På senare tid har företags skattefrågor fått en större betydelse dåallt fler intressenter ser till hur företag hanterar sinaskattekostnader. Nya dimensioner som skapats innefattar etik,moral och socialt ansvar. För att företagen ska tillfredsställa sinaintressenter måste de minska på skattekostnaderna samtidigt somde följer de regelverk som reglerar skattehanteringen. Företagetsskattekostnader, skatterisker samt de kostnader som uppstår för atthantera företagets skattefrågor är de områden som skattestrateginska beröra..

Syftet med studien är att undersöka huruvida Self-Determination Theory kan appliceras som förklaringsmodell för motivationen hos de anställda på Företaget X. Enligt Self-Determination Theory råder ett samband mellan tillfredsställelsen av basbehoven; autonomi, kompetens och släktskap i arbetsmiljön och motivationstypen hos individen. Tillfredsställelse av basbehoven främjar autonom motivation framför kontrollerad motivation och genererar antingen internalisering av yttre motivation och/eller bibehållande av den inre motivationen. För att undersöka sambandet mellan variablerna genomfördes en enkätundersökning med både anställda i ledande och icke-ledande position. Enkätens resultat visar att basbehoven är tillfredsställda och att motivationstypen är av karaktären inre motivation respektive hög grad av internaliserad motivation.

Public opinion has increasingly become a political force in the European integration process. At present, it appears that the people?s attitude towards the European integration is relatively skeptical. How can we expect that the attitude towards European integration will evolve in the future? This paper tests the extent to which diffusion theory can serve as a model to explain the development of attitudes to European integration policy in Sweden from 1999 until 2009.

The aim of this essay is to explore the lived citizenship and its ideal. First, the form and expression of citizenship practice and ideal is explored through a qualitative interwiev study of ten citizens in the southern suburbs of Stockholm. The perception and expectations of the nature of citizenship, presented by the informants, is then compared to their citizen ideal, as well as to the ideal presented and promoted by the Swedish government. The point of departure is theory of democracy. The essay calls attention to an observed lack of empirical studies in the field of deliberative theory of democracy as well as studies that more broadly bring the theory down to empirical earth.

The purpose of this thesis is to study how swedishness is constructed and narrated in two Swedish documentary series that picture the Swedish participation in the international ISAF mission in Afghanistan. The main focus lies on how the Swedish soldier as such is portrayed, on which values, characteristics and qualities that they are said to embody and how these are linked to notions of swedishness, particularly the strong historical narrative, formed during the second half of the twentieth century, that defines Sweden as a peaceful, neutral and humanitarian state, with peaceful, enlightened and democratically minded citizens. Theoretically it draws on the concept of metanarrative to explain how ideas of shared national origin translates in to a broad organizing discourse, that defines, interprets and communicates notions of what it means to be a Swede and what is needed to make claims on swedishness. Another concept, that of national bodyscape, is also used to further define and explain how ideas of nationality are embodied and take the form of specific characteristics and  personal qualities. The meaning-making in these two series makes use of the above mentioned definition of swedishness as defined by humanitarian concerns, democratic ideals and moral superiority to construct an image of the Swedish soldiers as on the one hand soft, humanitarians, who are needed in Afghanistan because of their especially strong sense of justice and moral, and, on the other, as tough soldiers, who are able to participate in every aspect of the war as fighters.

15th of December 2005 was a historical day for the Iraqi people when they could vote for the first time in a free referendum for the draft of the new constitution. The result showed that 79% accepted it. The Iraqi constitution has been criticized by many for its Islamic ascendancy. By giving Islam the role as the source for legislation, will make the situation worse for the Iraqi women, so it has been said.My aim with this Master thesis is not to evaluate weather or not Islam as a religion will undermine women's roll in the society. My ambition is rather to examine the constitution in order to see which kind of theory of citizenship it is inspired from and how will it affect the situation of the Iraqi women.

Aim: The aim of this study is to analyse the possible motives behind the actions of the five permanent members of the UN Security Council in relation to the conflict in Syria. The background of this aim is the Arab Spring and the protests and violence that have followed the uprising. While, in Libya, the UN Security Council adopted resolutions that allowed sanctions against the Libyan government, no such resolutions have been adopted yet in Syria.Theory: The principal theory of the analysis is Stephen D. Krasner´s theory on sovereignty.Method: I have researched various resolutions and statements done in the Security Council, together with official statements from the actors, through Hadenius´ motive analysis methodology and Gilje & Grimen and Ödmans theories on hermeneutics.Conclusion: The conclusion of the analysis is that there, in the case of Syria and Libya, are two different parties in the Security Council. One that stands for sovereignty and one that stands for intervention.

