By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

In today?s horse keeping, there is an increasing awareness of the importance of movement and activity for the horses comfort and tenability, while tradition has it that horses should be kept in boxes and small paddocks. In order to develop housing systems that fulfils and optimizes the horses needs regarding movement and activity, we need to know more about factors that influence the activity patterns of horses. A first step is to be able to record and analyze the gaits in horses with an automated system. This could be done by use of accelerometer data.In this pilot study, existing accelerometer technique was used to characterize the different gaits in horses (walk, trot and canter) by studying how their respective signal patterns differ and how this is influenced by the size of the horse.The accelerometers being used in this study measures the movement in three different spaces; horizontal, lateral and vertical.

This thesis treats the question of how a political vision is given a concrete form. The Swedish government has defined a view of gender inequality. To change the subordination of women national goals have been established. These give guidelines to the different parts of the administration. The primary scope of this thesis is to analyse the conditions for the implementation of these goals in two parts of the administration, the county administrative board and the local municipal authority.

This thesis explores and compares the former armed opposition groups; Mozambique National Resistance (RENAMO), Front for the Liberation of Mozambique (FRELIMO) and South West Africa People's Organization (SWAPO) transformation processes into political parties. The first question addressed is; What factors determines the ability of these armed opposition groups to transform into political parties after armed conflict? The question is addressed through four structural and organizational factors; international involvement, the organizations ideology and identity, their ability to change inter-elite relationships and their ability to change collective incentive strategies. The second question addressed is if the transformations process can affect the parties? degree of institutionalization? The degree of institutionalization is examined through the party's adaptility, complexity, autonomy and coherence.

Political exit from governments is an unusual phenomenon within Swedish politics. The purpose of this essay is, from an ethical perspective, to particularize, understand and analyze the actions of the Swedish minister of defence, Mikael Odenberg, in his decision to exit the government in September 2007. We will put light on the ethical conflict Odenberg apprehended, the courses of actions and finally his ability to solve the ethical dilemma. The conclusion is that the case of Odenberg involves several dimensions of the conflict, associated with a succession of different loyalties. Odenberg were in two minds whether to act up to his own conviction or be in sympathy with the government.

After the fall of communism in Yugoslavia the ethnic resentment grew stronger and escalated in to interethnic civil conflict in 1992. After international intervention the General Framework Agreement for Peace (GFAP) installed peace in 1995. The treaty's aim was not only to establish peace but also to institute democracy in Bosnia. The OSCE were given the task to implement democracy within political institutions and civil society. This in a country with a lack of democratic experience and where great problems with ethnic antagonism still exists.By using democratization and transition theory this single case-study examines how democracy is implemented in Bosnia by the OSCE and clarifies difficulties that this democratization process is facing.

The aim of this paper is to describe which view the Chinese government in connection with the Olympics wants to display for the natural world and analyze if this view coincide with China?s foreign-policy goals. A qualitative content analysis is used. By using the theory of rational choice and a model with three different political approaches I want to examine whether or not the foreign-policy goals of the Chinese regime comport with the view that displays in two major newspapers in China. Since the runoff voting in Moscow in 2001 for the 2008 Olympics the Chinese government has been able to act rational and to compose different strategies to use the Games in Beijing for political propaganda.

Every human being has the right to the highest attainable standard of health. This is regulated by the UN in the Declaration of Human Rights. However, Swedish legislation discriminate the group of irregular immigrants, regarding the right to health care. Therefore, Paul Hunt, the UN's special rapporteur on the right to health, draws serious critique on Sweden which has caused extensive debate regarding the matter, both in the civil and political sphere of society.Thus, the aim of this essay is through an analysis of the political debate; make visible the norms of citizenship which are dominating the argumentation of the seven parties represented in the Swedish Parliament. An analytical framework, consisting of three dimensions, is therefore used in order to interpret the material which is relevant for the debate.The conclusion is that Moderaterna and Centerpartiet mainly base their arguments on communitarian values, while Kristdemokraterna and Folkpartiet rather show influences of liberal ideas.

