This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

This essay seeks to gain understanding on the thoughts of Konrad Adenauer regarding the future of Europe in the post-WWII era, and European integration in particular. The material used is his memoirs, which gives an insight into the part of his thought that he chose to share with the rest of the world. The essay uses an analytical framework of three theories, popular within the academic discipline of international relations: realism, liberalism and constructivism. The conclusion it draws is that none of the theories can in a satisfying way describe Adenauer?s thoughts, but rather that they all in some way describe certain elements of his thoughts.

The aim of this two years master thesis in Library and Information Science is to examine how librarians and library managers in the three Stockholm suburbs of Alby, Fisksätra and Rinkeby think and reason about the role of public libraries in the integration process. The aim is also to examine whether their perception differ from that of local politicians at the municipal level. The theoretical framework is Marianne Andersson and Dorte Skot-Hanses model for analysis of the local library profile, and Jose Alberto Diaz theory on the integration process. The method used is qualitative interviews. The interviews were recorded and the content was analyzed using qualitative content analysis. The results of this study show that the library services in the three suburbs, rather than being stipulated by the legal demand for special services towards immigrants, are based on the needs of the local population.

 AbstractThis is a bachelor?s thesis within the program society development on the collage Mälardalenshögskola. The subject that will be handled is knowledge recycling, this intervenes very wellwith the program I am undergoing, and this is because Construction Company?s does ingeneral do the same mistakes over and over again. In the long run this will mean higher endprices for the end user.

ABSTRACTTitle: The exact title used in the thesis will be mentioned here.Level: Bachelor thesis in BusinessAuthor: Mattias Lindqvist & Jonas TesfaySupervisor: Peter LindbergDate: 2011 ? JuneAim: In Sweden the representation of women on company boards is discussed extensively. It has also been suggested that regulations such as quotas should be imposed, in hopes of getting the gender balance on the board of directors. Measures such as these have been presented when this problem attacks our democratic values about how a society should look like. The aim is to study and analyze whether there is any connection between the return on assets and the proportion of women on company boards.Method: The paper is made from a quantitative with a deductive approach.

The intention of this study was to examine the interaction between authorities. More specifically it had a purpose to look at the ongoing cooperation between social workers and staff of special homes of closed institutional youth care. The sanction system for young offenders? reform of 1999 where young people between the ages of 15-17 who have committed serious crimes, can be sentenced to secure institutional treatment instead of prison, aims to counteract the harm which can result from a stay in prison. The social welfare board in the young person´s local authority and the national board of institutional care shall cooperate during the youth?s placement at the special home of closed institutional youth care.

Det övergripande syftet med uppsatsen har varit att analysera och beskriva diskursiva sätt att framställa integrationen av invandrare i den del av den offentliga debatten som förs i svensk massmedia. För att göra detta har jag tagit min teoretiska utgångspunkt i Laclau och Mouffes diskursteoretiska diskursanalys.Integration artikuleras i artiklarna som fullständig likhet, delvis likhet och deltagande samt som ensidig/ömsesidig och total/delvis anpassning. Integration artikuleras vidare som språklig och kulturell integration, som en fråga om arbete, ekonomi och utbildning samt som politik. Detta dels utifrån vad det svenska anses vara och dels utifrån vilka/hur invandrarna är..

Work has a great influence on most of individuals in society. It influences both identity as well as the structure of the day. Unemployed people are often affected in a negative way through economic and psychological problems. In order to help people with reduced work capacity back to the labour market and decrease unemployment, the Labour Market Board works with vocational rehabilitation. The aim of this study is to investigate experiences of vocational rehabilitation within the Labour Market Board among unemployed people.

