I början av 2000-talet producerade Riksskatteverket en rapport vilken undersökte skattebortfallet inom byggbranschen. Rapporten gav bland annat ett förslag om att införa omvänd skattskyldighet för mervärdesskatt inom byggsektorn, byggmoms. Lagförslaget i prop. 2005/06:130 klubbades av Riksdagen och trädde i kraft den 1 juli år 2007. Under det första halvåret avgjorde SNI-koder vilka tjänster och företag som skulle omfattas av den omvända skattskyldigheten.

Title: Identity and self-staging in the blogosphere- A qualitative (text and semiotic) study of the fashionblog ?iMilk?Number of pages: 55 (excluding references and appendix)Author: Lea KaufmannTutor: Göran SvenssonCourse: Media- and Communication Studies DPeriod: Spring term 2013University: Uppsala UniversityPurpose: The purpose of this master thesis is to theoreticallyinterpret contemporary identity in the web by analyzingthree fashion blog posts created by Signe Siemsen.The analysis is based on theories regarding identity andself-staging in the network society. The work aims tohighlight the relatively fresh theme "Internet as anidentity-creating and identity-seeking platform" andexplores ways of using a blog in order to create a virtualidentity. The study calls for more in-depth research andfurther discussion.Material: The material consists of iMilk, a Swedish fashion blogwritten by a 21-year-old girl. The blog existed betweenSeptember 2007 and March 2010 and three posts,namely from September 2007, April 2008 and October32008, were analyzed based on theories regarding identityand internet by Manuel Castells and John Sulers.Method: The following thesis is based on a qualitative discourseanalysis and a semiotic image analysis.Main results: The thesis you are about to read shows clear signs ofhow the creator behind iMilk, Signe Siemsen, is using herblog to construct and highlight selected parts of herpersonality and to define the person she wants to be andbe seen as.

I denna uppsats har en kvalitativ studie genomförts angående chefer i offentlig förvaltning och vad som påverkat dem att säga upp sig. Forskning som redan finns angående motivation och åtagande är till stor del framtagen och applicerad i privata organisationer och företag, vilket var en av motiveringen till denna infallsvinkel i uppsatsen. Empirin har hämtats från en av Sveriges största kommuner, där alla deltagare tidigare arbetas som chefer men avlutat sin anställning under 2012. För att belysa ett fenomen med hög chefsomsättning har semistrukturerade intervjuer genomförts med chefer som arbetat i områdena äldrevårdsomsorg och funktionshinder. Data i form av information och uttalanden samlades in från deltagarna angående vad som påverkat deras beslut om uppsägning.

The purpose of this study is to gain a deeper understanding of how teachers and other people working with mathematics in a school context perceive inclusion in terms of education. In addition,the purpose is to describe their experiences of inclusive education in mathematics and to identify factors of importance for an inclusive approach to teaching mathematics. The starting point was the significance of inclusive education as regards the education system and research on the implementation of inclusive education internationally and in Sweden. The theoretical approach is founded in a special education perspective on teaching and the theory of optimal experience. The people interviewed for this study are directly or indirectly involved in the teaching of mathematicsat a school that explicitly works from an inclusive perspective.

In recent years the construction industry has been exposed to increased time pressure which has resulted in a higher amount of wastage. Today 35 % of all construction projects in Sweden is "wasted". Time pressure has risen due to increased competition on the market, with more actors entering the construction business, therefore profit margins decreased which has led to a more pressing need for decreasing the amount of wastage.Bravida is Scandinavia's largest supplier of installations and provides specialist services in electrical installations (heating and sanitation), and ventilation. Mahdi Bawaqneh's task was to investigate where, how and why wastage occurs in the company's projects and how to prevent such wastage. The thesis covers the subjects of lean production, communication in projects and planning of projects.

Abstract This essay has grown out of an interest for the subject of religion and religious education for upper secondary pupils in Sweden. Our society is characterized by cultural, religious and secular diversity, which also reflects in the classroom where individuals with different religious preferences share space and participate in discussions. One of my aims is that this essay can be a contribution for future studies in the religious field. Previous research has shown that Swedish pupils increasingly lose interest in the subject of religion (on a personal level but also more in general). There is a possibility that this picture might have changed since these studies where done, and that is what I want to investigate in this essay.

