The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Kriget i Tjetjenien utbröt 1994, som en följd av tjetjenernas krav på självständighet. Den tjetjenska sidan karaktäriseras idag av två vitt skilda drag, civilbefolkningens krigströtthet och de islamistiska extremisternas oförtröttliga kamp med terroristiska metoder. Ryssland å andra sidan håller hårt på sin territoriella rätt och situationen är därmed låst.Vi har, i en teorikonsumerande fallstudie, genomfört en analys av konfliktens drivkrafter utifrån den teori om konfliktlösning som kallas conflict resolution. Denna teori betonar vikten av att konflikten kommit in i ett så kallat ripe moment, för att kunna uppnå en lösning. För att freden skall bli bestående, är det av största vikt att de bakomliggande problemen blir lösta.Anledningen till att Tjetjenienkonflikten fortfarande pågår, är att den inte kommit in i ett ripe moment ännu.

Since studies points out declining interest in science among students in Swedish schools, I have in this paper chosen to examine how some students at the Social Science Programme are experiencing the lessons in Natural Science and how to make lessons more interesting according to these students.The purpose of this study was to gain a greater understanding of how teachers would develop new perspectives and tools to make lessons in Natural Science more interesting. I also wanted to investigate whether an intercultural perspective could be a possible tool to increase students? interest and motivation.As a theoretical framework, I have assumed Vygotskij's sociocultural perspective, Habermas's theory of deliberative conversations and an intercultural perspective. Through a qualitative approach, I conducted interviews with students and teachers. The main results showed that students felt that natural Science lessons were too theoretical and undemocratic and that they wanted to have more student interactions, such as discussions and group works.

Författare: Isabelle Jönsson, Vlad TanaseTitel: Festmetoden - Att formulera budskap kring alkohol.Ämne: Medie- och kommunikationsvetenskap, C-uppsat'sHandledare: Ingrid HöjerbackExaminator: Helena SandbergÅr: VT 2007Sammanfattning:Problem och syfte: I dagen's samhälle har hälsokommunikation kommit att bli ett stort ämne där man försöker få människor att ändra sina levnadsvanor inom olika områden så som bra kosthållning, träning och hälsa, rökning samt alkohol och droger. Vad gällande alkohol talar man om att dricka på ett "måttligt sätt" som kan innebära mycket olika saker för olika individer. Att förändra beteenden är alltid en komplicerad proces's, inte minst då det gäller hälsobeteende. Alkoholkommittén's kampanj Festmetoden lanserade's 2005 och har verkat som en beteendeförändringskampanj kring alkoholvanor för målgruppen unga vuxna mellan 18-25 år. Festmetoden är en ytterst intressant kampanj då det är en mycket omfattande och ambitiö's informationsinsat's gällande del's mål och budskap men även medieval.

1999 auktoriserade FN:s säkerhetsråd fredsinsatsen där UNMIK fick mandat attpolitiskt administrera och bygga upp provinsen Kosovo. Vår uppsats syftar till attstudera de etniska motsättningarna mellan kosovoalbaner och serber i Kosovounder UNMIK:s styre och även att studera UNMIK:s hantering avmotsättningarna samt de båda gruppernas förhållande till UNMIK. Vi gör dettagenom en beskrivande fallstudie som främst inriktar sig på vetenskapliga artiklaroch rapporter. Vi granskar hur de etniska motsättningarna har fått negativakonsekvenser för freden i Kosovo. Det har bildats en partition mellan de bådagrupperna och etniskt motiverat våld har förekommit.

Abstract Many researchers in social work believe that in today's society require the interaction between organisations takes place on social problems. This study examined the interaction between the police, social services and schools.The purpose of this study are as follows; the aim is to investigate the interaction between social services, the police and schools about young people aged 12-18 years who are at risk for abuse and crime.My questions are: How do the different professions interact regarding young people at risk for abuse and crime? How do they meet young people in their daily work? What obstacles can the different professions see in interaction? What effects do the different professions see in interaction?The study is a qualitative study conducted with semi-structured interviews. Respondents have been two from each organisation.The theory used in the analysis of empirical data is new-institutionalismen. New-institutionalism is a theory developed from organizational theories.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.

