According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects are supposed to be counteracted by similar agreements. The purpose is to investigate whether the entered agreements increases transparency and effective exchange of information in accordance with the OECD´s objectives in the area. Furthermore, is there any regulation in the agreements that can be seen as potentially loopholes to avoid the exchange of information and if so; may these loopholes be justified in any way?OECD believe that the tax havens favorable tax regulation is resulting in harmful tax competition and they identify lack of transparency and lack of effective exchange of information as the main reasons.

The purpose of this master?s thesis is to study attitudes and standpoints among a few librarians towards literature with state supported distribution provided by the Swedish Arts Council. By qualitative interviews with librarians at five different public libraries, the thesis examines which attitudes that flourish concerning the titles, how the circular of books is treated, where the titles belong on the literature map and if the system is producing a standardisation of this literature and if the conception of quality is relevant. We also study how the librarians relate to intentions of the Swedish Art Council with the distributed titles and how they regard their availability. Our theoretical framework is based on Hans Hertel?s model of five literary circulations and Theodor W.

The purpose of this study is to examine the implementation of the Convention on the elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.

Bakgrunden till detta arbete är att Bioenergi i Luleå AB måste tillmötesgå kundkraven för att behålla sina marknadsandelar och ha möjlighet att utöka dessa. På senare tid har de stora kunderna börjat efterfråga bränslepellets som är certifierad enligt Forest Stewardship Council, FSC. Examensarbetets syfte var att hjälpa Bioenergi med framtagandet av en Forest Stewardship Council Chain of Custody certification. I den inledande kartläggningen användes i huvudsak intervjuer och observationer för att studera de anställda och tillverkningen. För att identifiera aktiviteter och brister i Bioenergis system studerades även interndokumentation och relevant litteratur.

The aim with this independent degree project of master thesis is to find what the user opinions of the intranet in a county council is. The paper seeks how the question about how the culture in the organisation was affected by the use of the intranet. An important part is to explore the expectations and acceptance of the intranet and get a picture of which functions and services support day-to-day work with good quality. One goal is to find out how the intranet users feel that the communication, information and usability can be developed.The focus group interview is a qualitative method that has been applied for gathering data from the respondents, who participate in the investigation from the county council. The used method is unstructured focus groups containing the three dominating categories of staff in the county council.

The Saami, a Nordic indigenous people scattered over four countries, has for centuries been regarded as parts of the national populations of the countries in which they live. During the 19th century saami demands for greater influence resulted en several changes, among them the founding of a Swedish Saami Council in 1993. The council became a popularly elected, representative institution with an agenda of its own, but also a public authority answerable to the government. The decision to attribute the council this twofold role was unusual and, from a certain point of view, even controversial: it makes it difficult to determine the location of the power to act in saami-related issues and the legitimacy to do so.This essay is about how the twofold role came into existence, what it leads to and how the seemingly contradictive duality is managed. It has an institutional approach with theories concerning institutions and etnicity as well as institutional change and handling of complicated and ambiguous demands.

This is a study of the letters from His Majesty the King to the county governor of Gotland in 1735. In the Age of Liberty the king had limited power. Royal decisions were made with the Council of the Realm where the King only had the advantage of having two votes and a casting vote. Furthermore, the Council had to act according to the decisions of the Estates of Parliament, if at least three of the four Estates were in agreement. The duties of the county governor were set out in a detailed instruction of which the most recent version was issued in 1734.

After World War II a rapid expansion of the Swedish health care took place. Theexpansion was realised chiefly as a development of the hospitals and was bothproduced and financed mainly within the public sector. The financing consisted to ahigh degree of government grants from the state to the county councils.During the period for this examination (1945-1955) the public responsibility for thehealth care was expanded. This was expressed in the publicly financed system forhealth insurance and the cut down in the charges that the patients had to pay for thehospital care. These changes led to some discussions on the national level but reformscould on the whole, with exception for the suggested reform of the open health care,be implemented.This case-study performed on the county council in Värmland shows that the degreeof consensus was enhanced on the regional level.

This study in political science examines the UN adopted resolution 1970 (2011) andresolution 1973 (2011) on the basis of foreign policy decision-making. The study aims toexplain how the UN principle of Responsibility to Protect came to be legitimized for the firsttime by the UN Security Council in the Libya conflict in 2011. By a poliheuristic perspectivethe study attempt to explain Russia and China?s acting in the voting of resolution 1970 andresolution 1973. The background to the conflict in Libya 2011 is presented in the study aswell as the Security Council?s actions during the conflict, from the beginning of the conflictuntil the adoption of resolution 1973.

The central goal of this study was to compare statements of the minister of migration in power in 1994 with those of the minister of migration in 2006. The statements reflect two peaks of refugee immigration in connection to the war in former Yugoslavia and the present war in Iraq. The study analyses the statements in a critical discourse analysis framework. More specifically the aim was to find out if there were any discursive differences in these statements and how they might manifest themselves in society. The material was composed of 12 texts, 6 for each period originating from Swedish newspapers and from the ministers' public speeches.

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.

The Secret Fashion Council blends spirituality with fashion, art and design. This jewellery collection shows the connections between parapsychology and quantum physics, based on the study of matter and energy, that everything in the universe is built of vibrations. Many believe psychics have the ability to sense this. By using the skills of a psychic, the Secret Fashion Council invites the wearer to have the jewellery ?read? and evaluated in a most special way, tracing the wearer?s spiritual past, present and future.

In this essay, I investigate Swedish possibilities to influence the Common Agricultural Policy of the European Union (CAP). After having summarized my findings, I try to explain the structure of influence by using Multi-level governance theory.Ten years have passed since Sweden joined the Union, and many changes have followed in the agricultural sector. By investigating the small country of Sweden's possibilities to influence CAP, I hope to be able to get a notion of the possibilities to influence the EU in general. The essay examines four possible paths for agricultural interests to influence the policy process in Brussels:* Through elected representatives of Sweden in the European Parliament, the Council of Ministers and in the Swedish Parliament* Through subnational institutions, such as the local authorities and regional representatives.* Through the Swedish Agricultural Office* Through the Swedish pressure group within the agricultural area, LRFThese four groups all have very different channels to the policy process on agricultural issues. The differences are mostly in terms of decisive power or advisory power and institutional contacts or lobby contacts.