<p>I dagens arbetsliv verkar det, överlag, som att det ställs höga krav på personliga egenskaper. Det som bestämmer vilka egenskaper som tas med i en platsannons är vilka personliga krav tjänsten fordrar för att en anpassning till arbetsgruppen ska vara möjlig. Vid utformandet av en platsannons bör de personliga egenskaperna som anges tas i beaktning då tolkningar kring dem kan se ut på olika sätt beroende på vilken kontext en individ befinner sig i. Utifrån det valde vi att genomföra den här studien vars syfte var att ta reda på om det språkliga budskapet angående de personliga egenskaperna i platsannonser når fram på, ett för arbetsgivaren, önskvärt sätt; samt om det finns skillnader mellan arbetsgivarens och de arbetssökandes tolkningar gällande de personliga egenskaper som återges. Utifrån syftet har frågeställningar formulerats, som besvarats i uppsatsen. Den första frågan behandlade vilka konsekvenser kommunikationskanalen och envägskommunikationen får för hur budskapet i en platsannons når fram och tolkas av mottagaren. Nästa fråga som undersöktes var hur arbetsgivaren och de arbetssökande tolkar de personliga egenskaperna i annonserna. Slutligen besvarar frågorna tre och fyra om det finns några skillnader och samband mellan tolkningarna av de personliga egenskaperna. Vår studie stöds av en teoretisk referensram som bland annat behandlar kommunikation och tolkningslära, rekrytering och platsannonsering samt beskrivningar av de personliga egenskaper som vi har fokuserat på i undersökningen.</p><p>För att få svar på syftet och frågeställningarna använde vi oss av en kvalitativ metod, med intervjuer som tillvägagångssätt. Studien utgår från två platsannonser, vars utformare vi intervjuade. Då syftet var att få två olika perspektiv på fenomenet intervjuade vi även arbetssökande. Under intervjuerna fokuserade vi till stor del på respondenternas tolkningar kring de personliga egenskaperna som fanns i platsannonserna.</p><p>Efter genomförd studie samt analys av den, kom vi fram till en övergripande slutsats; vilken är att det finns skillnader mellan arbetsgivarens och de arbetssökandes tolkningar angående de personliga egenskaperna. Arbetsgivarnas tolkningar inryms i de arbetssökandes, trots det uppstod ett tolkningsproblem. Tolkningsproblemet visade sig i form av att de arbetssökande lade en bredare betydelse bakom egenskaperna än arbetsgivarna. Att de arbetssökande hade en bredare tolkning av begreppen, medförde att de hade ett större urval av tolkningar att välja på. Det ger i sin tur upphov till att den arbetssökande kan välja en tolkning som inte stämmer överens med arbetsgivarens. Vi upptäckte dessutom att det fanns betydande samband mellan egenskaperna. Med samband menar vi att egenskaperna är sammankopplade med varandra och därför upptäcktes en svårighet för våra respondenter att entydigt definiera dem. På grund av att samband mellan egenskaperna existerar så tolkas de på ett brett sätt; därför påträffades även skillnader angående tolkningarna, vilket återkopplas till vår övergripande slutsats.</p> / <p>Today it seems like it is important with individual personal qualities in the labour market. The factor that determines what kind of qualities that ought to be included in a work ad are which personal demands the position requires, in due to the individuals’ possible adjustment to the work group. When forming the work ad the personal qualities ought to be considered because the interpretations regarding them can appear in different ways depending on which context the individual exist in. On this basis we chose to go through with this study. The purpose of the study was to find out if the linguistic message regarding the personal qualities reaches the recipient in a, for the employer desirable way; and if there are any differences between interpretations regarding the personal qualities through the two perspectives, employer and the persons looking for jobs. On the basis of the purpose of the study, some questions have been formed. These questions have been answered in this essay. The first questions discuss what consequences the channel of communication and the one-way-communication cause regarding the messages ability to reach and be interpreted by the recipient. The next question examined was how the employer and the jobseeker interpret the personal qualities in the work ads. The last thing examined is whether or not there are any differences or connections between the interpretations of the personal qualities. The theoretical reference supports our study. The theoretical references consist, among other things, of communication and the knowledge of interpretation, recruitment and job advertisement and descriptions of personal qualities.</p><p>In order to answer and approach the purpose and the questions of the study, we used a qualitative method with interviews. The study is based on two work advertisements. The creators of these ads were interviewed. Because of the purpose we wanted to have two different perspectives on the phenomenon, thus we interviewed jobseekers as well. During the interviews we focused on the respondents interpretations about the personal qualities in the work ads.</p><p>After completing the analysis and the study, we came to an overall conclusion; which was that there are differences between the employer and the jobseekers interpretation about the personal qualities. The employers interpretations is included in the jobseekers, despite this a problem regarding the interpretations occurred. These problems were shown in the form of the jobseekers wider view of the qualities, than the employers. The jobseekers wider interpretation of the qualities resulted in a larger selection of interpretations. The jobseeker can choose an interpretation that might not be equal with the employers. We also discovered that there are significant connections between some of the qualities. These connections result in a difficulty for the respondents to define the qualities in a homogeneous way. Because of the existence of these connections they are interpreted in a wider way; thus differences was also discovered, which reconnects to our overall conclusion.</p>

Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion. Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred. Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper. / Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag. Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett. Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.

