Syfte Hur kommer företag i Sverige, som använder sig av skatteupplägget med räntesnurror, att påverkas för det fall att lagförslaget Sänkt bolagsskatt och vissa andra skatteåtgärder för företag, proposition 2008/09:65 träder i kraft, i termer av företagets finansiering och företagets värdeförändring? Metod Studien utgår från en deduktiv ansats där en kvalitativ metod använts för att finna svaret på vår frågeställning. Undersökningsdesignen som nyttjats är en fallstudie där vi dels tagit del av lagförslag, remissvar samt rättsfall men även intervjuat företag, institutioner, samt myndigheter via telefon. Teoretiskt perspektiv Studien är baserad på teorier såsom pecking-order- hypotesen, trade-offeorin samt agent-principalteorin. Empiri Uppsatsen har utgått från lagförslaget Sänkt bolagsskatt och vissa andra skatteåtgärder för företag, proposition 2008/09:65, samt aktuella rättsfall.

The aim of this study was to analyze how discourses about domestic violence emerges in policy and practice, and to investigate how those discourses may change from a structural, political level to a local, practical level. The research questions focused how the problem of domestic violence is formulated at national and local level, scrutinizing the different discourses framing and reproducing the causes and solutions of the problem, and also to deduce how different context affects formulations. The empirical material consists of policy plans and interviews with social workers. The findings indicates that the issue of domestic violence is articulated differently on different levels. In action plans on the national level, the domestic violence is formulated within a structural discourse, being a problem on a (gender-) political level, whereas professional social workers recognizes domestic violence as a personal problem within an individual oriented discourse.

The aim of this essay is to find out how students at Malmö University relate to moral responsibility in their private consumption. I am going to test moral theories in order to find out if researchers have a too moral starting point in comparison to everyday use. Through a critical research, free from valuation, I also aim to raise a discussion about moral responsibility which should lead to fair trade in the long run. My essay discusses the subject out of a Swedish city, Malmö - a place where many stores, cafés and restaurant are using moral responsibility as a step in their marketing. The results show that students are interested in morality but their financial conditions are their prior factor..

This study examined if individuals act in a less discriminating way and in a more fair way when they receive instructions about justice and not being discriminating while recruiting. 96 randomly assigned students at the University of Lund participated in this study. The participants were informed that they would act as a recruiter. They would then choose and place three of the best personal record in order of preference. There were three different kinds of company policies/instructions.

Within the political science literature that deals with the implementation process a central part has long been what is sometimes called the implementation deficit. This means that the effect of a policy decision doesn´t turn out as it was originally intended. The often used explanation is that the policy decisions moves through many levels during its implementation where different actors can change or alter the decision in various degrees. This phenomenon has gradually become more and more attended within the legislative process in the European Union and has been addressed in numerous studies. The purpose of this paper is to examine the implementation of The Habitats Directive, as its embodied in regulatory documents, in the Swedish multi-level system.

Informationssäkerhet är ett område som börjar sättas alltmer i fokus hos företag och organisationer. Problemet idag handlar mycket om att de administrativa lösningarna för att skydda viktig information inte får samma uppmärksamhet som de tekniska. En viktig del i den administrativa säkerheten kring information är informationssäkerhetspolicyn och dess riktlinjer. För att personalen inom ett företag eller en organisation ska kunna skydda den information de arbetar med behöver de få utbildning i informationssäkerhet och de behöver få en policy och riktlinjer att följa i det dagliga arbetet. Policyn och riktlinjerna bör ha en viss struktur och ett visst innehåll för att uppmuntra till god efterlevnad.

Det här arbetet fokuserar på den profana och religiösa människans omedvetna arketypiska arv som vi fått genom myterna, och vidare på hur detta påverkar oss i särskilda situationer. Som exempel har jag fördjupat mig i terroristattacken mot World Trade Center den 11 september 2001.I min första del beskriver jag myterna och olika mytkriterier, hur de är uppbyggda och vad de innehåller. Gemensamt för de olika myterna visar sig vara kampen mellan kaos och ordning och/eller det onda och goda, där harmoni måste råda på det jordiska planet såväl som på det gudomliga. I denna del tar jag också upp tidens betydelse och hur både den profana och religiösa tiden är av cyklisk natur där nyåret och återupprepning av högtider är av stor vikt för den psykologiska bearbetningen och personliga existensen.I min andra del beskriver jag staden New York och dess betydelse för innevånarna själva och omvärlden, som en stad med grandios arkitektur som själv talar om sig som en stad som symboliserar absolut frihet, välgång och tillväxt. Jag beskriver också tvillingtornen i World Trade Center som en axis mundi, ett mänskligt strävande åt det gudomliga, i världens navel, den absoluta mittpunkten.

