The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

According to the theory of elitist democracy civic political participation should be reduced to participation in the democratic elections. This essay examines whether a high rate of institutionalized political participation beyond the elections leads to: (a) that those who are included gets a more favourable treatment at the expense of the common interest, in other words that their self interest threatens the political equality, (b) reduced freedom of action for the politicians and the headmasters, (c) the emergence of vague conditions of responsibility. These hypotheses are examined in an empirical study of user-boards at four schools on three locations in southern Sweden. In these user-boards the parents are in majority and have the right of decision, which has been delegated to them from the local government and the headmaster. The main conclusion is that, based on this empirical investigation, there is no support in any of the hypotheses.

This essay deals with non-normative gender expressions during childhood. I?m using narrative theory and methods to analyze autobiographical narratives. My questions are:What strategies does the non-normative person use to deal with his otherness?Using the methodological analysis tool ?turning point?, where are the turning points in the narratives? Are their any common turning points in the various narratives?Where is the responsibility placed in the narratives for that someone does not fit in by the adults/ staff at the school/kindergarten- on the non-normative person or at the surroundings?The experiences are interpreted through theories and concepts from queer theory and gender theory.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

I detta arbete undersöks attityder, motivation och tankar kring miljövänligt beteende på arbetsplatsen bland anställda inom skola och omsorg i tre Dalslandskommuner. Två av dessa har infört en arbetsprocess som låter de anställda, tillsammans i arbetslaget, sätta sina egna mål för miljövänliga arbetsrutiner på arbetsplatsen. Inspiration till studien kommer från Self-Determination Theory (Ryan & Deci 2000) och Value-belief-norm Theory (Stern 2000). Data samlades in och analyserades med både kvalitativa och kvantitativa metoder. Kvantitativa data från 169 frågeformulär som behandlade motivation och attityder användes främst som bakgrundsdata till fem stycken intervjuer.

Research shows that unemployed´s motivation to seek work affects their health and social life. Employment officer?s motivational work should be based on strengthening the individual's confidence in their abilities. Five motivational theories underpinning the study is Cognitive Theory, Self-determination theory, Expectancy Value Theory, need theory and Goal Theory. The purpose of this study was to investigate individuals' job motivation, and emotional experiences, also in relation to contact with the employment officer.

This study is made in order to see how music teachers pedagogic design their teaching from a semiotic design theoretical perspective. A survey was done in a study to see how the music college students experienced their music theory teaching. This was followed by an observation of two different music theory teachers teaching music theory and with subsequent interviews. One teacher taught music theory at a swedish non-compulsory School of Arts, Kulturskola, and the other music teacher taught at an independent adult education college. The study's questionnaire, observation and interview revealed patterns of teaching, probably largely due to the teaching tradition.

This study aims to provide a comprehensive understanding of interdisciplinary collaborations between Art and Mathematics within the Arts program at the upper secondary school level. Grounded in sociocultural theory, this study explores learning through language, action, and context, drawing on the works of theorists such as Lev Vygotsky (1995/2016), John Dewey (1897/2011) and Roger S?lj? (2020). Through semi-structured interviews, educators in both Art and Mathematics discuss shared subject content and explore opportunities and obstacles in fostering a collaborative culture within the Arts program at the upper secondary school level. The study reveals common subject content in Art and Mathematics suitable for interdisciplinary collaboration.

Purpose: To examine the hearing environment for tattoo artists regarding occupational noiseand to see whether tattoo artists are exposed to hazardous noise according to Swedish WorkEnvironment Authority regulations. Method: Using a dosimeter we measured a total ofseven sessions of approximately one hour on seven different subjects, located on five studiosin Gothenburg. As a complement we did also hand out surveys based on twelve questions toexamine habits, experienced sound environment and to see if there were any hearing relatedpatterns. Results:. Sound level measurements showed that the lower exposure action valueLpAeq,8h 80 dB(A) in one case was reached if applied to the average working time of sixhours.

Syftet med denna undersökning är att undervisa i musik och ensemblespel på en anstalt och studera vilka effekter undervisningen har på internernas aggressiva beteende och destruktiva tänkande. Aktionsforskningen baseras på teorin om att ensemblespel även är en utmanande och effektiv gruppsykologisk övning. Situationen tvingar dig att ta ansvar för din uppgift i gruppen i realtid. Den negativa, kollektiva konsekvensen av en persons misstag är snabb och konkret. Studien vill se om musik och ensembleundervisning kan användas i såväl träningen av interners samarbetsförmåga och tolerans som ett verktyg för interners utveckling inom kognitivt beteendeterapi.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

This study represents the different factors that may have an influence on the budgetproposal in the local government for the revision. The revision in the local government is an important part of councillors and public insight into the different activities. The budget for revision decides how much of the activities runned by the local government can be observed by the elected representative accountant. The aim of the study is to see how the following variable affect the dimension of the budget appointed for revision. We have used Institutional theory, theory that contains the role-play between guardians and advocates and Agent theory with help of accountability.The dissertation is written in Swedish..

This paper examines the possibilities of using video games as a tool for education of virtue ethics. By comparing learning aspects in Marc Prensky?s theory Digital Game-Based Learning and Aristotelian virtue ethics, this paper tries to look for similarities in how each theory looks at learning. Prensky?s theory is about how one can use video games in education, which is why it is used here.

The Aquatic Ape theory was first formulated by Alister Hardy in year 1960. All from the beginning the theory has been criticized, ridiculed, ignored and a source to strong feelings in the anthropological community. The purpose of this essay is to investigate why the Aquatic Ape theory is so controversial and why it is understood so differently by scientists. After interviews with Swedish scientists and the general community, and after reading of anthropological books, I have tried to show that the aquatic ape-coldness depends on it challenging nature against the anthropological paradigm, which describes human beings as strong, hunting creatures who can live in any environment. The Aquatic Ape theory - on the other hand - picks out one of all these environments and says: "here has our evolution occurred: we have been aquatic apes".

Research shows that unemployed´s motivation to seek work affects their health and social life. Employment officer?s motivational work should be based on strengthening the individual's confidence in their abilities. Five motivational theories underpinning the study is Cognitive Theory, Self-determination theory, Expectancy Value Theory, need theory and Goal Theory. The purpose of this study was to investigate individuals' job motivation, and emotional experiences, also in relation to contact with the employment officer.