The purpose of this work was to research how baby nurses define the concept child maltreatment and how they conduct themselves to mandatory reporting.The central questions were; How do the baby nurses interpret the concept child maltreatment and which children do they consider comprehending the concept?What are the reasons that children are maltreated according to the baby nurses opinions?Do the baby nurses apprehend that they meet children that are maltreated in their work?How do the baby nurses interpret the mandatory reporting and what course of action do they use when they suspect child maltreatment?Nine baby nurses were interviewed. The material was analyzed with the help of a phenomenological method.The participators idea of the concept child maltreatment was focused on observing signs from the child and concrete actions from the parents. The outcome of this concept is that the participators categorization is neither or nor. The participators knew about the mandatory reporting and they did a further interpretation because they focused on the risk of the child.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The purpose of this essay is to outline the aspects of the rule of law that can be applied to credibility assessment in the asylum procedure, and more specifically what factors influence the assessment of credibility in practice. To evaluate this procedure, a multidisciplinary method has been used. Secondary data has been collected from previous academic research and from legal documents such as the Swedish Aliens Act. Since the area of study lacks a reflection on how credibility issues are dealt with in practice, primary research in the form of qualitative interviews has been conducted.Key findings suggest that the Swedish asylum system does offer a fairly inclusive refugee law and rights protection relating to the rule of law. However, the study also suggests that the decision maker's own subjectivity, lack of training relating to trauma and torture victims as well as a rigid system of regulations contribute to credibility assessments being arbitrary and discretionary, in violation of the rule of law..

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

The purpose of this study was to investigate how directors of preschool apply the mandatory reporting and what information they say is important in the decision to report child maltreat-ment. The study was built on five semi-structure interviews with five directors of preschool working in Greater Stockholm. The perspective of this paper is sociology of law theory. This means to study how out of law information makes sense when director of preschool applies the mandatory reporting. The result was analysed with three different analytic tools: action plan, consulting social services and the considerations of the directors of preschool them-selves.

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

The aim of this study is to get a better understanding of the Iranian regime. My theory is that the Iranian regime is a semi-dictatorship, based on the soul fact that semi-competetive elections take place. The main question this thesis tries to answer is what characterizes the political construction of the Iranian regime and by what means does it implement its political goals. In trying to answer this question the case of Iran is applied to four specific typologies being, semi-dictatorship, military rule, single party rule and personal rule. The aim has not been to categorically analyze if the Iranian regime matches one typology or the other perfectly, as this is seldom the case when it comes to typologies.After analysis of the four typologies, the conclusion is that the Iranian regime utilizes semi-competitive elections to give a guise of democracy, as is in line with a semi-dictatorship.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

This study investigates the evolution of depictions of Maoist China in Swedish history textbooks from 1970 to 2010. Through examining textbooks from this period, 20 years before the end of the cold war and 20 years after it, this study aims to investigate how quickly and how radically textbooks can change in their depictions of controversial and significant historical periods. Comparing descriptions of both people, tumultuous events, and general trends in China under Mao's rule, this study finds significant differences in how the textbooks describe Maoist China. While textbooks in the 1970s give a largely positive, sympathetic and hopeful view of China, during the 1990s and 2000s that perspective has been overtaken by an overwhelmingly critical view of Mao and his rule, focusing on his failures and dictatorial rule. The findings add to a somewhat divided field of research on the adaptability of textbooks, leaning toward the idea that textbooks can change rapidly during times of turmoil in a society..

The aim of this study is to find out if the former students think that they have made use of the courses they have taken at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet or if the courses should be exchanged. In the study it is assumed that a course can be useful professionally, for further studies and in private life.The main questions are: Have the former students made use of the courses they took at the Natural Resource Use Programme specialised in Animal Husbandry at Lillerudsgymnasiet? Was it the right decision to replace the course Horses?I have sent a questionnaire to all the students who graduated between 2003 and 2007. Out of 107 questionnaires I received 66 replies (62 %). All students have studied the same mandatory courses but different eligible courses.