This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

The aim of this study was to describe and analyse the constructions andinterplay of gender, ethnicity and sexuality between female and male careworkersand residents in a nursing home. To explore this from a qualitativeeveryday life?s approach, material was collected through participating observations,interviews, and informal conversation with careworkers and residents.The result points out that historical patterns of gender and caring relatedto this context still matter and affect both careworkers and residents. Forexample, female careworkers talked about the concept of caring as a genuinefemale experience, while male careworkers, who were in a minority, insteadtalked about caring in more gender-neutral words. The result also indicatesthat a larger number of male careworkers not necessarily leads to a highergrade of gender equality.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Podcast is a new audio media in Sweden and has become larger and increasingly more popular in the past few years. In line with this, companies have seen the opportunity to use this type of marketing in the new coveted media and have created a new marketing tool in the form of sponsorship. Previous studies in this field indicate that this is a very effective method to reach a broad audience, but it still is a relatively new area with very little research in existence today. This study is an analysis of how receptive listeners are to marketing through podcasts and the ability companies have to create a sustainable and effective strategy for successful marketing through this type of medium. The collection of data for this study consists of two different qualitative interviews, the first one with listeners that were chosen, and the second with the sponsor company for two of the largest podcasts in Sweden. The essay´s empirical evidence shows how receptive listeners are to marketing via podcasts, what their podcast habits look like, what form of approach in marketing they prefer, and how often they take part in different offers. From the interviews with listeners and sponsoring companies in the study, it is concluded that the best and most effective strategy for marketing through podcasts is to weave advertising in the conversation and therefore increase the credibility and disturb the listener as little as possible.

År 2014 blev komponentavskrivning ett krav för alla bolag som följer K3-regelverket och har materiella anläggningstillgångar med komponenter av betydande värde. K3 är ett principbaserat regelverk vilket innebär att företagen behöver göra sin egen tolkning för hur det ska tillämpas. Den nya redovisningsförändringen innebär att organisationerna måste anpassa deras nuvarande regler och rutiner efter det nya regelverket.Syftet med denna uppsats är att skapa ökad förståelse för förändringsprocessen vid införande av en ny redovisningsstandard och att bidra med större medvetenhet kring dess komplexitet. För att uppnå syftet så användes i studien en kvalitativ metod där det genomfördes sex semi-strukturerade intervjuer. Intervjuerna genomfördes med kommunala fastighetsbolag i Västra Götalands län som alla nyligen infört komponentavskrivning.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

In this thesis ? concerning didactics of literature ? I perform a reading and theoretical analysis of two pivotal works within reader-response theory, more precisely: Literature as Exploration (1938) and The Reader, the Text, the Poem ? The Transactional Theory of the Literary Work (1978), both written by Louise M. Rosenblatt. The object of this analysis is to examine whether Rosenblatts? theory and methodology can be used to accomplish understanding for ?the other?, what Martha C.

The potential of information technology as a means to invigorate democratic practise is constantly under discussion. Regardless of the differing opinions as to the most suitable way to utilise IT, there are certain democratic core values that have to be considered. One of these is freedom of information, defined by us as the right of every citizen to seek, obtain and express information. The aim of this study is to explore whether the use of IT as a means to enhance democracy can strengthen the citizens right to freedom of information. As an instrument for analysis we use an article by Jan van Dijk, professor of communication science.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

In this essay, I investigate Swedish possibilities to influence the Common Agricultural Policy of the European Union (CAP). After having summarized my findings, I try to explain the structure of influence by using Multi-level governance theory.Ten years have passed since Sweden joined the Union, and many changes have followed in the agricultural sector. By investigating the small country of Sweden's possibilities to influence CAP, I hope to be able to get a notion of the possibilities to influence the EU in general. The essay examines four possible paths for agricultural interests to influence the policy process in Brussels:* Through elected representatives of Sweden in the European Parliament, the Council of Ministers and in the Swedish Parliament* Through subnational institutions, such as the local authorities and regional representatives.* Through the Swedish Agricultural Office* Through the Swedish pressure group within the agricultural area, LRFThese four groups all have very different channels to the policy process on agricultural issues. The differences are mostly in terms of decisive power or advisory power and institutional contacts or lobby contacts.

Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

The aim of this study is to examine if library and archive will meet professionally in digitization projects. The study has been conducted as a discourse analysis in accordance with the methods of Norman Fairclough, professor of Linguistics at Lancaster University. The texts are seen as linguistic and semiotic elements of social events that can be analyzed as parts of the social process ? discourse. The relationship between events and structures in society will be part of the social practice.The basic data derive from five public documents collected from Swedish government agencies.