There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

Det här kandidatarbetet undersöker hur Physically based rendering kan påverkar en 3D-grafikers arbete. Målet är att skapa förståelse kring physically based rendering och hur denna tekniken kan komma att påverkar en 3D-grafikers arbete. För att undersöka problemområdet skapades en virtuell miljö i 3D med hjälp av physically based rendering. Arbetsupplevelsen jämfördes senare med det tidigare arbetssättet. Undersökningen beskriver tidigare arbetsätt och hur arbetet har ändrats med physically based rendering.

Swedish public administration has for the last few decades undergone reforms aimed at making it more efficient. A substantial part of these reforms have concerned creating clearer roles for politicians versus officials in the public sector, i.e. giving politicians a responsibility for setting goals and steering activities and public officials the role of implementing them.This study aims to examine one reform following this path that is under implementation in a Swedish public authority; Försäkringskassan, the Social Insurance Agency. The purpose of the reform is to increase the organization?s effectiveness and the rule of law.

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.

Detta arbete visar, delvis var för sig och delvis i kombination, hur regelbaserat och fallbaserat beslutsstöd kan användas vid uppdragsplanering. Uppdragsplanering utförs med hjälp av Mission Support System (MSS).Uppdragsplanering kräver en hel del arbete och en hel del erfarenhet för att den ska bli bra. Detta kan underlättas om man kan få hjälp av olika verktyg som kan dra nytta av uppsatta regler för respektive uppdrag och även dra nytta av tidigare uppdrag av samma karaktär. Sedan tidigare finns det två olika examensarbete som har undersökt respektive del av detta.Målet med detta arbete är delvis att demonstrera metoderna i en prototyp, var för sig och i kombination med varandra, och delvis att försöka besvara frågan om en kombination av metoderna presterar ett bättre beslutsstöd än när metoderna används var för sig. Detta arbete bygger på två tidigare examensarbeten.Metoden som används för att kunna bedöma vilken metod som är att föredra är att man har implementerat både verktygen i en prototyp.

The purpose of this essay is to examine the origin of generalized trust. We compare existing theories on trust to determine what approach is more fruitful in explaining the prevalence, or absence, of trust. Our conviction is that trust should be viewed as an interaction, rather than a disposition or a rational choice. The sample is based on the countries of the OECD. In total, five different hypotheses are tested: i) that generalized trust is created by equal distribution of income, ii) that generalized trust is created through monitoring of the state, iii) that generalized trust is created through rule by law; iv) that generalized trust is created when the welfare apparatus is guided by principles of universalism; or iv) that generalized trust is created when the state integrates trust networks.

AbstractThe employer is obliged to initiate negotiations with the union organization to which the employer is bound by a collective agreement. This applies both to decisions which imply a substantial change in workplace operations or employment conditions of the individual employee. In case law this obligation has been very extensive through all cases that have been up in the Swedish Labor court. Due to this fact the employer?s duty to negotiate has been interpreted very broadly.

I uppsatsen utreds de svenska personaloptionsreglernas förenlighet med EG-rätten. I 10 kap. 11 § 2 st. 2 p. IL framgår att då en i Sverige obegränsat skattskyldig person upphör att vara bosatt eller att stadigvarande vistas i Sverige likställs flytten med att personaloptionen utnyttjas och skall därför beskattas.

The purpose of our research is to explore the investigation process of the cases of unaccompanied children by the social authorities. We present both national and international legal documents which are of importance to subject we have chosen. We also aim to study how these are put into practice by social authorities. This can help us to identify the problems and shortcomings in social authorities` practices in dealing with unaccompanied children?s cases.

SAMMANFATTNING (svenska) Bakgrund: Perinealbristningar är den vanligaste förekommande skadan vid vaginala förlossningar. Rupturerna varierar i storlek och indelas i fyra klasser som baseraspå vilka anatomiska strukturer som är involverade i skadan. Det vanligaste sättet att undersöka bristningarna är visuellt och palpatoriskt. Syftet med denna studie är att undersöka samstämmigheten mellan barnmorskors klassificering och evaluering av bristningens storlek med hjälp av två olika undersökningsmetoder. Studien pågick mellan januari 2011 och juni 2012.

The object of investigation in this essay is the epic novel sequence Jernbanan written by Sara Lidman. More specifically the investigation takes on the idea of a ?sam-vett? as it is formulated in Jernbanan. The ?sam-vett? is an idea about the undivided unity of man, nature and animal, and with a kind of primitive trait.

My essay is an attempt to describe how complicated it can be to follow the rules and maintain boundaries without obstructing the children in their creative development. The aim is to highlight my approach and emphasize the importance of growing up in a kindergarten with standards and values which may not always coincide with their own opinion.I begin my essay with two stories about Emil five years, defying the rule of not climb up the climbing frame roof and Emma for three years, who are keen to spin on the swing, but followour rule and refrain. I wonder what it is that drives some kids to go against the rules and stretch the limits while others do not have any problem doing that we decided? I also tell about the time I as a newly-qualified nanny was rebuked by a colleague when I acted "recklessly". I would handle the situation differently today? In the last story, I praise a child for being "mischievous", which makes me proud.

The thesis ?Vi fixar och trixar oss fram till att hjälpa människor? focuses on social work in the field of prostitution and human trafficking in Sweden. Through semi-structured interviews with social workers in the municipalities of Stockholm, Göteborg and Malmö working with persons selling and buying sex, and through discourse analysis, the author analyses the perceptions among these social workers of the relation between human rights, prostitution and human trafficking, and the social work which they conduct.The thesis concludes that although the social workers perceive prostitution and human trafficking and social work in this field as human rights related, they are not explicitly using a human rights based approach in their work.The thesis concludes that the social workers identify several aspects that infringe on the rights of their clients in relation to the human rights principles of Universality, Non-discrimination, Accountability and Rule of law and the principle of Participation and Inclusion. They portray the human rights situation of street based sellers, especially those not being Swedish citizens and those affected by human trafficking, as severe.The thesis concludes that the social workers find several obstacles (legal as well as structural) that diminish their ability to strengthen their clients? human rights situation.

Is the Muslim Brotherhood a political force that can be able to push Egyptian society in to the process of democratization? We think that the answer to that question is yes, even though the movement clearly state that their main aim to create a democratic state, but based upon the Islamic shari?ah-laws. In this paper, we examine if the Brotherhoods? political platforms and ideas are compatible with the classic ideas of how a democratic state should be. We discuss Robert A.

This paper is a critique of the hegemonic democracy ideal in France today, the myth of the Republic. Based on critical theory, the paper also contains a normative attempt giving the chance to subaltern groups to tell their, less often heard, version of the "truth".The theoretical foundation is the ontological narrative perspective, where identities and actions are understood as being constructed by the telling of stories. The interdependent relations of different narrative dimensions are analyzed. The power over who gets to tell the story of the "truth" is understood as decided in the interaction by dimensions of metanarrativity, public narratives, ontological narratives and conceptual narrativity. The author argues, inspired by Chantal Mouffe, that consensus is an illusion based on exclusion of those that differ.