How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of Human dignity.

Syftet med vår studie är att öka förståelsen för hur personer inom HR arbetar strategiskt med Employer Branding för att attrahera och säkerställa behovet av ingenjörer samt hur arbetet påverkar organisationens utveckling.Vi har genomfört en kvalitativ studie med hermeneutisk ansats och har intervjuat sammanlagt sju respondenter från tre olika ingenjörsföretag. Utifrån intervjuerna kunde vi genom hermeneutisk analysmetod kombinerat med tematisk analysmetod utvinna fyra huvudteman med tillhörande subteman.Resultatet visar på att företagen arbetar proaktivt med att attrahera och skapa intresse för ingenjörsyrket. Det har framkommit att värderingarna utgör en viktig del för att differentiera företag på arbetsmarknaden och att dessa bör integreras i företagens Employer Branding arbete.Vidare visar studien att arbetet med Employer Branding ska gå i linje med företagets affärsstrategi och mål och att det ska genomsyra hela organisationen. .

The aim of this essay is to examine how the Internet functions as a communication channel to Event Marketing. We have investigated what makes the Internet unique as a communication channel for events and how Internet has been used for event marketing. We have mapped fundamental theories within marketing, media, communications and Human-computer interaction, which together describe event marketing. We have carried out case studies on two event-marketing projects where the Internet has played a major role. The first project was XCT which is a project developed by the company Eventum AB.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and Human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

According to Swedish school policy documents, every teacher?s assignment is to individually adapt the education to meet every student?s needs. There are no exact guidelines about how to make these adaptations. The purpose of this study is to investigate how six teachers interpret the policy documents and how they, according to themselves, work to achieve this. This study is built on six interviews with teachers who work with children in the ages from seven to ten.

The aim of this essay is to find out how different factors influence the occupational role in a rehabilitation garden. The study is based on two qualitative interviews with and shadowing of the gardeners in the rehabilitation gardens of Alnarp and Gröna Rehab in Gothenburg. The result shows that the main factors that influence the occupational role is the gardener?s background, the garden/place, the participants, the team and the possibilities for development. The occupational role appears to consist of several different roles; the team-worker, the activity and project manager, the source of inspiration, the educationalist, the informer, the therapist and the fellow Human being.

En studie av personalpolitiken hos ett mellanstort tjänsteföretag; dess syften, effekter och utveckling Syftet med denna uppsats är undersöka personalpolitiken hos Sparbanken i Karlshamn som är ett medelstort, enskilt tjänsteföretag. Vår avsikt är att utreda dess syften, effekter och utveckling. I uppsatsen har vi använt kvalitativ metodteori och utifrån denna intervjuat tre personer från fallföretaget. Respondenterna har noga utvalts och det empiriska materialet har baserats på personliga och fokuserade frågor. Vidare har vi använt oss av andra observationer och kontakter med personer väl insatta i området samt sekundärdata. Genom vår studie framkommer det att medarbetarna är företagets viktigaste resurs.

Personer som arbetar med Human Resources (HR) hanterar processer av olika slag och agerar som stöd för chefer och medarbetare. HR-personer kan i sin tur också behöva stöd i sitt arbete. Arbetet är brett och ett sätt att utbyta erfarenhet är att använda sig av sina nätverk. Denna studie är en beskrivning av hur HR-personer upplever nätverk samt tunga arbetssituationer. Resultatet baserades på sex semistrukturerade djupintervjuer med fem personer.

In December 2004 the Jewish congregation Judiska Församlingen i Malmö wrote to Lund University regarding the cranium of a Jewish man, which had been in the University's possession ever since he committed suicide while in custody in Lund in 1879. The congregation requested that the remains be given to them and buried according to Jewish custom. In February of 2005 Lund University decided to appease the request. This essay examines the debate which followed.The main focus of the study is on which kinds of arguments were used in the debate, who participated and which aspects of the Human remains were considered important by the debaters.The study has shown that clear differences exist regarding the types of arguments used by those in favour of the repatriation and by those who opposed it. There were also differences in who took a stand in favour of it and who was against it.

Målet med denna rapport är att ta reda på hur lång en attackanimation i ett spel kan vara innan spelaren blir frustrerad över att den tar lång tid. Forskningen inom dataspelsutveckling är fortfarande begränsad, men det finns mycket att hämta från området Human-Computer Interaction. Undersökningen genomfördes på 22 personer med spelvana. De fick spela en av två versioner av ett fightingspel som utvecklats speciellt för undersökningen, sedan fick de svara på en enkät om hur de upplevde spelet och attackerna. Deras knapptryckningar under spelandet loggades.

The European bison is a species which is no longer present in the wild fauna of Sweden. Reintroduction has been proposed in several different forums. Reintroduction is an attempt to reestablish a viable population of a species in an area to which it is native. To make such an operation successful in the long run it is essential to know the attitudes of the stakeholders involved. This study has sensed the attitudes towards reintroduction of European bison to Sweden.

AbstractThe purpose of this study is to illustrate Serbia?s democratic development on the basis of consolidate democratic perspective. Linz & Stepan´s five arenas (political, civil, economic, legal and bureaucratic) are required for the possibility to become a consolidate democracy. In order to fulfil the aim, I have chosen to focus on the political and civil arenas that are most central in the study of consolidate democracy.The purpose of this study is to process how far Serbia has come towards a consolidate democracy and which obstacles still remain in the transition.The questions in this study are:? What problems has Serbia faced since the democratic transition in the beginning of 1990?? What possibilities are there for Serbia to consolidate the democracy, with focus on the two key arenas of consolidation?By applying the theoretical framework to the data, I have been able to present answers and build up an analysis.

The purpose of this essay is to examine the approach of the EU towards the reform efforts of Turkey and Bosnia and Herzegovina in the countries ambitions for EU memberships. The question formulation of the essay is whether there is differences in Turkey?s and Bosnia and Herzegovina?s qualifications for an EU-membership from an EU perspective. In order to better answer the question, we use two part questions. One is about the criterias and qualifications that need to be met in order to get a membership.

This thesis focus on the presentation of the filmic room the viewer sees in George A. Romero´s three horror classics Night, Dawn and Day of the Dead. The hypothesis goes as follow; fear and element of tension becomes greater if the audience/viewer has a good knowledge about the filmic room in the film, in other words, a good spatial awareness. The conclusion is that it does. The environment is active in its becoming and in its presentation to the viewer.

The aim of this Master?s thesis is to explore the meaning of literature forliterate immigrants in regards to identity and integration. The study is based onqualitative interviews with eight Swedes of various backgrounds, but with thecommon experience of an immigration process. In addition to being migrants, therespondents are also public library users who have an interest in literature and whoread literature during their leisure time. To analyze the empirical material ananalytical framework, consisting of a number of analytical concepts from Libraryand Information Science, Literature Science, and Sociology, has been used.