This study contents a research of the Swedish temperance movements IOGT, NTO and TO:s adult education in Dalarna between 1921 and 1939. A theory that is used in this essay is the publicity theory of Jürgen Habermas. A theory in this essay is that the adult educational work of the temperance movements could bee seen as an alternative publicity because the courses that the temperance movement held in general contents a great part of the movements own literature, the participants in the courses held their own lectures to each other and it was mostly only members of the temperance movements who could join the courses. The main subject of the courses was history in literature, English, Esperanto, and knowledge about local democracy. Not many courses content the drinking issue in Sweden at this time, even thought a national referendum was held in the issue during the research period of this essay.

ResuméDer er en løbende konflikt mellem ytringsfrihed og racistiske krænkelser i dagens samfund. I Danmark er der en del nationale såvel som internationale forpligtelser, som indebærer at samfundet skal bekæmpe racismen, hvilket nødvendiggør indskrænkninger i ytringsfriheden. Dette gøres fremmest gennem Straffelovens § 266 b.Ved at sammenligne Danmark med Sverige ser man mange ligheder imellem de to lande lovmæssigt. Der er derimod en markant forskel i den måde racismen manifisterer sig på i de to lande. Der er videre forskel på i hvor høj grad de to lande vægter statens rolle - og hvilken fremgangsmåde de anvender i bekæmpelsen af racisme.Den bedste løsning bliver at lade domstolene definere de yderste grænser mellem ytringsfriheden og racistiske krænkelser, samtidigt med at samfundet gennem samspil mellem forskellige faggrupper, fastslår at racistiske fordomme bygger på urigtige grunde.

The aim of this Master?s Thesis is to examine the importance of literacy and reading in a country like Jamaica. What role do public libraries and bookmobiles play in promoting literacy, and how does this work correspond with the UNESCO public library manifesto?To answer this, interviews were conducted with nine Jamaican librarians, and study visits were made to libraries and bookmobiles. In addition, development plans, policy and other relevant documents were analyzed.

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

This thesis has been written with the intention of investigating a commercial lending library to be found in Stockholm in the first decades of the nineteenth century. We chose this subject because it is a relatively unexplored area. Furthermore, we were curious to know what books could be found in the library. The lending library was run as a business thus giving a good indication of the contemporary reader's taste in literature. The lending library that we chose had a total of three thousand titles in those of its catalogues that have survived to the present day and was run by a woman called Eva Unander.

Throughout this thesis three main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate. The formula for sharing profits will also become a factor that can have an impact on the European companies'incentives for transfer pricing interacting with above-mentioned factors. The effects of transfer pricing aiming at reducing the total amount of the taxation burden for a group of companies will be strongly reduced in the future if the proposal is adopted. Incentives for transfer pricing will loose importance, though not disappear altogether.

The fashion industry is a line of business which is characterised by tough competition. Often the consumer target groups exposed to advertisements identify them as attempts by the fashion industry to persuade them. When this happens, the consumer disregards the information due to selective attention. Faced with these conditions, companies need to find new, creative ways to market their product lines. This essay is about Public Relations, in particular Public Relations that appear in editorial spaces.

There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.

The globalization has increased the trade between different places and countries. Products are now available from all over the world, but this requires transports that have consequences in the environment as well as the economy. New professions are creates that do formality, organize, administrate and implement other businesses transports. Their operations are between the business and customer and they are called logistics companies. The purpose of this report was to study third-party logistics and why more and more companies use this logistics services.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

Cloud computing has become a very publicized and popular concept in recent years, both in business literature and research, where data ownership is the security aspect which has usually been ranked the highest of the disadvantages that can be identified with cloud services. Today there is a lack of research on information ownership from an informatics perspective, as it is most often discussed from a legal perspective.In our study we interviewed six different companies that use cloud services, on which attitudes and reasoning they had on their information ownership. We compared these attitudes with the attitudes we identified in business literature and research on the subject. In business literature we found four recurring themes which were very clear about how a company should govern information ownership.Overall the results of our interviews showed that there is widespread ignorance at the companies on how information ownership in the cloud is regulated between the company and the cloud provider. All companies expressed that they had not experienced any change in ownership when they placed their data in the cloud, and they expressed no major concerns about how the ownership was handled.

The purpose of this study has been to examine how collaborations between clothingcompanies and fashion designers can influence their brands. Our ambition has been todescribe this phenomenon by describing how collaborations can affect and influencethe clothing companies? brand identity, image and positioning. Furthermore, we wantto describe how these collaborations have changed the fashion industry and what thefuture holds for it. We find this topic relevant since collaborations are becoming anadvantage for companies in a competitive industry that is constantly in change.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

The aim of this thesis is to identify some of the obstacles to trade, that occurs on the common market, and to analyse the errors that still occurs in the national authorities application of the principle of mutual recognition. Is the principle of mutual recognition sufficient for the creation of a common market, or is there a need for additional measures to cope with the obstacles to trade that still exists on the common market? The problems related to the incorrect procedures of the national authorities and the fact that undertakings prefer to bring their products in to line with the rules of every single member state must be solved, if the principle of mutual recognition is to become trustworthy. On some areas, harmonisation ought to be chosen above the principle of mutual recognition, but in other cases an increased administrative collaboration, mandatory training for the national authorities or information campaigns intended mainly for undertakings could be the answer. The possibility to help undertakings to sue member states for damages should also be investigated.