A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Lack of political interest and will to deal with human rights violations carried out under the civil- military dictatorship, has characterized the transition and post-transition in Uruguay. The systematic use of torture, arbitrary imprisonments and forced disappearances in the relatively small country created a culture of fear that has been present through out the post-transition phase. Human rights groups have been central actors in the fight for truth and justice and against impunity. This study analyzes how these groups multiple democracy-building functions have contributed to democratic development. It also analyses how the democracy-building functions have been constrained by the political context.

Efter revisionspliktens slopande år 2010 har fler förenklingar för småföretag blivit föreslagna angående revision och redovisning. En av dessa är slopandet av de jävsbestämmelser som är relaterade till revision för småföretag, nämligen redovisnings-, medelsförvaltnings- och byråjävet. Förslaget avsåg att förenkla för småföretag samt att öka möjligheterna för revisionsbyråers så kallade kombiuppdrag. Denna debatt har lett till ett lagförslag om ett slopande av dessa jävsregler vilket sedermera blivit avslaget med motiveringen att det skulle äventyra revisionens oberoende. Vi vill med denna studie undersöka vilka positiva och negativa aspekter som ett slopande av redovisningsjävsreglerna skulle resultera i samt vilka som skulle gagnas mest av en sådan förändring. De teorier som används som grund för denna kvalitativa studie är Principal-agent teorin, Oberoende, Legitimitetsteorin samt Intressentmodellen, inom Principal-agent teorin finns en delteori som heter Informationsasymmetrier.

The purpose of this study is to achieve a greater understanding of the perception of the use of Special Educational Needs Coordinators? (SENCOs?) competence in school. The informants of this study are the director of the school district, two principals and six teachers in two schools in a municipality in Sweden. The method used for this study is qualitative interviews, and the results have been analyzed using perspectives on special education. The results show that the director of the school district has one ideal view of SENCOs working close to the principals with supervision of teachers, school development, administrative tasks etc.

In this essay I have studied the Swedish Working Class whose part of LO.Ideological texts in LO- Magazines is used to quote texts by collective orindividual terms. Method and theory material show high level of solidarity andequality while theory shows higher level of individualism and autonomy. Myresearch is closer to Boréus than Blocks. Politics taking under the 1980: s apowerful right turns holding a steady course through my material.The question in the essay is: What vision on the collective shows in theLO- Magazine in a time during individualization? Answer to this question is thatthe collective unofficially through LO: s: staff on central level tries to showstrength and unity with terms like solidarity and equality between the sexes.

The aim of this master-thesis is to investigate the emergence of bureaucratic drift in connection with implementation of EU-legislation in Sweden. To narrow it down I have chosen to look at the Swedish implementation of the Working Time Directive, directive 93/104/EG. To be able to fulfil the purpose of this master-thesis I have used two research questions; [1] How did Sweden implement the Working Time Directive into Swedish law? and [2] Why did Sweden omit to correct implement the Working Time Directive? To be able to understand and explain the situation I have used the principal-agent perspective as a theoretical framework. An analysis of motives has been used as analytical method.The results from the analysis show that Sweden, in order to keep the contractual model used on the labour market, which is a part of the well known Swedish model, shirked while implementing the directive and implemented as to be able to fulfil its own agenda.

The aim of this thesis is to illustrate the principal problem of the study of national self-images and by questioning the congruent existence of one in the case of Sweden. Through the use of qualitative method and semi-structured interviews the ambition of the study is to compare and to understand the national self-images portrayed in a major Swedish town, Stockholm and to that of a smaller town on the countryside, Sjöbo. A social constructionist approach in co-operation with key temporal and spasial dimensions are used to penetrate the interviews at hand. The main conclusions drawn from this study highlights the difficulties in addressing the concept of a congruent national self-image. Several major discrepancies appear in the analysed material, mainly in the past and the external dimensions, both from a regional approach, but also very much within the local entities themselves..

