Den 1 januari 2009 infördes regler som begränsar rätten för företag att göra ränteavdrag, vilket har till syfte att förhindra aggressiv skatteplanering som sker genom ränteupplägg. Två undantag till denna begränsade rätt till ränteavdrag benämns tioprocentsregeln och ventilen. Genom dessa får ränteavdrag göras om mottagaren av ränteinkomsten beskattas med tio procent eller om förfarandet är affärsmässigt motiverat. Dessa undantagsregler har dock blivit utsatts för kritik. Kritiken som har framförts är att den aggressiva skatteplaneringen som sker genom ränteupplägg inte minskat trots tillkomsten av reglerna om ränteavdragsbegränsningar och det finns även frågetecken om tioprocentsregeln är förenlig med etableringsfriheten inom EU.

Live exports of animals began during the late 19th century and are nowadays a valuable alternative to the slaughter industry in Australia. About four million sheep and half a million to one million cattle are exported annually from Australia to the Middle East and Southeast Asia. Most of these animals are exported for slaughter, but some cattle are exported with the purpose of breeding. One factor that has been the driving force for the live export industry is that countries through tariffs and other barriers have favored the import of live animals rather than the import of meat.The export means that animals with a great cognitive ability are exposed to a long chain of production from the farm to the market and there are many factors that can affect the welfare of the animals in a negative way. Some of the most serious are high temperatures and a high stocking density, although seasickness, noises and handling can also have a negative impact on the welfare of animals.

The purpose of this essay is to critically review Pierre Bourdieus contribution to agency ? structure debate. I will do this with help from the thinking of George Herbert Mead. My aim is to show that Mead can provide valuable knowledge to Bourdieus theory.Pierre Bourdieus notion of habitus is his solution to the dilemma between agency and structure. It is in the habitus that the objective structures meet the inner, subjective structures and this results in various actions.

The purpose of this paper is to study the processes of identity and feelings of connectedness among first and second generation of Kurds in the Swedish society.In previous research I assumed that this sense of belonging to a nation includes identity and language. As regards the theory part, I have chosen to use a number of studies to elucidate this issue. The theories used in the study focuses primarily on the understanding of identity. Identity in this context can include linguistic, religious, cultural acts, even nationality or that claiming membership to a particular group.I have implemented twenty-four depth interviews with first and second generation of Kurds in the ages 21?58.

The purpose of this study was to examine whether the success of theconcept of empowerment in the field of social science can be explained by referring to it as the new paradigm replacing the former paternalistic era. Therefore, I investigate if the character of its history, domicile and practice has the same distinguishing features as the scientific progress. The analysis is based on Thomas Kuhn's definition of a scientific paradigm through the concepts of consensus, crisis and revolution. I also look for alternative ways to explain the sudden appearance of empowerment at the world agenda. Due to the lack of a uniform definition of the concept and the absence of common approaches in the stimulation of empowerment it's difficult to argue that the situation is marked by consensus.

The objective of this research is to unveil how respective teacher consider about the laboratory working methods in mathematics. The research even includes answers to questions such as, what approaches and attitudes the teachers have and the methods they use when instructing their students when teaching mathematics, what the materials used by the teachers are and how important working creatively is to help the students develop their logical thinking. I also looked into issues that can help understand how and why teachers use laboratory mathematics for students in young ages. As a conclusion the research showed that the teachers aim to the goal that includes helping the students understand mathematics, strengthen their logical thinking and creativity.In the method section qualitative data was used, which contained four interviews with different pedagogues that daily interact with students in elementary school. The reasons for using the method of qualitative data was to help me deeper understand and answer the specific questions I had to the pedagogues and to even compare how different pedagogues differ in their approaches and methods.

AbstractTitleOwnership apartments - The success that got lostDate of seminar2011-05-27Course/ProgramBachelor thesis/Construction and Real Estate Business ProgrammeAuthorsAnna ÅbergMarie Louise Homayon NejadMentorSven-Ola CarlssonExaminerGunnar WramsbyBackgroundThe 1st of May 2009 the government introduced a new accommodation form called ownership apartments. The government´s intensions were to give the individuals more influence in their housing, to increase the variety of accommodation and thereby create a freedom of choice when selecting their housing. They also saw opportunities to reduce segregation and increase the total production of houses and or apartments with this new type of ownership. The introduction was supposed to give the building companies a possibility to build with a new type of ownership and thereby create new and an increased number of projects for the future. This new accommodation form has however not gained the penetrating power that was expected.

