The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.

This master thesis deals with the looting and destruction of the Iraqi cultural heritage in the wake of the U.S. invasion of Iraq in April 2003. My ambition is to analyse the narratives conveyed by journalists and intellectuals to see which truths that were established. Using discourse analysis methods, my aim is not to find an objective truth in the matter at hand, but rather to se which truths the writers put into view regarding the question of liability and the seriousness of the looting and destruction. This paper further discusses these truths from the perspectives of imperialism and of Edward Saids thoughts about Orientalism.

In this report listed buildings, according to the Swedish Heritage Conservation Act, have been studied with a focus on cases where economical compensation has been given to the owner of the building and cases where the listing of the building has been appealed by the owner. In order for a building to become listed it needs to be particularly valuable from a cultural and historical standpoint. The listed buildings are protected through a list of regulations that determines which parts of the building can or cannot be changed, what methods and materials should be used for changes and repairs, and how the building should be maintained. These regulations should as far as possible be formulated in agreement with the owner, but a building can become listed against the owners will. To decrease the damage this causes the owner he can in some cases have the right to economical compensation. There is also a possibility for the owner to appeal the listing of the building.

This thesis explores the validity of feminist poststructuralist theory in relation to gender and culture. Within the theoretical frame¬work of Judith Butler, combined with insights from the field of post-colonial theory, different perspectives of the dilemma of universalism are discussed. Primary sources for the study are policy documents from the Swedish government, literary texts and newspaper articles. The results show a number of paradoxes which need to be continually and critically kept unsolved. This does not mean an end to feminist engagement in other contexts than one's own but rather the need for theoretical awareness and self reflection.

Det har länge debatterats huruvida de svenska skattetilläggsreglerna är förenliga med de krav som Europakonventionen ställer upp i artikel 6. Efter att Sverige blev fällda av Europadomstolen i fallen Janosevic mot Sverige och Västberga Taxi AB & Vulic mot Sverige har regeringen gjort justeringar i skattebetalningslagen och taxeringslagen, med syfte att göra den svenska lagstiftningen förenlig med Europakonventionens krav. Syftet med vår uppsats har varit att undersöka om den nya lagregleringen är förenlig med Europakonventionens artikel 6 eller om Sverige riskerar att fällas ytterligare fler gånger av Europadomstolen rörande det svenska skattetillägget. Vi har använt oss av en rättsdogmatisk metod som innebär att vi har använt oss av lagstiftning, förarbeten, praxis och befintlig doktrin för att undersöka vårt syfte på bästa möjliga sätt. Vi undersökte den framförda kritiken mot den nya lagregleringen samt de punkter där Sverige blev fällda av Europadomstolen.

This study is about a guardian ad litem mission, role and relation to unaccompanied children. On the basis of qualitative interviews the study aims to understand the trustees? role and relation to unaccompanied children. We chose to interview nine trustees to achieve a better insight of the trustees roll. We analyzed the interviews and tried to gain a better knowledge about a guardian ad litem mission, role and relationship to unaccompanied children with role theory and concepts off pastoral power and trust.

The United Nations Convention on the Rights of the Child (UNCRC) was ratified by Sweden in 1990. Among its principles is devotion to the best interests of the child (article 3). This principle is hard to define, and it is difficult to find studies on how children express themselves about how the convention should be realized. The Swedish government wants local councils to introduce routines that follow the proposed rights. The Swedish school system is an important arena where UNCRC?s rights can be put into practice.

Sweden needs a policy that stimulates economic growth. Year 1996 the Business Reorganization Act (1996:764) came into force. The goal with this law was to savebusiness, make it profitable and avoid unnecessary bankruptcies. Shortly afterwards itturned out that the law had no positive effect. A very few numbers of companies appliedfor reconstruction and the number of applications for bankruptcies continued to increase.In 2004, in order to stabilize the situation and bring about neutrality between twoproceedings, company reorganization and bankruptcy, the government proposed thereform of priority rules.

The Swedish government ratified on May 1 2009 an amendment of marital law, resulting in same-sex marriage becoming legalized. With the rights of the Christian Swedish state church to officiate weddings originating from the same law, the church was thereby faced with two options: Either officially include same-sex couples in the Christian concept of holy matrimony and keep the right to officiate weddings; or give up the right to officiate weddings altogether. An official decision to accept the terms was reached on October 22 2009, but not without being preceded by an agitated medial debate.This research attempts to analyze the arguments of the debate in three stages: In the first stage the arguments are categorized according to their respective ideological standpoint. In the second stage these categories are examined from post-modern, social constructivist and socialization theory perspectives. Based on this, the third stage sees the arguments analyzed from a viewpoint based in the Copenhagen school concept of securization.The research concludes that the debate does not only simply feature two sides with differences of opinion; but rather that the arguments of the two opposing sides are founded in a common view of the other side as a fundamental threat to ones conception of a sound society..

Many institutions currently work with visitor participation. Participatory culture is basically to invite visitors to participate and to give an opportunity to co-creation. In my research I have studied two projects. The first one is the exhibition Hej! produced by Postmuseum (the Swedish mail museum) and the second one is Present by Riksutställningar (a Swedish government).This development indicates that the museums are on their way towards a new definition. Earlier museums were defined as a source of knowledge which purpose was to spread lore to the people.

The purpose of this study was to examine and describe how politicians and directors of care define and experience quality in aged care facilities. Further on we wanted to compare on which fundamental principles the participants base their opinion about quality and how they work with quality. To reach our aim we conducted five interviews with politicians and directors of care. The results show that it is hard to determine quality in an unambiguous and objective way. Quality in aged care appears to be about relations and encounters amongst people.

Which general outlines are preferable in the relation between organizations and government? From normative theory and method I throw light upon this question by defining and comparing two different democratic standpoints. The substantial democratic standpoint focuses on political effectiveness and the procedural democratic standpoint focuses on equal representation. The normative discussion aims at comparing how well the different standpoints function in political praxis. Since the ambition is to discuss concrete praxis I have also chosen to analyse an extensive case of interest influence in Swedish politics empirically.

The aim of our Master´s thesis is to investigate the development of the different libraries in the former communities of Flisby and Lofta during the former part of the twentieth century. We ask the following questions:How did the libraries in Flisby and Lofta develop between the years of 1905 and 1952?How can we understand the libraries? dependency of funding of different kinds? We have used case study as a method, and we have adopted a source criticism approach. We have mainly used our local archives and among other things we have investigated various sorts of protocols, annual reports, auditor?s reports and the accounts that were sent to the Board of Education.

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.