The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

This paper concerns the divide between secularist and anti-secularist groups in Turkey, which is related to a greater antagonism between a Kemalist and an Islamic political discourse, dominant in Turkish politics since the 1980s. The main aim of the paper is to analyse the causes of the conflict using the discourse theory of Laclau and Mouffe. The second aim is to analyse the contents of each discourse and identify the main points of conflict between them. The empirical material used in the study consists exclusively of secondary sources treating the topic, and these are analysed using the theory of identity conflicts, which is part of Laclau and Mouffe's theory. It will be argued that the attempts of Kemalism to impose strict secularism by hegemonising the concepts of ?modernity? and ?Islam? led to the creation of an alternative political discourse based on political Islam.

The purpose of this essay is to investigate how the Swedish media framed the political party, the Swedish Democrats, two weeks prior to the election of parliament in 2014. This essay starts with the historical background of the political party, the Swedish Democrats, and continues with the theoretical framework for the essay. The theoretical framework consists of three theories: framing, media logic and media?s role in the democratic society. The essay?s main problem is presented as the question: What media image was there of the Swedish Democrats before the election of parliament in 2014? The main problem is answered by using a quantitative content analysis on the essay?s empirical material, 68 news articles from four Swedish daily newspapers.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

The aim with this paper is to study how the integrational ideology of the Swedish parliaments party platforms, including the right wing Sverigedemokraterna, is formulated. The integration theories examined are assimilationism, multiculturalism, universalism and residualism. In turn these theories are simultaneously applied to the party platforms extracting explicit or implicit messages of the four former mentioned theories. The Swedish history of integration as well as immigration, which per capita is one of the highest in the European union, pinpoints the reason why this subject is due to further investigation. The results show that most of the parties contain traces of more than one integration theory, with the exception of primarily Sverigedemokraterna which focuses on assimilationism.

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

The purpose of this essay is to examinate the statements and verbal attributions of King CarlXVI Gustaf of Sweden in the early 2000?s. More exactly I?ve got two question formulations:Which statements does king Carl XVI Gustaf of Sweden make during the early 2000?s and are thesestatements, in line with the king?s attributions, non-political, party-politically neutral and noncontroversialaccording to different perspectives? Question number two is if there are to find anyboundaries for where the verbal attributions of Carl XVI Gustaf seem to go when he expresses himself inthe role as the king of Sweden and the chief of state in the early 2000?s. My procedure is to read theChristmas speeches of Carl XVI Gustaf during the 2000?s and use former beheld statements of Carl XVIGustaf to seek answers to the research questions.

Several previous studies have in different ways tried to explain how new social movements are affected by the different sets of political and social contexts within different states and societies. This essay asks the question how much the institutional aspects within the theory of Political Opportunity Structures (POS) have determined how the rather successful animal rights movements in the Netherlands and Great Britain have mobilized and acted to gain progress. Since the Netherlands and Great Britain contains different kinds of political and institutional contexts, these two states are found to be suitable for a comparative analysis of the theory's durability. A qualitative portrayal of both state's institutional political opportunity structures are presented. Then the mobilization, progress, and actions of the political party ?Party for the Animals? in the Netherlands, and a wide group of animal rights organisations in Great Britain are determined.

Examensarbetet berör frågor kring arkivering och dokumenthantering på stads-byggnadsförvaltningen i Trollhättans kommun. Problem som kommunen har är dagslägets hantering av digitala filer..

The debate surrounding the opinion polls of the political party Sverigedemokraterna, and later their results in the Swedish election has been evident. The purpose of the study is to investigate how norms of equal treatment in social work practice might be influenced by Sverigedemokraterna's understanding of culture, ethnicity, nationality and religion. The thesis is outlined through the works of Teun van Dijk and Ruth Wodak (2000) regarding racist discourse in politics, Giorel Curran (2004) explaining lesser established parties influence on the broader discourses and Anders Hellström and Tom Nilsson (2010) attempting to ideologically position Sverigedemokraterna. With the method for analyzing policy documents designed by Carol Bacchi (2009) the latest motions from Sverigedemokraterna has been analyzed. Bacchi?s theoretical framework, together with theory concerning the expression of modern racism of John Hodge (1999), Paul Gilroy (1999) and Bennedict Anderson (1996) amongst others has been used to create an understanding of the material.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

AbstractThe recruiting of lay judges to the district courts is managed by the political parties. Despite repeated efforts the parties do not succeed in recruiting lay judges that reflect the structure of the inhabitants. Why not? This is the fundamental issue of this essay.This study is a multiple case study of two parties with different success in their recruiting work. The purpose is to study the process of nomination regarding lay judges at the district courts, at the latest election (2006).

The purpose of this paper is to compare the content and political message in the election posters of the political parties Sverigedemokraterna and Feministiskt Initiativ. This is achieved through a qualitative content analysis combined with text and rhetorical analysis as well as semiotics. Out of all the election posters from Sverigedemokraterna and Feministiskt Initiativ with national spread, eight were analyzed. The conclusions of this analysis are that both political parties prefer posters with high text content with the main purpose of gathering votes, and that persons were used as motives with the objective to present the party representatives and strengthen their perceived ethos..

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.