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.

This master thesis is an analysis of how the amount of health centers per inhabitant has changed since the Swedish government implemented a new health care reform in 2010. The reform implies a free choice of health centers in the Swedish regions and opens up the market for private firms. The purpose of the thesis is to study the effects of the different financing systems toward the health centers in the regions. The models are based on theories of the need of health care. Two of the independent variables which are studied are income and age.

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.

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..

An individual´s health is an important quality and asset to the individual, as well as to organizations and communities. The health of a human being is affected by the whole life situation, where the work place forms a significant part. The work place is an arena that can contribute to creating ill-health. In the light of increasing work- related ill-health in our society, it is important today to work with health-promoting initiatives in order to improve the well-being of people. It is advisable that an appointed key person at the work place works with health-promoting efforts.

The purpose of the study was to find out how Swedbank Insurance view of health characterizes wellness work at the company. It was a qualitative study in which five persons involved in their health and wellness work were interviewed. Their business plan was based generally on the basis of the biomedical approach, but the results proved otherwise. The four categories that were set up after the results were; Health is to feel good physically as well as psychologically, health is the absence of illness, wellness is to do things together in a healthy environment and wellness is to challenge their co-workers with different kinds of challenges..

The aim of this study was to categorize and analyze articles in health magazines, how health messages about health is being described. Using a qualitative content analysis the researcher answered the aim by three research questions: What kind of health messages about health factors do the magazines describe? Do the health magazines talk about risk factors for unhealthy behavior? What kind of commercial messages do the magazines provide? The result from the content analysis showed that health magazines presented social support, self-esteem, acceptance, equality and strategies as health factors. They tried to change readers? perceptions to get a healthy lifestyle.

The aim of this qualitative study was to give an deeper understanding of how employees in the engineering industry experienced health education and how they understood and gave meaning to the terms health and health education. The study was based on interviews with eight men and women who participated in a health education project which had been held on their workplace. When the study took place the interviewees were in the age between 28 and 58 years. The results indicate that the employees understood health as a combination of both physical and psychological factors. The positive aspects described by the interviewees based on their experiences from the project were increase physical activities and that the project had helped them to get a better diet.

A purchase decision can be seen as a multifaceted context that raises many unanswered questions. Understanding the consumer's evaluation of alternatives is complex and should be studied at a deeper rather than wider scale. There is a problem for retailers to understand how the consumer manages a purchase decision in a retail setting with durables goods that generates a higher effort. The aim is to describe the decision rules used by the consumer and how they are expressed in this context. A better understanding of which ones they use and how they are conveyed will help retailers to create effective marketing solutions that generate positive outcomes as increased profitability and customer satisfaction.

The aim of this qualitative study was to study high school PE teachers´ experience of health in high school and how they work with health in their physical education. This was examined by interviewing five high PE school teachers. The results show that all teachers were in the category humanistic approach. They saw health as more than only absence of sickness. The methods for using health in their physical education were divided into three different categories; physical health, improve the individual and theoretical health.

In subsequent to Post-colonialism the African nations have dilated into different political directions. While some nations have established well-functioning democracies, others are still under authoritarian regimes. The aim of this thesis is to examine if civil society has an impact on democratic development in West Africa. Therefore the theoretical starting point is Putnam?s theory of social capital, but this study will also examine other possible causal explanations for democratic transition.This study will be based on a comparative analysis of Ghana and Guinea.

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

Focus of this study is an examination of the Swedish school today, its transformation and complexity when also the community outside of school undergoes changes in shape of among other things a different population composition and new political ideas. More specific the aim of the study is to understand how Gustav Adolfsskolan in Landskrona, a compulsory school in south of Sweden, legitimates the language rule that is in effect in the school. It?s a relatively new measure undertaken in the school and both the problems in the school and this measure have been widely discussed in the public media. The theoretical sources of inspiration have come from Weber, Galbraith and Elias and include power relations and dynamics within social mobility when people establishes in new places.

Background/Literature: Workplace environment has a significant influence on the livelihood of many in today?s world. In Sweden one million employees feel the effects of ill-health due to a dissatisfactory workplace environment. Consequently there has been a recent focus on the promotion of health in the workplace with an emphasis on physical activities. However scientific research has shown that psychological and social aspects need to be addressed in addition to the physical aspects.

The aim of this report was to investigate which factors determine municipal taxes in Sweden.The aim was also to find out whether and how the forms of political rule are significant covariates. A multiple regression analysis was performed using data from 289 municipalities. The analysis resulted in five dierent models, of which a model based on municipal grouping was found to be most satisfactory. In all of the models, there are effects from the form of political rule. The results indicate that socialist municipalities have higher tax rates than non-socialist.