Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Background: We have identified the combination of Knowledge Management and Human Resource Management as interesting because of this constellation has been mentioned scarcely in previous studies. There also seem to be some interesting correlations with personnel turnover.Aim: The aim of this study is to describe and understand the theoretically best combination of Human Resource Management and Knowledge Management, by creating a model. The model is also going to be tested empirically through consulting firms, to see if they meet the ideal combination. With this model we also want to describe in what way the different combinations of strategies will affect the personnel turnover.Definitions: A huge part of this study concerns the theoretical area Human Resource Management, which we have entitled HRM. Similarly, Knowledge Management has been entitled KM.Completion: The study is designed both as a literature review and as a comparative case study in which empirical data has been collected through qualitative interviews with four Swedish management consulting firms.Results: The best combinations of KM and HRM are according to this study that strategies should consist of a thoroughgoing personalization or codification.

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 legitimacy of the European Union is being questioned, and this has put focus on the democratic deficit, as the main reason for the negative outcome of the referendum about implementing the last initiated treaties of the union. In this essay the credibility of the problem solving strategy through the communication policy of the commission is being put under the scope. The objective is to treat the credibility of the solution to the main problems of the EU as an important part of how the democratic, political system works and how it deals with taking care of its? supporting and demanding channels of communication. The importance of a citizen platform to form common interests and a strictly European dialogue using media, common debates and several other possible ways to advocate this solution throughout the whole union is stressed here..

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

The aim of this review was to examine scientific literature to determine what kind of physiological and psychological benefits derive from human-dog interaction, as well as attempt to uncover a possible mechanism behind these benefits and whether or not they are mutually beneficial. A growing body of research indicates there are physiological and psychological benefits associated with human-dog interaction. Significant cardiovascular benefits have been linked with human-dog interaction, as have lowered blood pressure, cortisol and heart rate. Interaction with dogs is often associated with a feeling of social support and well-being, and dogs also seem to facilitate social interaction between people. Dogs? ability to buffer and reduce stress is also well documented. A strong indication was found regarding a relationship between physical contact and benefits associated with human-dog interaction.

The purpose of the essay is to examine the views on sexuality that guide the Swedish Migration board and court?s judgments and decisions in asylum cases. The essay investigates seven cases from the Swedish Migration court regarding asylum seekers from seven different countries seeking protection in Sweden due to their sexuality and/or gender identity. By applying discourse analysis, along with the theoretical perspectives of Judith Butler and the postcolonial critique of Chandra Talpade Mohanty, the essay discuss what kind of criteria and/or practice is demanded of the asylum seekers to be rendered as trustworthy. The essay concludes that the asylum seekers are considered untrustworthy by the migration authorities when not acting according to a (hetero)normative sexuality.

 This essay aim to clear the regulations that adjusts the use of non-compete clauses in contracts of employement. The historical developement shows tendencies that more employees have contracts that includes non-compete clauses. This developement does not always correspond with what is allowed concerning these clauses. Non-compete clauses is adjusted by the regulations in the collective agreement known as the agreement of 1969. The agreement has also been accepted outside its regular field of application.

En personalomsättning på 70 procent och en minskning av antalet sökande på 50 procent ledde till att Gröna Lunds arbetsgivarvarumärke ifrågasattes, eftersom ett starkt arbetsgivarvarumärke bidrar till ökad arbetslojalitet samt ökar arbetsgivarens attraktivitet.För att se hur Gröna Lunds Human Resource (HR) avdelning förmedlar arbetsgivarvarumärket internt gentemot säsongsansanställda, genomfördes intervjuer med HR-personal och personer i företagsledning samt bearbetades ett flertal dokument.HR kommunicerade arbetsgivarvarumärket i enlighet med teorier och tidigare forskning, ändå kvarstår problemen. Gröna Lund måste visa ett större engagemang för långsiktiga satsningar på sin personal genom att undersöka möjligheterna till utvecklingssamtal, utbildning och tillsvidareanställningar. Alternativt acceptera sin situation och lägga resurserna på att göra det bästa utav det..

Den här uppsatsen handlar om staters förhållningssätt till human security i teori och praktik. Syftet med uppsatsen har varit att undersöka om den kanadensiska definitionen av human security används som referensobjekt i policydokument från Norges och Sveriges nuvarande regeringar samt hos ländernas kriterier för verkställighetshinder av syriska medborgare. Uppsatsens metod är en jämförande fallstudie där verkställighetshinder och utvalda policydokument utgör analysenheterna. För att analysera dokument och ställningstaganden används kvalitativ textanalys.Fallstudien visar att båda länderna ser sig själva som föregångsländer inom human security, bland annat genom skapandet av strategier och handlingsplaner. Vidare visar studien att migrationsverken har olika tillvägagångsätt för verkställighetshinder till Syrien.

This paper is a statistical examination about how the European Parliament views questions about equality between women and men. It focuses on how the members understand gender equality depending on ideological standpoint, nationality and gender. In other words, it focuses on whether the politicians have different point of views depending on which parliamentary political group they belong to, which member state they are coming from or which gender (man/woman) they have.Equality between women and men is a complex problem. This paper is concentrating on two questions; the problem about setting up a European gender institute and the problem about gender mainstreaming.The examination, which is a statistical examination about how politicians were voting in both questions, shows that all variables, ideological standpoint, nationality and gender, are determining factors for their voting behaviour in questions about gender equality. Ideological standpoint is the most important variable, second in place is gender and the least important factor is nationality..

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

AbstractThe purpose of this study is to illustrate Serbia?s democratic development on the basis of consolidate democratic perspective. Linz & Stepan´s five arenas (political, civil, economic, legal and bureaucratic) are required for the possibility to become a consolidate democracy. In order to fulfil the aim, I have chosen to focus on the political and civil arenas that are most central in the study of consolidate democracy.The purpose of this study is to process how far Serbia has come towards a consolidate democracy and which obstacles still remain in the transition.The questions in this study are:? What problems has Serbia faced since the democratic transition in the beginning of 1990?? What possibilities are there for Serbia to consolidate the democracy, with focus on the two key arenas of consolidation?By applying the theoretical framework to the data, I have been able to present answers and build up an analysis.

The purpose of this essay is to examine the approach of the EU towards the reform efforts of Turkey and Bosnia and Herzegovina in the countries ambitions for EU memberships. The question formulation of the essay is whether there is differences in Turkey?s and Bosnia and Herzegovina?s qualifications for an EU-membership from an EU perspective. In order to better answer the question, we use two part questions. One is about the criterias and qualifications that need to be met in order to get a membership.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.