The connection between body, soul and social surroundings and their influence on health has, in the western world, been known for over a hundred years. The hospital social worker with tasks within the area of the psychosocial perspective is therefore now a part of Swedish healthcare. Yet both international as well as national research and literature show that social workers have a slow professionalizationprocess and difficulties describing their area of tasks and methods. This study aims to explore hospital social workers line of work, what they believe becomes help in their work with patients and put results in relation to professionalization in the medical environment. The results are problematized from perspectives like professionality, power and role.The study includes 86 hospital social workers at Sahlgrenska Universitetssjukhuset in Gothenburg Sweden and it contains both quantitative and qualitative parts.

Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

Transmission of reactive power is well known to cause active power losses. Thus, newcomponents who can help minimizing these expensive reactive power flows are ofgreat interest to the power distribution companies. ABB Corporate Research hasdeveloped the first electronic power breaker. One possible application for thisbreaker is transient-free switching of capacitor banks. This could prove a usefuldistribution voltage complement to the switch-sync technique, mainly applied to transmissionvoltage level.

Most of the sea areas within the European Union are overfished and the catches are estimated to be up to five times lager then the amount to achieve a sustainable fishery. In doing so, the management of EU's marine resources comes to be questioned. The purpose of this study was to analyze EU's administration of marine fisheries and to explore which steps that can be undertaken to counteract the negative trend. The questions of the study were: How does the EU administrate today?s marine fishery recourses? And: How can the problem whit overfishing be discouraged? To answer these questions a comparative analyses were used to compare and evaluate administrative systems.

The thesis explores how the category religion is used discursively in Swedish public debates and in what way the discourses can be related to debate-positions. The thesis also exploresquestions of power and how social identities are negotiated: which identities are madepossible ? and encouraged ? by the discourse, and which are being excluded?The specific cases chosen are: (i) the election of Omar Mustafa as a substitute member of the governing board of the Social Democratic party in April 2013, (ii) the appointment of Elisabeth Svantesson as Minister of employment in September 2013, (iii) the debate concerning male circumcision (2011-2013), and, (iv) the debate about Jewish home education(2012-2013).The theoretical and methodological perspectives used in the thesis are discourse analysis and Pierre Bourdieu?s theory of social fields, usually interwoven together. Discourse analysis is mainly used to explore how the category of religion is attached to central binaries in the debates such as faith/politics, private/public, secularism/fundamentalism, etc., and also how chains of equivalences are established. Bourdieu?s theory of social fields is used tocontextualize the discourses in the specific debates and relate them to orthodox and heterodox debate-positions.

This masters thesis is a study of the ideas brought forward in the literary magazine 40-tal. The methodology involves the adaptation of a literary sociological perspective where the ideas of the young literary avantgarde in the magazine 40-tal interplays with the established philosophy of the Swedish society during the period 1944-47. The main purpose has been to examine 40-tal as a product of supreme individuality that originates a unique climate of ideas which exceeds the involved collaborators individual writings. I have thereby related my analysis to the Marxist oriented theories of Raymond Williams. This has been done in order to see how the external pressure of the social structure and the market acts together with the internal pressure of keeping up with the times and how this affects the individual authors and the process of creating.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

The Purpose of this essay is to seek an answer to whether or not a conflict exists between priests of the Assyrian Church, the Syrian Orthodox Church and the Coptic Church in contemporary Swedish society, as well as to examine the environment between the three. The theological dissimilarities will be studied (from a historical standpoint), along with the interviewed participants views on the division in Christianity which will be presented also. I choose to interview six priests/chorbishops who live and work in Sweden, and the result was analyzed according to the senior professor of peace- and conflict, Peter Wallensteen?s theories on conflict and conflict resolution, where important issues are laid out to identify the core problem, and theological differences are discussed and compared from a union perspective.The result of the interviews illustrate a clear response that the participants experience a lack of functioning collaborations (from the Assyrians Church view, a collaboration is absent from the Syrian Orthodox Church and the Coptic Church, and vice versa) and most of the participants experience negative consequences from the divide in churches, as they strive for unity in Christianity as a whole. The theological differences between the churches proves not to be as significant as expected, the actual predicament lies partly in language-and phrase division along with a general rejection of each other?s interpretations.