The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

Purpose/Aim: This essay explores the framing and representation of pensioners in Swedish press during the period of 2002-2008. The aim was to investigate what meaning news give elderly people on the manifest level, and also what meaning the media texts construct on the latent level.Material/Method: For this paper I have investigated framing of pensioners using quantitative analysis of 100 news articles, followed by a qualitative hermeneutic analysis applied on the most frequent frames discovered in the quantitative study.Main results: Four frames were identified concerning pensioners: crime victims, heroes in daily dues, economically advantaged and economically disadvantaged. The dualistic result in the economy frame was investigated in the qualitative research. The study revealed that pensioners as a group may have good economic standards, although there are individual differences. Three stereotypes were discovered in the articles: ?kind granny?, ?fragile and miserable? and ?look what I can do?..

The following paper is a study about how three Swedish workingclass news papers, Arbetet, Norrskensflamman and Ny Dag, describe and stigmatized the common strike braker in may 1931. I chose in particulary this month because of the tradgic events in Ådalen 14th of may 1931, where five citizens got killed by the Swedish military during a friendly demonstration and the strike braker was a part the unrest that was embossed among the organized workers in Sweden..

The purpose of this study was to examine two relatively similar product industries, of which one is successful in its commercialization and the other one is not successful. The two industries observed in this paper are both Swedish industries, and both of them produce slow moving consumer goods for the luxury consumer. The successful industry is represented by the Swedish fashion industry, more precisely The Swedish Fashion Wonder (TSFW) - a term describing the success of a specific coalition of fashion designers from Sweden. The unsuccessful industry is represented by the luxury watch industry in Sweden (LWIS). The method used to examine the two industries' inequalities is based on a qualitative study, consisting of in-depth interviews with industry expertise from both of the industries.

There is a lot of research made on second language (L2) learning (Jesney, 2004). However the relationship between foreign accent, intelligibility and acoustics within pronunciation tutoring is quite an unresearched area (Thorén, 2008). The aim of the study was to analyze how a course in Swedish pronunciation affected foreign accent, intelligibility and acoustics among L2-learners of Swedish. A total of 41 people participated in the study: 16 L2-learners, 4 native Swedish speakers consisting a control group and 21 perceptual assessors with Swedish as native language. The L2-learners foreign accent and intelligibility were rated by the listeners before and after a course in Swedish pronunciation on an eight-point Likert-scale.

Authors: Elina Haimi, Emelie Nordh, Kattis Sundén Title: What happens when two becomes one?Level: Bachelor of Journalism Location: University of Gothenburg Language: Swedish Number of pages: 50A simple rule that any handbook in journalism will tell you is that it?s better, if not necessary, to have at least two different sources, rather than one, when you tell a story. This will keep information accurate and non-biased. You will get closer to the truth if you hear more people. We started to wonder if this would be the case with news papers as well.

This thesis aims to explain the emergence of the Common Foreign and Security Policy of the European Union, and its institutional shaping, by using elements of Neofunctionalism and Liberal Intergovernmentalism.Using Neofunctionalism, the Common Foreign and Security Policy can be explained both as a side-effect of Europe's economic integration, and as a way to maintain the former and the European Union's position as an economic superpower. The institutional shaping is a result of lack of convergence between important national interests. Therefore it rests on a firm intergovernmental base, with rigorously limited use of supranational decision-making.For Liberal Intergovernmentalism, geopolitics and ideology, and to a certain level log-rolling, have played important roles. The reunification of Germany convinced France to form an alliance between the two countries. France, determined to achieve an economic and monetary union, thus offered Germany a political union, including a Common Foreign and Security Policy on intergovernmental terms.

Almost 10 years after the attack on World Trade Center Sept. 11 2001, Osama bin Laden was shot and killed on May 2 2011 in Pakistan. How was this event framed by the media with regards to the global war on terror? This study compares two different American newspapers ? the New York Times and the New York Daily News ? and how they framed the war on terrorism in the Middle East from May 2 to May 15 2011. By analyzing the framing in a perspective of the four functions of framing theory: define problems, diagnose causes, make moral judgments and suggest remedies, we found considerable differences in each papers frames.

The communication and mediation of information and news has, under the latest decades, increased into an incalculable amount. In the newsflow that has come up it has become more and more urgent to sort and select the relevant and correct news. Simultaneously as the information has become one of the most important goods for the western world, the criticism against media has become more loudvoiced and especially the criticism aims at the fact that publicness has become less public and the public conversation is nowadays filtrated through media. The American Joey Skaggs can be reckoned among with the group of media critics, but his course of action and methods to reach out with his critical view, stand out strikingly from the traditional media critics. Instead of, as most, aiming the criticism against media, from an outside perspective, Skaggs chooses to attack the media from the inside.

The purpose of this study was to investigate how three Swedish news publications writes about integration and immigrants. The news articles were analyzed with a rhetorical analysis. The method was supplemented with theories of media and ethnicity, agenda setting theory and gatekeeping theory. This study resulted in the conclusion that racist discourses are found in the three news publications, regardless of political color, writer or article genre. Many of the articles makes a clear division of "us and them", where "them" is defined by the text's "us", who are often Swedes.

In the social sciences, geopolitical theory is used in order to analyze states actions and commitments when it comes to foreign policy. This thesis develops a new understanding of geopolitical theory. Firstly, the development and application of geopolitical theory, from its foundations in the early twentieth century to contemporary geopolitical studies is discussed. Secondly a revised understanding of the variables integrated in the concept and how it can be operationalized as an analytical tool is presented and tested empirically.The critical assessment of the research field of geopolitical theory tells us that six different geopolitical perspectives have been considered the most influential (room, strategy, power projection, identity, affiliation and governance) when it comes to analyzing state action. This model is applied as an analytical tool and thus tested on a single case.

This study focus on how two local news papers in the northen part of Sweden reported about the investigation of illegal hunting, called Kalixhärvan, in the years of 1983-1984. The study also adress how this newspapers presented the agents that is mentioned in the newsarticles, who played an importent part during the investigation. The study is based on the analysis of eight articles involving the investigation. The aricales is selected from march 1983 to march 1984. The analys is made using the method of critical linguistics and with the theoretical ground in theories of masculinity and stereotypes.

The aim of this paper is to try to explain how specific, foreign policy decisions are made, and why one state decides to use violence against another state. A qualitative method is used, and text and documents are analysed. The two theoretical points of departure are central within foreign policy analysis: realism´s theories on external threats and constructivism´s theories on ideas´ policy influence. The empirical case chosen is the US decision to use military violence against Iraq. The paper investigates whether the real threat from Saddam Hussein´s Iraq was the cause of the American military attacks, or whether the ideas of leading politicians in the USA were decisive for the decision to invade the country.

Sweden?s most trusted news distributor, Sveriges Radio (Swedish Public Service radio broadcaster), has high ambitions with the journalism it broadcasts ? especially when it comes to gender equality and diversity. This thesis examines how gender is constructed in Dagens Eko (Today?s Echo) to find if and how power structures are expressed language-wise. Queer theory is used to look at how gender is constructed and how one can look at, and question, gender and gender hierarchies.

Identification and analysis of key success factors for an entrepreneurial firm to achieve leverage when establishing on a foreign market with a premium consumer product..