In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).

The European Union has faced lots of criticisms over the last couple of years when it comes to how refugees are treated in Europe. The Lisbon Treaty states in Article 2 that the European Union is founded on respect for human freedom, dignity and equality. Values such as democracy, rule of law, respect for human rights and that the rights of persons belonging to minorities should be respected are also something that the Union should be based on. How is it then that the Roma people, which are Europe's largest minority, are being persecuted all over Europe, that they get deported and have their camps destroyed? Why are refugees from North Africa being sent back before they even have a chance to seek asylum?  In this essay I have examined how the EU are treating refugees and tried to distinguish if there are any differences in how they treat internal and external refugees.

Enligt Grossman och Krueger, finns det ett samband mellan BNP och utsläpp där utsläppen följer en inverterad U-kurva, en så kallad Kuznetskurva. För att undersöka om detta påstående stämmer har historiska data över BNP och koldioxidutsläpp inhämtats från perioden 1860-2000. Syftet med denna uppsats är att med hjälp av kointegrationsanalys undersöka om det finns någon form av samband mellan dessa serier. För att kunna göra detta har villkoren för kointegration redogjorts och undersökts för dessa serier.Resultaten i undersökningen visar att empiriska stöd har erhållits för den hypotetiska Kuznetskurvan. Däremot hittades inte empiriska indikationer för ett linjärt, monotont växande samband.

Background: Balanced scorecard is a relatively new strategy in analysing activities in a company. To carry out a strategy in an organization a successful implementation is very important. Strategy implementations are unique for each organization and to succeed it has to be formulated and implemented with the individual companies particular conditions as starting- point. A problem is that the implementation sometimes is treated as a small detail in the planning process. This problem depends on how the strategic plans is carried out.

This is a paper in human osteology which concerns a paleopathological investigation about a possibly male dwarf from the early middle-age graveyard at the site of Löddeköpinge in Skåne, Sweden..

By using the children's own thoughts and stories this theses aim to investigate and illustrate the phenomenon of rough and tumble play and its existence among five year olds in preschool.    The formulations of the questions are:What do children consider as rough and tumble play? - and what characterise that?From without a perspective of rough and tumble play, which kinds of rough and tumble play do the children play in preschool? - and how do those characterise?What makes rough and tumble play possible and accepted for the children to play in preschool?In this thesis I have investigated the questions above by interviewing 11 five years olds about how they consider rough and tumble play in preschool. From without Birgitta Knutsdotter Olofsson's and Torben Hangaard Rasmussen's view about play and rough and tumble play I created a perspective of rough and tumble play, which I used for analyzing the empirics. With rough and tumble play I mean games or plays that includes wrestling, hitting, kicking, pushing, chasing, running or/and the use of weapons against other human beings or other visualized beings or/and human beings.The conclusions are that children has many different opinions of what rough and tumble play is. Depends on who you are asking you will get a different perspective.

This essay is about the Swedish textile heritage but also with an analysis of handmade hemp textiles from Transylvania. Plant fibers such as hemp and flax grown in a soil nature that existed around the subsistence farm. The knowledge of the earth nature combined with textiles has not been specifically studied in the research from the last century. By examining simple folk textiles of hemp shows how the textiles also are an universal field. The focus is on the raw material which is a transformation between nature and culture.With a phenomenological approach, the study will describe how the textile heritage announcement molds a territory in the interpretation of "our" Swedish plantfibres for textiles uses.

Informationsteknik (IT) är en marknad som förändras snabbt. Att investera i IT kan därför vara kritiskt. Att ha en strategi för hur satsningar på IT ska göras kan minska risken för felinvesteringar på IT men strategin kan även ge andra fördelar. Att ha en IT-strategi innebär dock inte automatiskt att den ger fördelar. IT-strategin bör även användas.