This essay is about democracy and how a democracy index can be used as a tool to illustratethe gap between reality and ideal. The purpose of this study can be expressed by two researchquestions: Does the Economist Intelligence Unit's (EIU) democracy index illustrate thedistance between reality and the ideal of democracy presented by Dahl? and Can the EIU'sdemocracy index be modified by a) internal adjustments and b) using the variables includedin World Economic Forum?s (WEF) equality index?By using a combination of theories (Dahl?s theory of democracy, Rawls theory of justice andchosen theories critical to liberal democracy) as an analytical framework the following twoquestions have been answered:1) Which of the variables included in the EIU's democracy index have the potential to capturethe level of political equality?2) Which of the variables included in the WEF?s equality index have the potential to capturethe degree of political equality?By using a quantitative method the study?s third and last question has been answered:3) How strong is the rank correlation between the EIU?s democracy index and the WEF?sequality index, that is; how strong is the rank correlation coefficient (rho)?The data presented by the WEF?s equality index indicate that women are systematicallydiscriminated against as a group. From a democratic perspective the EIU may need tomeasure inequalities at a group level in order to capture the lack of political equality betweenindividuals. By reformulating some of the EIU?s variables, by revising the EIU?s point systemand by using the variables included in the WEF's equality index to extend EIU?s democracyindex, the chances of capturing the gap between reality and the ideal of democracy presentedby Dahl would likely increase..

Det är lätt att ta för givet att anställda, och i vårt fall förändringsagenten, arbetar i organisationens intresse när faktumet kan vara det motsatta. Vår studie granskar ett tämligen tabubelagt ämnesområde inom företagssfären. Syftet med studien är således att på ett deduktivt sätt studera hur ledningsgrupper arbetar för att säkerställa att förändringsagenten inte jobbar i självintresse, och vilka verktyg lednigen kan använda sig av för att motivera förändringsagenten att jobba i organisationens intresse. Genomförande har skett genom att måla upp en empirisk illustration genom intervjuer med fyra olika företag inom olika branscher för att bredda bilden av hur olika företag arbetar. Vår första slutsats är att det är tämligen svårt att intressera företag att tala om självintresse i och med att det är ett så tabubelagt ämne.

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

In January 2004 two members of the Pentecostal community Knutby Filadelfia in Uppsalamunicipality, Sweden, were shot by their fellow member Sara Svensson. With a qualitative hermeneutic case study as the principal method this essay takes on the task of not only investigating if and how Stockholm Syndrome can be used as a model for interpreting and understanding the violent incident in Knutby Filadelfia, but also to see if the unique characteristic of the Knutby incident can tell us something about Stockholm Syndrome as a model for understanding violence in religious movements. The material shows Stockholm Syndrome as having been present in Knutby because of among other things, a mileu, leadership and theology that supported the normalization of abuse and the enabling and maintaining of self punishment in the community. While Stockholm Syndrome still is a controversial theory this study shows that it can be used as a powerful tool in the understanding of violence in religious contexts..

I have in my thesis examined what a leisure pedagogue does in school. I have asked the questions how it is with interaction between leisure pedagogues and teachers according to policy documents and according to the interviews I did with three professionals. In the literature part I began by describing the historical background to the after-school and leisure pedagogue profession until the new teacher education in 2011th.  My theory section, in previous research and theory, focuses on interaction between leisure pedagogue and teacher. In the research part I describe the interviews I did with three leisure pedagogue on three separate occasions.

I media har det debatterats om huruvida belöningar i form av bonusar till företagsledningen är befogade då företaget går dåligt om man istället för att belöna ledningen kunnat behålla fler anställda. Debatterna har fokuserat på personerna som har valt att ta emot belöningar, inte vad belöningarna är till för att medföra i organisationen. Detta är bakgrunden till att vi vill undersöka hur företagsledningens belöningar kan påverka övriga medarbetare i organisationen. Vår problemformulering är följande; hur påverkar företagsledningens belöningar motivationen hos medarbetarna i organisationen? Syftet med denna uppsats är att vi vill se vilket sambandet är mellan ledningens belöningar och motivationen hos medarbetarna i organisationen. Vi har valt en kvantitativ ansats och genomfört en enkätundersökning för att ta reda på hur företagsledningens belöningar påverkar motivationen hos medarbetarna i organisationen.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

The Court of Justice of the European Union has progressively revised the rule of purely internal situations to ensure a wider scope of application of the economic freedoms as well as the EU citizenship right to move and reside freely within the Union. This development, combined with the increasing importance of fundamental rights, has strengthened the family life protection of those EU citizens who come within the scope of EU law. The limit between the individuals who may benefit from a EU right to family reunification and fundamental rights protection and those who find themselves in purely internal situations has, however, become more legally uncertain. The disadvantage suffered by those who fall outside the scope of EU law is known as reverse discrimination.The 2011 case Zambrano confirmed the trend towards an increasingly generous EU law protection of family life in cases where the exercise of freedom of movement and enjoyment of EU citizenship rights is potentially restricted by a Member State measure. By contrast, in the subsequent McCarthy- case, it became clear that families in purely internal situations may only rely on national immigration and procedural law to obtain family reunification and protection of their fundamental rights.