I dagens arbetsliv verkar det, överlag, som att det ställs höga krav på personliga egenskaper. Det som bestämmer vilka egenskaper som tas med i en platsannons är vilka personliga krav tjänsten fordrar för att en anpassning till arbetsgruppen ska vara möjlig. Vid utformandet av en platsannons bör de personliga egenskaperna som anges tas i beaktning då tolkningar kring dem kan se ut på olika sätt beroende på vilken kontext en individ befinner sig i. Utifrån det valde vi att genomföra den här studien vars syfte var att ta reda på om det språkliga budskapet angående de personliga egenskaperna i platsannonser når fram på, ett för arbetsgivaren, önskvärt sätt; samt om det finns skillnader mellan arbetsgivarens och de arbetssökandes tolkningar gällande de personliga egenskaper som återges. Utifrån syftet har frågeställningar formulerats, som besvarats i uppsatsen. Den första frågan behandlade vilka konsekvenser kommunikationskanalen och envägskommunikationen får för hur budskapet i en platsannons når fram och tolkas av mottagaren. Nästa fråga som undersöktes var hur arbetsgivaren och de arbetssökande tolkar de personliga egenskaperna i annonserna. Slutligen besvarar frågorna tre och fyra om det finns några skillnader och samband mellan tolkningarna av de personliga egenskaperna. Vår studie stöds av en teoretisk referensram som bland annat behandlar kommunikation och tolkningslära, rekrytering och platsannonsering samt beskrivningar av de personliga egenskaper som vi har fokuserat på i undersökningen. För att få svar på syftet och frågeställningarna använde vi oss av en kvalitativ metod, med intervjuer som tillvägagångssätt. Studien utgår från två platsannonser, vars utformare vi intervjuade. Då syftet var att få två olika perspektiv på fenomenet intervjuade vi även arbetssökande. Under intervjuerna fokuserade vi till stor del på respondenternas tolkningar kring de personliga egenskaperna som fanns i platsannonserna. Efter genomförd studie samt analys av den, kom vi fram till en övergripande slutsats; vilken är att det finns skillnader mellan arbetsgivarens och de arbetssökandes tolkningar angående de personliga egenskaperna. Arbetsgivarnas tolkningar inryms i de arbetssökandes, trots det uppstod ett tolkningsproblem. Tolkningsproblemet visade sig i form av att de arbetssökande lade en bredare betydelse bakom egenskaperna än arbetsgivarna. Att de arbetssökande hade en bredare tolkning av begreppen, medförde att de hade ett större urval av tolkningar att välja på. Det ger i sin tur upphov till att den arbetssökande kan välja en tolkning som inte stämmer överens med arbetsgivarens. Vi upptäckte dessutom att det fanns betydande samband mellan egenskaperna. Med samband menar vi att egenskaperna är sammankopplade med varandra och därför upptäcktes en svårighet för våra respondenter att entydigt definiera dem. På grund av att samband mellan egenskaperna existerar så tolkas de på ett brett sätt; därför påträffades även skillnader angående tolkningarna, vilket återkopplas till vår övergripande slutsats. / Today it seems like it is important with individual personal qualities in the labour market. The factor that determines what kind of qualities that ought to be included in a work ad are which personal demands the position requires, in due to the individuals’ possible adjustment to the work group. When forming the work ad the personal qualities ought to be considered because the interpretations regarding them can appear in different ways depending on which context the individual exist in. On this basis we chose to go through with this study. The purpose of the study was to find out if the linguistic message regarding the personal qualities reaches the recipient in a, for the employer desirable way; and if there are any differences between interpretations regarding the personal qualities through the two perspectives, employer and the persons looking for jobs. On the basis of the purpose of the study, some questions have been formed. These questions have been answered in this essay. The first questions discuss what consequences the channel of communication and the one-way-communication cause regarding the messages ability to reach and be interpreted by the recipient. The next question examined was how the employer and the jobseeker interpret the personal qualities in the work ads. The last thing examined is whether or not there are any differences or connections between the interpretations of the personal qualities. The theoretical reference supports our study. The theoretical references consist, among other things, of communication and the knowledge of interpretation, recruitment and job advertisement and descriptions of personal qualities. In order to answer and approach the purpose and the questions of the study, we used a qualitative method with interviews. The study is based on two work advertisements. The creators of these ads were interviewed. Because of the purpose we wanted to have two different perspectives on the