Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

Local cultural environment planning in Sweden often comes to rely on municipal heritage plans. These plans are meant to facilitate management of local cultural values, work as a tool for local planning and increase awareness of cultural environments for the public. In the last decades public participation in planning has become more and more of the ideal strategy, challenging the idea of cultural environment planning as an expert-led field. The idea of the field as one that implicates public participation as a strategy has been fortified in Sweden through national goals, government bills and conventions. Nevertheless the implementation of public participation in municipal heritage plans remains quite uncharted. The aim of this study is to explore public participation in regards to how municipal heritage plans are developed and the perception of public participation in cultural environment planning amongst professionals, comparing bigger and smaller municipalities.

The violence against women is an important matter. In Sweden there are several organisations that takes care of the women and children in need.One of the many organizations you can turn to is women's shelter organizations. They are nonprofit organizations. They depend on the contribution of peoples free time and on the government's awareness of the work that the organization do. The social services has the main responsibility to take care of women and children in need.

Due to globalization, decentralization and the capitalist system's need to physical location cities have become increasingly important economic spheres during thee last decades. City mayors are seen as increasingly important actors, who can shape the future economic development of their cities through networking with businesses and strategic policy development. Therefore several European countries have introduced mayor reforms to enable mayors to take a bigger responsibility for the local development. These reforms raise interesting questions concerning what leadership changes they produce at the local level and if there is a difference between local leaders and leadership in different countries. This paper further explores the connection between the local leader and the locality since this relationship often has been neglect in studies concerning mayor reforms.

The purpose of this study was to describe and analyze youth community service in the Kalmar municipality. Our focus was on juvenile offenders and predecessor of public authorities. The juvenile offenders in our study have completed youth community service. A qualitative study was undertaken which include seven interviews. Our empirical data were compared and analyzed with previous research data.

The aim with this paper is to examine the political background of the schools comission to integrate pupils with special needs in the public school. These following questions are examined: What political documents are the elementary? Which ones are juridically binding for the schools? What are the experiences for  parents of children with special needs in the school? The method used for this paper is mainly litterature-studies. The four documents which are examined are: skollagen, Läroplanen 94, FN:s barnkonvention och Salamancadeklarationen. The theoretical frame for this paper is political documents, curriculums and how schools concretize the special education.

Welfare is every person's right. To create conditions for a good welfare it requires coordinated strategic interventions at national and local level. Efforts must be politically supported to be able to strengthen public health. Local welfare management is a measure used to control and monitor public health. The purpose of this study was to investigate local actors perceptions of collaboration in strategic public health efforts with local welfare management in a municipality in central Sweden.

The municipalities of Sweden have a great responsibility when it comes to adapt the physical planning to a more sustainable development. The development of the society depends upon the growth of new communities and other public services, but to build new communities in a long-term sustainable manner you need good methods and guidance. This study presents four sustainability certification scheme intended to improve and adapt the planning, implementation and performance of new communities and infrastructure project to more sustainable methods based on economic, ecological and social sustainability. These systems are the latest versions of environmental classifications and similar rating schemes, but with a broader focus since they also include the social aspect of sustainability.This study aims to investigate what role sustainability certification schemes can play in local planning for sustainable development. The study compares the certification systems criteria to the tools and goals that the Swedish municipalities have been provided with, to lead efforts towards a more sustainable society.

Today most people are in agreement that the media industry is in crisis. Many newsrooms cut down on staff. At the same time the PR industry is growing. We wanted to research if this could affect the unbiased and independent news in our news media today. Today's newsrooms receive a lot of press releases every day.

Mental illness in school ? A counselors perspective - The purpose of the study is to examine school counselors work with students (13- 15 years of age) who are struggling with mental illness. Focus on mental illness is discussed in a school context. From the school counselors perspective questions like, what kind of working methods are they using and, how they collaborate are examined. The research design is based on a qualitative approach, with ten Semistructured interviews with ten different informants who work as a counsellor at 10 different schools around Skåne.

Globalisation and diversity has increased the presence of different languages in Swedish municipalities. As the local administrative authorities with responsibility for the public crisis management, how are these municipalities coping with crisis communication recipients that are not speaking Swedish? Through an inductive approach, this thesis formulates a theory of crisis communication adaptation by studying Swedish municipalities with a large part of inhabitants with foreign backgrounds. This thesis finds that municipalities that are not adapting their crisis communication to non-Swedish speakers follows a discourse that paints a picture of these recipients as at least understanding the Swedish language. Municipalities that do adapt their crisis communication have drawn lessons from local incidents that complements this discourse.

The purpose of this thesis was to examine how women who have committed crimes feel they have been treated by authorities. Our research questions were: How do women who have committed crime feel they have been treated by authorities? How has this treatment affected the women and their life worlds? In our study we have conducted semi-structured interviews with four women who have committed crime. Our theoretical basis has been phenomenology, symbolic interactionism and Hirdmans theory on the gender system. Our main results show that the women have different experiences of treatment, some positive and some negative.

This essay deals with Swedish unemployment politics during the period 1918-1932, and can be seen as a contribution to earlier research of how the policies, established by the State Unemployment Commission, was carried out at a local level. This study bears upon  Uddevalla municipality, a town in the southwestern part of Sweden, which had about 13,700 inhabitants in 1920.The research was conducted in Uddevalla municipality archives, and the sources used are above all municipal records and documents from the local unemployment committee. The measures taken by the local committee to reduce the effects of unemployment have then been compared with the directives of the State Unemployment Commission.The survey shows that the local unemployment committee, at least during the first half of the 1920s, was very keen to follow the directives of the State Unemployment Commission, and they also tried to charge the municipality's economy as little as possible. The local policy was often even more restrictive than the demands from the State Unemployment Commission. During a few years in the middle of the 1920s, when the unemployment was relatively low, most of the unemployed did not recieve any help at all.The restrictive policy, however, led to an increasing distress among the unemployed, and the poor relief had to give financial help to a lot of unemployed and their families.

The aim of this study was through applying a new perspective reach the people who during medieval time lived and worked on the farm. On the basis of my previously study and a gender perspective this study have compared general literature with local and then interpreted the farm from a local context. The questions raised here concerns division of work and spatial distribution on the farm as well as local impact on gender constructions.This study resulted in interesting problems within the archaeology itself but also in significant details about the farm. No gender restrictions could be seen in the houses except in Hus 1 were a smaller space, which probably used as storage or a workshop had been restricted tomales. Instead the buildings social space mainly consisted of a mixed gender environment.

In this essay the authors have searched to get an understanding of howthe situation where for a person being handicapped and of sámi heritage in Swedenduring the 1800´s to the beginning of 1900´s. In this qualitative study, church booksand local governmental records from the time has been the sources for data. Findingsregarding sámi and disability first of all shows that the sámi didn´t produce any ownwritten records, this means we had to use records produced by Swedish authorities.These are the only records available from the time. Records that gave us theauthorities point of view. When working with historical documents it is the contextwere they were produced in and their implied readership that is of great importance.Using this method gives the possibility to tell the story by the perspective of theexposed, in our case sámi people with disabilities.