Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Title: Festivalernas Intåg ? Korröfestivalen- en bordunstämmas resa genom festivaliseringenThe Korrö festival- The establishment of a Swedish Folk Music Festival.This thesis describes how folk music festivals have been escalating during the past few and how they have influenced Swedish folk music. To reach my results I have been studying one festival in particular which is the Korrö Folk Music Festival. This event started in the mid-eighties as a small happening that attracted almost exclusively musicians that were a part of the bordooon movement. The bordoon movement gathered a couple of days in the summer at what they called the ?Korrö bordunstämma? to build instruments and play folk music.

The subject of this study has been organizational change within two Scandinavian green parties ? the Swedish Green Party and the Norwegian Green Party. Looking at the organizational changes within these two parties using Robert Michel?s famous concept the ?iron law of oligarchy?, I have studied whether these two parties have become more oligarchic after having been elected to the national parliaments of Sweden and Norway respectively. What I have found is that although these two parties still retain much of the original organizational structure that they have had, in particular the Swedish Green Party, change has occurred and seems to be occurring, at least in the Norwegian Green Party, which would indicate that the two parties have become more oligarchic.

This paper is a study of some of the mathematics textbooks that were used in Swedish public schools from 1842 to the present. During this period several revisions of the curriculum took place and led to a change of contents in the various books. The first part is a description of the books chosen and highlights from each are given and compared with the corresponding curriculum. Also social and political change and the role of men and women can be studied in the examples presented. A comparison between similar topics and how they were accounted for in the older versus the newer books follows suite.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Background: Breastfeeding frequency decrease in Sweden and infants born preterm is a particularly vulnerable group to not be breastfed according to current recommendations. Mothers of preterm infants have an extra need of support from the health care system. Mothers' self-efficacy in breastfeeding affects the outcome of breastfeeding. Health professionals' attitudes to breastfeeding have an impact on the breast feeding support they provide to the mothers.Aim: To investigate whether an intervention could strengthen self-efficacy in breastfeeding among mothers of premature babies. A further aim was to investigate whether the intervention influenced health professionals' attitudes to breastfeeding.Method/Design: An experimental study with quantitative approach in the form of questionnaire survey was conducted.

In Sweden, discussions about artistic freedom are common both in a political and media context. At the same time, the role of contemporary art in Sweden?s society continues to grow and contemporary art has become more visible to the public. In the present work, we analyze the ?artistic freedom? concept by examining what it stands for and how it is being used.

Democracy is said to uphold the dearest values and be the most moral system. But it cannot be characterized as a rigid "syste" but a continuously changing political framework, under which aims and values can be fulfilled - and replaced.The increasingly diverse and ever-changing environment of contemporary democracies forces change upon the systems' natural evolution, which makes their future features uncertain and unforeseeable. A powerful change-force doctrine does however claim change is mainly (or merely) caused by the power of ideas; the elite power over ideas can thus provide a natural foundation for the analysis of the direction of development for democracy. This study aims to provide such a foundation by reconstructing empirical and normative descriptions of democracy at two certain points in time, following extensive government studies.As a tool for analysis, this study identifies values of substantial and procedural character central to democracy theory and discourse. It further creates ideal types of democracy based on these values, to which the nature of democracy is measured.

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture.

This thesis has been developed inassociation with Strängbetong AB, Sweden.A few years backCementa AB introduced a new type of cement on the Swedish market: Byggcement,which is a Portland Limestone Cement. This type of cement is better for theenvironment and cheaper than Rapid Hardening Cement which is used today at SträngbetongAB.Strängbetong AB isvery interested in a change of cement in the factory and wants to know what ittakes to make a transition from Rapid Hardening Cement to Byggcement.This final projectaims at investigating how the workability and strength development are affectedby a transition from the existing cement to Byggcement and how we can change theproperties of the concrete by adding different types of superplasticizers. Laboratory and factoryexperiments were made, to investigate the transition..

Engblom, Gustav (2009) De nya riksdagspartierna och den politiska dagordningen ?The new parilament parties and the political agenda.?1988 and 1991 the swedish parties Miljöpartiet, Ny demokrati and Kristdemokratiska samlingspartiet made it over the 4 percent threshold and successfully entered the Swedish parliament. Sweden was once described as one of the most stable political systems in the world, but the parliament elections of 1988 and 1991 showed that Sweden was no exception from the growing instability in west democratic political systems.The stability and instability that followed in the west democratic political systems is believed to be explained by the political parties? efforts to adjust to changes in their political environment. This has lead them to cartelize and the cartel party is believed to prefer stability over triumph for various reasons.The established political parties are believed to be able to manipulate the political agenda in such a way that political topics that would have caused great turbulence in the political system, if debated, are kept away from the political agenda.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

Organizations today face changes continuously as the society, the surroundings and the technology change. The information technology used in organizations has become essential, where intranets are a big part of it. Many organizations embrace social intranets, and these kind of changes has an impact on the members in the way they work, handle information and communicate. As many organizations and the members in it face new kinds of changes, they also face new kinds of challenges. This paper presents an interview study at Smurfit Kappa Kraftliner in Piteå, whom are about to go through a change process unlike any other change they have ever gone through before.

The aim of this paper is to examine which attitudes and experiences teachers have around the wide text concept, which is found in the course plan for the Swedish subject, and to find out which function films have in their teaching. The starting point of the paper?s theoretical part is the Swedish subject?s course plans and current research concerning the wide text concept and film in teaching. In order to achieve the formulated aim, qualitative interviews have been performed with three Swedish teachers active in the later years of compulsory-school.The result shows that there are divided opinions of the actual meaning of the concept. However the three teachers agree that film has something to enrich the teaching of the Swedish language and they are for most part positive to using film in their teaching.