In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The purpose of this thesis is to historically describe how Fédération Internationale deFootball Association (FIFA) interprets how the discourse of anti-racism has developed withintheir own organization throughout the years. In doing so, the thesis lands in a present timeperspective and then aims to identify the norms which FIFA, according to the organizationitself, stands for in regard to anti-racism within world football. That standard of behavior isthen put in contrast with the hidden ideological conceptions which, with the applying of apost-colonial perspective, can be found in the rhetoric used by FIFA in expressing themselvesabout their anti-racism stand.The methodology used in this thesis builds upon a qualitative text analysis approach inwhich solely primary sources available through the official website fifa.com are considered.The study finds that anti-racism is a relatively young concept within FIFA and that the communicatedideal standard of behavior circles around terms such as unity, diversity, solidarityand equality. Further on, FIFA clearly articulates how the universal power of football as suchcan unite people and that FIFA, as the administrator of this the world?s greatest sport, can setan example for the rest of the world to follow when it comes to notions of tolerance and solidarityin preventing racism in the future.In following the terminology provided by the post-colonial theorists Homi Bhabha andGyatri Spivak, and applying the concepts of fixity and essentialism on the rhetoric aroundanti-racism, the study discovers that FIFA, in sharp contrast to the articulated norms, in factexpress ideological conceptions of skin as a barrier of difference between people, and thatFIFA on good grounds can be accused of reproducing racist stereotypes rather than bridgingthem.The study concludes that its findings clearly demonstrates the increased need of consideringsports, and more specifically international sport organizations, as a basis for researchwithin the academic field of International Relations, and that a postcolonial perspective verymuch can provide alternative understandings of how these actors operate and what influencethey might have in the international system..

Aim: The aim of this study was to examine whether addicted in society maintain their personal dignity. Many studies about this issue have beenfocused on how hard it is to be an addicted, but few have focused on how an addicted handle this situation. Our preconception before this study was that addicts are a stigmatized group not treated with dignity. With this as starting point, our aim has been to let the addicted with their own words describe how they handle their situation and witch strategies they use to uphold their dignity.Method: A qualitative approach is used; we have condicted five semi structured in- depth interviews. The information we have obtained through interviews, we have in the analysis weighed against the theories we believe are relevant to our preconception.We have then categorized the collected information after those themes we found central in the interviews and which we have found can be related to the main questions of this study.Result: The results show many strategies about how people with drug- and alcohol abuse handle their situation.

The purpose of this study is to do a research about some pedagogues? perceptions of the social phenomenon of bullying, about the roles that can occur and how these pedagogues consider themselves to work accordingly. Our research questions are therefore:What beliefs about the social phenomenon of bullying has the pedagogues?What roles emerge in different bullying situations according to the pedagogues?How do the pedagogues work with bullying and the roles that emerge?The study provides insight into how different approaches to bullying can contribute to various pedagogical implications in anti-bullying work. In our theoretical part we present general issues and the roles that different writers describe.

Japan's foreign and security policy has seen some substantial changes as a result of events like the first Gulf war and 9/11th. This has been taken as proof, by some, that Japan is abandoning its antimilitaristic stance and pursuing a more traditional hard power role through military means. This essay aims to explore if these shifts have coincided with any substantial shifts away from antimilitarism, which has had a strong influence on the country's security policy since the end of WW2.To do this I use constructivist theory, specifically regarding the impact of norms and identities on states security policy and briefly look into the problem of actor designation. The thematic focus is on security policy, from a narrow perspective, and thus I examine areas like the input and output to the Japanese military and the actual applications of this force. State identity is used to explore the prevalence of nationalistic sentiments and support for anti militarism in the public opinion and the political elite.The result of this study points to the further relevance of constructivist theory and especially the application of norms and identity.

