The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

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 paper examines, through questionnaire, how young students in upper secondary school in Malmo experience social integration. It also contain what they think should be done in order to improve the integration between youth that are ethnic Swedish and youth that have a foreign background. To understand the subject we started with a review over Swedish integration politic and its influence over Malmo and social integration in the country. We have used such theoretical starting points as identity and ethnicity in relations to the social surroundings, social affinity theory and flexible mindedness, making of groups among youth and factors to promote social integration. Our conclusion is that the experience of social integration between the two groups depends on how you experience yourself.

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..

Abstract The aim of this study is to find out how teachers view the importance of reading in the teaching of foreign languages. In relation to this, we wish to gain understanding of what teachers want to achieve with reading, how they choose texts and what difficulties they encounter in getting their students to read. Six teachers from three different upper secondary schools in southern Sweden were interviewed for the study. We also examined the text-materials that they were using for their instruction. The findings show that students read mostly adapted texts from textbooks and, to a limited extent, authentic materials.

Syfte: Syftet med denna uppsats är att öka förståelsen för företags internationella etableringsstrategier och titta på vilka möjligheter och hinder som finns i etableringsprocessen.Metod: Uppsatsens forskningsstrategi har varit att göra en fallstudie på Kina och en surveyundersökning på svenska företag som idag är representerade på den kinesiska marknaden. Vidare kombinerar studien de två vetenskapliga angreppssätten kvalitativ och kvantitativ ansats. Både primärdata i form av surveyundersökningen och ett seminarium och sekundär data i form av olika litteratur såsom böcker, vetenskapliga artiklar och internet har använts för att knyta samman våra resultat.Resultat: Uppsatsen resulterar i att de största möjligheterna som finns för svenska företag på den kinesiska marknaden är att öka sinlönsamhet och sänka sina produktionskostnader. De största hindren är lagar och förordningar, kulturella skillnader, tullavgifter, skatter och piratkopiering..

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.

Uppsatsen syftar att analysera WTO:s tvistlösningsmekanism utifrån FSC/ETI-tvisten mellan EU och USA. Den avser vidare att redogöra för eventuella politiska och ekonomiska konsekvenser av handelsdispyten. FSC/ETI-tvisten har pågått sedan 70-talet och handlar om förbjudna exportsubventioner i den amerikanska skattelagstiftningen. Mot bakrund av tillämpningen av exportsubventioner redogör analysen innebörden av Subventionsavtalet samt problematiken mellan medlemsländernas WTO-åtaganden och deras nationella suveränitet. Resultatet av analysen är att FSC/ETI-tvisten har skapat politiska spänningar mellan EU och USA och den har påverkat förhandlingsbalansen i övriga handelsfrågor mellan parterna som förts fram till WTO:s tvistlösningsorgan.

Many questions are still left unanswered regarding the period c. 450-700 AD, when hordes of Anglo-Saxon migrants landed on the British Isles and by doing so made the starting point in the foundation of England. Who were these Germanic tribes? The theories of how the migration proceeded are today many. The two major theories today concerns whether it was a question of a mass migration or a gradual migration proceeded by smaller groups of military elite.

In May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.

Since Africa?s decolonization a number of foreign economic actors have begun toemerge in several African countries and they prove a vital role in many ways. China isone of the largest actor and they have a long history of political and economic ties withAfrica. China act primarily in Africa to meet their growing economy?s demand fornatural resources, and by providing aid and trade with development countries in Africathey get important natural resources like oil and iron ore in return.

The reporting of the media will never be an exact copy of reality. Through medias way of presenting, or framing, the world that surround us all they must also affect our interpretation of it. The role of the journalist includes both chosing and excluding in the way they describe things. Studies have been made by the wellknown mediaresearcher, Kent Asp, that show how media reported in more negative wordings about Mona Sahlin, than her opponent Fredrik Reinfeldt in the period building up to the swedish elections 2010. The purpose of our study has been to compare how these politicians were being described, or framed, in the media, in regards to their gender.Our study has shown that Mona Sahlin more often than Fredrik Reinfeldt was described as being less knowledgeable, and were mentioned in the context of scandals or conflicts.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

The purpose of this essay is to analyze the media coverage of the case with Martin Schibbye and Johan Persson in the four biggest newspapers in Sweden in order to see how social constructions is created through the use of language. It is also of interest to see how nationality is represented in the material. The theory is based on Edward Said?s theory of post colonialism and the prejudices that has developed from the western way of viewing ?The orient?. It is also based on Richard Dyers theory on whiteness and binary oppositions, which shows how ?whiteness? is viewed as the norm and is also never questioned.The method is critical linguistics and based on Norman Fairclough and Michael Halliday.

My intention with this study was to examine the concepts ?mother tongue? and ?mother tongue education? and how these concepts are understood by some parents. To reach this goal I?ve conducted a qualitative study, wherein I?ve interviewed eight parents with foreign backgrounds. The study is inspired by hermeneutics in its interpretation of results.From this study I can reach several conclusions.