Uppsatsens syfte är att undersöka en skola i Skåne och dess arbete med integration. Ambition är inte att lösa en eventuell integrationsproblematik, utan att belysa komplexiteten som skapar och upprätthåller den. Den centrala frågeställningen för uppsatsen är: vilka motsättningar finns det mellan skolans, kommunens, lärarnas och styrdokumentens intentioner om integration samt på vilka olika sätt artikuleras de?  Målsättningen är även att lyfta fram styrker och visioner som existerar hos de undersökta som eventuellt kan ge avtryck för framtida arbete. Uppsatsen bygger på teorier och tidigare forskning om hur och varför integration bör främjas i skolan samt styrdokumentens intentioner i skolundervisningen. Fallstudien är framtagen genom semistrukturerade intervjuer med utbildningsdirektören i kommunen, rektorn på skolan samt sex stycken utvalda lärare.

The purpose of this study is to examine if Muslims and Jezidier from the Middle East experience changes in them self when they live in Sweden and how they feel about apply for work in the Swedish labour market. The study uses the individualistic - collectivistic dimension to describe the differences between the Swedish culture and the participants home culture. A phenomenological, theoretical and methodological approach has been followed, with self-reports as the instrument for data collection. The information where analysed through the softwares MCA - Minerva and Sphinx-Lexica. The analyses show many different outcomes.

Syfte: Syftet med studien är att undersöka hur SMART Board användas som ett pedagogiskt redskap i undervisningen inom årskurs 1 till 5. Detta med utgångspunkt i ett specialpedagogiskt perspektiv, där SMART Board sätts i relation till möjligheten att vara ett verktyg, samt del av ett förebyggande arbete, som eventuellt kan underlätta inlärning och/eller skolgång för elever som kan möta olika svårigheter i skolmiljön.Teori: Teorianknytningen i studien utgår ifrån det sociokulturella perspektivet.Det sociokulturella perspektivet grundas i att sociala konstruktioner påverkar den verklighet vi lever i och uppfattar, samt att kunskap är en konstruerad representation av verkligheten. Studien anknyter även till det specialpedagogiska forskningsområdet där det är studier omkring det preventiva arbetet som står som forskningsobjekt.Metod: Undersökningen utgår ifrån en kvalitativ studie där observation och intervju används som metod för att förstå människors beskrivningar och uppfattningar. Observationsstudien är en minietnografiskt inspirerad studie och intervjustudien utgår ifrån den kvalitativa forskningsintervjun. Resultatet bearbetas och beskrivs utifrån en tolkande ansats.Resultat:Resultatet från undersökningen påvisar att SMART Board kan vara ett pedagogiskt redskap, som kan underlätta inlärningen för elever.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

There is a strong debate in the media about the CEO compensation in the listed companies and whether they deserve their high rewards. Many previous studies have shown differences in the reward system depending on the ownership structure, mostly testing for only ownership concentration or ownership category. This study aims to investigate how the influence of the owners affects the CEO reward system, testing for both the level and the structure of the reward. The sample used in the investigation is Swedish listed corporations and consists of 251 observations. A survey was also conducted but due to low response rate and because the answers are not representative for the whole sample the survey will only be used as an illustration.

In order for any society to exist there must be a sense of belonging. In other words "We" need to be made distinctive and differentiated from "the Others". The aim of this thesis is to examine the processes behind the making and upholding of collective identities and the consequences of doing so. Theories regarding stereotypes, enemy images, power over the discourse and glocalization have therefore been applied to an empirical example in the form of a case study.The study is made on the municipality of Laxå in Sweden. Representatives on assumed key positions have been interviewed on their and Laxå's inhabitants views on the asylum seekers in the community between the years 1986 and 2005.Yet another aim of the thesis is to examine the possible connection between the perceived collective identity and the decision to close down the asylum facility in Laxå.

E-handelskunder vill ha möjlighet att handla snabbt och direkt oavsett tidpunkt eller plats. Därför är integration mellan e-handel och affärssystem viktigt för en lyckad e-handelslösning. Detta känner de flesta företag till och idag är inte tekniken något större problem. Att företag trots detta inte integrerar systemen beror på verksamhetsbaserade orsaker. De stora kostnader som integrationen i initialskedet medför anges också som ett skäl till att systemen inte integreras, kunskap saknas om de långsiktiga vinster som integrationen ger.