The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

The purpose of this paper is to examine if there are any differences or similarities when it comes to teaching religion in a multicultural school versus teaching religion in a homogeneous school in Sweden. How do teachers describe religious education in schools and how do they justify their teaching strategies? What similarities or differences are there between teachers' approaches when teaching religion in homogeneous versus multicultural schools?The study is based on qualitative interviews which includes a total of four schools; two homogeneous and two multicultural. These schools have been selected with the help of the Migration Board's annual report from 2014 as well as from my own personal knowledge. One religious teacher from each of the schools was interviewed.The conclusion, among others, is that ethnic Swedish pupils do not have the same understanding of religion as students of different ethnicity.

During 2009-2010 Sweden participated in an international military operation whose intention, according to the Swedish news media, was to fight Somali pirates. The purpose of this thesis is to study various decisions and documents behind the Swedish efforts, both military and foreign aid, regarding the matter of Somali pirates during the years 2009-2010 and analyze the results using an interpretation of the security-development-nexus-theory. The method used is text analysis based on the hermeneutic idea of understanding and interpretation.The thesis studies the international resolutions and national decisions that lead to the military operations in the Gulf of Aden and also the international strategies and national approaches regarding Sweden's assistance in the development of Somalia. The theoretical section contains an interpretation of the vast security-development-nexus-theory. The concepts of security and development are first presented separately and then collectively in terms of military security, societal security, economic security, regime security and human security.

Background:Nurses can meet women who have been victims of abuse anywhere in the healthcare. Healthcare providers have a responsibility to these women, and it requires a broad range of skills to identify the women and thus be able to help them. It is important to see all patients as unique individuals and provide good care to maintain their specific needs. This paper was done to increase the understanding of nurses' experiences in the encounter with the battered woman.Aim:The aim of this study was to illustrate how nurses experience the encounter with the battered woman.Method:Literature review with both qualitative and quantitative studies. Nine articles were chosen to be read, reviewed and analyzed.Results:Three themes and ten subthemes appeared.

This essay is an investigation that aims to increase the understanding regarding the opinions of what skills a teacher who works with pupils that are in need of special support ought to have. I have also tried to answer the question: How to be a good teacher?The investigation is carried out as a qualitative interview survey, where three women from three different municipalities have explained, how they want pedagogues to work with pupils that are in need of special support.The investigation shows that an accurate personality within the pedagogue plays an important part when accomplishing a positive development. Knowledge of various subjects combined with a specialized pedagogical education is very important, as well as an ability of understanding when it comes to different kinds of functional disorders.Other positive qualities a teacher should have could be the following: to be structured, calm, be able to stand stress, have patience, be a good listener, be emphatic and have a good sense of humour.The investigation also shows that teachers who are confident with themselves have a lot to gain in their profession. The final quality worth mentioning is, when you as a professional dare to be without prestige.

The aim of this Master's thesis is to analyze the relation between the discursive formation and the optical formation in the public library-apparatus. An ongoing individualization process in the library field and in society at large is used as a backdrop in the analysis. Discourse analysis is used as a method to explore the main Swedish library periodicals Biblioteksbladet, Bibliotek i Samhälle and DIK-forum. All issues from the years 1999 and 2009 have been used as material. The main analytical instruments applied in the analysis of this material are Michel Foucault's terms dispositive, apparatus and diagram.

Information technology inflicts upon us in our everyday life. It is a natural part of our work and of our spare time. The education system is not excluded from this development, IT is becoming an important part of education at all levels. In university, learning platforms is one of these new ways of using IT in education. Learning platforms becomes a valuable tool for teachers and students.

The main purpose of this essay is to study ideas concerning the concept of ?art? within the discourse of the exhibition space that is part of a fanart community. In order to do so I have used a hermeneutical and to some extent structuralistic, discourse analysis. I have examined structure and rhetorics in two established and popular communities, Fanart-Central and deviantART.My conclusions states that personal ideas regarding artistic value are undermined the joint policies, because of a collective rhetoric somewhat inherent in the community structure.When a lot of works are being based on internal knowledge of symbolics and historical narratives, this may to some extent have consequences where unfamiliar observers might fail to notice elements of possible significance. Moreover, certain interests in keeping a united front of ?quality art? may also affect a general idea immediate to what signifies fanart.