This essay focuses on the construction of so called "computer game addiction" or "computer game abuse" in the Swedish press during 2000-2006. During this period computer game addiction went from an obscure phenomenon to a legit reason for the involuntary commitment of a fourteen-year-old.The study's theory is based on several social constructionist ideas. Kitsuse and Spector's theories about constructing social problems as claims-making activities are used for understanding the actions of the individual and groups involved. Hewitt and Hall's article about quasi-theory is used to explain the construction of explainations for the new social phenomenon. Blumer's five-stage model is used for categorizing the construction of the new social problem.

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

Problem discussion: That empowerment and autonomy can lead to desirable effects on employees is clear. Previous research has found correlations between empowerment and e.g. motivation, job satisfaction, productivity, loyalty and commitment. However, a control problem arises when employees have more freedom in decision-making which could potentially lead to undesirable outcomes. It thus becomes a type of dilemma for management and managers where you have to try to balance a restrictive use of the control system (to maintain control) and an enabling use (to promote empowerment).Purpose: The purpose of this study is therefore to identify how a company can use its control system in order to achieve empowerment while maintaining acceptable levels of control.

This Master?s thesis provides insights into adult women?s fictional reading within the conceptual phrase ?a good book?. Eight qualitative and semi-structured interviews were performed in order to examine the nature of response and perceived benefits. The collected data were analyzed by Louise M. Rosenblatt?s reception-oriented transactional theory of reading and the cognitive psychology-based model of reading developed within the joint Nordic project SKRIN.

We wanted to know how the subject HIV/AIDS was handled in the Indian newspaper The Hindu, which is written in English, during a period of 16 days (30 October-14 November) in 2005 compared to the corresponding period during 2007. Because we liked to study what kind of differences there were in the reporting between these two years. In addition we also wanted to learn how people living with HIV and AIDS are represented in pictures and text. To find out this was the purpose with this investigation.The study is made from the theory of stigma, semiotics and from a professional model of the normative theory. The articles about HIV/AIDS were quantitatively analyzed with help of a schedule of codes and we performed a qualitative analysis on several articles, four from 2005 and four from 2007.

Engelsk titel: Greater opportunities than interests : Civic culture and deliberative discourse on Swedish NGO websitesThis is a critical and normative study, which examines a selection of Swedish NGO websites as potential forums for civic culture and deliberative discourse in the public sphere. Sociocultural, political and sociological and media and communication theories are combined.The work is made within a Habermasian tradition, but the importance of a hermeneutic methodology is stressed, along with the sociocultural perspective to reach an understanding of why citizens engage in politics. In contrast to much of the earlier research concerning deliberative discourses on the Internet, a more informal understanding of how people discuss politics is stressed.The questions are: What kind of civic role do the websites discursive dimensions address? What kind of civic identity do the users address in the websites resource dimensions?The empirical results are both discouraging and encouraging for advocates who put their trust in the Internet as a potential civic tool, in these times when neoliberal models of citiziens are prioritizing citizens as consumers, thus neglecting citizens as political actors. The study reveals that the websites show good results in general, regarding the civic roles and identities of the websites as both discourse and resource for the users.

AbstractTitle: Gender equality ? of course! A qualitative study on gender equal recruitment at a universityAuthor: Ingrid ÖhlundSeveral studies show that the division of gender in Swedish universities is uneven. Since universities are important organizations where our future citizens get their education and become socialized, I found it interesting to investigate how a Swedish university handles the gender equality issue in the process of recruitment. The aim of this study was to contribute with a higher level of knowledge and understanding about the recruitment process out of a gender equality perspective. The aim was also to identify which stages of the recruitment process that was vulnerable out of a gender equality perspective.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

Urban planning in Sweden has played an important role for the welfare state we have created. It has served as a way to achieve improvements. But too often decisions, about the changes, were made by those who were not directly affected by them. Democratically speaking, it is important that the group most affected by a decision also comes to make the decision. This thesis examines the motives for working with citizen participation and user participation in planning contexts.