phenomenon, thus we interviewed jobseekers as well. During the interviews we focused on the respondents interpretations about the personal qualities in the work ads. After completing the analysis and the study, we came to an overall conclusion; which was that there are differences between the employer and the jobseekers interpretation about the personal qualities. The employers interpretations is included in the jobseekers, despite this a problem regarding the interpretations occurred. These problems were shown in the form of the jobseekers wider view of the qualities, than the employers. The jobseekers wider interpretation of the qualities resulted in a larger selection of interpretations. The jobseeker can choose an interpretation that might not be equal with the employers. We also discovered that there are significant connections between some of the qualities. These connections result in a difficulty for the respondents to define the qualities in a homogeneous way. Because of the existence of these connections they are interpreted in a wider way; thus differences was also discovered, which reconnects to our overall conclusion.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution. Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business. The employee also has the right to oppose a new employement situation which follows by the 6 b § 4 piece law of employee protection. Transfer of undertaking is becoming common i todays business life why it is important to analyse and clear the meaning of the transfer, from a labour law and contract law perspective. To make a contract law interpretation of what it means to leave an answer regarding a further employment is something that can involve more than as an employee oppose a continued employment. What includes the transfer of undertaking situation for an employee, in a contract law perspective? That is a question that summarizes the main purpose of this essay. My choise is to interpretate the law of contract restrictive to avoid a too general or wide meaning of the law.

<p>Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible. Expenses that have an immediate connection with incomes count as tax deductible ex-penses in the business practice. The provision about deductible representation is in this manner more restrictive than the general principle in Chapter 16 section 1 of the Swedish Income Tax Act (IL). Taxation law is complicated and it may demand interpretation of the regulations. When gaps are present in regulations, certain interpretation methods and pro-cedures can be applied in order to increase the foreseeability for the tax payer. The Swedish tax authority’s general recommendation contributes to an increased foreseeability and con-formity since their instructions play a significant role regarding deduction for representa-tion.</p><p>Personal living costs are not deductible according to Chapter 9 section 2 of the Swedish Income Tax Act (IL). The provision about representation in Chapter 16 section 2 of the Swedish Income Tax Act (IL) is not applicable on personal living costs since a strict de-mand for an immediate connection between the expenditure and business practices is re-quired. What is considered as an immediate connection between the expenditure and busi-ness practices is a matter of judgement on the basis of the circumstances in each individual case. The circumstances that need to be considered are differences between companies, type of movement, the form of representation and at how many occasions representation has occurred.</p><p>Representation can adopt the form of bribes or other improper rewards as it lies in the na-ture of representation to function as an economic lubricant. According to Chapter 9 sec-tion 10 of the Swedish Income Tax Act (IL), expenses for bribes or other improper re-wards are not deductible. The meaning of improper is not further defined in the taxation regulations. Case law emanating from the criminal regulations in Chapter 17 section 7 and Chapter 20 section 2 of the Swedish Penal Code (BrB) may instead be used to clarify this conception. A judgement of all the circumstances in each individual case must be made to determine what is considered as improper.</p> / <p>Företag använder sig av olika former av representation för att främja affärsförhandlingar. Reglerna för rätt till avdrag för representation finns i 16 kap. 2 § IL. Enligt lagrummet skall det finnas ett omedelbart samband mellan utgiften och näringsverksamheten samt att det yrkade avdraget skall vara skäligt. SKV ger ut allmänna råd rörande representation vilka skall vara vägledande. Den allmänna bestämmelsen om avdragsrätt i 16 kap. 1 § IL anger att utgifter för att förvärva eller bibehålla inkomster skall vara avdragsgilla. Utgifter som har ett samband med inkomster räknas som omkostnad i näringsverksamhet. Bestämmelsen om representationsavdrag är sålunda restriktivare än den allmänna principen om avdrags-rätt. Skattelag är komplicerad och det kan krävas tolkning av lagreglerna. För en ökad för-utsebarhet för den skattskyldige används vissa tolkningsmetoder och tolkningsförfaranden vid komplettering av luckor i lag. SKV:s allmänna råd bidrar till ökad förutsebarhet och en-hetlighet då deras anvisningar har en betydande roll vad gäller representationsavdrag.