This essay is a comparative research between pupils' experience of how the headmaster, teachers and other school staff interpret and apply the democratic education. The results are based on a survey carried out in senior high school, as well as interviews with the school staff. The democratic education charge has a long history of Swedish school system and is the basis for the maintenance of a democratic society. Both policy paper of state investigations and researchers in the field, regard to school as the primary and unique instance in order to promote and develop democratic skills in children and young people. However, it is shown that those who come out from school lack of knowledge and awareness of democracy and the will to speak their mind.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

Syftet med denna undersökning är att få ökad förståelse för bedömningsprocessen vidansökan om socialbidrag. Även önskas en ökad förståelse för handläggarnasbeslutsmotivering och bedömning i klientärenden och om könet på klienten är en avgörandefaktor. För att uppnå syftet har en kvalitativ vinjettstudie med ett identiskt typfall presenteratsendast med en variation, klientens kön. Studien har genomförts på enheten för ekonomisktbistånd i Gotlands Kommun och fjorton av de tjugo handläggare som arbetar inom dettaområde i kommunen deltog. De sex som inte medverkade befann sig alla på utbildning.Studien kan sägas ha hög reliabilitet då respondenterna svarat individuellt och inte underpåverkan av annan person.

Marketing is a broad subject with many different areas. Part of the marketing that has been of great importance is the 4P:s also known as the marketing mix. Marketing mix is included in one of the traditional marketing approaches. In recent years there have been some changes and have begun looking at new ways of looking at marketing. One of the ways is entrepreneurial marketing to the effect that the company tries to use its resources optimally.

Avsikten med denna studie är att undersöka vilka motiv, påverkande faktorer och synsätt små IT-företag har när de väljer att ta in riskkapital som finansiering. Vi har utgått från tidigare forskning inom området för att identifiera vilka motiv och påverkande faktorer som kan förekomma och utifrån dessa byggt upp grunden för vår studie. Kapitaltillskott är det som naturligt känns som det mest primära motivet, vilket även vår studie har visat men det finns ändå en önskan om annan värdetillförsel i form av affärskompetens, nätverk och kontakter. Dessa önskemål har dock inte varit några huvudsakliga motiv för att inleda samarbete med riskkapitalisterna utan de kan mer ses som positiva sekundära motiv. Motiven kapitaltillskott och tillförsel av affärskompetens samt nätverk och kontakter blir i sin tur påverkade av ett antal faktorer såsom företagets och produktens livscykelfas, ägande och kontroll, produkt och marknad samt ledningens erfarenhet och kompetens.

Title: Establishing in China?s ?good-enough? market - A benchmarking study on Scandinavian engineering industries? further establishment in China. Problem discussion: The Chinese market is gaining importance for Scandinavian engineering industries and is by many considered a crucial market to be successful in. These companies have a tradition of producing premium products for premium customers. However, in China many are currently experiencing the threat from local competitors producing products of somewhat less quality aimed at the vast Chinese middle market - the good-enough market.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Swedish doctrines emphasises the use of maneuver warfare in combat. Therefore we need tounderstand how a modern state can transform maneuver theories in doctrine into combat practice.United States Marine Corps, a joint armed force in itself, has participated in both Desert Stormand Iraqi Freedom and has since the 1980?s used a maneuver warfare concept. The aim of thisessay is to describe and explain to what degree USMC has conducted maneuver warfare in theIraq wars 1991 and 2003 according to maneuver theory, in the light of how maneuver warfareis thought to be conducted in accordance with then present warfighting doctrines. Theconclusions are that USMC has followed their doctrines in part; the Desert Storm warfaredeviated more from doctrine than the Iraqi Freedom warfare regarding maneuver warfare.

A reforming trend is captured showing that countries are shifting from defined benefit pension systems towards defined contribution systems. The reforms have been justified through predictions that the defined benefit systems will not manage to provide good enough pensions to members in the future. The newer defined contribution pension plans often include individual financial accounts where individuals have the possibility to choose how a part of their pension savings should be invested. Sweden was early to introduce such a system, which at the moment provides more than 800 funds to choose from. The aim of this thesis is to capture the market risk associated with these individual investments and does so by using Monte Carlo simulations for six selected pension funds.

The non-governmental organization Gram Vikas primary concern is to establish clean water in remote areas inhabited by often aggrieved tribals and low caste communities. Gram Vikas? slogan is Water for dignity. It refers to that everybody, regardless whereupon the social ladder you are, are entitled to the most fundamental elements for a dignified life. The purpose of this essay is to highlight the factors that are important for a shift to a more equal and sustainable living.

By studying the forms of work and methods teachers choose for their teaching on the Business and Administration Programme and by examining the experiences gained by these teachers, I hope to gain a clearer insight into how the demands of national policy/governing documents are met in the actual teaching of the courses within the programme. In my qualitative study,teachers in a team from a Business and Administrative Programme have been my informants. The team combines multiple forms of work and methods in line with the intentions of the national policy/governing documents. Students usually have an unbroken school day with block teaching where they work with case studies and interdisciplinary  work. Morals and ethics are integrated in class.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Writers: Johan Lundqvist Eriksson and Elin SandbergSupervisor: Stig AnderssonEnglish title: Allocation of revenue in the hospitality industryKeywords: Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying. When private customers stay for a weekend where the meals are included, the business is placing more than the relevant revenue on the lodging part, which has the lower tax. Because of this the results has improved and tax money has been saved. Now when the Swedish government has decided to lower the tax on food to the same level as the lodging, the chances for correct revenue allocation arises. When we approached the hospitality industry with our problem area a big interest was showed from the head chefs. They now see a chance to get more income on the meals and through this be able to show better results towards the owners.Two hotel managers at two different hotels and their head chefs were chosen for interviews.

This study was carried out in the purpose of investigating the factors in the electronicmedical records system in Procapita that contributes to utility for the users and the factorsthat prevents the experience of utility for the users. The study was done within KalmarCounty and its employees within the field elderly care. The problem that we brought upwas that the elderly part of the population is growing quite rapidly whilst the gap betweensupply and demand on nurses and physiotherapists is increasing. This creates a problem ofits own in regards to how we are going to care for the elderly when there?s not enoughstaff for it.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.