We live in a society that has changed rapidly in recent years. The Swedish welfare state identity consisted of structures that had been formed from an emancipatory project. Today, these structures seem to have been erased and replaced by a different form of society. When a society is changing it affects the political, social and economic levels.In this social change Social Democracy seems to have lost its hegemonic position in society and describes itself as standing in a crisis. An effort to modernize the party has therefore begun.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

When is it acceptable to make fun of religion, and when does it become disrespectful? On January 7, 2015, the headquarters of the French satirical news paper Charlie Hebdo was subjected to a terrorist attack that claimed the lives of 12 staff members, due to the publishing of caricatures picturing the prophet Muhammed. The reactions that followed the attack circled around two perspectives; the importance of freedom of expression and the obligation to show respect for certain institutions and traditions in society. How come the caricatures can elicit such completely different reactions? This is the question that this thesis uses as a starting point for the examination of the subject caricatures and satire.

Denna uppsats avhandlar 1st Marine Division och deras väg in i Irak under operation Iraqi Freedom. Syftet med uppsatsen är att verifiera om det var konceptet manöverkrigföring som 1st Marine Division använde sig av under invasionen? Det har sagts att amerikanerna använde sig av manöverkrigföring i denna operation. Jag ställer mig mer frågande om det verkligen var det konceptet som de använde sig av.För att svara på frågeställningen har jag först beskrivit vad manöverkrigföring är, därefter har jag gjort en fallstudie på 1st Marine Division och deras agerande under invasionen av Irak 2003. Vi följer divisionen från utgångsgrupperingen i Kuwait tills divisionen är inne i Bagdad.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

AbstractHerbivores can be classified into either hiders or followers depending on their postpartum behaviour. The two behaviour types affect the spatial relationship between the mother and her infant. Goats are seen as hiders, although the environment plays a central role when it comes to the behaviour. Therefore, in the first part of this study the aim was to investigate how the goat kids? spatial relationship changed in the transition from indoor housing to pasture.

This thesis is an analysis based on the problem of defining a humanitarian intervention and argues when or not, it is appropriate to operate it. The interest lies in finding out whether the argument itself is justifiable,not whether the act of interference was justifiable. My hypothesis is that both private and international operatios misuse the definition "humanitarian interventions" as an excuse to trespass the laws of war. Behind the idea of protecting human rights, freedom and democracy, is the liberalist idea of all individuals being equal. The respect for their freedom and rights drives outside actors to intervene when crimes are comitted against them.

The aim of this thesis is to contribute to the field ofinformation politics, in the areas of the future regulationof The Fundamental Law on Freedom of Expression andThe Freedom of the Press Act. The focus of the study is todiscursively examine how ideas and perspectives ontechnological developments are expressed in a pendingSwedish legislative proposal. The empirical data consistsof an interim government report, SOU 2010:68, writtenby Yttrandefrihetskommittén (Committee on Freedom ofExpression) and analysed using Norman Fairclough'sCritical Discourse Analysis. The analysis is conducted onthree levels: a textual level, a discursive practice level anda social practice level.On the textual level we found that the committeecontinously uses significantly charged expressions todescribe technological development. On the discursivepractice level two discourses were identified.

The purpose of this essay has been to study if the social services adjust the choice of institution to every juvenile's need of care. If the choice of institution isn't adjusted to the juveniles the institutional placement can become a way to store them rather then treat them.To accomplish the purpose of the essay we have interviewed ten social workers with different worktitles and positions. We have delimited the study to three swedish communities with varying sizes. We have analyzed the material with Bourdieus theory of "field" and "doxa" and Antonovskys theory "a sense of coherence" (SOC).We came to the conclusion that the social service adjusted the choice of institution to the juveniles needs as much as possible. Although there are a couple of factors that some times makes the best choices impossible.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

Swedish doctrines emphasises the use of maneuver warfare in combat. Therefore we need tounderstand how a modern state can transform maneuver theories in doctrine into combat practice.United States Marine Corps, a joint armed force in itself, has participated in both Desert Stormand Iraqi Freedom and has since the 1980?s used a maneuver warfare concept. The aim of thisessay is to describe and explain to what degree USMC has conducted maneuver warfare in theIraq wars 1991 and 2003 according to maneuver theory, in the light of how maneuver warfareis thought to be conducted in accordance with then present warfighting doctrines. Theconclusions are that USMC has followed their doctrines in part; the Desert Storm warfaredeviated more from doctrine than the Iraqi Freedom warfare regarding maneuver warfare.

Abstract Before the choice of upper secondary school in the ninth grade, young people need to have knowledge of themselves and the world. In this tough choice, the parents are the main support. The supporting role, which are their thoughts on how much they influence in their children?s choice of study? Based on these issues, we seek the answer to the question; which vision have the parents on their involvement in their children's choice of upper secondary school? Which visions have the parents on the impact on their children's upper secondary school? Do the parents think that the children's upbringing has influenced their choices? Young people's career decisions take place in interaction with their parents and with very different cultural, economic, social and symbolic capital. The concepts are Pierre Bourdieu's theory that intends to be our toolbox for this thesis.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.