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.

In this thesis we have examined Västra Götalandsregionens ways to lobby and network in the European Union. Our aim was to examine which kind of methods the region uses to lobby in a successful way in Brussels. We found that the region uses both formal and informal methods of lobbying to gain advantages in Brussels. We also wanted to locate various networks which the region is involved in to more easily have their interests satisfied. We found that they had a lot of different alliances and that it is necessary to be involved in different networks to have a chance to lobby the EU institutions.

This study sets out to investigate how the roll of the teacher is constructed in the Swedish Teachers? Unions trade publication. Based on the theory of social constructionism we have used the method of critical discourse analysis to establish dominant trends and patterns in how the roll of teacher is constructed in editorials in Swedish Lärarnas Tidning. We have established that the conflict between a modernist school tradition and a postmodern society has resulted in a dominant, traditional teacher discourse which is being simultaneously challenged by both a market-orientated discourse and a professionalization discourse. Furthermore, we attempt to highlight how these ?ideal? constructions can create problems in terms of identity construction for teachers.

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.

This essay is about the asylum and immigration politics within the EU. Due to the heavy criticism the EU has been exposed to from among others different kind of human rights organizations I have become interested to find out what kind of asylum and migration politics right now is being formed by the member states of the union. Thus the purpose is also to see if the EU is creating a policy within this area that intends to live up to the human rights obligations.My overall research question is:Which ideas characterize the asylum and immigration politics within the EU?The theoretical perspectives of universalism and particularism are used as two analytical tools in order to understand the phenomenon I am investigating and to identify its characterizing ideas. In my essay universalism and particularism are used as opposite ideal types.

Research and innovation are areas that have been evolving quickly during recent years. However, it has been difficult for individual countries to make progress on their own. To solve this problem the European union have launched the most expensive research and innovation program to this day. By combining national governments throughout Europe, the EU wants to create cutting edge technology that will strenghten the region and make the union able to compete on a worldwide stage. However, trying to combine national governments has not been easy, the programs struggle with byrocracy and member states of the European union are tentative about supranational institutions. By engaging in the program national governments have been afraid of how this will affect their sovereignty.

Corruption is a very broad definition which is not easy to define. It happens due to the phenomenon?s complexity and its many different forms and syndromes. Before fighting corruption it is therefore necessary to find its roots and form. Furthermore, many countries aspire today for a better democracy but find visible barriers on their ways in a form of corruption i.a.

The fundamental freedoms and human rights is something the countries, and its citizens, of theEuropean Union more or less take for granted. However, in recent years these rights have become atopic of discussion in the way that a debate about the Islamic headscarves has developed. Thisdebate has resulted in that a number of countries, including France, have taken legislative measuresto ban clothing that fully covers ones face. Out of these bans a discussion has arisen concerning thefundamental freedoms and human rights. These burqa bans, as it is labeled in the pubic debate, havebeen accused to wrongfully limit the individuals freedoms and human rights.This study therefore has the aim to analyze these burqa bans in relation to the European Union,United Nations and the Council of Europe?s general declarations concerning the fundamentalfreedoms and basic human rights.The main result of this study shows that these bans in fact is not a proportionally restrict in thefundamental freedoms and human rights.

This thesis aims at studying the European Union?s actions against applicant states. In this case Turkey has been chosen as a variable, because of its unique applying accession.Turkey is a country which has been applying for a membership of the European Union since 1989 and Turkey is the only state which has been searching for membership for more than twenty years. Turkey has been given a lot of critic of not fulfilling the political criteria of the Copenhagen criteria?s.

The Swedish consumption of lamb a increasing, and today we yearly eat a kilo of lamb per person each year. As a consequence the Swedish degree of self production according to lamb is steadily decreasing, and is today about 39 %.Today Swedish Meats is now cooperating with the Swedish lamb breeders organisation to raise that percentage. At the same time the European Union presents a new agricultural reform, the MTR (Mid Term Review). The shape of this new reform is not yet fully known, but the general policy has been more or less outlined. The new reform is split into three propositions: the farm model, the regional model and the mixed model.

In this pilot study, we have investigated what the two biggest newspapers Aftonbladet and Dagens Nyheter, and the two largest union affiliated journals Lärartidningen/Lärarnastidning and Skolvärlden has written about teachers in their professional roles, and investigated if and whether their reporting has changed over time. In the study, we have also examined what the newspapers and the union affiliated journals emphasize as status enhancing and status lowering factors for the Swedish teaching staff. We have furthermore analyzed our material through Leif Mathiassons theoretical framework in the anthology Uppdrag Lärare ?En antologi om status, yrkesskicklighet och framtidsdrömmar, in which he describes the creation of the image of the school as a medial and political construction. To reinforce Mathiassons theoretical framework we have also presented and used the agenda theory, the gestalt theory and the priming theory in our concluding discussion.

Metso Paper in Karlstad is acquiring Kvaerner Pulping and Kvaerner Kamfab, also located in Karlstad. Following this acquisition, there are going to be changes in the organizational structure and some employees might even loose their jobs. There are guidelines from the European Union how to handle situations like this, the purpose of these are to protect the employees. There are also Swedish laws that regulate the protection of the employees when a company is acquired, who is going to keep their job and who is to be made redundant.The transaction between the companies is large why they need an approval from the European Union. The European Union has certain demands for the approval.

In the early morning of February 24th, 2022, Russian troops crossed the border to Ukraine which started the full-scale war between Ukraine and Russia. Even though the war does not directly involve the EU or member states of the union, it affects the lives of the European people. While previous research has established that general attitudes towards the European Union and European integration has changed in some countries within the Union since the start of the war, the question remains how attitudes towards EU and European integration has changed across EU. A second unanswered question is whether populations in Western and Eastern Europe have responded differently, leading to a potential divergence or convergence in attitudes. The theory ?Rally around the flag? suggests that an outright war that border to EU will increase support for the political leadership in EU.

According to the European Union waste hierarchy, waste should first of all be minimized. Reuse and material and energy recycling come next. Lastly the waste should be thrown at the refuse tip. In the inner city of Stockholm waste handling can be done in various types of ways. The solutions vary as a result of the type of architecture of the building and its condition.

This study discusses the European Union´s influence regarding the Cyprus Conflict since 1998, when the EU began the official membership negotioations with Cyprus. The first aim of the study is to investigate in what way the EU has tried to practice influence concerning the Greek- and Turk Cypriots, but also Turkey, since Turkey is seen as a relevant party in the conflict. The second aim of the study is to examine what effects the EU´s influence has led to for the parties involved. The theoretical approach in the study is the theory Normative power, the theory stresses that Europe and the EU practices non-military power, and is able to do so because of the fact that the EU is based on internationally acknowledged desirable norms, as democracy and human rights and liberties. The result of the study shows that the EU has been an active participant concerning the Cyprus Conflict by successfully influencing the Greek- Cypriot government and Turkey e.g.