In his master thesis, Johan Jutterström pursues an anti-aesthetic and ethic artistic process. He?s using mainly three different strategies; reasoning through text, composing for ensemble, and solo improvising on the saxophone. Through composing the piece for 12 musicians Trästolen, Jutterström tries to erase himself and his taste from the music. In that endeavor he looks to physics as a catalyst.

When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

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.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

This comparative case study, which is based on a most similar system design,investigates why the Chávez government has attained a lower degree of democracy than the Kirchner and the Lula governments. In order to develop asupplementary theory about why governments in general achieve various degrees of democracy I compare these governments and examine what policies that differ them and why. My results show that these governments? policies differ concerning the rule of law, militarization, and negotiations with economic groups and anti-regime parts of civil society. I have found numerous answers to why some of these governments (and governments in general) have democratic policies within these four areas and why some do not.

This essay studies how advertisements in various anti-smoking campaigns can influence and persuade by using anti-logos as counter-arguments to the tobacco industry's logos. In contrast to tobacco advertising arguments such as freedom (logos), pleasure (pathos) and trademark (ethos) the anti-smoking campaigns create anti-logos arguments with various connotations such as repulsive pictures and sexual implications to influence groups of people not to start smoking or to quit smoking.Advertisement of tobacco does not exist nowadays due to legal restrictions in the western world; however several decades of myths created in the consumer consciousness still exist. Thus one can speak of a tobacco advertising ideology that exists and the various anti-smoking campaigns trying to change that ideology.The purpose of anti-smoking campaigns is to conduct a kategoria of myth that tobacco advertisement has created over the years. Anti smoking organizations do this by creating a new ideology to affect consumer?s attitude toward smoking and the tobacco myth with an anti-myth.

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

Media has reported frequently about elder abuse in Sweden during the year of 2011. The authors have found an interest in elder abuse due to the attention about it and the law about the duty to report elder abuse, which is called lex Sarah. The aim was to investigate, due to quantitative method with surveys, the care givers tolerance to elder abuse, attitude and knowledge about lex Sarah. The result of the thesis was analyzed based on two theories, Lipsky?s street-level bureaucracy as well as Svensson?s, Johnsson?s and Laanemets? theory about knowledge.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

BEPS-projektet startades år 2012 för att förhindra att skattesubjekt använder kryphål i skatteavtalen och staternas nationella lagstiftningar för att erhålla skatteförmåner. År 2013 utgav OECD en handlingsplan som identifierar 15 åtgärder som ämnas vidtas. Åtgärdspunkt 6 reglerar problematiken kring hur skatteavtal missbrukas genom att skattesubjekt ?shoppar? efter jurisdiktionen med det skatteavtal som leder till den förmånligaste beskattningen. Åtgärdspunkt 6 föreslår att en specifik LOB-regel eller en generalklausul, PPT-regeln, införs i OECDs modellavtal för att motverka det aktuella förfarandet.

This essay studies how advertisements in various anti-smoking campaigns can influence and persuade by using anti-logos as counter-arguments to the tobacco industry's logos. In contrast to tobacco advertising arguments such as freedom (logos), pleasure (pathos) and trademark (ethos) the anti-smoking campaigns create anti-logos arguments with various connotations such as repulsive pictures and sexual implications to influence groups of people not to start smoking or to quit smoking.Advertisement of tobacco does not exist nowadays due to legal restrictions in the western world; however several decades of myths created in the consumer consciousness still exist. Thus one can speak of a tobacco advertising ideology that exists and the various anti-smoking campaigns trying to change that ideology.The purpose of anti-smoking campaigns is to conduct a kategoria of myth that tobacco advertisement has created over the years. Anti smoking organizations do this by creating a new ideology to affect consumer?s attitude toward smoking and the tobacco myth with an anti-myth.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

Background: Physological abuse consists of threats, harassment, humiliation, telling off, refuse to talk, social isolation, abandonment as well as attitudes that lead to a feeling of insecurity and desperation. Institutional elder abuse is very elusive and an overall picture is still considered missing.Aim: The purpose of this essay was to review psychological abuse within the elderly care.Method: This essay is based on a literature study with systematic search.Result: This article review led to main categories and the result of the study is presented after these. The first ones gives a picture of the kind of psychological abuse that occured within the the elderly care. The second one deals with the possible explanations for psychological abuse within elderly care. The result showed that verbal assault was the most common form of psychological abuse against elderly.