This study aims to create an understanding of how employees relate to directives that come from a level above them in the hierarchy and is to be implemented in their working activities. This is studied by examining a case where a work group has tried to implement orders, given to them by the government and through a work group in the level above them in the organizations, concerning how employees working with child health care is to educate parents regarding the child convention. The method that have been use in this study is group interviews with 19 child health care nurses and the two main questions that are asked is why has it been difficult to implement the orders and how have the child health care nurses expressed their resistance to the changes, this since only five of the nurses had begun working with the child convention. The theories that have been used focus on how resistance towards change is expressed, organizational incapability and reluctance towards change, as well as how grass root bureaucrats relates to change. The conclusion that can be drawn from this study is that it is important to let the concerned parties participate from the beginning of the process, to minimize their reluctance to the changing process.

Svenska aktiebolag kan skatterättsligt flytta ut från Sverige genom att föra över sin verkliga ledning till ett land inom EES, med vilket Sverige har ett skatteavtal grundat på OECD:s modellavtal. Begreppet verklig ledning finns dock inte inom svensk intern rätt utan måste definineras med hjälp av till exempel kommentarerna till OECD:s modellavtal. Utflyttningen går antingen till så att den verkliga ledningen förs över till en filial i utlandet eller, beroende på hur verklig ledning definieras, till ett i utlandet beläget dotterbolag. Uppsatsen behandlar frågan om den verkliga ledningen går att föra över till ett dotterbolag samt vilka skatterättsliga konsekvenser en utflyttning av ett svenskt aktiebolag får. Konstateras kan att någon uttagsbeskattning för ledningen i anledning av utflyttningen till en filial troligtvis aldrig kommer att bli aktuell och att en överföring av den verkliga ledningen till ett dotterbolag med största sannolikhet inte kommer att kunna genomföras..

In Rio De Janeiro, 1992, was the first document signed that meant a responsibility for industrial countries to decrease their emissions, United Nations Framework Convention on Climate Change (UNFCCC). Thirteen years later was the first legal binding document signed, the Kyoto protocol, and for the first time industrial countries all over the world was bound to decrease their emissions on greenhouse gases. Within the framework of this commitment, three flexible mechanisms (Clean Development mechanism, Joint Implementation and Emission trading) were introduced with the function to reduce the economical costs of the commitment. The flexible mechanisms Emission Trading (ET) is what this report is about.The report starts with a description of carbon dioxide and it?s effect on the environment, thereafter comes a background review of the national agreements who lies as a ground to the implementation of emission trading as a management control measure in Sweden and the rest of the world.Keywords: United Framework Convention on Climate Change, Kyoto protocol, Flexible mechanisms, Emission trading, carbon dioxide .

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

Jane AustenHer dialogues and the time in which she lived This essay is about the dialogues in Jane Austen?s novels and what they say about the time she lived in. The interest for Austen comes from the ?Austen movies? I?ve seen the latest year. AIM AND FRAMING OF QUESTIONS My aim has been to compare the contents in the dialogues with the fact in the biographies. The questions are:What do the dialogues say about the convention, the behaviour, manners and the form of address? What does it say about young men and women and about the marriage? Are the dialogues supported by the content in the biographies? Did Jane Austen really write realistic? METHOD AND MATERIAL The method was to read the novels and then the biographies.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Landskapsvårdens hantverk, 15 hp, 2012.

Miljöproblemen uppmärksammas idag i hela världen. Dagligen hör vi att hoten mot miljön måste åtgärdas och att alla måste hjälpas åt. Riksdag, regering, och flera stora världsorganisationer arbetar hårt med att få in ett miljöperspektiv i all undervisning. Det här gäller från förskolan ända upp till vuxenutbildning. Syftet är att undersöka vad barn vet och kan om vardagliga handlingar som påverkar miljön och en hållbar utveckling på ett positivt sätt i förhållande till vad rapporter och styrdokument föreskriver.