This is a study that aims to discern whether there are any differences between upper secondary level school textbooks published both before The Living History Forum (a government agency that works with issues on tolerance, democracy and human rights) was founded and after with regards to their depiction of Judaism in general and anti-Semitism and the Holocaust in particular. Underscoring the relevancy of this topic, in 1997 CEIFO (The Centre for Research in International Migration and Ethnic Relations) and Brå (Swedish National Council for Crime Prevention) conducted a survey among school children which revealed a lack of knowledge regarding the Holocaust (including whether it had even occurred). With this educational deficiency in mind, this study attempts to determine if there is an active development in text-book authoring regarding this subject.Using Norman Fairclough's critical discourse analysis (CDA) eight textbooks (four old and four new) are examined and compared in order to see if there have been changes in discourse regarding this topic over time. Fairclough's critical discourse analysis is a method used to analyse the relationship between discourse and changes in social and cultural development, and is thus employed in this case to determine if any significant changes have been made in textbooks regarding this topic.As a future teacher in religion it is important for me (and others) to be aware of this type of issue in order to be able to combat it when encountered in schools. It is also important, and part of one?s responsibility as a teacher, to actively and critically work with and review textbooks.This study has not found any major changes in the depiction of Judaism and anti-Semitism in any of the textbooks reviewed.

Uppsatsen handlar om hur fyra judiska personer upplever antisemitism i Sverige. De har svarat på frågor som rör två teman, antisemitism och Israelkritik/antisionism.Informanterna har inte personligen utsatts för antisemitism i stor utsträckning, däremot upplever de att antisemitismen finns mer utbrett på andra platser i Sverige.Israelkritik upplever de enbart som antisemitism när den är obalanserad och när media anklagar judar kollektivt för vad som sker i Israel/Palestina. Sionism ser de dock ingen anledning till att kritisera eftersom den handlar om ett judisk självbestämmande. Ett par av informanterna anser att sionism är så starkt förknippat med judisk tradition att antisionism per automatik blir judefientlig..

Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

The swedish healthcare is in many situations one of the best in the world. But still, the healthcare system includes elemnts that reduce the efficiency. Partly becouse the swedish healthcare is largely monopolized, the servicecs are not properly prized and the economic responsibility and the liability legislation is limited. The main problem this study evolves around, is how a different liability rule would change the shape of the healthcare organisation. Abouve all, how would the approach to riskmanagement and preventive and riskreducing performance change with a diffrent liability rule.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

The aim of this study was to describe and understand how individuals in adulthood experienced a childhood with neglect, and how they handled neglect. In order to reach the perspective of the individuals who grew up with neglect, we chose to use autobiographical books as our empirical material. The criteria the autobiographies had to meet in order to fall within the scope of this study was that the biographies had to display the experience of neglect during childhood, and thereto the books had to be written by individuals who themselves experienced neglect. Based on the aim of this study we sought answers to three questions: How do the individuals describe their upbringing with a mentally or socially disabled parent? How have the individuals coped with the neglect they?ve been exposed to? What consequences have the neglect supposedly led to? The findings of this study show that the extent to which the individuals experienced neglect were profound and comprising.

On the 10th of February 2011 Hosni Mubarak gave his last speech as the president of Egypt, on the following day he resigned the presidency after more then two weeks of violent protests against his rule, and with that his 30-year long rule over Egypt had come to an end. This bachelor thesis aims towards examining this speech using both qualitative and quantitative research methods in order to reach a useful analysis of the speech. The conclusions of this thesis is that several methods were used in the speech in order to win the listeners acceptance and approval for the speaker, and then to use these in order to soothe, or preferably to completely stop, the current revolution. The methods that have been found to play major roles in achieving this are; portraying the speaker, defining the listener, promises of improvements and of justice/revenge, and nationalism. This thesis is written in Swedish with Arabic excerpts..

The number of persons with problems of abuse or addiction seeking care has increased during the last years in Sweden. Recent international studies show stigmatizing attitudes among nursing staff, which affect the treatment and care negatively. The purpose of this study was to describe experiences among nursing staff of treating persons with problems of abuse or addiction at an emergency department. The participants were six nurses and one assistant nurse who worked at an emergency department. The interviews were analyzed through qualitative content analysis.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.