The purpose of this paper was to examine multicultural education, and clarify misconceptions about it. Particularly, those misconceptions that have resulted in House Bill 2281 ( i.e. multicultural education “promotes the overthrow of the United States government”), and the misconception that multicultural education solely involves content integration. In addition, this paper examines the possible benefits of having a multicultural education. These benefits include combating the negative effects of acculturation and assimilation, reducing prejudice and the effects of stereotypes, enhancing other-group orientation, and promoting critical analysis and empowerment.

This thesis examines the recently decided Supreme Court case Citizens United v. Federal Election Commission. The case regards campaign finance reform, and has raised significant controversy recently. This thesis will evaluate the arguments from both the dissent and the majority opinions, contextualize these arguments with respect to the history of campaign finance reform and the history of the legislation with regard to corporations, and will ultimately pass judgment on whether the Court was correct in its decision. Implications for the post-Citizens world will also be considered.

The Congressional Budget and Impoundment Control Act of 1974 made the production of an annual comprehensive budgetary framework the central focus of the federal budget process. Before 1974, the budget process had allowed legislation from each of the revenue committees and each of the appropriations subcommittees to come to the floor separately. Congress judged the merits of individual programs without considering the overall budget. The 1974 budget act changed the organizational ethos of the budget process from incremental change to comprehensive review and from fragmented, ad hoc decision making to coordinated decision making. It helped sort members into ideologically homogenous groups by transforming many battles over separate policy priorities into one grand battle over the biggest question in American politics: What is the role of government? The 1974 shift to comprehensive budgeting, along with subsequent additional controls on budget practices, has magnified and accelerated the effects of the many polarizing forces that have characterized the last 40 years of American politics. With this conclusion come unanswered questions regarding the merits of a distinct two-party system, as well as the potential need for comprehensive budgeting despite its political challenges.

This thesis investigates the often neglected Mexican perspective on US immigration policy, contending that effective immigration policy can only be reached through a bilateral, multidimensional approach that incorporates the Mexican perspective. To delineate this perspective, I examine the historical, economic and socio-cultural views of immigration to the US in Mexico. I then evaluate the immigration policies pursued by both the US and Mexican governments through the lens of these Mexican perspectives. I show that current immigration policies and approaches are seriously flawed from the Mexican point of view, and stress that both governments must work to incorporate the Mexican perspective into the current debate over immigration reform in the United States.

The immense inequalities between the world’s poor and the world’s rich have compelledphilosopher Thomas Pogge to develop a moral framework based on the Universal Declarationof Human Rights that challenges our most commonsense political moral views. Poggedisputes minimally and universally that we all have a negative duty not to harm so long as theharm is foreseeable and avoidable, rather than a positive duty to do well. Furthermore Poggeargues for an institutional view of negative duties flown from the fact that we all shape,uphold and impose institutions.With the help of three philosophers; Polly Vizard, Tim Hayward and Mathias Risse, Idebate a number of their raised objections to Thomas Pogge’s theory of institutional globaljustice which all focus on the controversial causal claim that the present global order causesglobal poverty. The objections discussed are (a) Vizard’s scrutinizing of Pogge’s notion ofresponsibility (b) Hayward’s call for a full causal account of how the global order is harmingthe poor and (c) Risse’s alternative baseline for harm. I argue that although Pogge has somepotential problems, he nevertheless is not contradicted by these objections to the extent thatthey themselves claim. I hold that the debated criticism appeals for further investigation andthat in light of the arguments in this thesis we have a negative duty not to harm and a positiveobligation to reform global unjust institutions in responding to global poverty.

The aim of this study is to describe and analyse the cooperation between the public employment service and the refugee reception in a medium-sized municipality in southern Sweden on basis of the establishment reform. The study examines how the collaborative process is regarded when it comes to implementation of the reform, and when it comes to the directives and resource allocation between the employment services and the refugee reception. The study also focuses on the deficiencies and the benefits that can be discerned with the establishment reform at local level. A qualitative data collection method has been used. It is semi-structured interviews with workers from the public employment service and the refugee reception. Information materials and evaluations that various authorities have made have also been investigated. The study concludes that it is important that the directives are clarified and that a new local and regional agreement will be established on paper. The study also concludes that because of the strong working line policy and the national workfare regime more responsibility is focused on the individual. This can discourage the establishment and integration process of the newly arrived when the concept of inclusion comes to be regarded as synonymous with employability.