</p><p>Personliga levnadskostnader är inte avdragsgilla vilket framgår av 9 kap. 2 § IL. Bestämmel-sen om representation i 16 kap. 2 § IL är inte heller tillämpbar på det som ses som person-liga levnadskostnader då ett strikt krav på omedelbart samband med näringsverksamheten fordras. Vad som anses utgöra omedelbart samband med näringsverksamheten bedöms ut-ifrån omständigheterna i det enskilda fallet. Vid denna bedömning tas hänsyn till skillnader mellan företag, bedriven verksamhet, formen av representation samt vid hur många tillfäl-len som representation har skett.</p><p>Representation kan anta formen av mutor eller andra otillbörliga belöningar då det ligger i representationens natur att fungera som ekonomiskt smörjmedel vid affärsförhandlingar. Enligt 9 kap. 10 § IL får utgifter för mutor eller andra otillbörliga belöningar inte dras av. Vad som avses med otillbörligt framgår inte vidare av de skatterättsliga reglerna. Praxis bakom de straffrättsliga bestämmelserna i 17 kap. 7 § BrB och 20 kap. 2 § BrB får istället användas för att förklara begreppet. En samlad bedömning av omständigheterna i det en-skilda fallet måste göras vid bedömningen av otillbörlighet.</p>

Syftet med avhandlingen är att bidra till en ökad kunskap om hur litterär socialisation genom undervisning i olika kontexter påverkar elevers sätt att förhålla sig till en narrativ text och vilka konsekvenser den litterära socialisationen får för olika aspekter av litteraturreception, såsom tolkning, förståelse och begreppshantering. I denna komparativa studie används Sverige och Frankrike som exempel. Det huvudsakliga empiriska materialet består av 223 gymnasieelevers skriftliga reception av en novell. Elevernas texter har analyserats ur olika perspektiv relaterade till litterära receptionsteorier. Avhandlingen innehåller också en analys av undervisningsrelaterade aspekter som kan påverka elevens reception på den lästa texten. Analyserna visar att när man utbildas inom ett system som bygger på strukturalism och formalism, som det franska, blir huvudintresset i interaktionen med den skönlitterära texten närläsningar med fokus på berättarstrukturer och -teknik. Detta är till stor hjälp för att förstå exempelvis den yttre handlingen och berättarperspektivet. En annan aspekt är att eleverna håller sig inom de ramar som litteraturundervisningen ställer upp. Det finns också en risk för att det leder till en teknisk läsning där känslomässiga inslag utesluts. När man utbildas i ett system som likt det svenska fokuserar mer på en upplevelse- och erfarenhetsbaserad läsning, blir elevernas interagerande med texten friare. Analysen visar dock att även om en emotionell läsning kan vara nödvändig för att ge berättelsen liv, riskerar den att utgöra hinder för förståelsen. En litteraturundervisning som kombinerar läsning för nöje, förståelse och analys framstår därmed som mest effektiv för att främja såväl analytisk förmåga som läsglädje. / The aim of the thesis is to increase knowledge of how literary socialisation through education impacts students’ interaction with a narrative text and how this affects different aspects of literature reception, such as comprehension, interpretation and literary analysis. In this comparative study, Sweden and France are the contexts used as examples. The main empirical material consists of 223 comments on a short story, written by upper secondary school students in the two countries. The students’ texts have been analysed from different perspectives in relation to literary reception theories. The thesis also includes an analysis of education-related aspects that might have an impact on the way students respond to a literary text. The analyses show that when educated in a system inspired by structuralism and formalism, such as the French, the students’ interaction with the literary text is focused mainly on structures and techniques. A focus on stylistic aspects through close readings of the literary text is helpful when trying to understand the plot or the perspective. Another matter is that this system leads to students who stay within the frames that literary education raises. There is also an obvious risk of this leading to a technical reading where there is no room for emotions. When educated in a system as the Swedish, focusing on emotional and experience-based readings, students’ interaction with the literary text gives free rein to their imagination. However, the analyses show that, even though a personal, emotional reading is needed to give life to the story, it might be an obstacle to comprehension. A combination of reading for pleasure, understanding, and analysis seems to be the most efficient way of teaching literature.