Under 1990-talet förändrades synen på personalarbetet och det blev allt viktigare att HR-funktionen tog en annan roll för att kunna mäta sig i de krav som ställdes från omvärlden. Förändringen syftade till att arbetet skulle bli mer effektivt inriktat mot att gå från rollen som stödfunktion till att vara med och utveckla affärsstrategier som skapade värde för viktiga aktörer. Trots att studier visar på hur HR-medarbetare har förändrat sitt arbete med att vara mer strategiskt och värdeskapande så finns det mindre forskning som studerar värdeskapande HR utifrån professionalisering. Denna kvalitativa studie syftar till att undersöka och analysera hur HR-chefer beskriver att de arbetar med värdeskapande HR och på vilket sätt detta kan ses bidra till en ökad professionalisering, i termer av ökad status för yrkesgruppen som sådan. För att besvara detta genomfördes sju semistrukturerade intervjuer med HR-chefer inom sju separata organisationer och empirisk data är analyserat mot en bakgrund av professions- och professionaliseringsteori samt teorin om värdeskapande HR.

This essay examines what some of the Swedish authorities? argument are for vegetation, what their grounds are for the arguments and why vegetation is important for the human health and experience. I have examined publications and reports from 6 different authorities on state- , regional and communal level. The authorities which publications I have studied are Boverket, Naturvårdsverket, Folkhälsoinstitutet, Miljödepartementet, Länsstyrelsen Skåne och Malmö Kommun. The publications has been analyzed by different themes; Children and young peoples influence of vegetation, Elderly and sick?s influence of vegetation, Human health, wellbeing and experience of vegetation, Vegetation at work, The influence of vegetation on stress and The effect of vegetation in the city.

Personalarbete a?r ett komplext omra?de med en historisk grund i fo?rha?llandet mellan individ och organisation. Det a?r ett omra?de som a?r och har varit fo?rema?l fo?r sta?ndig fo?ra?ndring. Personalvetare a?r da?rfo?r en yrkesgrupp som utma?rks av en kontinuerlig anpassning till dessa fo?ra?ndringar.

In this essay I consider a self-experienced dilemma, and review how I, as a preschool teacher, treat a child with special needs. With the support of literature and theory, I can, with an essay writing approach, reflect and analyze the dilemma. In this way I will examine my practical knowledge and personal experiences of a complex situation. I want to examine whether children with special needs who are included in regular preschool activities, really get the support they need and deserve. Do educators have the conditions and does preschool have sufficient resources to realize this? Do educators have sufficient knowledge of how children with special needs should be responded to? I want to find out how the included children's social development and self-image is shaped by the treatment they receive at the preschool.

Emerging infectious diseases poses a great future threat, not only to humans but also to domestic animals and wildlife. Even though the majority of these infections only cause minor health problems, the relatively recent emergence of HIV clearly illustrates that the next major human pandemic may surface at any time. Regardless of what the name indicates, most emerging human pathogens are not believed to be recently evolved, but to have existed previously in the natural environment. Most emerging pathogens are zoonotic, i.e. able to infect animals besides humans.

The aim of this paper is to analyse how subject, gender and sexuality is constructed in the book Dårfinkar & dönickar (1984), by Ulf Stark. In relation to this I have also analysed how the main character, Simone, develops from being a child into becoming a teenager.Queertheory is the theoretical basis of this paper. Queer theory questions heteronormativity and aims to dissolve conceptions and notions that function in an excluding and limiting way. Queer theory also questions conceptions that seem obvious and/or natural, for example ?woman?/?man? and ?homo-/heterosexuality?.I have chosen to focus the analysis on a number key events in the book and they are categorised according to Tiina Rosenberg`s three dramaturgic concepts: transformation, unveiling and restoration.

Durban, South Africa?s third-largest city is a socially segregated post apartheid society, struggling with high unemployment and AIDS. The city becomes even more complex with a changing climate, creating an influx of people to the city, putting scarce resources under further stress. Warwick Junction, an important transport hub in the centre of Durban, holds a large site of informal trading alongside the formal markets. This informal sector generates large financial flows and provides for a rapidly growing population. The aim of this thesis is to develop an approach that is realistic and relevant to planning and design of an urban context in South Africa.