This study examines how upper secondary school teachers in Västerbotten and Österbotten plan to teach about the Finnish War 1808-09. The study includes written interviews with nine teachers in Västerbotten and eight teachers in Österbotten, who have answered questions concerning school policy documents, content and didactic methods. The purpose has been to examine whether there is a difference in historical culture in how the war is treated in the two regions. Historical culture is here meant within the prospective history lesson, where the pupils encounter history within certain boundaries.The result of the interview study shows that there are differences in structure concerning the school policy documents, but that these differences on the whole are compensated by the widespread interest in the Finnish War by the teachers in both regions. The differences in historical culture can be found within the construction of the content when it comes to the aftermaths of the war as well as the purpose of the teaching.

AbstractPolitical Science, level III thesisSpring semester 2010Author: Emelie AlfredssonSupervisor: Tomas Mitander"A Changed Leadership? - A study of the EU leadership from a institutional standpoint, related to multilateral environmental negotiations"The EU has for a relatively long time considered itself a leader in the environmental policy area as a whole as well as in multilateral environmental negotiations. This study attempts to classify and identify the European leadership with the purpose of relating it to the institutional framework of the Union. The treaties of the European Union decide its ability to act and its institutions the right to engage in different policy areas, the environmental area being the focus of this study. With the recent ratification of the Lisbon treaty this study aims to make out if the type of leadership the Union showed during the Kyoto negotiations has changed with the new treaty, into a new type during the COP-15 meeting in Copenhagen.

Tidigare studier visar att konsumenter i allmänhet har en positiv attityd till Fair Trade-produkter men att köpbeteendet av dessa produkter inte överensstämmer med den positiva attityden. Syftet med denna studie är att undersöka relationen mellan svenska konsumenters attityd och köpbeteende gällande rättvisemärkt livsmedel samt undersöka vad som formar attityderna..

Förtroende har sitt ursprung i trygghet och säkerhet. För att lämna ifrån sig personlig information krävs att man känner förtroende och således även trygghet och säkerhet. Tillgång till personlig information är en viktig konkurrensfördel för ett företag. Samtidigt utgör den personliga informationen ett problem eftersom många kunder känner en oro att lämna ifrån sig denna. Oron beror på osäkerhet om vad som kan hända med den information man lämnar, denna oro kan i sin tur leda till brist på förtroende.

The ongoing construction of Kristianstad is a trade mall in the city center, the City Hall and the railway station neighborhood is rebuilding, new residential projects are planned and "The healthy garden", "Accessibility for everyone" and "ERA-farms" are also current. Kristianstad has always a sustainable way of thinking in the background during the development and they are trying to meet all three perspective of sustainability: economical, ecological and social. The municipality seeks knowledge both by sharing their own and takes part in other municipalities in the development process..

This study investigates the use of the social network Facebook among 67 Swedish libraries; 27 academic libraries and 40 public libraries. Data is collected through an analysis of the libraries? Facebook pages and through an email survey. To analyze the data, a series of statistical analyses were performed.The results indicate that the public libraries more actively posted Facebook updates than the academic libraries and that the libraries that had a policy for use of Facebook/social media more actively posted updates than those libraries that did not have such policy. The libraries use Facebook mainly to post links and photos and to announce events, provide book recommendations, and to emphasize special occasions.

This thesis focuses on the perception of immigration and refugees in the commonEuropean refugee and immigration policy. It identifies different discourses andstudies their development and interrelated power structures.Using the discourse theory of Laclau and Mouffe, documents from theEuropean Council, the Commission, the Justice and Home Affairs Council andParliament debates are analysed. The study is defined in the time span of 1999-2006, i.e. from the European Council's first agreement on developing a commonEuropean asylum system, following the period up till today.Four discourses are distinguished, focusing respectively on rights, security,European Union's needs, and cultural identity. I use Sandra Lavenex theory ofrealism and idealism to analyse one of the main points in the thesis: There is afundamental schism between the one rights-based discourse, focusing on universalhuman rights, and the three sharing a particularistic focus on immigration as asecurity concern.

The aim of this master?s study is to examine the function of the public library in the local community at present. I have searched for the answers to the following questions: Which position has the public library in the local cultural policy? What characterizes each library and which are the priorities? What is the local profile of the public library? What cooperation partners does the public library have and what do they mean to the library? Does the public library intensify the local community in any way? To answer this, I have made three qualitative case studies. Interviews and collection of documents were carried out in three different communities.