The purpose of this study is to find out how clergymen in the Church of Sweden understand their role as pastoral caregivers, in a context of a society that has changed quite a lot during the past decades. The study is based on interviews with four clergymen, two men and two women in the ages of 40-65 with experiences from congregations of different social and geographical kind. The interviews are analyzed in themes. When analyzing the interviews identity and role theory is used as a tool, but also the idea of a postmodern society and metaphors for the different kind of roles a pastoral caregiver can take during counseling.The clergymen meet a broad range of people in counseling, both those who regularly attend church activities and those who are complete strangers. They are all focusing on the needs of the confident.

This thesis focuses on immigrant fathers and the specific situation they face arriving in Sweden. The purpose of this study is to examine various systemic obstacles and eventual possibilities these fathers may encounter in the new country and how they affect their fatherhood. The paper is based on four interviews, with three men and one woman, who work with immigrant fathers partly in parenting educational programs. The informants? professional background varies.

Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

My intention was to explore the childhood of children and adolescents within the religious organization of Jehovah´s Witnesses, in Sweden. I used a technique where I interviewed three active witnesses and four former members. The former members either had left the religion freely or had been excluded by the movement. I wanted to know more from those two different perspectives, because they often seem to conflict. First of all, I wanted to learn about the persons own upbringing.

Intressekonflikter spelade en stor roll i de skandalerna som uppdagades kring sekelskiftet som exempelvis Enron. Nya standarder och regleringar uppkommer med jämna mellanrum för att försöka stärka och upprätthålla revisorns oberoende. Lagstiftare har länge försökt hävda att fristående rådgivningstjänster rubbar revisorns oberoende men empiriska studier uppvisar varierande resultat. Trots införandet av en strängare reglering år 2002 i USA genom Sarbanes-Oxley Act (SOX), som innebar att många fristående rådgivningstjänster förbjöds, menar forskare att det krävs mer forskning kring intressekonflikter som kan uppstå inom revision. Utöver intressekonflikter kan även de olika förväntningarna och krav som ställs på revisorns olika roller som dels oberoende granskare, dels engagerad rådgivare ge upphov till en konflikt. Det finns en hel del forskning som behandlar oberoende, revisionskvalité och rådgivningstjänster men desto mindre forskning som studerar revisorns dubbla roller.

The purpose of this study was to explore if and how the Swedish Supreme Court are using the concept ?the child?s best interest?. This concept is used a lot in Swedish legislation, but it needs interpretation every time it´s used and is often perceived as unclear. This makes it interesting to see how this affects the individual child´s legal rights. Furthermore I want to see if the Supreme Court listen to the child´s own opinion and if not, are there any justifications to why not.

Non-contact anterior cruciate ligament (ACL) injuries is a serius and traumatic injury to the knee that is common in female soccer players and often force the player to quit or lower the level of activity because of lost stability in the knee or from fear to suffer  a new injury. Female soccerplayers have a higher risk than their male counterparts to get an ACL rupture and especially adolescent females have a high risk. The most common causes to a non-contact ACL rupture is side-cutting manuvers and landing after jumping. Every other player with an ACL rupture develops osteoarthritis within 10-15 years from the time of injuryResults: The higher risk for females to incur a ACL rupture is due to smaller intercondylar notch, they?re in the follicular or ovulatory phase of their menstrual cycle, increased knee laxity, dominance in the quadriceps muscles, flexion in hip and valgus movement in the knee.

The world is getting smaller. Global markets, political processes and communication technology bring people together. Even though many of these processes are dynamic and constructive, they have also resulted in a need for better and more effective ways of international conflict resolution. This thesis investigates central issues connected to the concept of humanitarian interventions in relation to current and future legislation of the European Union. The overall question is whether the rapid globalization process has resulted in a change of international law towards more liberal view where authorization of the security council is not always needed? And, if there has actually been such a liberalization, how does that affect the legal possibilities for the European Union to carry out armed operations without the consent of the global community? The conclusion of the thesis is that international law has been modified mainly in two aspects: First, the concept of sovereignty is no longer seen merely as a right of the nation, but also as a responsibility.