One of the areas in which current theory on entrepreneurship is ambiguous is in the explanation of how entrepreneurs act when entering a new market. One author that has attempted to contribute in this area is Saras D. Sarasvathy who has tried to explain the entrepreneurs reasoning through the theory of causation and effectuation. The former refers to a reasoning that takes the effect of an entrepreneurial action as given, while the latter looks upon the effects as uncertain, while only the means are given. With a foundation in this theory, Sarasvathy claims that when entrepreneurs enters a new market the level of environmental uncertainty is so high that reasoning based on causal relationships is rendered useless.

John Dewey föddes år 1859, samma år som Charles Darwin bröt ny mark för människan genom sin Theory of Species. Genom Darwin skulle grunden för det kollektiva mänskliga tänkandet och förståelsen av oss själva aldrig förbli detsamma. För Dewey precis som för Darwin är det förståelsen av människan och hennes värld som är det intressanta.Denna uppsats är en närläsning av Deweys verk Demokrati och utbildning som publicerades för första gången 1916. Verket som är skrivet på tidigt 1900-tal har haft ett stort inflytande på pedagogiskt tänkande generellt, men är också ett av de verkligt intressanta arbetena rörande människan och utbildningens roll för det demokratiska samhället. Verket är av idémässigt fundamental betydelse för den filosofiska tanketradition som kallas pragmatism då Dewey fångar upp den bärande idén om människan i samhället som en del av världen och som beroende av en bra utbildning.Uppsatsen har för avsikt att förmedla och tolka de tankegångar som Dewey låter framträda i Demokrati och utbildning.

The purpose of this study was to examine and increase the knowledge about the way young, newly graduated social workers view their professional role considering their age and professional experience, how they experience the relation to their clients and colleagues and how these experiences all together affect the way the young social workers handle their professional role. Seven social workers in the ages between 23 and 25, who graduated from Socialhögskolan, Stockholm University, in January 2007, where interviewed. They also answered a questionnaire covering the similar questions as the interview. Little research had previously been made in this particular area, why the triangulation of methods was helpful in analyzing the results, with ata coming from two different resources. To analyze the data a multidimensional theory was used, containing coping theory, an experiential perspective, Antonovskys theory a sense of coherence, cognitive theory and role theory.

Denna uppsats argumenterar för tesen att moraliskt tänkande är en irrationell produkt av evolutionen och att detta underminerar värderealismen. Den argumenterar för att värdeomdömen i praktiken inte bygger på rationella övervägningar utan på känslor och att vi har fått dessa av naturen. Om värdeomdömen bygger på naturliga instinkter som vi har fått av evolutionära skäl är de opålitliga. Denna tankegång leder till skepticism och amoralism verkar vara den mest rationella inställningen till moral eftersom andra inställningar förefaller bygga på irrationella omdömen..

Who runs the development? A comparative study of the construction of residential buildings in Nacka and Södertälje.The aim of this study is to identify actors involved in the initiation and implementation of residential house construction in two Swedish municipalities. This means who is taking initiative for new residential buildings, who affects the planning process, who finances these new buildings and who builds them. By exploring empiric material from the municipalities of Nacka and Södertälje, the above questions will be answered and by referring to pluralism, growth machine theory and regime theory a link to general theories of political science is made. The results found show that the analysed municipalities have quite different possibilities for acting and that these backgrounds are also important for which actors will take initiative for new residential buildings and which actors will be allowed to state their opinion during the planning process.

In this paper, I have conducted a study of what perspectives educational drama has in theory and practice. The study aims to show an example of how and out of what perspectives educational drama is a part of the school?s activity at a geographically distinct school, from kindergarten on to primary and secondary school years. The general attitude of the faculty and their arguments for and against drama constitute the major aspects of this study, which has been carried out through qualitative interviews at a school in Skåne. The results were that pre-school focuses on teaching drama to develop communicative abilities amongst the students (art educational perspective) while secondary school seemingly abandoned this approach and focuses more on using it for personal development, increasing empathy and understanding of other people by taking it to a more emotional level in order to affect for example moral values of the students.

According to the Swedish curriculum, teachers have an assignment to educate children to become democratic citizens. Students will develop values given in the curriculum's section, dealing with aspirational values. Teachers also have an assignment to transmit a cultural heritage. The curriculum states that education, in a deeper sense, is about to transmit a cultural heritage. This claims that the two assignments would be one and the same.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.