On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

The aim of this thesis is to examine the rights of internally displaced persons as well as finding out whose responsibility it is to maintain these rights. The questions being answered are: what policies, laws and conventions are addressing internally displaced persons in Somalia (mainly from within Somalia, UN and AU)? And; which principal similarities and differences in these documents are to find regarding what type of protection internally displaced persons can get? Whose responsibility is it to intervene if these rights and rules are not maintained? To answer these questions I have used a liberal-universal theoretical framework. The analysis is a describing case study of comparative nature between the Provisional Somalia Constitution, UN Guiding Principles on Internal Displacement and the Kampala Convention. The result shows that there are many different rights of internally displaced persons in Somalia.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

Problem och Syften:Det har visat sig att en vanlig orsak bakom icke framgångsrika tjänsteföretag är att företagets medarbetare inte är tillräckligt informerade om vad företaget står för vilket gör att de inte alltid levererar tjänsten på det sätt de lovat sina kunder. En av orsakerna till detta problem kan vara att företaget misslyckats med att marknadsföra sin tjänst och sitt varumärke internt. Med denna studie vill vi då undersöka hur ett tjänsteföretag kan gå tillväga för att försäkra sig om att de anställda levererar tjänsten i enlighet med kundlöftet: Hur får ett tjänsteföretag sina kundtjänstmedarbetare att leverera tjänster i enlighet med vad varumärket lovat sina kunder? Vi vill undersöka vilka faktorer och problemområden som inverkar på detta problem samt undersöka hur dessa kan påverkas och hanteras på ett tjänsteföretag. Det ena av uppsatsens två syften handlar om att vi vill kunna skapa en modell samt ge praktiska exempel för hur ett företag kan använda de två teorierna Internal Marketing och Internal branding, för att arbeta med detta problem.

En studie om hur en ökad kommersialisering inom revisionsbranschen påverkar revisorers well-being. Begreppet kommersialisering representeras av de tre aspekterna marknadsorientering, kundorientering och affärsorientering medan well-being aspekten representeras av lycka, arbetstillfredsställelse och arbetsmiljö. Det empiriska resultatet av studien tyder på att kommersialiseringsaspekterna marknadsorientering och affärsorientering har en positiv påverkan på revisorers well-being.             .

Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst.

The study aims to give a description of the conditions in which matters is prepared withinSwedish Government`s offices, to describe the adaptive capacity in the agency`s internalprocesses by investigating the experiences of some civil servants restricted to the Ministry ofEnterprise and the Ministry of Environment in their work with the EU Maritime Policy GreenPaper. The results have been analyzed against the basis of eight identified criteria of buildingadaptive capacity in socially dominated systems. The criteria are comprised of both individualand organizational abilities. Only two of them were fully met; the criteria about diversity inexperiences and knowledge and the criteria about information and how the information hasbeen applied. However, the process has traces of all the identified criteria.

The purpose of this paper was to understand internal communication?s critical tradition by studying the interface of the subjective experience and the objective behavior within a management team. During almost two years this group was observed, several semi-structured interviews were conducted and a specific incident was analyzed. The interview texts where analyzed, using the Meaning Constitution Analysis developed by Roger Sages (2010) at Lund University. The observations were summarized in sociograms showing relationships in the organization.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

The purpose of my study is that I have examined children age 4 years and 5 years of their perceptions about the body's internal organs, and if they know where they are sitting in the body, and what their perception of organ systems. I have compared their perceptions and thoughts about the internal organs, to see their similarities and differences it is about childrens perceptions and thoughts dependent if they is 4-respektive 5- years old.The results that I got from my examination was that they showed me a big variety by their earlier perception about the organs. Some had knowledge of the name, some had of the function and some of the place of the organ brain, heart, lungs, stomach, liver and intestines. All these knowledge about the organs was a variety on and you could see similarities and differences in the different ages. One example about a different is that it was a four year old child that could the name of the stomach and the stomach function while there was three five years old children that could the brains name, function and place..

AbstractTitle: Equalis quality assures the communication. A qualitative study of superiors and co-workers view on the internal communication.Number of pages: 39 (42 including enclosures)Author: Ia AppelbergTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn term 2010University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose: Superiors and co-workers view on the internal communication is studied with the purpose to identify whether their opinions correspond with one another, and what differences and similarities there might be.Method: This study is based on qualitative interviews with superiors and co-workers, and complements with the use of observations.Main results: The results indicate that superiors and co-workers agree on several aspects of the communication, such as the fact that the organizational communication is disorderly and lack clear rules and guidelines. Superiors believe that the organization has a corresponding view on the internal communication, while co-workers are convinced this is not the case. This despite the fact that the results in the end show that both groups overall have very similar opinions on several of the elements in question. Another mutual opinion is that both groups wish to receive more information about current events and such.

The purpose of this paper was to understand internal communication?s critical tradition by studying the interface of the subjective experience and the objective behavior within a management team. During almost two years this group was observed, several semi-structured interviews were conducted and a specific incident was analyzed. The interview texts where analyzed, using the Meaning Constitution Analysis developed by Roger Sages (2010) at Lund University. The observations were summarized in sociograms showing relationships in the organization.

This thesis is a discourse analysis of six rape trials, with the intention to analyze how the plaintiffs?? resistance is described. The overall aim is to investigate whether there are forms of resistance that the courts find more desirable and if there are any rules for how resistance should manifest itself. I will also investigate how the rape is itself described by the plaintiff and courts, respectively. I will analyze how this affects the understanding and attitude toward what has happened.

During the last years, the importance of sourcing in firms has increased. Globalization, fierce competition and an increased level of outsourcing are common explanations to why firms have highlighted the potential to realize savings and the value creation that the Purchasing department can generate. One trend that follows in parallel with globalization is an increased pressure from society on firms to take responsibility for the impact that its products and services have on the environment. This responsibility creates even more attention as outsourcing involves trade with suppliers in low wage countries, where the level of environmental and social responsibility is not always satisfying. The Purchasing department, the firm?s interface with suppliers should therefore, together with the firm?s Environmental department, play a key role in the firm?s contribution towards sustainable development.

Background and problem: The background to this study is the organizations increased difficulty to retain employees in the organization when more and more employees today choose to do their career in several organizations. The problem to keep the employees in the organization leads to several problems where the loss of experience reduces efficiency and increased risks and cost associated with recruitment are some problems that arise. The problem therefore faced for this study is: How can opportunities for career development within an organization created to get employees to stay over time?Purpose and method: The purpose for this study is to describe how organizations can create opportunities for the development of career that gets employees to stay within the same organization and make their career in this organization. The method used for this study is a qualitative approach where data is collected through semi-structured interviews in a case study.Empiricism: The empirical result have shown there are four factors that an organization should overhaul to create an opportunity for the development of a career that gets employees to stay in an organization over time.