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.

Stroke is one of the most common diseases in Sweden and the third most common cause of death (National guidelines concerning stroke, 2000). Dysphagia is a common problem for stroke patients with almost 50 percent of patients suffering from severe swallowing dysfunction (Axelsson, Asplund, Norberg & Eriksson, 1989). The purpose of this study was to investigate how stroke patients with dysphagia experience their swallowing disorders. The method used was a qualitative literature study. An analysis of content was carried out using ideas and inspiration from Graneheim and Lundman (2003).

Denna komparativa studie behandlar de faktorer som spelat in i militärregimernasfall i Grekland och Argentina. Som teoretiskt ramverk för analysen utgår vi ifrånO´Donnell och Schmitter "Transitions from Authoritarian Rule" samtHuntingtons teorier i "The Third Wave". Studien är av "mest lika design", varssyfte är att finna de faktorer som de båda transitionerna delar, för att därmedkunna dra generella slutsatser om faktorer bakom militärregimers fall.Resultatet visar att bakomliggande faktorer i de båda fallen ärlegitimitetsproblem, liberalisering, civil society, liberalisering, hard och softliners,mobilisering av civila politiska aktörer, samt de slutgiltiga militära nederlagensom transitionsutlösare. Studien visar att den viktigaste av dessa faktorer ärlegitimitetsproblemet, eftersom denna faktor på ett eller annat sätt är kopplad tillövriga. Vidare visare studien att ekonomisk instabilitet spelar en stor roll imilitärregimernas fall, vilket inte lyfts fram i teorin..

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

This thesis examines the reasons behind the Swedish migration policy reform which led to a replacement of the Aliens Appeal Board by the Migration Court. This introduced a two-party procedure, oral hearings and enhanced transparency. It was designed to guarantee the rule of law and to thwart political arbitrariness.The transfer of power from representative institutions to judiciaries is referred to as judicialization, and the Migration Courts may be considered a typical example of this phenomenon. However, this can be questioned. The straggling nature of the term implies everything and anything unless cautiously defined.

The purpose of this study was to analyze the level of the uniform way of interpretation from the Swedish asylum officers at the Swedish Migration Board, of asylum investigations for asylum seekers who claim sexual orientation as reason of refuge. The interviews with the officers were analyzed in relation to the policy document with investigation- guidelines and methodology.The results of the study showed that there was a uniform way to conduct asylum investigations and interpret the policy document, this despite that the document was found to be ambiguous in certain aspects. The uniform interpretation of the asylum officers was explained by the knowledge and understanding that exists within institutional organizations. This because the asylum officers at the Swedish Migration Board might have similar experience, knowledge and also the demands related to asylum investigations.The uniform interpretation demonstrated a strong similar common understanding of investigative work within the agency. This suggests a certainty that the investigations are carried out in a similar way regardless of which asylum officer within the institution conducting the investigation which indicates a well-functioning ?rule of law? for the asylum seekers. .

Lack of political interest and will to deal with human rights violations carried out under the civil- military dictatorship, has characterized the transition and post-transition in Uruguay. The systematic use of torture, arbitrary imprisonments and forced disappearances in the relatively small country created a culture of fear that has been present through out the post-transition phase. Human rights groups have been central actors in the fight for truth and justice and against impunity. This study analyzes how these groups multiple democracy-building functions have contributed to democratic development. It also analyses how the democracy-building functions have been constrained by the political context.

Background: Triage is the sorting of patients according to the severity of medical assessment. Triage has a long history of use in Anglo-Saxon countries but is a fairly new method in Sweden. Researchers have described the Manchester triage group method (MTS) and a literature review of the concept; working contentment and competence focusing on triage. Aim: The ambition with this study was to describe a number of triage nurses working conditions. The research questions were; working with MTS- does it bring work contentment? What kind of competence is needed? Method: Data was collected from 74 triage nurses by a questionnaire containing 37 questions and two questions provided the nurses the opportunities to describe their triage experiences.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

Today the milk production per cow is increasing but the milk delivered by the Swedish farmer contains less amounts of fat and protein than earlier. The contents have decreased since 1993. In average the milk contain 4,2 percent fat and 3,4 percent protein. Earlier the fat content in milk was important. Nowadays the dairy?s attention has turned to the milk?s valuable proteins, principally the caseins, which have a considerable nutritional value and are important for several dairy products like cheese and yoghurt.

The doctrine of traditio is the main rule for the buyer?s protection against the sellers?s creditors in the Swedish legal system. This means that the buyer have to take physical possession of the property in order to be protected against the sellers?s creditors if the seller becomes bankruptcy or is hit by an execution. If instead the doctrine of consensus applied the buyer is protected as soon as a valid contract is formed.

The field trial Exploatering av höga P-AL-tal (Exploiting P in heavily P dressed soils) started in 1982-1983 and included seventeen study sites placed across Sweden. Each site included three treatments, one unfertilized control (A), one aiming at replenishment of harvest removal, i.e. fertilized with 15 kg P ha-1 year-1 (B) and one over-fertilized (C) with 30 kg P ha-1 year-1. In this thesis data from the five longestrunning study sites are analysed based on four hypotheses. The hypotheses stated that in soils with high P-AL values and a pH over 6.0 P-AL will not decrease over time in the control (A) or in the replenishment treatment (B), that P-AL and P-HCl in the top soil will increase at all sites for the over-fertilized treatment (C) and that yields will not decrease as long as the P-AL is above 12 mg P 100 g-1 soil. My conclusions from the analysis of data from the selected sites are as follows: - A pH above 6.0 cannot guarantee a stable P-AL value in an unfertilized but phosphorus-rich soil. - The P-AL of unfertilized soils decreased faster at lower soil pH than at higher pH. - In the replenishment treatment (B) the rate of P-AL decrease seems to fall at a pH of 6.5. However, the influence of the soil type cannot be ignored. - P-AL and P-HCl did not increase in all over-fertilized treatments.

The aim of this study was to examine ways in which High School Students approach academic writing. Both discursive and critical-analytical levels in 21 PM-texts and 14 investigating literary essays were analyzed through a genre theoretical and sociocultural framework in order to widen the understanding of students? usage of explicit textual and interpersonal markers as well as their techniques of writing abstracts. The results showed that nearly 25 percent of the putative abstracts consisted of sampled and reshaped text sequences. The majority of these were on the other hand results of a creative process in which the students reshaped utterances from different sources.

Title:?Speed cameras - an prevention of crime and a standard forming instrument of control??Authors: Markus HanssonTutors: Bo Isenberg & Carl HultExaminator: Ulf DruggeThe School of Human SciencesUniversity of KalmarThe studys purpose is to get a absorbed understanding for peoples attitude, and effect of speed cameras. The disposition for the study is to integrate earlier studies in the matter, combined with elevating interesting sociological conceptions. As an attempt to understand speed cameras as an instrument of force on the individual have Michel Foucaults concept Panopticon been used to see its effect, and it?s look upon how crime prevention will be formulated, which can give an explanation of why speed cameras are being used as an instrument of control on the traffic area.