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.

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.

The aim of this master thesis is to examine the identity of librarians. We have done this by conducting a text analysis where we have analysed texts produced by DIK, the major union of librarians, and by Library and Information Science departments in Sweden. The material we have analysed is texts produced in the aim of introducing and marketing the librarian occupation and education. The aim of this study is to find out how the identity of the librarian is expressed in this material. We have conducted the text analysis by adopting the critical discourse analyst Norman Fairclough´s theories.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Bakgrund: Idag är det inte enbart stora och internationellt etablerade företag som verkar globalt. Fler och fler små och medelstora företag internationaliseras och är numera av stor betydelse för tillväxten i många länder. Dessa företag har visat förmåga att etablera sig internationellt, trots att tillgången till framförallt finansiella resurser kan tyckas begränsa deras internationaliseringsprocess. Snabbväxande företag finns inom alla sektorer, men givetvis finns en förhållandevis större andel tillväxtföretag i branscher och sektorer där marknaden och efterfrågan växer snabbt. Roxtec AB är ett snabbväxande industriföretag som vänder sig till industriella köpare inom tre stora sektorer, telekom, marin & offshore och industri.

I denna studie är avsikten att studera vilka faktorer leder till att konflikter uppstår mellan två ungdomsgrupper. Grupperna i denna studie består av utrikesfödda ungdomar och inrikesfödda ungdomar med utrikesfödda föräldrar, på gymnasieskolan Liljevalchs internationella läroverk i Södertälje.För att nå en ökad kunskap om varför konflikter uppstår har vi använt oss av teoretiska utgångspunkter som ett verktyg. Dessa utgångspunkter är teorier om social identifikation, normer och kategorisering samt symbolisk interaktionism.Därmed har studien genomförts med hjälp av en kvalitativ metod, för att få en bättre förståelse för varför konflikter uppstår mellan två specifika ungdomsgrupper. I undersökningen utfördes datainsamlingen utifrån ett snöbollsurval. Genom snöbollsurvalet kom vi i kontakt med åtta ungdomar, där hälften av dessa utgjorde informanter från gruppen utrikesfödda ungdomar och de andra fyra från gruppen inrikesfödda ungdomar med utrikesfödda föräldrar.

Effektiv konflikthantering ?r en central del av polisyrket, d?r b?de yrkesm?ssiga krav och personliga egenskaper p?verkar hur konflikter uppfattas och hanteras. Tidigare forskning ger st?d ?t att personlighetsdrag kan ha en inverkan p? konflikthanteringsstrategier. I denna explorativa studie unders?ktes sambandet mellan personlighetsdrag, med fokus p? samvetsgrannhet, och preferenser f?r konflikthanteringsstrategier hos svenska polisstudenter.

This article discusses desirable political representation within the framework of representative democracy. In the desirable representation it is the responsibility of the politician to balance authoritative decision making with responsiveness towards the voters. The article intends to make visible the ethical complexity within representative democracy. Ethically the commission to represent is further complicated because the political parties constitute a central role in the political life and request loyalty of the politician. At the same time the politician is elected by the voters and thus the representative has to balance the dual representation.The politician can meet supplementary but also contradictory norms of action in decision taking.

This thesis focuses on the perception of immigration and refugees in the commonEuropean refugee and immigration policy. It identifies different discourses andstudies their development and interrelated power structures.Using the discourse theory of Laclau and Mouffe, documents from theEuropean Council, the Commission, the Justice and Home Affairs Council andParliament debates are analysed. The study is defined in the time span of 1999-2006, i.e. from the European Council's first agreement on developing a commonEuropean asylum system, following the period up till today.Four discourses are distinguished, focusing respectively on rights, security,European Union's needs, and cultural identity. I use Sandra Lavenex theory ofrealism and idealism to analyse one of the main points in the thesis: There is afundamental schism between the one rights-based discourse, focusing on universalhuman rights, and the three sharing a particularistic focus on immigration as asecurity concern.

