In 1988 the Swedish Social Democratic Party decided to reform the tax system. In this essay I analyse the motives behind their acting on a basis of the party strategic theories of Przeworski and Sjöblom. The reform commonly referred to as the tax reform of the century, was although they considered that it was a high risk project pursued together with the Liberal Party. The new tax system implicated a less progressive income tax scale, actions against tax avoidance and raised value-added tax. The empirical analysis is primarily based on memoirs written by the key actors.

The purpose of this paper is to see which ethical content arguments have in the debate about wolfhunting, particularly with regard to the Svensk Jakt respective Tidningen Djurens Rätt's arguments. The method used in this paper is the analysis of arguments in which I investigate the pro and contra arguments of the four authors of the articles that I have chosen to study. I will avail myself of theories from Carruthers and Franklin. Analysis shows that the authors of the Swedish hunting above all have a ecocentric view of the wolf where it is an instrumental value for the ecosystem, and the authors of Djurens Rätt's has especially a biocentric view of the wolf where it may be an absolute value, but they can also extend to the that the wolf has instrumental value in the ecocentric perspective. The discussion has shown that Djurens Rätt's and Svensk Jakt has a common position that is an ecocentric perspective where the wolf has instrumental value, even though they believe that different actions are different law to protect the species and the ecosystem..

The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

The aim of this paper is to look into the occurrence of home schooling by choice in Sweden. It examines the subject of home education in order to provide an informative overview. It also looks into the legal aspects of the matter to see whether freedom of choice is an issue here when it comes to choosing a certain type of teaching for children of compulsory school age. A further purpose is to provide a comparison of home education in Sweden and in other countries such as the United States, England and Norway.In order to do this we have carried out a secondary analysis of previous research and have also interviewed teachers as well as people with experience of home educating their own children. To accomplish this, we had to look to England for literature and home educating families as home education is a much more common practise in England.The result of this paper strongly indicates that home schooling is not only a legally viable option to traditional schooling, both in Sweden and the other countries concerned, but that it is also a trend that is expected to increase.

The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

The aim with the study is to find key factors relating to internal marketing and to improve the process between the operating organization and its customers. A qualitative study is carried out within an organization active in the Swedish healthcare. The qualitative approach is carried out by collecting empirical data through observations, personal interviews and group interviews.The Physiotherapy Clinic at the Karolinska University Hospital is in the focus of the empirical study. The study locates existing differences in perceptions and comes up with recommendations for actions to improve the process of organisations within the Swedish healthcare and their customers. The study's results are that internal marketing can bring a lot to service-selling organizations and that the organizations internal conditions are as important as the external ones.Communication appears to be a key factor for an organization that has applied internal marketing.

Sweden?s animal legislation was adopted in 1988 and is one of the most rigorous legislations in the world. Despite this, Sweden import beef from countries where animal legislation is not in accordance to the Swedish legislation. The meat consumption in Sweden has, just like the importation of beef, increased while Sweden?s own beef production has decreased.

The absence of female directors on Swedish corporate boards is currently a hot topic for both politicians and business leaders all over the world. This thesis aims to discuss reasons for the scarcity of women on boards in Swedish publicly listed companies as well as what actions are taken to alter the composition of these boards. A rigorous selection of gender theories have been used together with data collected from in-depth interviews with mainly board members and nomination committees. Extensive analysis has led to findings that historical perceptions of differences between men and women linger as of today, which prevents women to reach top executive levels as well as board positions. The increasing use of headhunters has encouraged companies to look beyond male-dominated networks in an attempt to widen the range of potential board nominees.

The aim of this paper is to examine how the design of management control in a retail trade company affects motivation among its employees. Our purpose is to identify what actions create motivation and how management can benefit by developing and promoting such activity from its high-performing employees. Motivated personnel have become increasingly important in companies today, and companies are increasingly reliant on individual employees? capabilities. The study covers all parts of the management control system, to see how these align to create goal congruence in an organizational context.

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

The aim of this essay is to analyze how food and meals produce and reproduce values and power relations and how these processes are portrayed in Virginia Woolf?s To the Lighthouse. Using sociological writings in the field of food consumption and production I study the structures that affect our relation to food and eating. This perspective is combined with a phenomenological view, aiming to examine how food is perceived, which is also inspired by queer theories. Using the method of close reading, the theories are applied to Woolf?s work.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

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.