The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

Alcohol and drug abuse is something that undoubtedly exists in our society today. Our interest in this area was inspired by an earlier study of the influence of socialization on these dependencies. From this we developed new hypotheses concerning men and women?s drug and alcohol abuse. The main purpose of this study was to highlight the experiences and reflections of six women and seven men on their own alcohol or drug abuse.

The aim of the study is to examine which present conceptions of sexuality there are in treatment of substance abuse for men. The intention is to examine how staff members in these environments perceive clients? sex and sexuality as well as studying if and in that case how they work with sexuality in treatment. A qualitative method formed the methodological approach and semistructured interviews were carried out for the collection of data. Four staff members from two different treatment institutions for substance abuse were interviewed.

The aim of this study is to get a better understanding of the Iranian regime. My theory is that the Iranian regime is a semi-dictatorship, based on the soul fact that semi-competetive elections take place. The main question this thesis tries to answer is what characterizes the political construction of the Iranian regime and by what means does it implement its political goals. In trying to answer this question the case of Iran is applied to four specific typologies being, semi-dictatorship, military rule, single party rule and personal rule. The aim has not been to categorically analyze if the Iranian regime matches one typology or the other perfectly, as this is seldom the case when it comes to typologies.After analysis of the four typologies, the conclusion is that the Iranian regime utilizes semi-competitive elections to give a guise of democracy, as is in line with a semi-dictatorship.

This study examines social workers' perceptions of their daily work with young people who abuse alcohol and drugs. The purpose of this study was to examine how social workers' perceptions are affected by gender and main drug of choice of activities for young people who abuse. Methodically the study was conducted with qualitative interviews with social workers active in youth substance abuse treatment. The study was carried out a review of previous research in relation to empirical data for the reason to have a discussion of possible explanations of social workers' perceptions and their daily work with young people who abuse alcohol and drugs. The results showed that social workers' perceptions of their daily work with young people are about attitude, reflection and development opportunities in the practical session with the youth.

According to reports from the department of education the majority of school children consider school as a place for happiness, security and development. However, one of ten children experience cruelty and abuse on a daily basis and research shows that children are more often violated by their teachers rather than their peers. In year 2006 legislature decided that school children needed to be protected from the harmful abuse and bullying from other children as well as their teachers. Despite the law approximately 50 000 children are the victims of adult abuse in school every year. Meanwhile science also proves that teachers dare not, for different reasons, confront colleagues when witnessing violations of children.

According to reports from the department of education the majority of school children consider school as a place for happiness, security and development. However, one of ten children experience cruelty and abuse on a daily basis and research shows that children are more often violated by their teachers rather than their peers. In year 2006 legislature decided that school children needed to be protected from the harmful abuse and bullying from other children as well as their teachers. Despite the law approximately 50 000 children are the victims of adult abuse in school every year. Meanwhile science also proves that teachers dare not, for different reasons, confront colleagues when witnessing violations of children.

Alcohol and drug abuse is something that undoubtedly exists in our society today. Our interest in this area was inspired by an earlier study of the influence of socialization on these dependencies. From this we developed new hypotheses concerning men and women?s drug and alcohol abuse. The main purpose of this study was to highlight the experiences and reflections of six women and seven men on their own alcohol or drug abuse.

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

Sex equality law within the European Union is well developed and has since the Rome Treaty, given rise to several directives and other judicial acts on this matter of community law. The concepts of direct and indirect discrimination emerge from the general principles of Equal pay and Equal treatment and have been codified and amended several times until present.The lasts years, authors within the field of Equality Law has been pointing out that there is a common desire for simplification of discrimination law in Europe. The question has arisen whether this simplification could be implemented trough the introduction of a general justification defence for direct sex discrimination.The concept of direct sex discrimination - when a person of one gender is treated less favourably, on the grounds of gender, than a person of the other gender would be treated in similar circumstances - leaves no possibilities for such justification today. Indirect sex discrimination ? which arises from the equal application of neutral rules that shows an adverse impact on one group ? can be justified if the rule answers to true requirements of the job.Does the proposition that direct discrimination should be justified find support in the inconsistency of the present legislation? This paper will examine this and other questions concerning the wish for a general justification defence through studies of case law from the European Court of Justice as well as differing opinions from authors within the field of equality law..

The purpose of this paper was to examine how clients on the unit for adults at Södemalms district administration (Stockholm, Sweden) with severe mental illness and substance abuse differs from other clients with substance abuse at the baseline and at follow-up one year later. We have used a quantitative method and analyzed material from ASI-interviews performed at the adult drug abuse unit at Södermalm during the time period 2002-2010. At the baseline the clients with substance abuse and co-occurring severe mental illness have more problems than other clients, primarily in the area of mental health. They spend more time alone and are more likely to engage in illegal activities. Interviewers assess their situation as more serious and that they need more help in all of ASI's areas of life than other clients.

Introduction: Sexual abuse is more common than statistics show; the number of unrecorded cases is high. Sexual abuse is hard to deal with, it is associated with taboo and shame and at the same time it is a trauma to the one who has been abused which will effect the rest of that persons life. Aim: The aim of this literature review is to describe men and women?s experiences of being sexually abused. Method: A literature review, inspired by Friberg (2006), was conducted.

Uppsatsen behandlar olika definitioner av korruption utifrån internationella regelverk. The United Nations Convention against Corruption (UNCAC) ger en mer specifik definition till korruption än the African Convention on Combating and Preventing Corruption and Related Offences (AUCPCC). Då det finns flera olika definitioner av korruption kan diskuteras huruvida en enhetlig definition är nödvändig. Korruption påverkar även rätten till att bli prövad av en självständig och oberoende domstol. De internationella regelverk som behandlar denna rättighet är the Universal Declaration on Human Rights (UDHR), the African Charter on Human and Peoples? Rights (ACHPR) och the International Covenant on Civil and Political Rights (ICCPR).

The purpose of this study is to increase the understanding for how home care services interpret and handle situations with and around caretakers alcohol use. Interviews have been conducted with two managers and six basic staff in two different home care service-groups. The interviews were individual with the managers and in group form with the staff. The interviews have been analyzed using Hasenfeld?s theory on Human Service Organizations and moral practice together with Beronius? interpretation of disciplinary exercise of power.

Prey species make behavioral decisions to reduce the perceived risk of predation and the time spent vulnerable to predation. Behavioral responses to predators are for example selection of specific habitat types and the presence of predators influence individual vigilance. Furthermore, there is a variation in feeding niches with different herbivores focusing their foraging effort on different vegetation types which is also expected to affect the choice of habitat. Behavioral data on anti-predation and foraging behavior at on waterhole is collected from Thomson?s and Grant?s gazelles at Ol Pejeta Conservancy (0°00?N, 36°56?E) located in semiarid bushed grassland in Laikipia district of central Kenya.