The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

The study is a case study about the green urban district, East Kvillebäcken, located in Gothenburg, Hisingen. East Kvillebäcken is the first urban district in Sweden with ambition to build sustainable according to the certification system Miljöbyggnad, which make it a pioneer project. The purpose is to investigate the upcoming and the meaning of the green urban district in East Kvillebäcken and show how public employees think the urban district can affect social, ecologic and economic aspects in the area. Dialogue interviews were done with four public employees, one estate agent and two residents. Local plans and other authority documents were used to get a deeper understanding for the case study.

The purpose of this essay is to understand and analyze why people read a local newspaper and which needs it can fulfill. The newspaper indistry is changing and so is the way we consume news. Today the readers are seen as an active group of people who choose the media, which fulfills their needs in the best possible way. This essay is based on a case study of the local newspaper Barometern. We used a qualitative research method and have done eight interviews.

In today's society, the internet is an important part of everyday life. Over recent years the number of electronic services has increased markedly. Communities such as Facebook, consume more of people's time than 5-10 years ago. How can public authorities benefit from these communities or are the municipalities not ready for this? The municipalities determine how their resources should be allocated based on the municipality's needs.

The energy sector is facing an impending paradigm shift. Today?s technology enables the end-user to generate their own energy locally at home. Furthermore, recently developed storage technologies make it possible to balance energy demand with stored energy and integrate district heating with the local power grid. This means that in the future heat and electric power will interact and energy flows is converted over energy boundaries.

The employment structure consists of different sectors, whose share of the total employment rate is all part of an economic structural conversion according to this thesis applied theoretical approach. A structural conversion, which consist of recurring crises, such as the financial crises in the early 1990s. This crisis and its effect on the Swedish economy is well-documented, while the shortage regarding the effect on a smaller scale, in a local and regional context, provides this thesis purpose. More specifically, a comparison between the two neighbouring towns of Malm? and Lund, will constitute the local contexts in this research.

For the past decades, culture has been given a role as a factor for local and regional development. But what is meant by development and in what ways culture can be of importance in this aspect can be unclear. This thesis examines the perception of the role for local and regional development of one specific cultural place and network ? the cultural cooperative Not Quite in Fengersfors, Sweden. I study the way the role as developer is expressed and interpreted in the discourse of the cultural workers who are members of the network and in the discourse of public cultural policy in the region Västra Götaland and in Åmål municipality.

The essay's purpose is to find out why municipalities engaged in local labor market policies and the study focused on a smaller survey unit. In the paper an analysis is made of the Torsås municipality's labor market policy. The work also intends to structure the political organization and their cooperation with other players. The survey methods used were interviews and a case study. The essay results are based on two interviews.

To curb greenhouse gases and mitigate climate change is one of the biggest challenges human society face today. Carbon dioxide (CO2) has accumulated rapidly in the atmosphere as a consequence of burning of fossil fuels and deforestation. The aim of this study is to explore two methods to store carbon dioxide in geological formations and biological sinks. The aim is also to discuss the two mitigation options from a sustainable perspective and whether it can lead to a better environment and benefits for local and global societies. The research questions are: Which method to store carbon dioxide, geological or biological, is the most effective? Which method to store carbon dioxide, geological or biological, has the greatest potential to promote sustainable development for local communities?The method used is a comparative case study and presents four case studies that explore the potential for CO2 storage offshore in Norway and Brazil; and in tropical forests in Mexico and Brazil.

The purpose with this study is to examine how the media coverage of the train accidentoutside Kimstad, on the night of September 12th 2010, was framed in one local (Norrköpingsnyheter) and one national newspaper (Expressen) and how the coverage of the accident wasdifferent in the local newspaper compared to the national newspaper.The material is 12 articles within a fixed time limit which is from September 13th toSeptember 15th. The material consists of six articles from each newspaper.The method we use a qualitative text analysis with its basis in medialogic, news value andframing theory.In the essay?s analysis we show a synthesis of both newspapers coverage of the train accidentoutside Kimstad and how they stand in relation to the theory of news value and we end with aterminative comment about the results.The conclusion shows that the coverage of the event was different in many ways. Expressenuses a more dramatic framing and a more sensational language which describes the eventmore badly than it was. NT uses a more informative and objective information which almosttrifles the event but which informs about relevant information for the locals.

The aim of this study is to examine the services offered by the public libraries in the context of distance learning students. I wanted to examine if there has been any discussion among the public libraries on how the new needs and demands affect them. To get a premonition on the development in Sweden I have focused on the public libraries in the province of Blekinge, which in many ways can be looked upon as precursors. Interviews have taken place with the distance learning students contacts at the local public libraries, the responsible librarian and a distance learning organiser at the local university college, the county library consultant and one of the chief librarians. I have reached the conclusion that no thorough discussion on the far-reaching aspects has taken place.

This paper investigates, through an actor-network theory perspective, how the recreation area Lo?vsta-Kyrkhamn-Riddersvik northwest of Stockholm has developed from being a dumping site into becoming a nature reserve. This investigation also tries to describe and explain which values that have been promoted in the area by the local voluntary associations and companies. Lo?vsta-Kyrkhamn-Riddersvik has been inhabited for more than 3000 years, originally with farming as the most important business.

The study aims to understand the underlying factor why McDonald's customers return despiteprevious failure customer experiences. Why do customers come back to the company thatcontributes to the former dissatisfaction? McDonald's attempt to maintain unceasingpurposeful emergence fail at the local level, where the customer contact occurs. McDonald'sofferings and customers' bounded rationality results in that customers are satisfied with an"ok" experience, which adds to their low expectations of McDonalds. This makes clear thatMcDonald's does not have to make an effort through constant adaptation at the local level toachieve a "great" level of satisfaction.

Earlier the regional social insurance office was exposed to critisism because of bad administration and a lack of providing public service. Among other things the regional social insurance office was attacked because of long investigation hours and indinstinct working methods and was blamed for not being able to solve the unhealth in the society. This lead to the reformation of the previous regional social insurance office into a government authority agency on the first of Januari, 2005. Extensive organizational changes were made so that regional social insurance office could handle the demands and become a uniform public administration. I have made a qualitative study where the purpose was to se how the changes affected the public administrators and I focused on their participation and willingness to change.

In this essay I will look at the independence of the Swedish municipalities. By looking at articles for the biggest journal in Sweden on this subject Kommun aktuellt I will look at the discussion for the years of 1978 and 1998 to see if one can draw some parallels in the debate and see if some subjects are always returning in the agenda for the independence. The autonomy of the Swedish municipalities is a very important part of the Swedish welfare model. The municipalities handles for example both the primary schools and the social welfare services. Both these institutions are money draining and the municipals right by law to claim local tax does far from all the time cover its expenses.