This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The background to this paper is the events that have taken place in the Swedish area of responsibility in Afghanistan where Swedish troops have been ambushed by the insurgents. Although the troops primarily where riding in Toyota Land Cruisers they had no casualties. I think that the Swedish force needs other vehicles that can be armed and are armoured.When I compared three different types of armoured vehicles, I found that PTGB 6 is the vehicle of choice, according to the special needs that a Swedish EOD-squad, their task and their equipment have. .

Children that are taken care of for institutional care by the social services are unprivileged as a group. When society takes over the parenting role, it forces local governments and other accountable authorities to guarantee these children satisfactory support and good care according to each child's needs. The aim of this thesis is to analyze and discuss problems with implementation in policy processes when authorities incorporate. From the normative standpoint of legal security and the United Nations Children's Convention, this thesis investigates the consequences of interaction between two Swedish supervisory authorities for the social services: Socialstyrelsen and länsstyrelserna. To fulfill the aim I will investigate the approach taken by the authorities and the work division between Socialstyrelsen and länsstyrelserna.

This thesis analyzes the media debates generated by the election of Omar Mustafa to the board of the social democratic party, and the appointment of the conservative Minister of Labour, Elisabeth Svantesson. More specifically, the aim is to analyze newspaper material through a discourse analyze, to see if and how religious affiliation effects the possibilities to act as a political representative. Theories of othering and intersectionality serve as theoretical points of departure. Further, chains of equivalence from Laclau and Mouffe?s discourse theory are used to study how categories as ?us? and ?the other? are constructed in the material, and how these processes of categorization relate to the intersection of religion, gender and ethnicity.

Middle managers in social care find themselves in a middle position. The middle management position involves demands from several interested parties. The demands affect and generate feelings both within themselves and within others and the middle managers have to deal with them all.The aim of this study was to investigate the social care middle manager?s personal experiences of emotions in work.We have completed interviews with four middle managers who are assigned to carry out social care. When doing the interviews we used an interview guide divided into different interview areas.

The aim of this Master´s thesis is to examine the debate in Swedish library press concerning outsourcing of public libraries. The two magazines studied are BBL (Biblioteksbladet) and bis (bibliotek i samhälle). The period of time covered by the selected articles is 2005 to 2011. Although there are still quite few cases of tendering arrangements in Sweden, the question has been raised in the last years by the decision of the Municipality of Nacka (Stockholm) to outsource their public libraries. Another important factor for bringing the question into focus has been the general elections of 2006, which brought an alliance of right-wing parties to power.     In this thesis the arguments of the participants are documented and analyzed.

The purpose of this dissertation has been to get a deeper understanding of how, when and why the English teachers of year 6-9 at a particular multilingual school use Swedish when they teach English in a multilingual classroom. Data were collected through notes taken during observations of two teachers during one lesson each. After observing the teachers I conducted one interview with them each. Swedish was used mostly when grammar was explained and when work was done with vocabulary. If Swedish dominated during a lesson or not, depended on what was being done during the lesson. The main reason given why the teachers used Swedish in teaching English was that they were not trained to teach English in a multilingual classroom where Swedish is not the first language of all the pupils. The teachers felt it was difficult to speak English during a whole lesson when they were teaching a group of pupils who had a low level of English..

This master?s thesis aims at examining and structuring different viewpoints concerning the assignments of the Swedish public library system. The method used is ideology analysis.The main questions are: what are the overriding goals connected to each of the different assignments? How are these goals motivated? By which means are the goals to be reached? And how does our analysis relate to earlier research on the assignments of the Swedish public library? The thesis can be said to consist of three main parts. Part one is a theoretical framework introducing the concept ?ideology analysis? and the concept ?schools of thought?.

The overall purpose of the essay is to initiate a survey and highlight, on the basis of sufficiently material, the dealings between Dietrich Bonhoeffer as a member of the resistance and the Swedish Church and/or its representatives. The purpose of the survey is to structure Dietrich Bonhoeffers activities in Sweden and highlight its implications.The following research questions have been used:1: What was Dietrich Bonhoeffer doing in Sweden and what persons did he meet?2: What was the role of the Swedish Church during the Second World War? 3: What was the impact of Dietrich Bonhoeffers visits to Sweden?In conclusion, this study of the contacts between Dietrich Bonhoeffer and the Swedish Church has shown: Dietrich Bonhoeffer was in Sweden on two occasions. He met representatives of the Swedish Church, which was engaged in issues related to ecumenism, resistance and peacework. Although the persons he met were representatives of the Swedish Church they sometimes acted as individuals with a Christian philosophy.

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

Den rådande lagstiftningen kring marknadsföring av tobaksprodukter skapar problematik för Swedish Match och försvårar dess mediekommunikation. Syftet med denna uppsats är att undersöka Swedish Match marknadsföringsstrategi för produktkategorin snus, genom en modell som omfattar Porters fem konkurrenskrafter, olika alternativa kommunikationskanaler samt Carrolls CSR-pyramid. Det metodologiska tillvägagångssättet var kvalitativt och innefattade personliga intervjuer som sedan analyserades och triangulerades. Undersökningens resultat visade bland annat att de fem konkurrenskrafterna har olika betydelse för Swedish Match marknadsföringsstrategi och att en aktiv konkurrens driver företaget till innovativa lösningar och utveckling. Dessutom framkom vilka kommunikationskanaler som finns tillgängliga för Swedish Match, samt att CSR är en del i företagets interna marknadsföring..

This case study explores the question of implementation and steering in a society of governance. As an empirical example, a reform concerning the reception of separated refugee children in Sweden is used. As of the 1st of July 2006 the responsibility for providing housing for separated children lies with the local governments rather than with the Swedish Board of Migration, aiming to improve the children's situation. However, implementing this amendment has turned out to be a harder task than expected. Traditionally, the relationship between state and local actors is seen in terms of state steering or local self-government.

The purpose of this study is to examine the Swedish national student organizations attitudes towards school food and the school food debate between 1957-1982. The previous research on the subject maps the historical background and development of the school meal, but lacks a contemporary student perspective from the chosen time period, not least on a deeper and more political level. The theoretical starting points in the study concern organizations and their influence on public authorities as well as student influence. These theoretical frameworks are used to describe the conditions for the currently active national student organizations; Elevf?rbundet and SECO, in the political arena.

The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching.  The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.

In the beginning of this century United Nations expressed their concern about the lack of female participation in politics through a number of resolutions and conventions. To ensure sustainable development and democracy, United Nations argued the importance of women?s participation in every level of politics within a state.Burma is a country that is in the middle of an ongoing democratization process and women are not considered to participate in this process. The purpose of this thesis is therefore to analyze the experience of politically involved Burmese women in their political participation progress.This study has been realized through semi-structured interviews with nine Burmese women, in both Thailand and Burma. The questions that have been asked are about what societal and cultural barriers women meet when they are, or want to be, political involved, both from the society and within their own political organizations.