The terrorist attack that shocked the world the 11th of September 2001, when two hijacked aircrafts flew into the World Trade Center's twin towers in New York, came to change the world view for many people especially Americans that felt that the world around them where about to collapse. A new time had begun, a more frighten one. A new kind of terrorism where seen in the dawn, a kind that never had been more evil, and there for was passed to be extremely dangerous. The United States followed by the United Kingdom decided quickly to declare war against the terrorism. Unavoidable this decision led to the development of new interpretations of public international law when the US where unwilling to follow the rule of law.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

In contemporary Sweden political participation among foreign-born Swedes is viewed as low and it is well known that foreign-born individuals do not use their voting Rights to the same extent as the general population. At the same time there are numerous ethnic associations around the country who work with various activities involving political, democratic and integration issues. This study aims to study how four members of a Somali association regard, relate to and work with politics, democracy and integration. The study is based on these four people, but also on their relationship with authorities and other agencies in the community. The conclusion of this study shows in brief that the desire to participate politically is great, but that democracy and politics is accessible to all, depending on the level of language skills and what political knowledge the individual has.

Syftets med denna uppsats har sin utgångspunkt i antagandet att globaliseringsprocessen har gett effekter i form av migration och den typ av organisation som betecknar EU och Frontex. Det huvudsakliga syftet är att utifrån en teoretisk diskussion belysa förhållandet mellan Frontex arbete och de mänskliga rättigheterna. De tre teorier som har använts är styrningsmentalitet, sociologisk globaliseringsperspektiv och mänskliga rättigheterna. Den metod som användes för att besvara undersökningens syftet har varit kvalitativ i form av textanalys. Denna teknik har gett tillfredställande resultat i besvarandet av problemformuleringen.

The major focus in this study is structural inequalities in primary school in Sweden. UNESCO points out that in many developing countries, up to 40% of the children perform at or below the lowest proficiency level in language and mathematics. Sweden has been criticized by the UN about the large differences in educational achievements between different regions. Based on an official study Sweden considers that those differences are related to ethnically segregate residential areas. My research question is whether the Swedish government takes adequate consideration of the impact that socioeconomically aspects have on educational achievement.

It is estimated that approximately 10 000 people are living in Sweden after having been rejected residence permit or asylum, meaning that they have to hide from the authorities while facing a risk of being deported by means of violence as they do not wish to leave voluntarily.For their existence, a vast number of people employed by the public administration can be expected to contribute to the wellbeing of the hidden people through their professions as bureaucrats.The bureaucrats can thereby be expected to be torn between different sets of value systems, roles and obligations towards the state and towards the hidden people.In this master thesis, I examine how five bureaucrats motivate their acting for the sake of the hidden people in terms of legitimacy, legality and morality in their administration, towards their ethic responsibilities and towards society as a whole.The results show that the bureaucrats see themselves as saviours of ethical values in an illegitimate administration where economic efficacy and arbitrary decision-making constantly transgresses The Human Rights, ratified by the Swedish Parliament..

This study, carried through interviews with six individual elderly persons, describes their stories in regards to how they experience growing old in Sweden as well as the connection between having a different ethnic background in the aging process. Therefore, the main purpose of this study is to highlight important themes and issues, i.e. the shortcomings and the advantages of growing old in Sweden, which these persons experience in their everyday life. As many of them have not by their own choice chosen to grow old in Sweden, the importance of having a relationship with fellow countrymen, being able to communicate in their own native language as well as have a basic knowledge about the elderly care system are aspects these individuals emphasize to be of great importance. The result of this study, based on several theories that reflect over individuality and perspective ethnicity, indicates that aging is based on an individual primary process experience and that there are no Rights and wrongs of how one should deal with/experience the growing old process.

The Sweden Democrats (Sverigedemokraterna) has for a long time often been labeled a populist political party. It has however not been the subject of in-depth study to what extent the party really is populist. A study on whether the party and its supporters fulfill the criteria that a social science definition of populism would stipulate is therefore needed, in order to establish accurately whether the party is populist.    The definition used in my study accentuates three qualities that specify populist organizations: an antagonistic attitude against prevailing power structures, demands for increasing democratic influence and advocating a certain people?s Rights ahead of others.The qualitative analysis of documents central for the party shows that it fulfills all of the criteria illustrated in the definition that is the basis of my study.

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of Rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

This study is about the child?s perspective when it comes to work with financial assistance. The purpose of the study was partly to describe how social workers regard the child?s perspective in their work with financial assistance and partly to look into whether they impose a child?s perspective in their practical work. To fulfill this purpose the authors used a quantitative method and sent out a web based survey to all the social workers actively working with financial assistance in Stockholm town.

The purpose of this study was to examine children's participation in court proceedings on supervised visitation and to analyse the descriptions of children in court verdicts. Eleven verdicts concerning supervised visitation resolved in 2014 were collected from two district courts in Stockholm County and studied with a qualitative textual analysis. The material was analysed with participation levels influenced by the ladder of participation for children developed by Roger Hart and with the theory of sociology of childhood. Our findings showed that children's opinions were mentioned in eight of the verdicts. In four verdicts the children's will influenced the courts decisions.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

The purpose of this study is to explore how different discourses about risk linked to HIV prevention is likely to affect the decisions on the distribution of state funding for preventive activities aimed at 'men who have sex with men' (MSM). This by making qualitative interviews with principals that have an impact on this decision. Using a discourse analytic approach, based on both theoretical and methodological foundations, I investigate the discursive constructions of risk of HIV linked to certain groups and behaviors. MSM is found in the material placed into two different formations of groups, on one hand by the behavior on the other hand on the basis of identity. The identity position is organized discursively from a ?victim? position while MSM provides an "operator" position.

The study takes place in the capital of Sweden, Stockholm. It focuses on how the past reforms since the 90s have changed the teachers? occupation as a profession.The study is partially based on analysis of prior research and documents related to the thesis. The cornerstone of it is based on four immerse interviews carried out in three different schools. Two of which were private schools and the third is a municipal school.

AbstractThe purpose of this study is to illustrate Serbia?s democratic development on the basis of consolidate democratic perspective. Linz & Stepan´s five arenas (political, civil, economic, legal and bureaucratic) are required for the possibility to become a consolidate democracy. In order to fulfil the aim, I have chosen to focus on the political and civil arenas that are most central in the study of consolidate democracy.The purpose of this study is to process how far Serbia has come towards a consolidate democracy and which obstacles still remain in the transition.The questions in this study are:? What problems has Serbia faced since the democratic transition in the beginning of 1990?? What possibilities are there for Serbia to consolidate the democracy, with focus on the two key arenas of consolidation?By applying the theoretical framework to the data, I have been able to present answers and build up an analysis.