AbstractIn this essay, policy change and learning is studied in the case of the Social Democratic Party and their policy concerning independent schools. Their policy differs clearly from the right-wing parties. Between 1991 and 1994, the right-wing government made substantial reforms concerning independent schools. The question posed in this essay is whether the policy of the Social Democratic Party has changed as a result of these actions, and if they have approached their right-wing counterparts.Using the Advocacy Coalition Framework, defining a policy as a result of the values the actor holds, the question is studied by applying the theory's assumptions of policy-learning across coalitions. The argumentation of the Social Democratic Party, as it is expressed in official text documents before and after the right-wing government, is analysed.

The object under investigation in this Master?s thesis is students? information use in connection to Bachelor thesis writing. The purpose of the study is to increase understanding of why nursing students and product engineering design students are using information in such different ways despite their comparable starting point. The empirical material consists of 18 student theses and a document comprising directives for thesis writing that are analysed from three different theoretical perspectives. A citation analysis of all 18 theses is carried out.

This study examines the theories about intervention and sovereignty in relation to the world of today, with the raising question about humanitarian intervention in a globalized society.The purpose of this paper is to examine if intervention can be justified in a sovereign state and how it can be justified. The expected outcome is that conclusion can be drawn from the specific case with United Nations intervention in Bosnia and Hercegovina, and what kind of motives they putted up to justify their intervention.Because we are still living in the era of the Westphalia system with the inherited thoughts of state sovereignty, but in conflict with the new ideas of globalization and human rights, it?s of big relevance to look at this topic closer.First of all the reader is presented to the theoretical aspects of state, sovereignty and different kinds of intervention, to become more aware of the complications surrounding the relationship between these conceptions.The method used in this study is a motive analysis with the focus on the motives told by United Nation, to be the reason for the intervention in Bosnia and Hercegovina. The empirical results are based on the reports from United Nations Security Council during the years 1991 ? 1995.The results are that the intervention in Bosnia and Hercegovina can be justified when looking at the theories in relation to the empirical result, with the FN ? charter and the fact of violation against humanitarian law and human rights.One conclusion can easily be drawn, that individual rights are playing a big role in today?s global society and are putting some pressure on the United Nation to look over the rules about humanitarian intervention..

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

The topic of this thesis interest is the relation between branding as a place making/marketing technology and the process of regionalization. The main proposition advocated is that the officially communicated image of the Øresund Region, as a cohesive place and community, is a space that has been configured with branding and can be described as a territorial simulation. The concept of territorial simulation consists of two conjoined terms: simulation which aim at explaining the idiosyncratic brand image, as a social formation, which does not represent the place it imitates but commoditise it; and territorial which seeks to visualize the process of the unfolding of this image as a territory. The main argument is made in the third chapter, which traces the process of actualization of the brand image as a territory: ?Øresund?.

Sexuellt våld i konfliktområden är en företeelse som drabbar såväl kvinnor som män. Med utgångspunkt i nongovernmental organizations informationsmaterial avseende sexuellt våld i konfliktområden kan dock fås bilden av att endast kvinnor drabbas av detta våld. Forskning visar att av 4076 nongovernmental organizations som arbetar med att hjälpa offer för sexuellt eller politiskt våld i konfliktområden är det endast 3 % som på något sätt nämner män som offer för detta sexuella våld och då i regel alldeles kort. Det pågår alltså en omfattande diskriminering mot män som utsätts för sexuellt våld i konfliktområden.Syftet med uppsatsen är att undersöka hur rapporteringen i svenska dagstidningar genusnormativt förhåller sig vid framställandet av offer för sexuellt våld och huruvida sexuellt våld mot män i konfliktområden är tabubelagt i desamma.Denna undersökning genomförs genom en genusteoretisk kritisk diskursanalys. Uppsatsens analytiska ram är den kritiska diskursanalysen.De teoretiska utgångspunkterna i denna uppsats är diskursanalys och Norman Faircloughs tredimensionella modell.Resultatet visar på en diskrepans i rapporteringen om offer för sexuellt våld i konfliktområden.