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.

This essay researches how newspapers created fictional reader identities through their content. Three newspapers have been studied from the week first to eight of February 1890, Nya Dagligt Allehanda, Dagens Nyheter and Stockholms Nyheter. The question that the essay is attempting to answer is which fictional readers were created. This is done through both a content analysis and a deeper language analysis of the newspapers. The text is seen as an active agent, creating the identity of the reader that they imagine when they write, an ideal reader.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

Det här är en uppsats som behandlar demokratisynen hos deltagare vid European Social Forum 2008 i Malmö. Syftet med uppsatsen är att undersöka om det finns samband mellan erfarenheter av politiska handlingar, identifiering med den globala rättviserörelsen och synen på hur demokratiska beslut i allmänhet bör fattas. Individer inom den globala rättviserörelsen kan ses som handlande subjekt inom utvecklingen av demokratiska system, då rörelsen formulerar en kritik mot globalisering och odemokratiska beslutsformer och strävar efter att möjliggöra en annan form av globalisering och en annan form av demokrati. Teoretiskt tar undersökningen avstamp i tre idealtypiska demokratiformer: deltagardemokrati, deliberativ demokrati och representativ demokrati, som har tre skilda utgångspunkter när det gäller former för beslutsprocesser. Även politiskt handlande går att skilja åt teoretiskt, i form av kollektivt och individuellt politiskt handlande.

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This thesis is about language planning in Faeroese libraries as seen from the countrys specific situation, with Faeroese as a mothers tongue, but with great dominance of the Danish language within media. The purpose of my thesis is to examine language planning activities within the library, and the consequences this planning has for the system. Different theories about language planning provides a framework for my model of the library as a linguistic eco-system with actors performing status planning, represented by the government with its influence in cultural politics, the librarian with his or her library tasks and the user with his or her needs. The thesis has a qualitative attempt, and the empirical material consists of different documents about the country and materials from interviews made with seven qualified librarians, employed within general libraries in the Faeroe Islands. The analysis shows that the librarian in different ways promotes the Faeroese language within library activities, and because of the attention paid to the user in the public library he/she influences the librarians planning.

Cannibalism can have major influence on fish population dynamics. A prerequisite for cannibalism is that the cannibal and the potential victim meet, and besides density effects, the encounter rate between cannibals and their victims is therefore also largely dependent on habitat use and habitat heterogeneity. In this study I quantified and compared the potential for cannibalism in stream-dwelling European grayling populations in three rivers in Jämtland by means of habitat classifications. I also analyzed population dynamic consequences of varying the potential for cannibalism in terms of intensity, using a physiological structured population model. Findings based on habitat characteristics were that the potential for cannibalism is in general not favourable in these types of streams.

The Common Agricultural Policy (CAP) in the European Union (EU) is one of the oldest fields of cooperation within the European Union. During the past decades the different Commissioners have made several proposals about changes in the CAP and many of them have not been passed but renegotiated. The present Commission has however published a report in 2011, which emphasizes that the CAP has three alternative ways to go in the future. This study aims to predict which one of these three alternative ways it is most likely that the CAP will take according to the historical institutionalist theory. When to be able to predict this text analysis is used.

Denna uppsats är en studie av bisexuella kvinnors erfarenheter av att bedriva politik i vardagslivet och på mer kollektivt organiserad nivå. Vi har undersökt hur respondenterna uppfattar det egna politiska handlingsutrymmet och hur de ser på möjligheterna att i en olikkönad relation bedriva sexualpolitik. Syftet har varit att undersöka hur kvinnorna går tillväga för att hävda ett politiskt engagemang i olika kontexter. Sju öppna samtalsintervjuer och en mailintervju har genomförts med kvinnor som har bisexuella praktiker eller begär och/eller identifierar sig som bisexuella. Vi har undersökt kring vad de formar en politisk identitet samt hur de använder handlingsstrategier som uttryck för en kritisk, politisk position.

The aim of this study is to investigate the situation in Romania concerning trafficking for sexual purposes. We look at what affect the European Union has had relating to this matter, in order to conclude what a membership implies on the fight against trafficking. A gender perspective is apparent throughout the essay and new institutionalism leads us to focus on the affect of the EU, both formally and informally. Questions to be answered revolves around the EU:s strategy against trafficking, recent trends and the implementation of the strategy in Romania, formally and informally. The study has the form of a case study and is conducted through a field study in Romania.

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 decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

This essay aims to explore the development of the common foreign and security policy within the European Union as well as the recent addition of the post of High representative in the field of the common foreign and security policy. This essay will attempt to achieve this trough exploring the questions; how have the aim of the European foreign policy developed, how the forms of cooperation has within this field developed and finally what impact will the recent addition of a high representative for the common foreign and security have. My aim is to answer these questions with the help of neo-functionalism.The results that came out of this essay point to the direction that the neo- functionalist premise about spill over effects and the notion about increased supranational influence turn out to have some validity in them. The study has shown that during the time the cooperation within the field of foreign and security policy have developed it is possible to see that supranational institutions will gain influence when the scope of integration within a policy area widens and deepens..

Recently, there have been intense discussions about the humanities and their role in society. Internationally, as well as in a Swedish context, the humanities have been regarded to be in a state of crisis. However, these discussions usually demonstrate a lack of historical perspectives based on thorough empirical research. The notion of a crisis needs to be historicized.In this study, a case is being examined where the relationship between science and society was renegotiated. In the context of World War II, a discourse has been identified in a borderland between science and politics through an analysis of Swedish journals and anthologies during the time period 1937-1947.

AbstractBetween 1989-1996 and 2000-2003 a civil war took place in Liberia. During the war many, many people were killed or were forced to flee. Another of the war's characteristics was the high number of women being sexually abused and beaten by the soldiers. The aim of this thesis is to analyze to what degree the peacekeeping personnel in Liberia, foremost staff working for the UN and agencies related to the UN, have implemented Resolution 1325 in their work. Resolution 1325 was adopted by the members of the United Nations Security Council in year 2000 and aims to increase the efforts made to secure women's rights and security in parts of the world where war and crisis prevail.