This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

The purpose of this study was to examine by means of Eysenck Personality Inventory (EPI), the relationship between Neuroticism, and self-rated eating problems. Altogether 105 respondents, mean aged 42,3 years, including 11 men and 94 women, participated by answering an Internet-based questionnaire comprising three different sections. Neuroticism correlated with self-rated eating problems (r=,468, p.

The population growth and urbanisation in low-income countries bring issues of poor living standards and miserable sanitation conditions onto the agenda. If well-functioning waste management systems were developed, this could master some of the problems. The already existing local informal waste handling system that is common in many low-income countries, needs to be developed with proper sorting and composting solutions to decrease the environmental burden and improve the overall situation in the dense cities. This master?s thesis project is performed with the intention of developing functional decentralised waste management units in the city of Pune, India.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

The intention of this thesis in political science is to understand how the European Union fights and prevents discrimination against the Roma minorities in Sweden and Romania, and how the implementation works in reality. The study consists of defining what it means to be objectively discriminated, what ethnicity really means and how the implementation process consist of a comparison and statement has been made by the national governments and comparing how two socioeconomically different member states handle EU directives and implement them in Sweden and Romania. The main findings of this study was that EU policies lack the capital and explicitness that is needed for great results to be accomplished and that the governments in both countries have different issues with implementing the protection of the human rights and Roma culture, and that EU needs to be more practical and develop in a faster pace. .

Computer programs must give a technical effect that goes beyond"normal physical interaction"to be considered to belong to a technical field. The invention shall be be susceptible of industrial application, which means that it should be possible to reproduce or use in any other industrial way. The reqirement that the invention shall be new means that the technique must not be previously known because of patents, published articles, etc. That an invention shall be a contribution to the state of the art in a technical field means that the invention shall not be obvious to invent for a person skilled in the art. Patents do effect the innovation among the inventers, but in most industries most inventions would be invented independent if there was a patent system or not.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Biological diversity is one out of four dimensions, characterizing the subject of Biology ac-cording to the school curriculum. As a concept, biological diversity had its break through at the UN environmental conference in Rio de Janeiro in 1992, where the convention about bio-logical diversity, named CBD, was signed. According to the convention, almost all the na-tions of the world have engaged themselves to preserve the national diversity of species, in-cluding the diversity of genetics and ecological systems.This thesis focuses the biological diversity from the perspective of school books. The aim is to find out how the biological diversity is presented in biology books for students aged 12-15 years.In 1994, the current Swedish secondary and high school curriculum called LPO-94 was pre-sented. The biology books used in this study were published between 1994 and 2007, all of them exist in many editions and are published by three different publishers.The conclusion of the study is that all the biology books that were examined have reached different levels of the development in the field of biological diversity..

The IT industry is constantly evolving and it's more or less a requirement today for web developers to be familiar with and to be able to develop for all platforms. A technique that has taken hold and is now widely used is responsive design. Developing responsive design means adapting the layout to the viewing environment; the screen size. Another useful method when developing for different devices is the mobile first theory, which means developing for the mobile screen first. This is done to scale down the site and to clear unnecessary information in order to provide a better user experience.

Practice of mathematical proof increase the understanding of mathematics anddevelop creativity skills, problem solving, communication, logical thinking andreasoning which are all important tools not only within the subject of mathematicsbut also important tools for the society in which we are living. The aim of this projectwas to investigate whether it is accurate that proof and proving has a subordinate rolein mathematic education in the upper secondary school in Sweden. This was done byconstructing of a digital survey that was sent to approximately 100 practicingmathematics teachers in a normal size city located in the middle of Sweden. Theresults of the survey show that the teachers consider themselves comfortable withtheir own skills in teaching proof. Paradoxically, the results also show that there is alack of teaching of proof and proving in the upper secondary school, although the newcurriculum puts more focus on proof and proving..

AbstractWhich assignment teachers feel they have to accomplish in their professional work has been thestarting point of this essay. To find this out, two questions have been asked:1.Which assignment do teachers experience as the most important assignment? How can this be relatedto the curriculum?2.How do teachers interpret the term 'learning'? How can this be related to the curriculum?Working as a teacher means that you have different assignments to implement, which brings complexityto it. One part is to prepare the students for becoming future citizens. Another part is to seeto that they reach the knowledge as well as other goals of the education.

The purpose of this essay is to analyze and understand the effects that a recession can have on a company?s marketing department. In times of a recession most companies have less means to promote their products to their target market and to build their brand. This means that cutting the marketing budget will show some effects on today?s way of marketing.

This paper strives to answer ?What happens to the experience of diehard fans when a groupchanges an original song?? and the musical example for this are the German group Blutengeland their songs Behind The Mirror and Reich mir die Hand, which they first performed assymphonic versions at 2012?s Gothic meets Klassik in Leipzig, Germany. Theoretically thispaper is built on the idea that musical meaning conjures not only from the music itself, butalso from the perceiver and the situation.Through five interviews this paper answers who the informants are, what music means forthem and specifically, what the music of Blutengel means for them. The result shows that theinformants were acceptant to the musical change, but for some disappointment would occur ifthe band continued with orchestral instrumentation. The limit for acceptance seems not to liein musical rearrangement but instead in changed artistic identity..

Background: The use of reward systems can be of strategic importance as well as an affective mean of control for the organization in its work to achieve its goals. The municipal sector is characterized by its transparency and its responsibility for the taxpayer?s money. We therefore wonder which possibilities the municipal sector has to use reward systems as a men of control. Purpose: We intend to research the possibilities that the reward system offer as a mean of control for employees at the higher municipal level, with a special focus on commitment and motivation.