The purpose of this study is to investigate if reconciliation between former war-enemies and ethnic groups (Muslims, Croats and Serbs) in Bosnia and Hercegovina is possible today. Reconciliation between these groups is necessary for the development of the state and sustainable peace. In order to fulfil the aim I have applied qualitative conversation interviews together with qualitative literature study.In this research I have studied the three largest parties (SDA, HDZ and SDS) in Bosnia and Herzegovina. Conversation interviews were made with two representatives of each party. The reconciliation theory and the recommendations that the theory advocates were used in the study.

The goal of this essay is to analyse how women belonging to a right wing political discourse talk about feminism and equality. This analysis will be used to determine if right wing feminism exists. The analysis is based on Laclau and Mouffe´s  discourse theory as the primary base. The focus is articulation, antagonism and hegmony; the central terms of Laclau and Moffe´s theroy. The material consists of five interviews with representatives of women wings of liberal political in Sweaden; Liberala kvinnor, Centerkvinnor and Moderatkvinnor.The study shows that there are different opinions regarding feminism in the liberal political discouse, and that those opinions have an antagonistic relationship.

Deliberative democracy theory has been prominent within political science research since the early 1990?s, often applied in studies on postnational democratic constellations, in particular the European Union. Of the main institutions of the union, the European Parliament stands out as somewhat understudied from this point of view, which is why the main aim of this thesis is to study the conditions for deliberative democracy in the European Parliament.From deliberative democratic theory four criteria have been selected to function as methodological framework in analysing the institutional structure and proceedings of the parliament. Each of the criteria is applied separately to the practice and function of the plenary sessions, the parliamentary committees and the political groups. The analysis shows that the conditions for deliberative democracy differ between the three fora, as do their respective roles in parliament, but all in all they supplement each other.

Purpose/Aim: The purpose of this essay is to examine the ways two Swedish tabloid newspapers portray and describe the non-Socialist parties during the Swedish election of 2006.Material/Method: We have been studying 388 articles about the non-Socialist parties, derived from the two largest tabloid newspapers in Sweden, Aftonbladet and Expressen, during the month before the election. The method for the study is quantitative content analysis.Main results: The main conclusions drawn from this study are that Aftonbladet had twice as much written material about the non-Socialist parties, despite the fact that the paper is traditionally Socialist, while Expressen had consistently larger headlines. Both tabloids function to a higher degree as political actors than arenas for politics. The results are in accordance with earlier research, which shows that the degree of attention the non-Socialist parties acquired as a whole in the 2006 election, is remarkable. More than half of the articles in both tabloids portrayed the non-Socialist parties as a single political actor.

In a web environment the library and the librarian continue to function in their role as information provider even when the physical library is closed. Research question is to describe how and in what extent the public libraries websites are integrated in their daily activity and what the causes are for that. The empirical material consists of a survey of number of public libraries websites and qualitative interviews with responsible librarians. I have delimited the study by only investigating the websites of Gothenburg public libraries. In my survey of the websites I have studied four spheres; Services, Contact, Structure and General viewpoints.

Syftet med vår studie är att finna faktorer till spridningen av kalkylmodellerna Activity-based costing (ABC), Target costing (TC) och Kaizen costing (KC). Detta gör vi genom att använda oss av kvalitativ ansats och genomföra intervjuer vid sex tillverkande företag. Vi kan se influenser av spridningen av modellerna ABC, TC och KC i studiens företag. Det har visat sig att företagen tillämpar ?traditionell? produktkalkylering med inspiration av ABC-modellen.

The debate about affirmative action for ethnic minorities in countries with another majority culture is growing bigger in many parts of the world. However, it is often the debate misses the aborigines within the countries? borders. The aim of this paper is to investigate the possible conflict in opinions for xenophobic political parties when managing an aborigine population. I will use a qualitative method to study the ethnic minority Sámi in Sweden, Norway and Finland, and afterwards xenophobic parties view on them.To reach a result will I present a scale over Xenophobia ? Cosmopolitanism, which is described as a political cleavage.