This examination project is an investigation about the opinion and comprehension for political engagement of four young municipal politicians. The purpose with this project is to describe and understand the pronounced comprehension for political engagement. There is also an intention to investigate the educational in discussing political engagement with students in social studies at upper secondary school. The method that has been used is ?map of conceptions? because of its appropriate way to elucidate the comprehension and understanding of a certain subject. Those four young municipal politicians see political engagement as the will to improve the community. There is also an importance to have a large engagement in more areas than just one.

This essay studies the practice of both the political and the administrative leadership at the municipal level from the point of view of the politicians and the chief officers leadership role, and the relationship between politicians and administrators. I discuss and analyse how politicians and senior officials practice leadership, differences or similarities and if their practice of leadership raises any challenges in a democratic framework at the municipal level. I conducted interviews with the municipal political leader and the head of administration at the municipal level in Karlshamn and Sölvesborg. In the analysis I discuss communication as a leadership process which highlights ?enabling elements? and potentials of the leadership process.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

By the time the law of preferential right was legislated the purpose of the law was to give all creditors equal rights. The purpose of this master?s thesis is to analyze the law in force and unravel whether the purpose of the law has been fulfilled or not. If a deviation has been made I will decide whether it can be justified.Since 1st of January 2004 the preferential right regarding taxes has been abolished. Since then the claims of the Government do not have any preferential right.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It?s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren?t a popular task to do.

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.

This essay is a study about the school introduction of immigrant pupils in the Swedish compulsory school. The purpose if this study is to examine the organisation municipal school introduction for immigrant pupils in the compulsory school in Södertälje. The method I have used is qualitative research method which depends on interviews and analysis of documents.The result shows that the municipal is without a plan for the school introduction of the immigrant pupils and that the individual compulsory school has the main responsibility for the school introduction of the immigrant pupils. The result also shows that there is a need of increased teaching of mother tongue. There is also a need of competence development within intercultural pedagogy.My conclusions are that a municipal plan for the school introduction of immigrant pupils should increase the immigrant pupils? possibility to a shorter time of introduction to the compulsory school..

On the 1st of January 2009, a new regulation regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their right to deduct interest expenses. Except from the main rule two exceptions were also introduced. These eliminates the limitations, and accept the deductibility despite the above conditions.

In our paper we chose to study care management in the old age care. According to the law for the social services the needs of elderly should govern the assistance they are granted. But research has shown that municipal guidelines govern the assistance and that the elderly have to adjust their needs to them. Thus there is a discrepancy between law and practice. The aim of this study was to understand how care managers relate to municipal guidelines, laws and the requests of elderly when the application for assistance is established.

Neighbourhood offices were established in the municipal of Lund by a decision in the municipal council 1999. During following years four offices opened in the surrounding villages; Veberöd, Genarp, Södra Sandby and Dalby. By using a goal oriented model and making interviews I study whether the offices reaches the goals of more effective service, developed IT-support, a stronger local democracy and a better feeling for service. The offices has improved the information to the citizens and efforts have been made to strengthen the local democracy but more complex matters can not be handled at the offices today, which is a disappointment for many involved.To explain the result of the evaluation I use Vedungs ?A general theory of public efforts result?.

The intention with this study is to investigate how schools are affected by state and municipal documents when they organize the education for children with special needs. The study is based on following questions.How do decisions on state and municipal level of politics affect the decisions that the principals make concerning organization, and do the school leaders think that the decisions are made on the right level of liability?What is the relationship between economic decisions and pedagogical decisions?What decides whether the schools have children with special needs integrated in their ordinary classes, or if they receive segregated remedial courses, and what are the views on an equivalent education?The study is conducted through interviews with principals of three schools, one politician on municipal level and one special education teacher. The interviews are linked to an historic background as well as current studies and discourses. The study shows that there are contradictions between state, municipality and school goals.

Invasive alien plant species have historically caused major damage to ecosystems and are considered to be amongst the greatest threats to biodiversity globally. The lurking threat of harm to well functioning ecosystems has led to the development of global and regional goals and regulations which seek to stop the spread of invasive species. The Swedish Environmental Protection Agency has proposed a list of species that are specifically harmful to the Swedish flora and fauna, which includes (amongst others) garden lupin. The management of invasive species is however largely dependent on local actions, making municipal public servants key players. This qualitative study uses interviews to investigate how municipal public servants who are responsible for managing invasive alien species view this work.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

AbstractThe purpose of this study was to describe and compare the degree of selfreporting succession to the basal hygienic routines of emplyees working in municipal old peoples care versus hospital care. It is also to describe the access of material available in prevention of cross infections. The study was also carried out with a comparative and quantitative run up design. The study is based on a questionnaire in the district of Gävleborg in the spring of 2009. Nurses, auxiliaries and carers whom were in close contact with patients were asked to join the study.