In this study we are seeking to discover the norms in the design of logotypes and how they havechanged over time. To achieve this we have chosen to analyze the logotypes of twenty companies withthe largest expenditure on advertising in Sweden. We mapped chosen design attributes within the logoto discover the similarities and then we selected the five oldest brands to analyze how their logos havechanged over time. The design changes in the logotypes over time is can be related to the changingattitudes of the general public and the designers ambitions to draw on convention to create iconic designthat will spark brand-recognition. However many changes can?t be directly explained through changesin convention.

This thesis studies two instruments within EC-law, affecting asylum issues, the Schengen Convention and the Dublin Regulation. These instruments are developed as a result of the free movement of persons in the European Union, and the development of the free internal market. The member states are afraid of losing control of who is residing within their borders, as their border controls has been removed, and these instruments are made to protect the member states now that their own means of control are gone. The thesis explains the relationship between the free movement and asylum issues and shows the connection between them. Its focus is aimed at the free movement of workers and how the European court of justice has interpreted article 39 to increase the workers ability to move within the union.

Syftet med uppsatsen är att undersöka om och varför Sverige bör ingå skatteavtal med afrikanska utvecklingsländer. Sverige är medlem i OECD och har en lång tradition av skatteavtal framför allt gentemot andra industrialiserade länder. Afrikanska utvecklingsländer däremot har inte ett lika utvecklat skattesystem eller konkurrenskraftigt skatteavtalsnät och har andra förutsättningar än Sverige på den globala marknaden. Frågan om varför skatteavtal behövs mellan Sverige och afrikanska u-länder ska belysas genom dessa två vitt skilda perspektiv och utgångspunkter. Jag ifrågasätter även vilka incitament afrikanska stater har för att ingå skatteavtal med Sverige.

The purpose of my study was to explore how preschool educators in Kenya look at children's influence on teaching. Researchers have argued that the formal educational system in Kenya today is a remnant of its days as a colony when people were expected to blindly follow rules without questioning them. I have used qualitative interviews as a method in order get the most concrete understanding of educators? views on the influence from children. The educators I interviewed were based at a school I visited in Kenya.

Den 20 augusti år 2013 trädde Maritime Labour Convention 2006 i kraft. Denna studie har genom intervjuer med nautiska befäl ombord på svenskflaggade fartyg och genom en litteraturstudie, undersökt hur effekten av den nya konventionen upplevts. Syftet med studien var att få insikt i hur konventionen påverkat besättningsmedlemmar samt undersöka hur kraven efterlevs och vilka förändringar som behövts göras ombord med avseende på arbetstid, vilotid och bemanning. I intervjuerna framkom det att inga större förändringar har gjorts ombord i samband med implementeringen av konventionen. Detta eftersom större delen av konventionens krav redan varit implementerade i svensk lagstiftning.

A qualitative study is presented concerning children?s participation in the local decisionmaking in Swedish municipalities. The study also aims at finding out what are considered to be successful factors and obstacles connected to the implementation of children?s participation in local decision-making. The study contains a summary of the convention on the rights of the child, focusing on article 12, as well as previous research findings concerning children?s participation and factors enabling respectively hindering participation.

EU direktiv 2005/0182 röstades igenom i början av år 2006. All trafik-data kring Internet- och telekommunikation ska lagras mellan sex må-nader och ett år. Direktivet kommer innebära gemensamma regler för EU:s medlemsstater. Syftet med direktivet är att data ska lagras för till-gänglig vid utredning, avslöjande och åtal av grov organiserad brottslig-het och terrorism.Studien innehåller tre problemområden som behandlar andra gällande direktiv och konventioner, personlig integritet och etik. Först undersöks det nya direktivet i relation till European Convention on human rights (ECHR) Vidare förs diskussioner kring lagring av trafikdata och lokali-seringsdata i förhållande till personlig integritet.