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.

The aim of this paper is to describe which view the Chinese government in connection with the Olympics wants to display for the natural world and analyze if this view coincide with China?s foreign-policy goals. A qualitative content analysis is used. By using the theory of rational choice and a model with three different political approaches I want to examine whether or not the foreign-policy goals of the Chinese regime comport with the view that displays in two major newspapers in China. Since the runoff voting in Moscow in 2001 for the 2008 Olympics the Chinese government has been able to act rational and to compose different strategies to use the Games in Beijing for political propaganda.

AbstractEssay in political science, C-level, by Bo-Josef Eriksson, spring semester 2007Tutor: Susan Marton?Universal morality - does it exist? - A case study of small states foreign policy?The purpose of this essay is to examine how well does realism stand of against idealism when the focus of the study is on small states foreign policy? The essay takes it?s starting point at the debate between the two theories of international relations (IR). Realism is the theory that has had the most impact on the study of IR since the second world war. Idealism has been it?s greatest opponent and the debate is still active even up til this day.My case study of Danmarks foreign aid policy constitutes a worst critical case scenario for realism and therfore my assumptions were that idealism would be the theory that could explain the core-elements of the Danish foregin aid.

A refugee reception has been placed in Kungshall, one of Nybros residential areas. The area has a bad reputation and there are arguably prejudices about the area from the local population. I therefore want to investigate if an ethnic residential segregation exists in Kungshall, from a postcolonial perspective. The following research questions have been formulated: How do residents who doesn?t live in the refugee reception, look at ethnic residential segregation in Nybro? How has Kungshall changed since the refugee reception? Does a cultural racism exist in Kungshall? The study is a qualitative study using semi structured interviews of four people living in the residential area, a person who has moved out of the area and a person working on the housing corporation ?Nybro bostads AB?, who is one of the housing corporation responsible for the residential area Kungshall.

This essay will try to explain and compare the different development steps which Croatia and Bosnia-Herzegovina have taken after the war. How could countries with such similar backgrounds develop in such different ways? By analyzing and comparing the two countries the purpose was to examine how these countries which had so much in common could develop in so different ways. My two questions are: What similarities and differences are there between the development which Bosnia and Croatia have taken after the war? Why have Croatia succeeded and not Bosnia?My analysis showed that the main reason to the difference between these countries was that Bosnia is divided; all ethnic groups in Bosnia only consider what's best for their own ethnic group and not what's best for the country. Croatia however has expelled the Serbs which made it easier for them to have a succesfull democratic development. .

This thesis aims to describe and characterise the impact of the Kurdish question for Turkey's decision-making process and foreign relations from the 1980's until today. The Kurdish question as perceived by Ankara, is separatist, and poses a security threat to the entire country but has also international dimensions, which are responded with foreign policy actions by Turkey. Initially, a systemic view is considered in order to investigate Turkey's position in this issue in a global perspective. Moreover, this is completed with an ?Internal Politics Perspective?(Joe D Hagan), which gives a deeper understanding of the actual structures and actors in Turkish domestic policy that shape the foreign policy.

This thesis examines the Swedish labour market with a focus on the immigrant part off the population. There are big differences between the immigrant and particular non-European immigrant part off the population and native Swedes. In the first part off this thesis I will show that immigrants in Sweden have a higher rate of unemployment, lower rate off employment, lower wage incomes, higher risk off unemployment and are overrepresented in low skilled, low status jobs. Even when controlling for different factors such as education level, knowledge in the Swedish language, age etc. a big gap remains.

The thesis examines how language, culture and family structures interrelate and affect the process of migration. Vital is how women from a different ethnic background integrates during migration and in a dialogue context with us as researchers and native Swedes. The thesis is interdisciplinary and analyzes empirical data through a qualitative method by using the perspectives gender, ethnicity and identity. The empirical material consists of 7 interviews, which have been transcribed and then broken down in to quotations. Thesequotations have then been analyzed using the perspectives mentioned above.