Aim: By studying the evolution of the market for package holidays over time we hope to get an understanding of the trends that have characterized the market. By doing so, we can get an idea of where the market is moving towards the future. This knowledge is essential for market participants to establish appropriate strategies that follow market trends.Method: We have used qualitative interviews with people involved in the charter industry.Result & Conclusions: The market is characterized by an increase in Internet orientation, where the travel directory and the physical travel agents are becoming less important. The understanding of climate impacts of travel has increased. More people of the third-generation buy package travels and countries in North Africa and Asia are growing in popularity.We believe the market in the coming years will be characterized by lower prices and lower quality.

So called honour based violence is a present problem in Sweden. Although recently there has been a steadily growing political and academic awareness around so called honour based violence, there are still problems in the face to face meeting with the victims. This dissertation contributes to the understanding of these victims. The empirical material is based on five young women's stories about growing up in a context of 'honour' and their experiences from breaking up from this context.  My ambition is letting these stories be heard and told as to lead to an increasing understanding of how these women experience themselves and their surrounding society. The purpose of this dissertation is to illustrate how young women interpret their self in the light of a separation from their families.

Our work is based on a mathematics test which the students accomplished, interviews with student and teachers who are working on this program and the current literatures. The purposes of this work are to search the importance and the effect of the languages understanding in students learning of mathematic in the Individual high school curriculum. In total, sex students and three teachers took part in our study. Tow of the students is mother tongue language student and the remains are second language student. Our study should answer tow important questions:? Do the student in the Individual high school curriculum have the fundamental knowledge in mathematic?? How does the understanding of Swedish language effect in the understanding of the mathematic problems and in the students results in mathematic test?In order to answer those questions, the students have to complete a mathematic test that consists of four parts.

The purpose of this paper is to analyze the ongoing changes in German family policy. It explores the issue of whether the German welfare state, in this policy field, can still be regarded as a conservative welfare model or rather approaches a more liberal or social democratic model. A qualitative method is used to analyze the material, especially from the German government, including press releases, other public documents and also articles from the political weekly magazines Der Spiegel and Die Zeit. The changes analyzed are the new parental benefit, the expansion of child care, the concept of whole-day schools and the system of joint taxation. The point of departure is Gösta Esping-Andersen?s categorization of three types of welfare states: the social democratic, the conservative and the liberal.

As in society in general, exclusion of individuals takes place in the school system. Even though schools ? according to the curriculum ? are supposed to cherish diversity, many children are left outside of the community formed during school activities. In order to gainknowledge of how schools can prevent and inhibit exclusion, this work aims to study how the problem is interpreted and managed. The study included six pedagogues: three pre-school teachers and three 1?7th grade teachers.

This paper aims to present a theoretical understanding of the emergence of extreme right- wing populist parties (ERP), and more specifically the electoral breakthrough of the ERP party, Sverigedemokraterna in the municipality of Karlskrona. By doing so the study is constructed as a theoretical framework, where the empirical material and the theoretical aspects are interwoven. This means that the theoretical framework also functions as an analytical part. The paper shows how Sverigedemokraterna could be understood as an ERP party, based on e.g its populist anti-establishment critique, and its critique towards the ?immigrant issue?.

The aim of this masters thesis is to learn how an organization has solved its information management via intranet and document management. The purpose is to identify what different types of information are made available via an intranet, how this information is structured and what functions the intranet includes. Conventions, directions and advice about intranets and document management were studied, with the purpose to compare whether the systems of the company correlate with these. Other issues considered in the thesis, are how the employees of the organization use the intranet and how the document management is organized. To get an understanding of these questions the structure and functions of the intranet were studied empirically and a questionnaire on what the employees need and use, concerning the intranet, was sent out to 130 employees.