Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

AbstractThis study deals with preschool children's ideas about water in our body. Ten children with the age of four to five were interviewed individually, the interviews were qualitative. The children were also asked to draw their answers and answer questions about a picture that represented the excretory system. The results of my study show that children did not have any knowledge about the water being vital for us. Preschool children had no knowledge of why it is important to drink water.

This paper deals with the legal situation surrounding the legal statutory portion. The purpose of this paper is to investigate the statutory portions function in our society, does the rule fit into today?s society? To carry out this study, the authors analyzed the legal situation accordingly to the legal dogmatic method. Emphasis has been placed especially on laws but also non-government bills and doctrine.The statutory portion was introduced in the Swedish system, as early as in the 17th century. Its primary purpose then was to ensure a heritage to the descendants? heirs.

This study examines how yoga is presented in a Swedish journal called Sökaren. Sweden is often presented as one of the most secular states in the world, and for that reason it is interesting to examine the Swedish way of religiosity by looking, in this case, at the depiction of yoga. I compare two periods of time, the first one from 1964 to 1974 and the latter from 1998 to 2008. I will thereby be able to examine tendencies and changes in the presentation of yoga. For a further understanding of the context around the elected periods this study introduces religiosity in Swedish society, such as Christianity and the New Age movement.

This comparative case study, which is based on a most similar system design,investigates why the Chávez government has attained a lower degree of democracy than the Kirchner and the Lula governments. In order to develop asupplementary theory about why governments in general achieve various degrees of democracy I compare these governments and examine what policies that differ them and why. My results show that these governments? policies differ concerning the rule of law, militarization, and negotiations with economic groups and anti-regime parts of civil society. I have found numerous answers to why some of these governments (and governments in general) have democratic policies within these four areas and why some do not.

This is a study of how democracy is affected by regionalization. The study focuses on values related to the democracy; these values are representative, transparency, participation, anchoring of decisions and accountability. The case study for this essay is the Regional Development Council of Värmland case study of Region Värmland.1997 a proposition was put forward the Swedish government about changes in responsibilities regarding four Swedish counties. It was decided that Kalmar, Gotland, Skåne and Västra Götaland County would be part of pilot project with extended regional autonomy.Region Värmland was formed at 2001 as a Region Development Council and was at 2007 transformed to a co-cooperative body. Region Värmland has an indirectly elected council, i.e.

Private label introductions have been increasing in recent years. The main reason for this is that private labels increase the retailer's profits in the category. The purpose of this study is to examine how a private label introduction affects the category's performance. This study was conducted by studying the category's performance before and after the introduction, two categories are examined. Data have been collected at a Swedish retailer and consists of 38 stores, all located in Sweden and within the same store profile..

In this study I try to answer the question what to consider when teaching about identity andreligious identity in Religious Studies at Upper Secondary Schools in Sweden. This inquiry isbased on the fact that the latest Program manuals for upper secondary school, GY11, instructsthe teachers to talk about identity and religion, while in the Curriculum for upper secondaryscool, Lpf 94, as well as the latest curriculum, SKOLFS 2011, the idea of identity seemslinked with ethnicity.With this in mind I want to clarify what might be meant with the concept of identity. Byreferring to several different identity theories I propose to illustrate the complexity of theconcept. I study gender, queer and postcolonial theory as well as different aspects of classstructure and commodification of identity, all through the perspective of intersectionality.Intersectionality is not a theory as such but a method of studying various perspectives of anissue. It is an analytical praxis of using several angles of investigation and explanationtogether, all phrased with the background of the question of power.

This thesis deals with oval brooches from the Viking age. The aim of the study is twofold; the first goal is to identify and categorize the brooches according to an already existent scheme, created by two scholars on the subject. This has been accomplished in order establish a separate scheme for this particular material, which consists of two intact and 101 fragments of oval brooches, from Uppåkra in Sweden The other part of the analysis intends to ascertain to what degree it is possible to compare the material with other oval brooches found in Scandinavia, which theories exist about their disappearance and what the most plausible reason for this is..

The purpose of this thesis is to present a number of examples of how the debate concerning same-sex marriages in Sweden was conducted in religious media between the year of 2005 and May 1st 2009. I intend to examine if and how these debate articles can be descibes as examples of religion taking part in the public sphere according to José Casanovas theory of deprivitization and public religion (1994) and Jürgen Habermas theory of religion in the public sphere (1964, 1989, 2006, 2008). I will apply the theories to the material by using four criteria for public religion, based on Casanovas and Habermas two theories, designed by Marta Axner. I also intend to compare the arguments used in the material to the arguments found in Marta Axners dissertation Public Religions in Swedish Media (2013). To identify these arguments a textanalysis containing seven argumentschemes, designed by Gunnar Björnsson (1994), is applied.

Syftet med uppsatsen är att analysera luftvärnsbataljonen och undersöka om de tillämpar manövertänkande, dels i teorin men även i praktiken.Kärnfrågan i uppsatsen blir således: Tillämpas manövertänkande i teorin och praktiken inom luftvärnsbataljonen? Uppsatsen utgår från en definition av manövertänkande enligt den svenska Försvarsmakten där fyra indikatorer togs fram i syfte att kunna analysera och spåra om manövertänkande tillämpas inom luftvärnsbataljonen. Resultatet visar att det är ett tudelat svar, å ena sidan är luftvärnsbataljonen långt framme i de teoretiska delarna. I styrdokumenten och i ett utgrupperingsskede finns det tydliga spår av hur manövertänkande skall nyttjas. Å andra sidan kan det påstås att indikatorerna överraskning, vilseledning och kraftsamling ofta används som uttryck istället för att dra dem riktigt i botten. Med det menas att indikatorerna inte alltid används för att utnyttja motståndarens svagheter utan används snarare för att parera dennes troliga attack. Slutsatserna som dragits är att luftvärnsbataljonen har kommit en bit på vägen för att kunna tillämpa manövertänkande.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

The aim of this report is to analyse the use of the capacity at the CNC (computer numerical control) cutters and show how the level of set up time for these cutters at Stålöv AB. This assignment is concrete whereas there are no subjective questions to this matter and there are only cold figures presented.Production economy is getting more important as the competition hardens and there are several different ways to increase productivity and efficiency in a company. In order to increase productivity and efficiency work studies are used to, through an analysis, find developments in methods that result in improved work methods and to establish the time that are used. Increased production of different parts and customer driven production in combination with increased demands on rationalisation of capital have led to an enlarged interest for shorter set up times in the production.To point out the use of capacity and the set up time of the cutters at Stålöv AB we used frequency studies. Frequency studies are work measure methods based on random observations on predetermined events to calculate the relative occurrence of these events.

Everything has changed, yet everything is the sameUsually, there is no reason for people to think about death or illness, although it is a highlynatural part of life. Most people live in health without major problems. When something does happen, people assume it will be at the end of their life and then it will be a natural part ofgrowing old. Yet some will get the notice or the feeling that something is not the way it should be, it can be something they can live with or they may have to face death.The work concerns the body?s fragility and feelings about human vulnerability.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.