The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A Debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much Debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the Debate on how such actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

At the beginning of the 21st century, youth unemployment is paid attention to by the Swedish government and media. A grand part of the unemployed youth live at their parents´ house because of economic reasons contrary to their primary goal to be able to make their own living. It can be argued that the young unemployed´ s social citizenship is inferior to working citizens´ social citizenship. The thesis will not deal with suggestions on practical solutions, but rather seek for theoretical answers to whether the responsibility for the young people referred to should be a responsibility of the State or of the family. Communitarianism is a relatively young theory which is interesting for this thesis because it sheds light on the dichotomy individual - community.

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the Debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

This Bachelor?s thesis is about crime-fiction in Swedish public libraries and aims at investigating the attitude of librarians employed within the public library sector with regards to crime-fiction writing. Therefore, our aim is to examine how public sector librarians assess the quality of crime fiction writing compared to other forms of fiction. And research has shown that librarians haven't always looked upon crime-fiction favorably. The established view of crime-fiction was widely seen by the majority of public sector librarians as a lower form of literature and regarded it as a form of mass culture.

The purpose of this study is to generate knowledge about how teachers relate to students with language impairment in learning situations, with particular focus on working memory. The questions are: What kind of knowledge do teachers have regarding language impairment and working memory?, What experience do teachers have regarding lack of working memory abilities among students with language impairment and which consequences do the teachers believe such defects may have for the students? and How can teachers create a learning environment that reduces the working memory demand for students with language impairment? A review of the field shows that there are gaps to fill regarding students with language impairment and working memory. Language impairment has so far been neglected by researchers and within the public Debate. How working memory capacity affects the students has only recently begun to receive attention in school and research.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

To me, competing in architecture has always been slightly odd and at the same time exiting. These competitions are one of few occasions were architecture is almost like art. The competition generates a variety of ideas and projects and these are often expressed in a more appetizing and artistic way than traditional architecture. It?s also an art to master the special circumstances and requirements of a competition.

Many of us have grown up hearing or using words meant as insults or negative adjectives that were in fact names for social groups. Most of them have gone unquestioned in the mainstream consciousness, but the term Gay in the generally negative meaning has in the past years been given attention as offensive and homophobic, with Debates emerging in response over whether or not this is true, particularly on the internet. It is the articles and forum threads from these Debates that make out the empirical material for a qualitative study as I ask what these people?s thoughts are about this term and how it is perceived.After a qualitative coding and analysis of these texts, and interpretation of the results based on Erving Goffman?s theory of Phantom acceptance and stigma terms, Judith Butler?s theory of performativity, Ferdinand de Sassure?s theory of signifier and signified and how it connects to the community and Baudrillards theory of simulacra, this is the principal conclusion that I have drawn:For some of the people in this Debate, the term Gay and its use is about homophobia and heterosexism, though mostly it?s not overt but a subconscious part of the continued dehumanization and stigmatization of homo- and bisexual people. This is a position I callThe socially focused skepticism.

The aim of this paper is to expand the Debate on globalization and its consequences from a theoretical perspective emphasizing social processes of exclusion and inclusion. I explore these social processes in dialogue with the Spanish social movement for the rights of irregular immigrants. The paper also aims to explore new forms of resistance in the context of globalization."The declinist thesis" argues that globalization has lead to a declining importance of the nation-state and the national citizenship as guarantees of rights. "The anti-declinist thesis" oppose to this picture arguing that rights still depend on national policies. I also discuss the functions of exclusion and inclusion inherited in the concepts of citizenship and nation-state.I outline the historical and political context of the movement and explore the ideas and organizational dimensions of the movement's "knowledge praxis".I conclude that national citizenship - in a broader sense as a description of the relationship between the individual and the state - seems to play a crucial role in the life situation and the possibilities of irregular migrants to organize and protest.

Humans attitudes towards different animals are very complex were culture, genetic, psychology and evolution are some of the factors that influence. The order of animals that can provoke the most intense and extreme attitudes, both positive and negative, are the carnivores. Wolves are a constant Debate in Sweden and even though a big part of the population are neutral towards the wolf, a clear friction of the attitudes can be seen. Some factors that have been seen to influence the attitude are age, education and the size of the hometown. The aim of this study is to investigate whether outdoor activities, time spend in rural areas, and time spent in a weekend cottage, also correlate with attitude towards wolf.

This study departs from Gállok, an area 40 kilometres northwest of the city Jokkmokk, in northern Sweden. This is a place to which local people and Saami reindeer herders have material interests and emotional bonds. The mining company JIMAB wants to prospect for extracting minerals from this area. In the summer of 2013 local people, Saamis and environmental activists gathered in Gállok in order to protest and make resistance against these plans. Activism was made, Debate articles were written, demonstrations were organized and information about what was going on in Gállok was shared through social media.The aim of this study is to examine the cultural processes of the anti-mining movement, in particular the happenings in Gállok in summer 2013.

School ground development is becoming increasingly popular in Sweden today and local community settings are also seen as an important resource for education. The Debate today raises the question about the whole city?s pedagogic potential. Outdoor education is a pedagogy that comprises outdoor learning with focus on the sensual experiences. Connection to the classroom education is an important part of the pedagogy and so is the place for the tuition.But how should the place for the tuition, i.e.

I have in this study examined, through qualitative interviews, how adults with foreign background that are pupils in adult education in Sweden, understand the concepts democracy and dictatorship. Their expressed understandings have been compared with their former life experiences as well as with the aim of the social studies to create a qualitative understanding of essential social concepts. My starting point is theories about the adult in leaning processes. It has been assumed that the adult interprets the world much through former life experiences. I have also relied on the idea that having a qualitative, more scientific, understanding of essential subjects is important for the adult as a member of society and participator in the on-going political Debate.