. Computational thinking is a problem solving method that uses computer science techniques.The thesis is analyzing computational thinking and how it could be applied to graph theory. Characteristics and main fields from computational thinking is being analysed. This analysis is applied to graph theory to see the potential in developing a proposal for how an exercise can look for an introductory course in discrete data types. Only basic knowledge of graphs is required to perform the exercise.

The purpose of this investigation is to come across the associations of consumers who are being exposed to a brand extension from a different product category. Moreover, our aim is to contribute to the knowledge of how consumers respond to these extended products, by investigating the influence of the parent brand. To fulfill our purpose, this study was conducted through qualitative interviews with consumers. In order to carry out our investigation and analyze our findings the following theoretical framework has been used: Customer-based equity, Parent brand affect and Perceived fit. Our data was collected through ten semi-structured interviews including consumers of Fiat and Marlboro brand extensions.

Heartwood has always been a desirable part of the tree, due to it?s superior decay qualities com-pared to the sapwood. How the formation of heartwood works has been known for a long time, but which factors that initiates and stimulates the production are poorly understood. This case study presents the results of a study in which silvicultural treatments and site properties had a key position as factors to the formation of heartwood. According to the hypothesis the amount of sapwood is directly controlled by the size of the crown.

The thesis has two aims to first describe the phenomena by explaining how interim management works and what the charachteristics of an interim manger are. The second aim is to look at the value issue of interim management; What value does an interim manager provide to a company and how do interim managers try to capture and cultivate this?The qualitative method has been used. The interim management market analysed in this thesis can be stated to consist of three parts; the interim manager as a provider of knowledge, a client firm in need of a temporary manager, and an interim agency in between working as an intermediary/supplier. The characteristics of interim managers are; they are in general self-employers and rather generalists than specialists, meaning they are experienced and have great knowledge skills.

This report is a study of Swedish traditional ships and their safety organization. The focus is on how the non-profit organizations that operate the traditional ships can adapt to current regulations in the best way. Initially a background on traditional ships, their organization and regulations that regulates them will be presented.The study is focused on which parts that can be more important in the safety organizations for traditional ships. The questions also includes if a non-profit organization might affect the safety and how the role as designated person should be handled in these organizations. Furthermore the study addresses how a non-profit organization that operates traditional ships might improve their safety organization.The information is gathered by interviews with persons that work with safety, controls safety organizations or is active in organizations that operate traditional ships.

The regulations for energy consumption are consistently getting more and morestrict. This leads to a higher customer demand for energy analysis early in the buildingdesign process. Many building planners and architects use powerful modeling softwareto visualize their projects. These digital models contain sufficient information aboutthe building?s physical characteristics for reliable energy analysis.

This thesis uses statistical methods to investigate if political appointees working for the Swedish government are good representatives for the members of the ruling party. This is a relevant question since the number of political appointees and the political fields in which they are employed have increased. Some say that this is a sign of presidentialism, which in this context means that the prime minister and his cabinet are becoming more independent from parliament and supporting party. The research is done by comparing the political appointees with an select elite of party members regards to socioeconomic background, which interest that are promoted in society and ideology. The consequences of differences on these characteristics between political appointees and the party elite could be that some interest in society are wrongly overrepresented while others are wrongly underrepresented by the unelected political appointees.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

The purpose of this paper is to determine the established law and make researches into non-institutional compulsory care (?mellantvång?) paragraph 22 The Care of Young Persons (Special Provisions) Act (from now on called LVU) and examine whether the administration of the law is in harmony with the best interests of the child.This paper combines two methods : traditional judicial method and a social science method. In the juridical part the sources of law have been studied and in the social sciences part semi-structured interviews have been conducted with five respondents. The theoretical framework consists of ideas and theories about the best interests of the child, a concept which is one of the UN Convention on the Rights of the Child's core principles.This study shows that the legislator has identified a problem and an existing need and found a solution to this by introducing a non-institutional compulsory care, paragraph 22 LVU. The problem is that Social Services do not make use of the restraint.

This is a Master´s Thesis based on my own idea instead of that of a company. It is a survey that focuses on finding out more about which part of the development process that is blocking the establishment of electronic scorecards on the golf market. Why has it not been introduced on the market in a larger scale yet, considering the technology we possess today? This question is investigated through interviews with the Swedish Golf association, and three companies that have chosen different paths to implement an electronic scorecard. The interviews focuses on finding out what developers and the association believe to be the main problem, before taking the next step in releasing electronic scorecards on a larger scale.