Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

On the first of January 2012, a new public authority was formed in Värmland, due to a new legislation on public transport. The first task for the new public authority was to produce a plan for the development of public transport. In order to do so, it had to execute an extensive consultation process about the long-term goals of public transport. The purpose of the thesis is to investigate how a public authority can use a consultation process as a means to clarify accountability and produce unified goals. To answer that, I have done a case study about how the new regional public authority in Värmland for public transport has acted in the process of writing a plan for the development of public transport.

The aim with this study is to identify and discuss discourses in public service policy documents to clarify that public service policy is political and not self-evident. The study's theoretical as well as methodological starting point is the discourse theory of Laclau and Mouffe, which ontological position is that all meaning is constructed by discourses. In the studied material, two discourses have been identified in policy concerning the content in public service media. The responsibility-discourse construct meanings of what content the policy wants to see in public service media and in the quality-discourse meanings of how the content should be is constructed. Public service policy is consistent over the period that has been studied and the study shows that there is consensus in the parliament about the regulation of the content in public service media.

The purpose of this essay was to look at how the Swedish Prison and Probation Service and the Social Service work with children who have parents in prison and what they can do to ease the contact between the children and their parents. In our study we have used different questions regarding parent role, gender, child perspective, contact possibilities and collaboration. We have interviewed six prison officers and five social workers in Skåne. We have also used previously written reports. Our conclusions are that the parent role is affected by imprisonment and more amongst the women than the men.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

The purpose of the study was to examine how exercise of authority social worker´s view and work with normality has changed. Together with the role of changes in society, as LSS (Act concerning Support and Service for Disabled), user influence and the principle of normalization had in this context. The material has been collected through a qualitative method with semi-structured interviews which were held with eight social workers. Three of them had not been active within the field of this study for more than ten years and five of them are currently working. The collected material was analyzed through the theoretical perspective social constructivism and the theoretical concept case management.

The importance of good information security and safety grows larger and larger for each day in the information society of today. This concerns citizens, companies and public authorities. At the Swedish Transport Administration, the operation of an information security and safety process has evolved over the years to guarantee that the public authority can be trusted by its citizens, cooperating companies and other public authorities. This responsibility has been assigned to the Information Security and Safety Department (Informationssa?kerhetsavdelningen, ITsa?).In this thesis the aim is to review to what extent ITsa? achieves any business benefits for the Swedish Transport Administration, and to analyze, streamline and come up with solutions to improve their workflow.

Financial bubbles are characterized by a large increase in the economic growth on the market as a whole or in specific industries. The change gives rise to an increase in the capital needed to finance this growth. Companies typically have a choice between equity and debt capital to finance its business and the mix of these types of capital is often referred to as the company?s capital structure. There has been a lot of research done in the field of financial bubbles and ofcapital structure, as of yet no studies seem to address these two areas in combination.The aim of this study is to examine if financial bubbles affect a company?s capital structure and through this also examine if the supposed changes in capital structure can be generalized.The study comprise of two identical time-series which examines the changes in leverage and the choice of financing during the Swedish real estate bubble in the early nineties and the IT-crash at the end of the 2000th century.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

This paper describes the development of direct and indirect service at the former Gothen­burg city library. This was during this period of time not the public library of the town, but a scientific library mostly serving the college, although also open to the public. Furthermore the services offered in Gothenburg are compared with those of the two old Swedish university libraries in Uppsala and Lund. The investigated direct serviceforms are "making material available", "guidance", and "localities". The indirect service areas are "the catalogue" and "the personnel and their competence".The conclusion is that the differences weren't that big and that Gothenburg city library was a modern library providing about the same services as you could find in Uppsala and Lund.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

This paper deals with how seamen onboard merchant ships flying the Swedish flag apprehendthe culture, information and leisure possibilities that offer them by the Swedish GovernrnentSeamen's Service, HKF.The objective with this work is two folded: first of all suggest some actions to be taken inorder to improve the situation for seamen, based on the results from interviews with crewsonboard three merchant ships.Secondly, draw the attention to HKF's activity in general and to the activity of the SwedishSeamen's Library in particular, for people working within libraries.The result of this examination shows that people onboard really regards the service carriedout by HKF as very good in general, but there are some activities which hopefully can beimproved. However, perhaps the most important role can be played by the shipping companies,based on the wishes that came about from the seamen. These conclusions and discussion aredealt within chapter 8..

Gender politics in Sweden is considered unique because gender policies (jämställdhet) are integrated into national politics and politicised both in the public and the private sphere. The Swedish case is therefore considered a role model by many feminist scholars.This view has been criticised by both post modern feminists and public administration scholars. Critics imply that the increased immigration and more heterogeneous population have led to a new challenge for state institutions. The Swedish model, with its universal welfare solutions, lacks the ability to recognise differences within groups. Universal solutions that treat everyone the same is no longer the most just way to treat people.The growing use of goal orientation in Swedish public administration has increased the civil servants discretion in the implementation process, and thereby the space for differentiated treatment.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

This report was undertaken at the request of the Management and maintenance department of Swedish National Road Authority (Vägverket Region Sydöst) in Jönköping.In 1992, the management and maintenance of Swedish roads were laid out on external constructors. When putting out a tender for the work, the foundation is from a national set of rules which are in constant change. This report is limited to winter road upkeep.The trend in the invitation for tenders is that it is moving from the more conventional executional demands towards the less controlling demands. The downside of functional, less controlling demands is that it is difficult to articulate how to measure them. The order authority therefore has to find ways to make sure to get what has been paid for.In connection to the invitation for tender of winter road upkeep for 2005, the new set of rules, ATB Vinter 2003 was deployed.The main purpose of this thesis is to see which the big changes in the set of rules are and how these changes affect the organisation and activities of the constructor.It is also studied how the changes in execution is perceived by road users and how it affects the possibilities of the constructor to come as a newcomer to a new area of administration.Interviews and examination of sets of rules has led to a list of a number of changes that the constructors feel affect their work in any sense.Views from road users that have come in to the order authority have been scrutinized to see how they have experienced the change.