Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.

Liljedal Communication AB is a marketing company with twelve employees in Örebro. In the marketing business is it extra important to work creatively to reach the target market with a message.Creativity is defined as the creation of new ideas where the idea is adequate, useful and feasible. Organisational creativity is created by individuals in the right environment for using their creativity. In this paper we present theories about creative individuals and the situation that affects their creativity. Furthermore theories are presented about different strategies that aim to increase creativity.

The purpose of the study was to determine the attitudes of the teachers of Reggio Emilia inspired preschools concerning the science work with children between the ages of one and three, as well as their opinions on how the physical preschool environment and the choice of materials influence their scientific work. The study was conducted in three departments of two different kindergartens. Although both kindergartens called themselves Reggio Emilia inspired, their working methods and their environments differed largely. None of them were originally built as Reggio Emilia inspired preschools. One of the kindergartens strived to design their indoor environment the same way as the preschools of Reggio Emilia are constructed, there for they were setting up different stations where the children themselves have the opportunity to explore various scientific areas.

In our everyday life we are faced with many choices that have consequences on the environment. One of these is the food we choose to eat since food production has a big impact on the environment. In organic production the aim is to have a natural production process, where environmental impacts are minimized. By choosing organic food it is therefore possible to contribute to a better environment. A large number of meals are served every day in the public sector, which makes it an important player in the consumer sector that could make a major difference for the environment..

Introduction: First line managers in the public sector, are under a great pressure from both senior management, leadership, politicians and often from a large group of employees. Few studies have been made on the first-linemanagers psychosocial work environment, even though in the studies found that the manager affects their employees work environment.Aim: How first line managers in municipal elderly describes the psychosocial work environment on the basis of demand-control - support model.Methods: The study was conducted through individual interviews with six first line managers. Respondents were recruited through a strategic selection in a medium-sized municipality in Västernorrland. The interviews were conducted using an interview guide. Qualitative content analysis with an deductive approach was used as a method of interpretation of the results.Results: First line managers point out the difficulty in balancing the requirements and several managers also mentioned the importance of having clear role descriptions and objectives.

The purpose of this essay is to draw attention to the obstacles that affects the internal trade of waste within the EU. The essay doesn?t in any way encourage pollution or illegal handling of waste but unfortunately there are large profits to be made from illegal destruction and recycling of waste and especially hazardous wastes. Therefore the dependable companies handling waste must access a market with fast and flexible (but predictable) regulations as well as lower transaction costs to help make the environment better and encourage a strive for increased recycling. There are examples where some waste only can be sent to a land-fill within the country but could be recycled in other EU-countries.

INGEN LAG ? STRAFF? ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military personnel operating abroad within the territory of other states are exempted from the criminal law of the host states. In return, their home states apply its national criminal law upon the personnel instead. Thus, Swedish criminal law is applied in relation to actions taken by Swedish military forces in international operations.

This study is about how eurhythmic teachers create a comfortable and educational environment in their classrooms. In other words how they create a healthy working environment. Four teachers were chosen for the study, one of them male. I?ve used qualitative interviews because I believe it's the best method to collect information that illustrates what a teacher's working situation looks like and what he/she does to realize their own ideas.

An environmental review has been carried out at FORIA AB, a transportation- and machine service company, to analyze the company?s environmental aspects from the transportation segment. This report describes the essential background and the methods of identifying and evaluate the environmental aspects. It also describes how the work with the environmental aspects often vary between different actors. The design of the ISO 14001 is intentionally broad in order to apply on all sorts of activities and organizations.

AbstractIn this essay, I have chosen to examine how four teachers in a work unit think and work with linguistic development and strategies, particularly in grade 4-6. The teaching profession has gradually become more like a cooperative profession. Therefore it is in a general pedagogic interest, to know, how each one of the teachers in the work unit, are thinking about linguistic development, teaching profiles and the significances of a work unit to achieve their aims to provide for all the individuals in their classrooms. My intention was to find out if a homogeneous work unit or a heterogeneous work unit is to prefer in work with linguistic development, which initially made me focus and realise the importance of each one of my informants? answers.

Our study emanates from a socio?cultural perspective on learning and aim to describe and comparetwo different upper secondary school classes and their work with information literacy as a socialpractice in project work and their use of ICT (information and communication technologies). Thequestions at issue in the study are; how the pupils handle information seeking processes, whatdifferences and similarities can be observed in the two social practices and which consequences thesedifferences have in an project work environment.Our choice of research methods to collect data consists of both observations and interviews withpupils and teachers. The interviews performed in the study can be categorized as qualitativeinterviews, and in addition we recorded and took notes during the interviews and transcribed thematerial.The study shows the importance of a good learning environment when it comes to working withinformation seeking processes, that the instructor?s role is of outmost importance and that the pupilsfundamental knowledge of information seeking processes and their information literacy are keysuccess factors when it comes to project work linked to ICT to be productive.

The exposed position of a social worker entails serious demands to their working environment. The experience of the working environment is coherent with various circumstances such as physical, technical and psychosocial factors. The aim of this study is to investigate how social workers in Gotland experience their psychosocial working environment. As a theoretical ground we describe the working environment regulations and it´s framework. Previous national and international research enlighten issues such as definitions of threat and violence, the significance of education and policys within social work, social support and riskfactors.

During the latter part of the 20th century the situation for people with intellectual disabilities in Sweden changed and developed. Clients have the right to participation and self-determination in society and in applied measures under the law of individual rights legislation; LSS. The purpose of this study is to describe and understand how team-leaders and managers in day-centres in a municipality works with participation and self-determination for clients, and what the professionals consider affects the client's possibility to self-determination and participation. The research questions intended to be answered are:? How does the team-leaders and managers work to enable self-determination and participation of the users in the public day-centres?? What does the team-leaders and managers describe and understand as enabling and limiting factors for the client?s possibility to self-determination and participation?The study is qualitative and interviews have been held with eight interviewees, which I contacted through snowball sampling.

To establish good horse welfare there are several factors that need to be considered. One important factor is the environment in which the horses are kept. In Sweden horses are stabled during long periods of time in the cold season and consequently the stable environment is even more important. The most essential environmental factors in a horse stable are ambient temperature, relative humidity (RH) and concentrations of contaminants in the stable air. The air in a horse stable contains dust, noxious gases, moulds and microorganisms which all can contribute to developing respiratory diseases in horses.

The project ?Investment proposal for grinding station for service work of screw feeders? has been performed during the spring semester 2014 for the course Bachelor?s thesis for degree of  Bachelor of science in machine engineering at Karlstad?s University. The project has been performed in cooperation with Fiber Workshop which is a service department in the company Valmet AB. Valmet AB is a company that develops and manufacture soft paper tissue machines. The screw feeder is a part that is used to feed, and squeeze out the water out of woodchips.