The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

This Master Thesis has its basis in a political decision made by Centerpartiet. The primary goal of the decision was to construct a new government agency, with the power to decide over all areas concerning social insurance. To be able to do this safely, by a merge of two different agencies, the thesis looks at different earlier merges for signs. First of all two agencies, Swedish Tax-agency and Swedish Prison and Probation Service, are studied because they are considered succeful in their earlier merges. Two main signs are that it took a long while and that the organisations worked with similar things before the merge.

Integrerad rapportering (IR) sprider sig inom redovisningsvärlden och modellen ska enligt förespråkarna skänka en transparent bild över hur företagen sammanlänkar finansiell och icke-finansiell information. Genom intressent- och legitimitetsteoretiska postulat syftar studien till att visa vilka faktorer (storlek, skuldsättningsgrad, ägarkoncentration och bransch) som kan påverka valet att tillämpa IR-principer. Vidare undersöks om mängden integrerad information verkligen skiljer sig mellan företag som tillämpar IR och övriga. Fokus ligger på social- och miljöinformation som finns integrerad med övriga upplysningar. Empirin har genererats genom en i huvudsak kvantitativ innehållsanalys av 67 årsredovisningar från företag noterade på Nasdaq OMX Large Cap. Regressionsanalyser och Mann-Whitney test har använts för att analysera den insamlade empirin. De statistiska testerna visar att storlek och branschtillhörighet har signifikanta samband med mängden integrerad miljö- och social information i årsredovisningarna.

The purpose of this study was to examine how young managers (26-32 years old) in municipal old-age care organizations, in Skåne and Blekinge, experience their professional roles as managers in relation to their age. One of the questions asked in this study was whether managers experienced that their age affected their managerial position, and in that case, how? In order to investigate this, a qualitative method was used, including interviews and observations. Seven interviews with young managers were conducted. My approach in the working process was influenced by Grounded theory as defined by Glaser and Strauss (1968).

The study has examined how some immigrants have managed to reestablish their professional careers in Sweden. Through in-depth-interviewing with six immigrant informants representing different genders, age and professional experience the process of successfully reestablishing a career within the same professional area in Sweden as in their native country is examined.The study looked at structural and individual possibilities and obstacles which affected the individual. In addition the study looked at the personal characteristics and strategies used by the informants to overcome and succeed in adapting and reestablishing their working life.  The study has drawn on human capital and social capital theory for a basic understanding of how education and skills affect. In addition the informants have surpassed structural barriers affecting many other immigrants.

This essay is written in order to expose the construction of collective identity in textbooks for Swedish as a second language. To help visualize the process that shapes and categorize sub-jects based on a relational identity formation I assume mostly from Ernesto Laclau and Chan-tal Mouffe's discourse analysis theory frame. The paper called it as discourse theory. There are two textbooks in Swedish as a second language to be studied. Based on the textual materi-al found in the textbooks I perform a discourse analysis involving mainly focus on relational identity construction.

The aim of this Masters thesis is to examine librarians opinions about media. Four questions are asked: What kind of different attitudes to new media has librarians had? How is new media discussed in relationship to each other in the debate? What mechanisms and underlying causes control the discourse for new media in public libraries? Does the discourse change over time, in that case, how? The theoretical background is theory about moral- and media panic and popular adult education. The media panic theory includes the idea that the same reaction occurs every time a new media is introduced. The theory about popular adult education is that the public need to be cultivated.

Homeless adolescents are in Sweden rather invisible, as a group. There is no established definition or description of the problem, nor any uniform terms regarding it. The purpose of this study is to investigate how four different organizations, based on their basic principles, describe the group homeless adolescents. We discuss why the organizations reason as they do, and what it leads to. In order to do so we have performed qualitative interviews with representatives from each organization.

Denna uppsats syfte har varit att undersöka hur det flexibla arbetet upplevs och hanteras av fackförbund. Studiens huvudobjekt har varit tjänstemannaförbundet Unionen där fyra kvalitativa intervjuer gjorts och en rad officiella dokument granskats. Utöver Unionen så har två intervju gjorts med en deltagare var från Vision och Handelsanställdas förbund.Fackförbund möter idag nya typer av frågor. Det handlar om frågor som rör hur arbete idag organiseras och hur medlemmarnas inställning till fackens verksamhet förändrats. Det flexibla arbetet är en sådan fråga.Flexibelt arbetet som fenomen framstår som något komplext för fackförbund.

Utgångspunkten för rapporten är två snarlika teorier om hur begrepp är strukturerade; The Dual Theory och teorin om psykologisk essentialism. Teorierna säger att en egenskap som är definierande (eller åtminstone väldigt central) för ett begrepp har högre kausal status, alternativt, är perceptuellt identifierbar i en mindre grad, än en egenskap som endast är karakäristiskt för begreppet. En allmänt vedertagen uppfattning är att det är lättare att lära sig kunskaper och färdigheter som stämmer överens med de tidigare erfarenheter man har, än sånt som strider mot de erfarenheter man har sedan tidigare.I enlighet med detta antas i denna rapport att om teorierna stämmer så bör det vara lättare att lära sig skilja positiva instanser från negativa instanser av ett nytt (artificiellt) begrepp när begreppets struktur är förenligt (kongruent) med The Dual Theory och teorin om psykologisk essentialism, jämfört med när begreppets struktur är oförenligt (inkongruent) med teorierna. Två experiment med syfte att testa denna hypotes utfördes. Det första experimentet gav inga signifikanta resultat, vilket förklaras med inverkan av en störande variabel.

The purpose of this essay is to examine sfi (Swedish for immigrants), which is an ingrational-political tool with objective of teaching immigrants to read and write in Swedish. With the use of critical discourse analysis we examine the discursive practices within sfi. We also examine our methodological and theoretical approaches, and our application of them. Our research questions are as follows:? How are the discursive usage of ?person centered? and ?society centered? expressions being used?? How well does our methodological and theoretical resources work?In our theoretical viewpoint we use ?post colonial theory?, which is a perspective concerned with global power relations seen from a historical perspective.

Based on an analytical overview of post-Communist civil society development in Russia, the present thesis attempts a critical discussion of general civil society theory from the perspective of its relevance for the case study in question. The text consists of three closely interconnected, mutually reinforcing parts. In the first part, major issues of current civil society research are being thematically presented and discussed. The second part concerns itself with the case study as such. It is divided into two parts, one dealing with the relations between state and civil society in Russia, the other with civil society and the individual.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Syftet med uppsatsen är att öppna upp en diskussion kring frågan om huruvida ett företags pris- och outputstrategi och tillväxt påverkas av eller påverkar kapitalstrukturen i samma företag.Vi har utifrån en deduktiv ansats använt oss av både kvalitativ samt kvantitativ data.Vi har valt följande begrepp och teorier för att förklara sambanden mellan kapitalstruktur och strategi: Aggressiv och defensiv strategi, konservativ och offensiv strategi samt Limited liability, Predatory behaviour och Investment effect theory.Vi har genom kvantitativ data samlat in sekundärdata från respektive företags hemsida samt från deras årsredovisningar. Genom kvalitativa metoder har vi samlat in primärdata i form av telefonintervjuer.Våra resultat tyder på att det kan finnas ett samband mellan kapitalstrukturen och de aspekter av strategi som vi valt att undersöka. Dock kan vi inte dra några generella slutsatser då vår population är alltför liten. Vissa av de teorier som vi har byggt vår uppsats på behöver utvecklas för att passa på ett tillfredsställande sätt till detta problem..

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.