The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the legislator wanted a more preventive effect. This preventive effect results in that the clause is applicable to more various types of tax situations. The clause, found in § 2 law (1995:575) against tax treaty override, States four requisites that must be met for a procedure to be considered tax treaty override. The relevant point for this paper is the fourth item which created interpretation problems among courts.

Ungdomar idag står inför en mängd valalternativ. Syftet med studien var att få förståelse för hur ungdomar i ett individperspektiv hanterar och upplever sin beslutsprocess beträffande sitt gymnasieval. En kvalitativ metod användes och intervjuer genomfördes med åtta elever i år nio från en skola i en medelstor kommun. Resultatet visar att tanken på gymnasievalet initieras främst från personer i ungdomarnas närhet. De har periodvis tänkt väldigt intensivt på gymnasievalet.

The purpose of my study is to find out how preschool teachers reason concerning their work withgender equality from outside of the curriculum. I propose the following questions: If there is apositive view over the relevance of gender equality from outside of the curriculum? Does thepreschool teachers think themselves to work with gender equality from outside of the curriculum?Does the preschool teachers have any thoughts on whether working with gender equality will have apositive or negative effect on the children? In what way does the preschool teachers reason on theirown meetings with boys and girls? The method chose to use is a qualitative study that is based oninterviews. I have interviewed four preschool teachers in a small society called Katrineholm. Afterthe interviews I have analyzed the material and split it into themes that has been processed.

In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law States that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.

Background: Relatives to people with schizophrenia often experience a great burden and inmany cases takes a lot of responsibility for the person suffering from schizophrenia. Nationalguidelines emphasize the importance for relatives to be involved in mental health care, butunfortunately that is not always the case. Objective: The aim of this study is to investigateand describe how relatives to people with schizophrenia have experienced collaboration andsupport from mental health services, and what requests they might have for the futureregarding the design of collaboration and support. Method: Qualitative approach. Interviewbased study with qualitative content analysis as a method.

In the debate on laying hen welfare, and specifically housing conditions, the main focushas been on physiological and behavioural measures. What is lacking is knowledge of howthe hen experiences the situation ? her state of mind.This study is an attempt to gain insight into the private mental States of former batteryhens. It uses a cognitive bias method based on spatial judgement, i.e. judgement of aambiguous stimulus placed spatially in between a reinforced and an unreinforced stimulus.This method has previously shown differences in judgement by animals in enriched versuspoor housing.

In the early morning of February 24th, 2022, Russian troops crossed the border to Ukraine which started the full-scale war between Ukraine and Russia. Even though the war does not directly involve the EU or member States of the union, it affects the lives of the European people. While previous research has established that general attitudes towards the European Union and European integration has changed in some countries within the Union since the start of the war, the question remains how attitudes towards EU and European integration has changed across EU. A second unanswered question is whether populations in Western and Eastern Europe have responded differently, leading to a potential divergence or convergence in attitudes. The theory ?Rally around the flag? suggests that an outright war that border to EU will increase support for the political leadership in EU.

Every day a large numbers of transactions occur by people with different backgrounds. Insiders? are a part of them and are considered to have an insight in companies that is not accessible to outsiders. This affects the market conditions for the participants when trading stocks, where individual participants regularly have the possibility to earn abnormal returns at the expense of others. Although Sweden, Germany and the United States continually keep developing the insider trading regulation, research shows that insiders? still have the ability to earn abnormal returns.

Sexual risk-taking among teenagers has rapidly increased and only during the last decade the existence of Chlamydia has more than tripled. The future is facing big challenges to cope with the problem. Though the big efforts made on preventive work, Chlamydia continues to spread. The study aims to examine the existing attitudes towards sexual risk-taking among teenagers. The central mode of procedure is to use qualitative focus group interviews, and is complemented with a quantitative survey. A total of 30 teenagers, 15 boys and 15 girls, age 16-20, are participating from three different high schools in Gothenburg.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For States it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Transportation constitutes a large part of the forest industry's raw material costs. Transport also contributes a significant proportion of the carbon dioxide emissions. In order to reduce both the cost and environmental impact different types of decision support are required. These, in turn, require extensive information about the road network and correct information on road path selection and transport distances. In the development of national road data base for forestry (SNVDB) a road selection application has been included.

The specific task of this thesis is to illustrate the complexity of a cooperation between civilian and military entities by examining Provincial Reconstruction Teams (PRTs) and their role as an actor among others in the field in a war-torn Afghanistan.By using counterinsurgency strategy as an analytical framework it has been possible to examine the civilian and military contexts closer. Underlying structures concerning the norms and interpretation of reality of the PRTs has been partly revealed. Studies of the PRTs as one significant bearers of "the comprehensive approach", which includes a holistic approach regarding the use of civilian and military capabilities, new conclusions can be drawn on whether a general civil-military approach can be a part of the solution for current and future conflicts. Based on the counterinsurgency strategy, the author has identified three themes as bearing and thus appears through the thesis as a foundation. These are Coordination, Development and Security.

The aim of this study is to analyse the Swedish state´s ambition in achieving equality among its citizens. By studying the new urban policy introduced by the government in 1998 from a theoretical perspective the purpose of this essay is to understand the ideational dimensions in this policy project, in regard to established understandings about equality.The theoretical framework on which this study is based consists of two different parts. The first presents dominating models on welfare States, mainly focusing on the socialdemocratic welfare state. The second introduces influential theoretical views on equality, primarily discussing universalism and a differentiated equality view. It also presents theoretical views on how to understand the relationship between the state an its citizens.

Slaughter of animals should consist of two steps in order to be considered humane. The first step of the slaughter process is stunning, with the purpose of inducing unconsciousness and insensibility in the animal. The second step is exsanguination, which causes bleeding and eventually death. What death really means in these situations has been discussed intensively, but still no agreed definition has been accepted. Nonetheless, it is conceded that animals are declared dead when consciousness is irreversibly lost, and absence of respiration and blood circulation are observed.

The transformation of the Swedish Armed Forces is bringing about major changes in many areas. Indirect fire is one capability affected by these changes. Financial savings, a shrinking organization and higher eligibility requirements mean that fewer soldiers will gain access to exclusive high-tech support resources such as the JAS 39 Gripen aircraft and the ARCHER artillery system. This thesis aims to examine whether access to indirect fire capability can be increased through the use of civilian products and communication networks. Technology development in the civilian mobile communications area is exponential and nations such as the USA, facing challenges similar to those of the Swedish Armed Forces, devote substantial resources to research and development.