Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

The purpose of this report was to investigate how the Umeå School of Business and Economics at Umeå university can work to increase the share of courses and programmes that discuss sustainable development. Furthermore the purpose was to develop an action plan that can be used to increase that share. Methods used were a questionnaire directed towards the educators at the Umeå School of Business and Economics and an assessment of the content of courses and programmes connected to the Umeå School of Business and Economics. There was no clear structured way of working with education for sustainable development, but at the same time there was a will to integrate sustainable development in the education. Curricula were according to the educators an important tool to achieve this integration, their experience were that there are not enough time, people and money to work with sustainable development in the education and they would like to see more clear directions from the management.

The Swedish school law says that students who need special education should have all the support they need to reach the qualification that is set up. The arrangements have to be written down in an Individual education plan (IEP). Before the IEP is set up there has to be an investigation about what kind of support and measures the student needs to reach the qualification that is set up. The aim of this study is to examine student?s participation in school and in the progress with their own IEP.I have accomplished a qualitative study by interviewing eight students during the letter part in the nine-year school.

This paper investigates how students in the humanities in four universities in Sweden reflect on their education and the current view on the humanities as an education and a science. I want to investigate what impact the past few years public debate about the humanities have had on the students. What kind of beliefs and identities do the students of the humanities form and how do they discuss the universities, the choices they made in life and how do they feel about the future.This study is based on interviews with seventeen students in Sweden from four different universities. The research is also based upon a report that The Confederation of Swedish Enterprise (Svenskt Näringsliv) published in 2011 and the debate following that report. I have also made participant observations on the four universities to make a broader description for the reader.

AimThe purpose of the study was to investigate how upper secondary school students experience performance demands during their physical education and health classes (PE-classes). The questions were as following: Are there differing perceptions between the sexes whether students experience performance demands? In what situations do the students feel that the demands on their performance are high during PE-classes? Do the students experience of demands on performance differ whether the physical education and health teacher is male or female? Do students feel unfairly treated by the physical education and health teacher during PE-classes?MethodSeven upper secondary schools in Stockholm?s administrative district were randomly selected to participate in the survey. The principals were contacted for further information and to set a date for performing the survey. The project leaders were present during the days the surveys were taken by students in the social science and natural science programs.

Education systems face a number of challenges regarding social justice, diversity, difference, and inclusion and membership for all students in the groups that schools create. This invokes questions of how well these challenges are met in curricula and teaching materials. Through discourse analysis of eight Swedish geographical textbooks, this essay aims to seek out the perspectives surrounding difference within the subject of geography. It concludes that the idea of fixed homogenous cultures as meaningfull in differentiating among people dominates throughout the latter half of the 20th century and during the last decade. In addition, it concludes that the discourse surrounding diversity in Swedish geographical teaching materials mainly has a binary liberal view of plurality focused around tolerance.

The Swedish educational system has taken a step toward change in hopes of a better education by presenting a new national curriculum: Curriculum for the compulsory school, preschool class and the leisure-time centre 2011 (Lgr 11). I have therefore chosen to analyze the textbooks Champion 4 and Portfolio based on the objectives and areas of knowledge for grades 4-6 found in the syllabus for English in Lgr 11 in order to find out whether or not the textbooks are in harmony with the syllabus and if the textbooks can be used to help students meet the requirements found in the syllabus for the English subject.The purpose of this study is to analyze selected textbooks for the English subject for students in fourth grade to find out which of the curriculum?s requirements are met for grades 4-6, that is, goals and areas of knowledge and if they can be used in the compulsory school.The results of this study show that the analyzed books can be used in an education that today follows a new curriculum. However the education should not only be based on the textbooks. The teacher must take responsibility for designing an education that suits the intended student group, but also provides students with different learning styles an opportunity to develop in their individual ways.

The role of the quality manager has evolved from being a quality controller to work with a more global business. Within many organizations in Sweden, however, the traditional role of the quality manager's remains and the tasks categorized as quality control still takes up most of the quality manager's time. The survey conducted as part of this master thesis shows that the quality manager in most businesses has multiple roles in addition to the role of quality manager, which can create a role conflict. One consequence of this is that each improvement is not given priority due to time constraints. Although the importance of a clear and committed leadership is the key for succeeding as the quality manager.

The fishing port of Bläsinge is located on the east coast of Öland, Sweden?s second largest island. Today the port has a limited supply of freshwater. The economic association of the fishing port wants to expand their business, so that they will also include tourist services. To do this the harbor will need a more independant source of freshwater, with a higher quality than the present well.

For a long time Lean has been a well-known concept among manufacturers. Theinterest of understanding Lean and the ability to implement it is common amongcompanies. The concept of Lean, used in the right way, can help companies to reducetheir lead times, their complexity and increase the efficiency of the working processes(Hyer och Wemmerlöv, 2002). Unfortunately the work towards increased efficiencyhas primarily been focused on manufacturing and plant work, resulting in that Leanhas been adjusted to these areas. The conclusion of this is that companies don´tprioritize to improve processes such as administrative ones.

A change has occurred in terms of recruitment to teacher education. From having been an educationof high status and reputation, a reduced application rate has led to lower admission requirementsand thus that students with much lower educational qualifications entering, which in turn means thatthe education status and reputation have been reduced significantly. Mathematics, on the other hand,has always been a topic of high status and reputation. Although there are few students who chooseto study to be a mathematics teacher. By conducting a survey of students on teacher educationtoday, both with mathematics and other approaches, I wanted to get answers to my questions aboutwhat influences students' choice of education: who are the students studying to be teachers inmathematics? Do they distinguish themselves from the student teachers who studies to be teachersin other subject specializations? Pierre Bourdieu's sociological ideas about cultural capitaltransmitted from parent to child constitute the theoretical framework of the study.Early in the study, I noticed that there is a difference between students studying to be a teacher inpreschool, primary or middle school and them studying to be a teacher in secondary and highschool, especially in terms of the mathematics student teachers.

Nature is in many ways considered a source to both physical and mental health among people. Trends in today?s society reveal that children become more distanced to nature. Seen from the perspective of sustainable development this trend is considered crucial: it is of importance that children in their early ages experience nature positively in order to develop a dedication towards environmental issues as adults.The purpose of this study is to investigate how teachers use outdoor learning as an educational tool. Research data were collected through a series of interviews.

This essay analyses the arguments of The Swedish Government Official Report 2008:88 which proposes that the Swedish law (SFS) should shift from promulgation in print to elec-tronic promulgation on a Website. I have studied two aspects of the arguments in the text. On the one hand, the Inquiry?s description of how things might become if their proposal becomes effectuated and, on the other hand, how the present situation is described in the text. The theory I have used is called A Garbage Can Model of Organizational Choice, which pictures organizations as often irrational in dealing with problems, solutions and decision making.

The study shows how seven informants, all studying at a university in northern Sweden to become art teachers, perceive and relate to controversial contemporary art in the context of secondary school art education. The study is based on semi-structured interviews. The study contributes to a nuanced view of these informants opinions and thoughts regarding provocative contemporary art, in relation to the school's democratic values ??and founding mission. The seven informants' responses were compiled thematically linked to the study's purpose and issues to allow for comparisons and analysis.

 The purpose of my study is to illumine the aesthetic learning process significant in the preschool. Focus has been on allowing educators in different preschools to answer questions valid the use of aesthetic learning processes. I chose to do my study using an opinion poll and a literature review. The result shows that the preschools use aesthetic learning processes and according to the educator?s aesthetic learning process is a very important tool for education in the preschool.  The notable in this study is that the educators have different views of what aesthetic means. The first view is that you only work with aesthetic subjects.