Filtyp
De svenska företagen har traditionellt sett drabbats av en hög skattesats som uttagits på en smal skattebas. Trots den höga skattesatsen har vår effektiva skatt varit betydligt lägre, tack vare omfattande reserveringsmöjligheter. Genom den omfattande skattereformen 1990 sänktes skattesatsen och antalet reserveringsmöjligheter minskade. Skatteutjämningsreserven (surven) användes endast under ett få
Skatter är ett ämne som berör de flesta människor på ett eller annat sätt. Som privatperson tänker man väl närmast på den skatt som dragits ifrån på den lön man ser i lönekuvertet. Som företagare aktualiseras i normalfallet skattefrågor i än större omfattning. Det är inte en helt orimlig tanke att företagare ibland lockas att låta sitt företag bära kostnader som denne annars hade behövt bekosta me
The Church of Sweden has a long history of social work, and until year 2000 the Church of Sweden was a part of the government. Officially, the divorce between the two has not implied other changes than that each one is now in charge of its own economy. This study was done with a qualitative method in which semi-structured interviews were conducted with three deacons and three social workers. The a
In order to create non-commercial places in the central city of Gothenburg, locating municipal services on ground floor level has been introduced as a part of the social sustainability dimension. The purpose is to create a vivid community and an including society within the urban development project Masthuggskajen. There is however a limited number of previous research conducted on how proceed wit
I svensk rätt erhåller kommunerna normgivningsmakt genom så kallad subdelegation från regeringen. Möjligheten till subdelegation är flitigt utnyttjad och genom den har kommunerna fått normgivningsmakt inom ett flertal områden. Att meddela föreskrifter på de här områdena anses också av lagstiftaren vara en självklar del av de kommunala uppgifterna. Normalt begränsar dock bemyndigandet kommunernas nIn Swedish law, the municipalities receive normative power through so-called sub delegation from the government. The possibility of sub delegation is widely used and through this the municipalities have been given normative power in several areas. Announcing regulations in these areas is also considered by the legislator to be an undisputed part of the municipal tasks. Normally, however, the legal
The aim of this study was to examine how school counselors work with honor-related problems among students. The study is based on five qualitative interviews with seven school counselors. The analysis was based on two theories: the theory of the world as a social construction, and the theory of intersection.The interviews were analysed with a thematic analysis method. The result show that honor-re
Author: Jessica HauschildtTitle:Have all students the opportunity to succeed? -a qualitative study on how teachers disclosestheir interpretation space of the knowledge requirements[translate]Supervisor:Maria Bangura Arvidsson The purpose of the paper was to investigate whether there were similarities and differences between how teachers described their interpretation space of the knowledge requir
Att komma ut är något som varje homosexuell person behöver ta ställning till. Beslutet att komma ut upplevs av många som svårt och skrämmande. Många homosexuella personer är oroliga eller rädda för reaktionerna som kan följa när de kommer ut. Detta eftersom vi lever i ett samhälle där heterosexualitet ännu betraktas som norm för människors sexuella läggning. Denna studie syftar att ur ett sociolog
Syftet med denna uppsats är att undersöka om postkoloniala strukturer påverkar den internationella barnrätten generellt. För att uppsatsens ska fylla sitt syfte har en fallstudie gjorts på CRC (Convention on the Rights of the Child) och ACRWC (African Charter on the Rights and Welfare of the Child) och uppsatsens frågeställning lyder; Påverkar de postkoloniala strukturerna den afrikanska barnrätte
Sweden have been under a lot of economic, political, and social pressure after the refugee crisis that occured 2015. Unanswered questions from the government made many citizens question the work that they do regarding the refugees in Sweden. A hot topic broke out when different media outlets spoke harshly against the Moroccan unaccompanied refugee boys and the criminal activities they commit. Thei
Eftersom vi idag lever i ett kunskapssamhälle är det viktigt med utbildning för att medborgarna ska kunna bidra till samhällsutvecklingen. Eriksson Gustavsson (2011) talar inom dyslexiforskning om att studenter med dyslexi i högre utbildning blir dåligt bemötta på grund av sin diagnos. Av den anledningen vill vi utifrån ett pedagogiskt perspektiv ge- nomföra en undersökning om dyslektikers studies
This study aimed to seek an understanding of how social workers work with people who practice violence in close relationships. The study was based on five semi-structured interviews with social workers from five different municipalities who currently or previously worked with people who practice partner violence. In our analysis, we used Goffman's Stigma Theory and the New Institutional Perspe
De senaste åren har en ökande skuldsättning bland unga kvinnor kunnat observeras i Sverige. Kronofogden (2024) och Jämställdhetsmyndigheten (2025) menar att bristande ekonomisk kunskap och förståelse kan vara en bidragande orsak till denna utveckling. I detta kandidatarbete undersöks unga kvinnors upplevelser av uppskjuten betalning såsom “Buy Now, Pay Later”, med syfte att få en bredare och djupa
Denna uppsats studerar den politiska debatten om förslaget om utvidgat tjänstemannaansvar som ett fall av spänningen mellan demokratiskt styre och byråkratisk självständighet. Genom en kvalitativ idéanalys av riksdagsprotokoll mellan 2019 och 2025 identifieras värden, problemförståelser och situationsbeskrivningar samt handlingsföreskrifter i de politiska utsagorna. Utgångspunkten för analysen är
This study explores the challenges young adults with a migrant background face in relation to making friends in Sweden. It is based on fieldwork carried out at a venue we call “Mötesplatsen”, an NGO which aims to create a social and safe space for people with migration experiences. Through a person centered approach, specific individuals' experiences regarding overcoming loneliness and making
The purpose of this study was to examine parents’ grief after the loss of a child. To be more specifically the aim of the study was to find out how the parents experienced the bereavement and how they manage to keep on with their lives without their child. We also examined their experience of professional help and the help of self - help groups. We decided to use crisis theory according to Johan C
Sweden has one of the most restrictive HIV transmission laws in the world. The Communicable Diseases Act contains the duty to inform, demanding that HIV positive people must inform their partners about their HIV status before sexual intercourse. Sex is also not permitted without a condom. Charges can be brought against HIV positive people not only in the case of actual HIV transmission, but also w
According to Swedish law, prostitution is not a crime, but is considered a form of dishonest providing, and may constitute ground for deportation. The Swedish model criminalizes the buyer, and emphasizes the seller as someone being used by others to satisfy their sexual desire. The EU directive requires equal treatment for all union members, which questions the ability to deport people in prostitu
The aim of this study was to examine which impact it has on young people to grow up and live in Landskrona and their views of their future in light of the negative image that exists of the city and its people in the media. To get a better understanding we also choose to highlight what the youths consider significant in their lives. There were eight young people in the age 18-20 who participated in
