SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

The aim of this bachelor thesis is to through a theoretical analyze, investigate the conditions and the challenges for a consolidated democracy in Egypt from 1952 until after the revolution of 2011. The central question in this thesis is what opportunities and challenges are there for the democratic consolidation in Egypt, with respect to civic, political and economic conditions. How have the conditions developed between 1952 and 2011? How has the transition government/military government handled the central problems in the transitions phase after 2011? The theory used in this analysis is Linz and Stepans famous five arenas (the political society, the economic society, the civil society, the bureaucracy and the state of rule, whit focus on the three first). Through a qualitative case study we have analyzed the conditions in Egypt from 1952 to after the revolution 2011.The empirical material shows that the arenas in Egypt are both historically and current very weak, and they are not supporting democratic consolidation as they are challenged by several enormous problems.

To understand students, their world and what makes them act in a certain way or how they form groups in school is a very important part of a teachers work. You get a better understanding for the students behavior by having knowledge about how they look uponthemselves and other students, to prevent prejudice and tendenses to bullying and beeing an ?outsider?. Clothes and fashion are often a big part of the students identity buliding and how they look upon themselves and get looked at by others.We have chosed to exeminate this phenomenon among girls since they are often more exposed by the media for example and with unreasonable beautyideals and other external factors that many girls try to live up to in todays society.We have made a survey regarding the usage of clothes and fashion in the making of an identety with totally fiftyeight girls in the ninth grade on two different public schools in Haninge and Tyresö municipality..

This essay in economic geography describes what intra-firm trade as a concept is and different ways to determine in which cases trade is to be labeled as intra-firm trade (IFT) or not. The method used by the author is most easily described as descriptive. This method was chosen in order to test if existing theories; classic and neoclassic economics, new trade theory and international business studies, are capable to explain the phenomena of IFT. The theories are tested trough primary and secondary literature but also trough reasoning by the author.The conclusion is that the most reasonable way to determine whether trade occurs intra-firm or not, is to decide upon a 5-% rule where it when one part owns 5-% of the voting strength in the other company is to be considered intra-firm trade. This is a conclusion based on several reasons; the strongest one being that a common view on IFT could boost comparative studies as the U.S already collects data based on the 5-% rule.Classic and neoclassic economics are incapable of explaining IFT as aprerequisite for these theories is that markets are perfect.

Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

The purpose of this essay was to examine municipal guidelines regarding the administration of the social assistance, collected from 18 municipalities in the Stockholm-area to achieve a greater understanding on how they were constructed in respect to the legislation and how the language mediated their contents. The legal aspects of the social assistance was studied through a jurisprudential method in which the legislative history, texts of laws and case laws were examined. The empirical aspect of this essay was studied through a hermeneutical method and analyzed through theories of social constructionism and legal pluralism. The results from the jurisprudential study were also used to understand how the municipal guidelines were constructed in relation to the law. The results of this essay corresponded well with previous studies in this field where considerable divergences in the approval of social assistance have been established.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Racial discrimination is a highly topical and burning issue, of special interest in working life. Most researchers agree on that discrimination is a problem in the Swedish labour market. To counteract the ongoing discrimination, a new Anti-Discrimination Act was founded in 1999. The Racial Discrimination Act although appears to be ineffective on the basis of legal usage. Of all the legal cases about racial discrimination in the labour market, there has only been one sentence of guilty stated by the Swedish Labour Court.

This essay deals with the social services cooperation with the private sector relating to foster care. The aim was to examine whether and what the causes may be that the social service transfer tasks of authority to private actors. Furthermore, we have examined and discussed if such a working procedure can lead to consequences for the individual child and how / if the children's legal security is affected. Survey methodology is qualitative in nature where we conducted semi-structured interviews with three persons who work in different ways to be involved in work with a foster family. We have also made use of questionnaires sent to social workers around the country.The result has been interpreted on the basis inter alia, legal texts, legislative history, and two theories which have their origin in organization theory.

AbstractEssay in political science, C-level, by Line Säll, spring semester 2007.Tutor: Susan Marton.?To do things by the rule of law -A study in the discretion of front-line bureaucrats?This essay has it´s starting-point in the theoretical problem of social science to unite democracy and bureaucracy. The purpose is to illustrate the problems with the discretion of front-line bureaucrats in a democratic state. The theoretical approach is front-line bureaucracy-theory. Certain characteristics of the work of street-level bureaucrats makes it impossible to severly reduce discretion.

This paper is intending to examine the intercultural aspects of two teaching aids used in Swedish schools today. How does the material take the students prerequisite in consideration? Is every student included in the material in order with the standpoint and laws in the Swedish school system? And if they are not, who is the outsider in this occasion? With intercultural pedagogy lies the idea that everyone is unique and that teachers has an opportunity to develop and make student grow mentally. Intercultural endeavor is to learn to accept our differences and see them as assets instead. The theory?s used in this paper in mostly the postcolonial theory with its dividing between "us" and "the others"..

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The main aim of this paper is to illurninate how a group of immigrants meet the publiclibrary in Sweden. I have chosen to discuss Iranian immigrants' meeting with the publiclibrary in Borås. The investigation (qualitative interviews and inquiries) has taken placein the public library of Borås and partly in a local library with high density of immigrants.A theoretical perspective deals with the case study of dual marginality, where theconception of the "Marginal Man" or "The Outsider" is central. I have indicated how theprevious authors have considered this problem, to live on the verge between twodifferent cultures and how individuals react on it.The interviews and inquiries answered by Iranian immigrants are the most importantmaterial in this investigation and the result of them is connected to the theoreticalperspective and a discussion, what it means for the public library..

Swedish public administration has for the last few decades undergone reforms aimed at making it more efficient. A substantial part of these reforms have concerned creating clearer roles for politicians versus officials in the public sector, i.e. giving politicians a responsibility for setting goals and steering activities and public officials the role of implementing them.This study aims to examine one reform following this path that is under implementation in a Swedish public authority; Försäkringskassan, the Social Insurance Agency. The purpose of the reform is to increase the organization?s effectiveness and the rule of law.