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.

The purpose with this essay is to find out which demands the syllabus for the Swedish language make on the pupils in compulsory school compared to some active teachers? point of view. The method I have used to find out is a qualitative interview, where I have interviewed four Swedish teachers of various professional experiences.After the change of government in 1991, the new curriculum committee had a mission where the goal was to develop the best school in Europe. A national target was introduced and the goals were proposed to be of two kinds; goals to strive for and goals to achieve. A problem in this is that the knowledge that pupils in ninth grade will acquire, is formulated in such a manner so that not even experts in each subject would live up to the demands placed on the students.

This Thesis in Military Technology deals with experiences drawn from the forced introduction of Weapons Station 01, 2009. The work aims to identify the experiences regarding the forced procurement of military equipment to see how they can develop normal and fast procurement of equipment. The main conclusions of  this work, is to achieve greater capability and increase the military utility, are: -          Common objectives and priorities of stakeholders-          Response and joint types shall determine requirements for system-          Ensure an integrated project team also at lower levels-          Engage the integrated logistic support early in the materiel process-          Include Armed Forces staff as early as possible in the testing and validation-          Prioritize work to facilitate the rapid development of decision on use (BOA)-          Provide back up for increased redundancy in the mission area .

Uppsatsen syftar att analysera WTO:s tvistlösningsmekanism utifrån FSC/ETI-tvisten mellan EU och USA. Den avser vidare att redogöra för eventuella politiska och ekonomiska konsekvenser av handelsdispyten. FSC/ETI-tvisten har pågått sedan 70-talet och handlar om förbjudna exportsubventioner i den amerikanska skattelagstiftningen. Mot bakrund av tillämpningen av exportsubventioner redogör analysen innebörden av Subventionsavtalet samt problematiken mellan medlemsländernas WTO-åtaganden och deras nationella suveränitet. Resultatet av analysen är att FSC/ETI-tvisten har skapat politiska spänningar mellan EU och USA och den har påverkat förhandlingsbalansen i övriga handelsfrågor mellan parterna som förts fram till WTO:s tvistlösningsorgan.

Many questions are still left unanswered regarding the period c. 450-700 AD, when hordes of Anglo-Saxon migrants landed on the British Isles and by doing so made the starting point in the foundation of England. Who were these Germanic tribes? The theories of how the migration proceeded are today many. The two major theories today concerns whether it was a question of a mass migration or a gradual migration proceeded by smaller groups of military elite.

May 2010 a project called drop-in sports was started to get boys and girlsin the ages of 13-20 more physically active and keep them away from  committing crime. With the slogan ?come as you are, whenever you want and do what you want for free ? spontaneous sports was organized. To evaluate the project a research of the activity was carried out, where two of the objectives were to investigate how responsibility and empowerment is taken. Twelve hours of observations studies were used to collect data about leadership decision-making and democratic values in forms of respect, everybody?s right to play and influence.

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.

Samhällsutvecklingen går från industrisamhälle till informationssamhälle och Försvarsmakten (FM) går fråninvasionsförsvar till insatsförsvar. Tidigare var det mer regel än undantag att civil teknologi hade sitt ursprung imilitär teknologi, t.ex. Internet. Idag är det precis tvärtom med marknadskrafterna som driver utvecklingen avt.ex. IT i ett högt tempo.

Since Africa?s decolonization a number of foreign economic actors have begun toemerge in several African countries and they prove a vital role in many ways. China isone of the largest actor and they have a long history of political and economic ties withAfrica. China act primarily in Africa to meet their growing economy?s demand fornatural resources, and by providing aid and trade with development countries in Africathey get important natural resources like oil and iron ore in return.

The reporting of the media will never be an exact copy of reality. Through medias way of presenting, or framing, the world that surround us all they must also affect our interpretation of it. The role of the journalist includes both chosing and excluding in the way they describe things. Studies have been made by the wellknown mediaresearcher, Kent Asp, that show how media reported in more negative wordings about Mona Sahlin, than her opponent Fredrik Reinfeldt in the period building up to the swedish elections 2010. The purpose of our study has been to compare how these politicians were being described, or framed, in the media, in regards to their gender.Our study has shown that Mona Sahlin more often than Fredrik Reinfeldt was described as being less knowledgeable, and were mentioned in the context of scandals or conflicts.

The purpose of this paper is to fill the gaps in current research on trade shows. The business-to-consumer aspect has been greatly ignored by academic theorists. We are aiming to make an exploratory study into during-show promotion practices. We will also create a continuation of the Hansen (1999) framework. In order to analyze "during-show promotion" two business-to-consumer trade shows; the ITB in Berlin and EuroHorse in Göteborg were visited.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

The purpose of this essay is to analyze the media coverage of the case with Martin Schibbye and Johan Persson in the four biggest newspapers in Sweden in order to see how social constructions is created through the use of language. It is also of interest to see how nationality is represented in the material. The theory is based on Edward Said?s theory of post colonialism and the prejudices that has developed from the western way of viewing ?The orient?. It is also based on Richard Dyers theory on whiteness and binary oppositions, which shows how ?whiteness? is viewed as the norm and is also never questioned.The method is critical linguistics and based on Norman Fairclough and Michael Halliday.

An ethnographic study loosely informed by the theoretical framework of distributed cognition was carried out in order to describe how mariners have adopted the Automatic Identification System (AIS) in their work practice, or"made the technology their own". AIS is a transponder-based identification and communication system that allows ships to automatically identify and track each other. In addition to facilitating the identification and tracking of ships, objectives behind the introduction of AIS are to"simplify informational exchange", and"provide additional information to assist situation awareness". Participant observation and interviews were made at four different ships, as well as at two shore stations. A focus group was also held at a maritime conference.

My intention with this study was to examine the concepts ?mother tongue? and ?mother tongue education? and how these concepts are understood by some parents. To reach this goal I?ve conducted a qualitative study, wherein I?ve interviewed eight parents with foreign backgrounds. The study is inspired by hermeneutics in its interpretation of results.From this study I can reach several conclusions.