The aim of this essay was to gain a deeper understanding about how school employees interpret and practice school law regarding cyber-bullying that occurs between pupils on the internet. To examine this we used a qualitative method. We completed eight interviews with five teachers, one headmaster, one school welfare officer and one special educationist. These eight school employees were from four different high schools. In our interviews we found that the school employees thought it was difficult to define different concepts within the school law such as in association with the occupation and offensive behaviour which prohibits them from interpreting the school law in the same way. These concepts were what seemed to make the law unclear when it came to situations involving cyber-bullying. We also found that they regarded the equal treatment plan as their most important tool when working with cyber-bullying even though they were uncertain about whether it was practiced when a situation emerged. This because of the school employees´ discretion that seemed to dominate more than what the school law states in most situations when it came to assessing how serious a cyber-bullying situation was and how it should be handled. We also understood that the school employees required more discussions and education regarding cyber-bullying in order to gain a deeper understanding of how to handle the problem. It seemed that cyber-bullying was not a prioritized matter due to that the employees had a lot of other things to attend too.

This bachelor thesis engages in the question of silence in the writings of Fenno-Swedish modernists Mirjam Tuominen and Gunnar Björling, silence being understood as both a poetic theme and a question of literary form. Alongside this exposition runs a discussion about the possibilities and impossibilities of interpretation in the field of academic literary studies. This query is connected to the different ideological positions of the two writers, conjoined by ideas about anti-comprehensibility. Considering certain weaknesses of classical hermeneutics as well as the theory of deconstruction, especially in the case of reading poetry, this thesis tries to point out possible routs for a practice of a more dynamic interpretation, with special regard to understanding the trope of silence in the modernist poetry of Tuominen and Björling. The composition explicitly applies a ”method of wandering” inspired by Maurice Blanchot’s understanding of the priests of Dionysus in Hölderlin’s writings – maundering in the holy night – as a metaphor for a critique-in-the-creating. This complies to Theodor W. Adorno’s idea of the aporetic situation of the interpreter and the unsolvable conflict between scientific discourse and art understood as a medium of truth in a more radical sense. The study aspires to perform a dialogue between different faculties of interpretation, and to make this dialogue viewable, so that the question of understanding remains ambiguous in line with the poetics of Tuominen and Björling. The results that follow bare the mark of aporia, but points towards a possible reading of silence (in Björling’s and Tuominen’s writings) as connected to a certain kind of sensibility and confidence in the immanence of truth in existence.

This thesis deals with the image of the Vikings. I wish to investigate how this image came to being during the 19th and early 20th century and give examples of how the Viking age was approached archaeologically during this time period. In addition to this, I discuss the image of the Vikings in relation to concepts such as nationalism, Scandinavian identity and how we use history. The aim is to contribute to the discourse about ideology in relation to history. I wish to raise awareness about how we use history and how our evaluation of the past, in this case the Viking age, affects our perception of the past and the present. I have chosen three archaeological sites in order to exemplify how archaeologists have approached the Viking age, and how archaeology can be linked to ideology. These sites are Old Uppsala and Birka in Sweden, and Hedeby in present-day Germany. In addition to this, I also discuss what role the Viking age played in the 19th century world of ideas. I read and analyse publications on the topic from different time periods and contexts. The theories used are those of Stefan Bohman, Benedict Anderson and Lise Nordenborg Myhre on nationalism and its symbolism. The discussion is also based on Evert Baudou’s theories on archaeological interpretations, as well as the theoretical framework characteristic of the 19th century, culture-historical archaeology. The Viking age played an important part in shaping a Scandinavian identity, particularly in Sweden. The loss of Finland to Russia in 1809 created a need of a new identity. In the wake of this, as well as deepened relations to Norwegians and Danes, a new ideology called scandinavism was formed with the Viking age at centre. Later, the Iron Age was of significance when the German Nazi regime needed to legitimise their policies and ideology. The excavations at Hedeby mirror the Nazi ideology, but the Swedish sites have also proven to have connections to nationalism, both at the time of excavation but also in the form of interpretation. I base my analysis on the phenomena explanation, consolidation and rejection in order to establish how the past can be used in defining the present in relation to the past. I discuss how the past is used to define the present, ourselves and our society and how it is can be used in a nationalistic setting.

I uppsatsen undersöks tolkningen och tillämpningen av undantaget från mervärdesskatt för förvaltning av särskilda investeringsfonder ur en EU-rättslig synvinkel. I svensk lagstiftning finns undantaget stadgat i 3 kap. 9 § ML. Motsvarande artikel i mervärdesskattedirektivet är art. 135.1 g). I uppsatsen undersöks hur det svenska lagrummet förhåller sig till EU-rätten. Dessutom undersöks huruvida en direktivkonform tolkning av den nationella bestämmelsen bör göras, samt om art. 135.1 g) skulle kunna åberopas med direkt effekt i en svensk domstol.