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.

The scope of this investigation is to decide how and to what extent the energy consumption of apassive house is affected by the users? knowledge and habits. To achieve this a literary study hasbeen made and as a complement the planning of a passive house was completed.The result of a primary study of the rules and regulations that effect passive houses in Swedenshows that the user?s influence on passive houses is a completely unregulated area. Even thoughthere is no regulation, a need for some general knowledge of the passive house concept has beenexpressed.To further investigate how the users? knowledge and habits affect the energy consumption and ifthere is a difference between different households? energy consumption , three main factors havebeen identified.

In recent years more and more people have been sick-listed due to stress and it has happened to more women than men. The purpose of this paper is to see if recoveringfrom stress related states of ill-health can be promoted through participation in a stress management course. Five women who were or had been sick-listed and had participated in the life management course were interviewed. The results show that the course was an important forum for expressing emotions. The participants were more positive about the future after than before they entered the course.

Based on 30 years of work experience in TV and film production, I have made a phenomenological analysis of my perception of meaning in work - how it arises and how it is undermined. The story starts in my experience of early professional film making in the 1980's and describes how a change to work in TV production required the development of a new professional identity. The text also illustrates how as a female director I have managed my role in a male dominated and structured work environment. Being defined as an exception from the male norm has pushed me towards femininist reflection and the need to redefine my own work role - the generally accepted view having felt uncomfortable. An analysis of structural change in TV and film production shows how market pressures and ways of thought have increasingly invaded cultural endeavour. Professional spheres of influence are weakened, while developments in the media are characterised by a commercialism which encroaches more and more upon artistic, spiritual and moral values. This attitude, where quality is in retreat, has transformedprogramme makers from creative originators into becoming suppliers of raw material in a factory- like process geared to produce great volume at low cost.The aim of this essay is to show how changes in society and in TV and film making have affected my perception of my work.

This paper?s purpose is to examine a Swedish missionary activity from a human rights perspective. As a scope I have chosen the Swedish evangelical mission to Congo-Brazzaville, from its establishment in 1909 to the congolese church's self-determination in 1961. I consider certain elements of the missionary activity that affect human rights, to discover wether the activity was in order with modern day human rights standards or not. During these years, Congo was part of the French colony Equatorial Africa, so the missionaries? part in the colonial discourse is taken into consideration.

This report is part of the major thesis carried out at Stoneridge Electronics in Bromma,Stockholm during autumn and winter 2005-2006. The background to the thesis is the trendwithin the automotive industry where color displays have become more common for presentationof information to the driver, a trend that has come to the commercial vehicle market. Thepurpose of the thesis has been to evaluate whether programmable logic, with respect to FPGAtechnology, could be suitable for display control and graphics generation of these more complexcolor displays in automotive environment.Within the scope of the thesis the FPGA technology has been investigated, i.e. whatopportunities and threats there are with aspect to environmental and security requirements. Inaddition, the market of FPGAs and pre-built IP-cores has been investigated.

The river Selångersån runs through thenorthern Swedish city of Sundsvall, splittingthe city in two as it winds through thevalley between Södra- and Norra Stadsbergetand out into the Baltic Sea.The river is a national interest of nature conservationbut at the same time in the middleof an urban development string for the city,creating a complex situation of developmentcontra conservation of natural environment.This project attempts to create a strategy oflandscape urbanism for the area surroundingSelånger Bay, four kilometers upstreamalong Selångersån. A sensitive wetland, todayrather forgotten but with great potentialfor introducing wild nature as an active partof the city. Or rather, initiating a processwhere the built environment can infiltrateand enrich the natural environment gradually.A city park in this location to initiate thisprocess could be a joint project of the city?sresidents with the scope to become a projectin constant development.The idea of the project is to offer a large ecologicalpark and meeting place near the citycenter. This will be achieved by clarifyingthe activities and values that already existin the park, such as the largest living deltai the region, football fields and a medievalchurch ruin, and by creating new paths.

In this thesis the fullcontact sport roller derby is examined and it´s potential to work as a feminist strategy. Through interviews with six women who are active in the Gothenburgbased team Gothenburg Roller Derby the performative aspect of the sport is examined. Focus in the study is toinvestigate how, according to the informants, roller derby can challenge conventional norms about sex and gender. The result of the study shows how the informants through their participation in roller derby are able to perform a different type of femininity and in this process also are empowered as women. The study also shows how the women-only-aspect of the sport is of greatimportance in their experience of roller derby..

This study deals with the concept of ?integration?. Starting from the concept of reality as socially and linguistically constructed, it is an attempt to see how lingual constructions and perceptions affect the official structures of society and vice versa. The main purpose is to compare the different meanings integration has in a sociological context and in a political one. Further, the purpose is to see how the relationship between the sociological and political concepts affects the integrational work in the Swedish County Administrative Boards, and which consequences these effects might have.

The purpose of this thesis is to examine how the working method partnering has been welcomed in the Swedish construction company NCC and find possible explanations to this. The theoretical background used to understand and discuss our findings mainly builds on value and network dynamics. The empirical study is of a qualitative nature and builds upon 13 semi-structured interviews and the participation in a two-day start up workshop with 21 representatives from involved parties. The study shows that partnering has been positively accepted at NCC. Possible explanations for this can be found in the contrast the method represents to the traditional way of working within the construction industry.

This thesis studies three kinds of debate formats. Those are DN Debatt, SVT Debatt and Ring P1. The focus lies in the interrelations between these forums and how they interact with theri audience. Since debate is an essential tool for political and democratic practice, it is vital to study the movements and the realtions between these media formats. Some of the questions in this study are: What happens with a debate topic when it moves between the formats? In which way are the formats democratic and what does their communicative forms mean for political practice and citizen participation? The study shoes how the interpretation of a specific term can expand during a debate.

The aim of this study was to acquire a greater understanding and knowledge about how care staff at houses with special services for people with intellectual disabilities think and work (handle situations) regarding sexuality. To achieve our goal we carried out nine semi structured interviews using an interview guide. These interviews took place in two different communities in southern Sweden. The theoretical perspectives that were used to analyze the result were Sense of Coherence, Scope of action and Normalization. The result showed that the staff considered sexuality a part of their work and a natural subject to talk about.

The philosopher Heraclitus has been renowned for a great amount of time. Despite that fact the remaining fragments of his work have just recently been assembled to the composed form they have today. Among these fragments there are a couple of terms that stands out amongst others; one of them is the term logos. The main focus of this thesis is devoted to the mystery and usage of the term logos, which comes into a great display in fragment number 50.The ambition of the thesis is to evaluate and compare three interpreters? readings of Heraclitus while having a close focus on his usage of the word logos in fragment 50.

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..

A common phenomena in descriptions of Western mission initiatives to the South is theoverrepresentation of depictions of the missionaries and underrepresentation of theindigenous people. It is fair to say that there is a need for new perspectives. This thesisinvestigates the agency of the indigenous people in the Scandinavian Pentecostal mission inTanganyika 1932-1945. It highlights roles and areas of their participation which seldomoccur in western mission biographies, but were tanganyikan people played a crucial part,such as evangelisation, church planting and the forming of contextualized theology. Thepentecostal theology and mission praxis contributed to a large degree to shape that agency..