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.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

Utifrån tidigare forskning om och utvärderingar av musikämnets ställning i lärarutbildningen är syftet med förestående uppsats att ytterligare belysa musikämnets situation i den svenska lärarutbildningen såsom den manifesterar sig i kursplanerna på högskolor och universitet. Föremål för analys är samtliga lärarutbildningars kursplaner i det allmänna utbildningsområdet (AUO), som tillsammans med den nationella kursplanen i musik (Kp2000) utgör underlag för besvarandet av forskningsfrågan ?På vilket sätt förbereds lärarstudenter för musikundervisning enligt Kp2000??. Ur ett hermeneutiskt perspektiv genomförs analysen baserad på fyra sökord; ?Musik?, ?Estetik?, ?Musisk? samt ?Konstnärlig?, ord hämtade ur den presenterade kontexten kring analysobjekten.

The purpose of this essay is to see if the Swedish nationalist party?Sverigedemokraterna? use religion rhetorically in their paper SD-Kuriren, and if so,then how? The method used to examine this is called rhetorical analysis. Furthermore, thetheory to explore how religion is used rhetorical is Said's Orientalism.The results show that religion is used rhetorically in the articles. Islam is explainedfrom our point of view in the west, and not their own. Islam becomes a religion that is faraway from what the Swedish culture is like, and also a religion that is violent andirrational compared to the Swedish culture, but also other religions, such as Judaism.Also, religion is used rhetorically to show that Islam is the opposite in relation toChristianity and Judaism..

Background: Companies with a high level of research, such as biotech companies, rarely generates any profit in the begining. Mostly their history is short and their pipelines usually consists of one or a few products only. Significant for the line of business is also a future very uncertain, where relevant objects of comparison are few. Altogether the facts above makes valuation of Biotech companies difficult. Swedish Biotech companies, compared to their american competitors, seem to be of relatively low value.

Title: Investor or Maecenas? ? A study on the usage of venture capital within the Swedish film industry.Author: Tobias MagnussonSupervisors: Ahmad Ahmadi, Clas GunnarssonPurpose: The purpose with this thesis is to complement the research on procurement of capital within the Swedish film industry.Methodology: The primarily research method that have been used to gather material is qualitative interviews, that has been performed with four individuals that are active in the Swedish film industry.Theory: In order to create an adequate theoretical base, theories regarding investments and cultural entrepreneurship are presented.Empirics: In this chapter the results of the interviews are presented, sorted in several subcategories. The material is thereafter analyzed and discussed in the following chapter, with the theoretical base in mind.Conclusion: The usage of venture capital within the Swedish film industry is relatively low today. Non-monetary values are the primary reason to invest in the Swedish film industry today. A significant risk diversification, together with knowledge dispersion needs to be made in order to make the Swedish film industry more attractive to investors.

This report is a result of a first survey of Halland?s gravel pits as an assignment from the County Administrative Board of Halland. The focus has been on Apalus bimaculatus, since the Swedish Environmental Protection Agency are creating a restoration program as it is red listed as Near Threatened. The purpose was also to get an overview of the pits since the County Administrative Board wants to continue this project. Apalus bimaculatus is easy to overlook since it is a short-lived beetle and it lives early in the spring.

Authors: Philip Trollér & Jasmin FrljevicTitle: A sharp striker or forwardLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 62All throughout time the Swedish language has been influenced by various external languages. And throughout the years many loanwords have been introduced to the Swedish vocabulary. And this phenomenon occurs in the texts written by Swedish sport journalists. But in what extent do loanwords from the English vocabulary occur in texts written by Swedish sportjournalists, in what types of texts they can be found. And also why the usage of loanwords occur.The purpose of our study is to find out how frequent English loanwords are in Swedish sports journalism.

This essay is about the modern Swedish Nazi movement in relation to the German Nazi movement before and during the Second World War. The analysis is made using the Nazi Myth theory as described by French philosophers Philippe Lacoue-Labarthe & Jean-Luc Nancy. Theory and method are aimed at analysing the Nazi movement as a religious one. In this essay I have identified five main Nazi Myth elements required to realize Nazi ideals and embraced by original German Nazis. Through text analysis I have studied how Swedish Nazis use and reproduce these elements.The result will show that the main elements are well represented in modern Swedish Nazi texts and must be considered as central and bearing in modern Swedish Nazism. However, modern Swedish Nazism is also different from original German Nazism in some ways, for example in view of race, land and art..

The aim of my thesis is to obtain knowledge of textile wastewater and textile sludge from an environmental perspective, which can be used as a basis for the  ?Sweden Textile Water Initiative? guidelines for a sustainable sludge management. In my study I have mainly focused on textile dyes, salts and metals and their routes during wastewater treatment.This paper is partly a literature review, which I began by identifying the pollutants discharged from each textile process. Then I studied wastewater and sludge quality, environmental aspects, possible treatment and recycling methods. I have also tried to find existing type of guidelines in order to make comparisons.

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

It is the curriculum and the syllabus for history that decides what the classbooks will include. The intention with this paper was to found out what Swedish and Norwegian classbooks writes about the union between Norway and Sweden in 1814-1905. The result has been compiled from a study with teaching materials. Two Norwegian and two Swedish books which was written for the elementary school was used in the study. The text in these books has been analysed from a number of questions.

Domestic science is an interdisciplinary subject. Furthermore domestic science is a combination of theory and practice. The basic competence, a recommendation from ?The Swedish School Institution? (Skolverket), is to enter the secondary school with minimum grade G, (godkänd) in the basic themes: Swedish, English and Mathematic. Today there are many pupils finishing their secondary school without grade in one or more basic themes; Swedish, English and Mathematic.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.