The aim of this master's thesis is to describe the role of language and culture as ethnical identification factors and illustrate how these have been used as political weapons by the Serb regime in Kosovo during the last decade. The thesis discusses the concept of ethnicity, the relations between the politics of identity, nationalism, ethnic mobilization and the importance of language and culture. Kosovo has historically been characterized by severe ethnic antagonism between Serbs and Albanians. Different languages, cultures and religions beside political processes led to ethnic cleavages that paved the way for ethnocentrism, ethnonationalism, chauvinism, ethnic cleansing and civil war. Since 1989, the Serbian authorities have intervened in all important spheres of life, in an attempt to Serbianize Kosovo.

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.

Aim: The aim was to investigate and describe, how students on high school level in Kronoberg county self rated their health with relation to irritation, nervousness/anxiety insomnia and gender. An additional aim was to investigate if there are differences between students born in Sweden by Swedish parents, students born in Sweden by foreign-born parents and foreign-born students. Methods: A quantitative method was used to analyse data gathered from students (n=1936) on high school level in 2006. All statistical analyses were made with help of SPSS V-12. Finding: The findings showed that most of the students self rated their health as ?good?, however migrant students self rated their health as ?not so good? and they had more problems with insomnia. The overall findings showed gender differences. Particularly, foreign-born girls self rated their health as ?not so good? and reported more problems with insomnia. There was no divergence between the groups regarding irritation, nervousness/anxiety. Conclusion: School nurses and health workers must have deep knowledge about differences in gender, self- rated health and insomnia when they work with public health.

AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

Hip-hop music has long been an expressive medium used by individuals from marginalized areas in Sweden to address social issues and shape their identities. Through interviews with Swedish hip-hop artists and analysis of lyrics, this bachelor thesis explores the self-expression of the artists and how they express their views of society. It focuses on how social problems are expressed and understood, as well as on how the artists view the depiction of contemporary Swedish hip-hop music in media. Additionally, the study investigates how hip-hop artists themselves perceive the significance of their music lyrics. Furthermore, I explore the impact of music on the identity of hip-hop artists from marginalized areas, as perceived by the artists themselves. To gain a comprehensive understanding, the ethnographic study employs semi-structured interviews and participant observation with four non-ethnically Swedish hiphop artists who live or have grown up in disadvantaged areas in Sweden.

The last few decades largeincreases in institutional and foreign ownershipin Swedish listed companies have created a concernthat the traditionalSwedish ownership model are disappearing.With increasing globalizationand ever morecapital-intensive markets, so have great owners forced to admitcapital fuelled institutionaland foreign investors into their companies. By from an agency theoryperspective examine how different ownershiptypes and ownershipconstellations affects the cost ofequity, we want to see if there is reason for concern. Is the change in ownership structure affecting theSwedish listed firms?Our results show that the owneridentity or ownership constellations don?t affect the cost of equity that much.The only owner-identity that shows a significant correlation with the cost ofequity is the institutions and they relate to a lower cost of equity. Theresults show that companies with two controlling shareholders relates to lowercost of equity which can show that ownership structure affects the cost.

The concerning issue of declining number of hunters in North America is also apparent in Europe and Sweden. When the bulk of research found on human dimensions and hunting participation has almost exclusively been done in the United States, this report seeks to add to the needed knowledge on a national level focusing on the causes of hunter declines related to social factors within Sweden. Using hunter data reaching from commune, county to National level, this report describes the correlation between a number of variables and the hunting participation in Sweden.The typical Swedish hunter lives in an area with low population density, the person usually has higher education, the living situation is stable with no recent moving and there is relatively good access to forest land. Persons with weaker connection to the Swedish culture such as foreign citizens, people with foreign background and people born outside ?the Nordic countries? are less likely to start hunt or participate in hunting.A strong relationship was found between the favorite game, moose (Alces alces), and the amount of hunters participating in the hunting.