The overall purpose of this essay is to study in which degree the democratic model that is called participant democracy works in the Swedish municipalities. To achieve what I set out to do I will focus on a central political area in which the Swedish municipalities has sovereignty versus the state, in other words in an area where they rule themselves. That political area will then represent how well the participant democracy works in the Swedish municipalities. The research questions then becomes:Does the participant democracy at Swedish Municipality level work in a satisfying way?Does the participant democracy in a large Swedish Municipality in a central political area work?Does the participant democracy in a small Swedish Municipality in a central political area work?Are there similarities and differences between the municipalities?If so, how can that be explained?To answer these questions I will study documents regarding the planning and building area.

The Swedish governments goal for the public health is to operate for a society with good conditions to be healthy. Many people today are very conscious about their health, at the same time alcohol is a recurring element in many day-to-day situations. IOGT-NTO is an organization that is working towards making sobriety to be the rule rather than the exception. This work is linked together by the organizations communication, which is a vital part to be able to present a unified view outward. In order to do that, it is particularly important that there are common goals and strategies to work towards.

The collective agreement contains many important provisions concerning the relationship between employers and employees. When a collective agreement applies in the workplace, both employers and employees are bound by it. However, only employers of those two, can take part in the collective agreement, and therefore negotiate the content of it.The purpose of this study is to answer the following question: Why are rules that has been interpreted in collective agreements not expressed in writing? Therefore, the Swedish collective agreement system will be examined, and a distinction between types of silent regulations will be made to find causes. The potential for workers to act on a collective agreement with quiet regulations will also be examined.Collective agreements are signed on three levels: central, union and local levels.

The purpose of this study is to find out which attitudes, norms and values exists about lesbian, gay, bisexual, and transgender (LGBT) families in preschools. Based on five qualitative interviews with teachers that work at a LGBT-certified preschool and one that is active in their work with norm critical pedagogy. To be able to fulfil my purpose of this study I concentrated on why these teachers believed that it was of importance to counter society?s heteronormativity, to prevent discrimination and mistreatments towards children and their LGBT parents in preschool. I wanted to find out what the teachers thoughts were on the concept of what a family is and how the diversity of families is shown in the preschools material and pedagogy.When I analysed the results of my qualitative interviews I used queer theories that include heteronormativity and norm critical pedagogy.

Franchise är idag en vanlig samarbetsform för att utveckla och expandera affärskoncept. Med franchise avses samarbetet mellan två näringsidkare, franchisegivare och franchisetagare, vilka utbyter prestationer såsom kunskap, erfarenhet och koncept gentemot royalty och avgifter. Samarbetsformen härstammar främst från USA och områdets regleringar, både i Europa och i Sverige, har inspirerats av USA. I Sverige finns sedan år 2006 en specialreglering avseende franchise, vilken reglerar ett minimi-informationsflöde före ett franchiseavtals ingående. Den amerikanska reglering som främst reglerar franchise är the Franchise Rule och den myndighet som utformat denna reglering samt har tillsynsansvar för att den efterföljs är Federal Trade Commission.För franchiseavtalets parter råder avtalsfrihet, vilket har inneburit att den svenska lagstiftaren valt att inte detaljreglera området.

After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.

När en tillgång tas ut ur en näringsverksamhet utan att marknadsmässigt vederlag har erlagts presumeras en beskattningsåtgärd. Huvudregeln är då att beskattning skall ske som om tillgången har avyttrats för ett pris som motsvarar marknadsvärdet. Detta innebär att överlåtaren kan komma att uttagsbeskattas för skillnadsbeloppet mellan marknadsvärdet och det eventuella vederlaget. Det är dock en allmän uppfattning att affärsmässigt välmotiverade omstruktureringar skall kunna ske utan att detta utlöser någon omedelbar beskattning. Därmed kan uttagsbeskattning underlåtas om förutsättningarna för en underprisöverlåtelse är uppfyllda.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

This study is an assignment from the council of Södra Småland county to investigate how equality between boys and girls progresses at compulsory schools in Kronoberg county. The study was undertaken to find suggestions on how work with equality could best be stimulated.The key question was to elaborate how a decentralized rule and structural context of an organisation can affect an implementation of political decisions. The methodological approach adopted can be defined as inductive, it was analysed how the respondents from some selected schools in Kronoberg county themselves relate to the concept of equality between men and women and their experience and understanding of how the concept of equality between sex is understood in their work at school.School-legislation today demands that active measures are undertaken to promote equality between boys and girls and in general almost all the respondents of my study describe equality as an utterly important question. My findings although, at the same time, indicate a gap between rhetoric and practice. The findings of my study suggest that structural relations and a decentralised organisation can constitute a hindrance for implementing equality between men and women in schools.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Syftet är att undersöka om Sverige tillsammans med ett eller flera av de nordiska länderna kan utgöra en optimal valutaunion. Utifrån ett svenskt perspektiv visar resultaten att det är lämpligast för Sverige att ingå i en valutaunion med Norge och Danmark eftersom den ekonomiska integrationen mellan dessa länder har varit störst. Taylors ränteregel visar att Sverige och Norges räntebanor samvarier mest och Optimal currency area-index (OCA-index) visar att Sverige, Danmark och Norge präglas av störst ekonomisk integration.Vi har använt två olika metoder för att undersöka en optimal nordisk valutaunion utifrån ett svenskt perspektiv, OCA-index och Taylors ränteregel. De båda tillvägagångssätten fokuserar på hur ekonomiskt integrerade länderna är, men genom olika variabler och ekonomiska storheter. Ett OCA-index har skapats och skattningen visar att variabeln som beskriver konjunkturcykeln är den som har störst inverkan på den beroende variabeln, växelkursvolatilitet.

EVA, Equine Viral Arteritis, was diagnosed for the first time in 1953 in USA. The disease gained international interest in 1984, when there were several outbreaks of abortion at Thoroughbred studs in USA. EAV, Equine Arteritis Virus, is an RNA virus in the Arteriviridae family. There is only one serotype of EAV but several strains and the strains have different virulence. EAV is transmitted in two different ways: by aerosols, or by venereal transmission.

The purpose of this essay is to investigate how employers? rights to give employees notice because of illness are regulated in Swedish working life. This essay consists of two parts. The first part is jurisprudential and based on traditional juristic method. The second part entails the discipline Sociology of Law and is based on a qualitative survey consisting of two interviews.

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.

In a time of fierce global competition, where an immense amount of commercial messages reaches consumers around the clock and in every conceivable context, companies constantly seek to find new ways to reach out with their product. One way to do so, that has increased in popularity in recent years, is the use of gift bags. A gift bag may contain samples, miniature products and even products in full size, as a rule from several different brands, which the recipient receives free of charge. The gift bag is typically distributed at some form of event, such as store openings, fashion shows, theme parties and the like, and the receiver of the gift bag can then evaluate the content without any obligation to purchase. The ambition of the companies that choose to participate with their products in a gift bag is, of course, that the recipient will find their products satisfactory, and ideally, that he or she will continue to consume the brand in the future.There are numerous scientific research contributions related to the use of free samples, but very few that concern the gift bag, where a collection of samples from different sources and brands appear.