The reform of the European Commission has been on the EU agenda for more than three decades. The attempts to introduce an overhaul of the Commission’s institutional structure has been motivated predominantly by the fact that the efficiency of the functioning of the European Commission has been in decline. Despite the striking need to restore the Commission's efficiency, which has become even more urgent in the last decade, the attempts to improve its modus operandi have been marked by many obstacles, difficulties and delays. This thesis aims to analyze and explain why the process of reforming the European Commission has been so problematic. In order to achieve this goal, the theoretical framework of historical institutionalism has been utilized. More precisely, we mainly build on the work of Paul Pierson, whose concepts help us understand the reasons behind the failure of a number of reform plans regarding the Commission and clarify why the institutional structure of the European Commission is characterized by a high degree of stability.

Syftet med denna studie är att undersöka betydelsen av revisionsberättelsen och revisionen i allmänhet samt att utreda vilka konsekvenser avskaffandet av revisionsplikten har haft på små aktiebolag, små och stora revisionsbyråer, banker, Skatteverket, Företagarna och Svenskt Näringsliv. Studien har skrivits utifrån en kvalitativ forskningsmetod där datainsamlingen belyser olika perspektiv av det undersökta fenomenet och bidrar till djupare helhetsförståelse inom området efter avskaffandet av revisionsplikten. Studiens resultat visar att revisionsberättelsen bidrar med ett mervärde för företagen och dess intressenter men samtidigt att den, som den är utformad nu, inte passar för små aktiebolag eftersom den främst är skriven för större och noterade företag. Revisionsbyråerna är en av de intressenterna som har påverkats mest av reformen. Först och främst har införandet av reformen bidragit med att samtliga revisionsbyråer i studien har förlorat ett antal kunder. För det andra, kommer reformen att bli en pedagogisk utmaning för revisorer att faktiskt ställa om och tydliggöra nyttan med revision. Inga andra intressenter har påverkats i lika stor omfattning. Små aktiebolag är de självklara vinnarna av reformen, då dem har fått mer frihet och bättre förutsättningar att utveckla och driva sin verksamhet. En klar majoritet av respondenterna tycker att de allra minsta aktiebolagen, dvs. bolag med enkel företagsstruktur där ägaren och företagsledningen är samma person kan klara sig långt med en duktig redovisningsbyrå. Det lyfts även fram att det första steget, dvs. upprättanden av finansiella rapporten egentligen är viktigare än den externa granskningen när det gäller små aktiebolag.

Abstract Title: Taxation - A critical discussion of the present tax system in Kosovo Institution: School of Business and Economics University: Linnaeus University Aim: The aim of this thesis is to characterize and critically discuss thepresent tax system in Kosovo, keeping in mind the fundamentalproblems presented in weak tax bases, informal economies, ethniccontroversy and limited inflow of FDI in the country. Further,contributing with alternative designs of the tax system and argueadvantages and disadvantages of these designs Method: The thesis will attempt to relate the descriptions and analysis of the taxsystem in existing and essentially established theory. Further a casestudy is performed using of quantitative, secondary data available ontaxes in transition, with the purpose to enhance the understanding oftax systems in transition, and apply the knowledge on the case ofKosovo. Conclusion: The corporate taxation should not be much lowered in the present,however, in the future a lowering of the corporate taxation could helpbring up the employment level. The government should furtherconsider inferring contribution and payroll taxes to broaden the taxbase. The indirect taxation rate should not be increased in the longterm, but the country has the opportunity to increase the VAT rate to17 percent in shorter terms. A progressive, territorial tax system, with adeduction of taxation of roughly 80 Euros per month in income taxshould be kept.

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