This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

AbstractThe subject for this thesis is the Swedish gaming monopoly. This thesis describes the Swedish legislation that regulates the market for gaming in Sweden. The European legislation is also explained in the thesis; both the rules in the EC treaty and the rulings made by the EC court of justice (ECJ). The purpose with this is to see if the Swedish legislation can be upheld considering the rules set up by EC law. The second part of the thesis is focused on the actuality of the problem and the future possibilities for the regulation.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

In recent years, several scandals have been revealed where public employees been involved. Some researchers argue, moreover, that the NPM's rampage has led to an increase in the risk of corruption in public administration. The Regulation on Internal Control shall, according to the government, lead to adequate protection against corruption by analyzing and managing risks. However, Riksrevisionen have criticized the authorities' protection against corruption to be too unstructured and unsystematic. In addition, they questioned whether the regulation really has significance in the work against corruption.

In this study I investigated whether the strength in the manual response for emotional and neutral stimulus search arrays can explain some of the difference in reaction times (RT:s) for emotional stimuli, or not. Earlier, perceptual, cognitive and attentional processes has mostly been used to explain the variance in RT:s. Thirtythree individuals were asked to, as fast as possible, detect a target picture among distractor pictures in 3 rows x 4 columns arranged search arrays. The pictures were categorized in fear relevant animals (snake, spider) and neutral animals (cat). The results showed, more correct responses for cat target.

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

This study was about how pupils described their school situation with special education. The specific focus was on pupils which are described as ?troubled pupils?, unconcentrated pupils?, pupils in social and emotional difficulties or characterised by similar concepts. The study was based on a sociocultural perspective and an interactional perspective. The empirical material consisted of interviews with eight pupils in age between 9 to 12 years old and who had special education.

Middle managers in social care find themselves in a middle position. The middle management position involves demands from several interested parties. The demands affect and generate feelings both within themselves and within others and the middle managers have to deal with them all.The aim of this study was to investigate the social care middle manager?s personal experiences of emotions in work.We have completed interviews with four middle managers who are assigned to carry out social care. When doing the interviews we used an interview guide divided into different interview areas.

Research shows that unemployed´s motivation to seek work affects their health and social life. Employment officer?s motivational work should be based on strengthening the individual's confidence in their abilities. Five motivational theories underpinning the study is Cognitive Theory, Self-determination theory, Expectancy Value Theory, need theory and Goal Theory. The purpose of this study was to investigate individuals' job motivation, and emotional experiences, also in relation to contact with the employment officer.

The aim of this literature review is to examine and visualise different aspects of how women after a myocardial infarction experiences their psychological and emotional health..

Sweden has an obligation to report child abuse suspicions to Social Services. According to Socialtjänstlagen (swedish constitution) 1 § Chapter 14, all employees in agencies affecting children, such as schools, have a responsibility to report their suspicions. Research shows that many abuses are not reported. The consequence of this is that Social Services does not hear about all cases of abused and harmed children. One profession where reporting is mandated is school counselors.

Research shows that unemployed´s motivation to seek work affects their health and social life. Employment officer?s motivational work should be based on strengthening the individual's confidence in their abilities. Five motivational theories underpinning the study is Cognitive Theory, Self-determination theory, Expectancy Value Theory, need theory and Goal Theory. The purpose of this study was to investigate individuals' job motivation, and emotional experiences, also in relation to contact with the employment officer.

The study's aim was to examine the professional role of the Special Education Teachers, working with students in socio-emotional difficulties with focus on externalizing behavior. The study is qualitative in nature, based on 10 interviews conducted at four different schools where four Special Education teacher and six teachers were interviewed. The system theoretical perspective was used as a theoretical basis, based on a holistic view of the schools where relationships, interactions and context is of great importance. The Special Education Teacher is a part of the school context and therefore it has been interesting to study how he/she works with socio-emotional difficulties in school activities on organization, group and individual level. The results show that externalizing students becomes a problem in schools today when they influence their surroundings and requires a lot of time regards to needs of both teachers and Special Education Teacher.