In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

This thesis analyzes the media debates generated by the election of Omar Mustafa to the board of the social democratic party, and the appointment of the conservative Minister of Labour, Elisabeth Svantesson. More specifically, the aim is to analyze newspaper material through a discourse analyze, to see if and how religious affiliation effects the possibilities to act as a political representative. Theories of othering and intersectionality serve as theoretical points of departure. Further, chains of equivalence from Laclau and Mouffe?s discourse theory are used to study how categories as ?us? and ?the other? are constructed in the material, and how these processes of categorization relate to the intersection of religion, gender and ethnicity.

The bachelor thesis examines conceptions behind the Swedish public librarian?s opinions of the public library as a meeting place. The study uses the critical discourse analysis, developed by Ernest Laclau and Chantal Mouffe, to analyze a focus group interview. The discourse analysis identifies four themes in the empirical material: the imagined arena of the meeting place, the behaviour in the meeting place, the meeting place?s librarian and the polemic against the meeting place.

Many institutions currently work with visitor participation. Participatory culture is basically to invite visitors to participate and to give an opportunity to co-creation. In my research I have studied two projects. The first one is the exhibition Hej! produced by Postmuseum (the Swedish mail museum) and the second one is Present by Riksutställningar (a Swedish government).This development indicates that the museums are on their way towards a new definition. Earlier museums were defined as a source of knowledge which purpose was to spread lore to the people.

This thesis has the purpose of developing a normative theoretical framework based on different political philosophers and scientists view on deliberative democratic theory, discourse ethics and a modified norm of citizenship. This framework is supposed to contain the ideal communicative situation for people seeking asylum. Hence, the thesis argues that political influence is best practised through communicative rights, and that people seeking asylum are in title to such rights. We conclude that the standards needed to be met in order to reach the ideal are: translators, translated information, arenas for- or channels of communication, language education, and deliberative education. Once the framework is established we focus our interest on the Swedish state.

Background: An evaluation of analysts´ forecasting ability is interesting since their estimates constitute an important part in stock valuation and investment decisions. The recent years´ development in the stock market has lead to criticism of analysts? deficient forecasts. Purpose: The purpose of this thesis is to evaluate analysts´ forecasting ability concerning companies quoted at Stockholmsbörsen between 1987 and 2002. We also intend to discuss possible explanations for analysts? behavior in case of deficient accuracy.

From a historical perspective, Sweden is a classic example of a social democratic state in view ofits early development of labor movements, democracy and focus on the welfare state. Today, as amember state of the EU, Sweden has however come to be influenced by America?s neoliberalpolities, where companies need to deliver more and better products/services while the consumerawareness and sensitivity has increased about company?s way to invest. Research shows thatScandinavian companies, primarily in Denmark and Sweden, has a leading position when it comesto responsible corporate behavior which has been the reason to our choice of studying howSwedish companies do to achieve success in CSR. To carry out this study, we have usedqualitative analysis, using semi-structures to interview companies in different industry sectors.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

The study aims to show how the publicity surrounding the Sweden Democrats have been during November in 2012 when polls for the party rose. The method that has been used is quantitative content analysis and a total of 215 articles from tabloids Expressen and Aftonbladet are encoded. The period of the encoded material has been in November 2012 and the variables have been designed to answer how much publicity Sweden Democrats have received during that period, any topic that the articles touched on, the actors that have been cited, if players have received criticism or praise, how the party looked like and if certain words were used in the articles.The theories of the study are based on agenda setting, priming, ?The spiral of silence? and democratic role of the media. They concern, among other things, how media sets the agenda for what people think is important and how after being exposed to something, subconsciously creates a feedback about the phenomenon.The results show that the Sweden Democrats have received much negative publicity at a time when their poll numbers increase, which goes against the established truth that says that positive publicity is beneficial to the parties while the negative publicity is adverse..

This study examines whether it would be profitable for travel distributors in the charter to expand its offerings to other travel related products, and also the products that are in demand. We are also studying the role that brand has for customers' choice of travel.According to Hellman, e-commerce is to be preferred since it is competitive because it gives the travel distributors the opportunity to lower down prices. Therefore, we also investigated the proportion of respondents who would consider buying these travel-related goods through the travel distributors? websiteIn support of this study, is a survey with a population of 100 charter travellers. Respondents are divided into two groups where the first group consists of people who have booked their trip in stores, and the other via the Internet.

Title: Det bortglömda valet? ? En kvantitativ undersökning av mediernas bevakning kring Europaparlamentsvalet 2009Authors: Elin Kullander and Sara LundinSubject: The media coverage of the election of the European parliament 2009Term: Spring 2014Supervisor: Mats Ekström, JMG, Gothenburg UniversityPages/words: 44/11 065Purpose: The purpose has been to investigate how great the media coverage was on the European parliament elections in 2009 and then compare the result to previous elections. The discussion is based on media?s role as a multiplier in a democracy.Method: We have used a quantitative method and studied the media coverage in four Swedish newspapers 23 days before the Swedish election on 7th of June 2009.Results: We have come to the conclusion that media is in fact meeting its democratic role as a multiplier, in any case as long as we only take in conclusion the amount of articles that has been published. We have seen that the media coverage for the first time has increased both in number of articles and in how big the articles were.

The tradition of a strong church ruling in the Swedish society ages back to the very first start of Christianity reaching the country.  Due to the separation between the church and state in 2000 in Sweden, there have been a lot of changes. No longer would the church be able to influence the politics as it had been able to do before. Since Sweden is a democratic country, the decision had to be made in a voting amongst the parties. The purpose with this paper is to understand the argumentation made by the Swedish parties Socialdemokraterna, Kristdemokraterna and Centerpartiet. This has been made using a text analysis, which studies the argumentations made by the parties in their motions.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase.

The public sector is a major purchaser of goods and services. By setting requirements for environmental and social considerations in public procurement, an authority has the possibility to use consumer power to influence the actors in a market. The purpose of this paper is to investigate public procurement of textile products in a municipality, in order to gain knowledge about factors that may be important for the use of environmental and social criteria. Håkan Hydén´s (professor in sociology of law) norm model was used as the basis of the analysis, where the conduct was investigated along three dimensions of the norm ? willingness, knowledge and system conditions ? in order to identify underlying factors that can influence the process.The results ? analyzed by using interviews and documents ? show that the procurer's willingness, motivation and knowledge are important factors in this context, as well as the political priority of the municipality.