För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger  steget efter, lagstiftades det om en generalklausul mot skatteflykt.Legalitetsprincipen kommer även till uttryck inom skatterätten, ingen skatt utan lag. Detta upprätthåller rättsäkerheten och leder till att skattskyldiga kan förutse de skatterättsliga konsekvenserna av olika rättshandlingar.Generalklausulen har ansetts vara svår att tillämpa vilket lett till att det genom praxis framkommit principer om genomsyn. Skatteverket verkar vara av den uppfattningen att det finns en skatterättslig genomsynsmetod. Denna metod förbiser de civilrättsligt giltiga avtalen och ser till den ekonomiska innebörden och beskattar förfarandet därefter.

The health care formulation of the principle of autonomy can be expressed as follows; ?you shall not treat a patient without the informed consent of the patient, or his or her lawfulsurrogate, except in narrowly defined emergencies?. The principle of beneficence refers to a moral obligation to act for the benefit of others. In heath care, the good or benefit in question is the restoration of the health of the patient. In fulfilling this obligation of beneficence, the physician sometimes intentionally overrides the patient?s preferences or actions for the purpose of benefiting the patient.

This thesis comprises a translation from English to Swedish followed by a commentary. The source text (ST) of the translation consists of the second chapter of Made in America (1998), a popularised language history by Bill Bryson. The commentary includes an analysis of the ST and the target text (TT), as well as a discussion of the translation process as a whole, and of the translation strategies applied in order to solve the translation problems of the ST. The theoretical framework of the thesis is based on Toury?s notion of norms (1995), from which the following principle for translating is conceived: to transfer the ST information as faithfully as possible but with the modifications necessary to accommodate the source language competence level of the TT readers, which is estimated to be relatively low.

Personal assistance from a welfare perspective, offering a variety of reasons is perceived as a different design assistance than is usually there in the public social assistance depending on the strong foundations of the handicap principle autonomy and influence is in terms of how, what and when the operation is performed. The aim of our study was to highlight the handicap principle influence and autonomy in the operation of personal assistance. It is intended both to illustrate the legislature's intentions and ideologues expectations and also to examine a number of managers and personal assistants experiences of the conditions that exist for realize these principles. In order to answer our purpose and our issues, we have chosen a qualitative approach. We have first conducted a literature review and secondly implemented six interviews with personal assistants and managers.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

The name of the study means ?The short arm - a study in diversity and arm?s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm?s length principle.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

In this thesis I examine the events that followed the death of August Strindberg and resulted in his private belongings becoming an important part of Swedens cultural heritage. My purpose has been twofold: firstly, to identify which aims were sought to be achieved when dealing with Strindberg's archives and his home and to relate these to a nationalistic interpretation of history, secondly, to relate this work to the then newly introduced archival principle, the Principle of provenance. I identified three different aims: firstly the economic aim must be seen in the light of an increasingly expanding publishing market. I argue that the author gained a new and important role in the general social debate a nationalistic one, an important point with regard to my following conclusions. Secondly, the aim to store and display the material in a museum is discussed in relation to different views of cultural history and the interpretation of history.

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

Private state aid enforcement with respect to below market value transactions carried out by Swedish municipalities ? A study on the conformity of Swedish procedural and substantial rules with the principle of effectiveness of EC law Recently in Sweden, several local governmental entities (municipalities) have engaged in commercial transactions that, essentially, have been aimed at transferring the ownership of public services ? for example schools and local medical care centers ? to private undertakings. A few of these transactions have been declared by Swedish administrative courts to constitute illegal below market value transfers of public resources. The essay seeks to determine whether the Swedish national provisions that govern legal claims based on the directly effective Art. 88(3) of the EC Treaty, are compatible with the principle of effectiveness, i.e.

This essay attempts to examine whether it is possible to find a mutual understanding of the concept of drive between Spinoza?s philosophy and Freud?s psychoanalytical theory. Former texts on this subject have given a variety of conclusions: from a radical separation between the two authors to a complete identification between the two. The drive, or the desire which is the term Spinoza uses, has in Spinoza?s philosophy its foundation in the concept of conatus.

The theme of this essay is the principle of free access to the Swedish Public Libraries, and its aim is to fmd out the opinion of adult visitors of such libraries as regards the introduction of fees on the borrowing of books, already existing fees such as reservation fees, charges for interlibrary loans and charges for the late return of books.The main part of our survey comprises questionnaires that were handed out to 100 visitors at the Norrkoping City Library and 100 visitors at the Eskilstuna City and Provincial Library. In order to illustrate the fee problem from another angle, interviews with staff people from the two libraries were carried out A large part of the essay consists of material aiming to give a general picture of the subject, e.g. how the "free of charge principle" is tied to the Swedish library system, what arguments have been presented to maintain or reverse this principle, and a comparison of the relative situation in other countries. As the conception of popular education is so basic for the "free of charge principle", we also account for the idea of popular education.The result of our questionnaire shows, among other things, that 60,9% cannot consider paying for any of the free services offer by the libraries today, 21,3% answered that they could possibly consider paying for some of the services and 17,8% answered that they didn't know. 76% would rather pay for a library card than stop borrowing books altogether..

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

What impact and effects are created by the placement of an international ranking? Could it be that a top rank is detrimental to an entire country's efforts to fight corruption?This bachelor thesis in political science is about Swedish corruption. In essence, so questioning the Transparency International's indexed rankings that placed Sweden in third place. Issues concern since if the third placement has created nonchalance and a careless mentality in Swedish government and in particular in the municipal operations. Research results show that Transparency International's rankings have low validity and low reliability and that the government is not acting sufficiently to prevent and fight corruption.