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.

What happens when employees within the police-force make mistakes in their line of duty? This essay set out to investigate the relationship between labour law sanctions and the criminal law punishments for wrongful acts for government employees. This relationship is also set in the perspective of how acts or statements of xenophobia are handled within the Swedish police-force. Further, the essay aims to examine the principle of ne bis in idem in relation to labour law sanctions and criminal law punishment for wrongful acts, and if these two should be considered in line with this principle. Regarding the relationship between labour law sanctions and criminal law punishment for government employees, the determination for which system to use in any given situation is not fully stipulated.

The Swedish Government has decided that Wind power should have a higher contribution to the electricity generation in Sweden. Their goal is that, by 2015, the yearly production by Wind power should generate 10 TWh. In year of 2006, the 760 wind mills in Sweden generated only 0,936 TWh. Despite good wind conditions in a large extend of Sweden's land- and coast areas, the slow rate of new wind mills establishments will likely result in unattainable goals. The major problem for new establishments of wind mills is the extensive and complicated permission process. An expert group of environmental studies (Expertgruppen för miljöstudier) was commissioned by the Government to make a report concerning the problems with the expansion of wind power in Sweden.

This research shows and analyses how pupils in ninth grade in the nine-year compulsory school look at being multilingual, at the Swedish language and at Swedish as a second language. I also want to know if language and culture knowledge are taken care of in school as it says in official documents for the Swedish school and as it also is desired in an intercultural education. For my research I do eight interviews in a suburb school south of Stockholm.My work includes a limited account for the current research about being multilingual, Swedish as a second language and about the close relationship between language and culture. The applied theory is a social constructivist theory which in short can be explained like that we construct social structures that have consequences on the individual as well as on the society.I show in my research how the view of the world around the pupils influences their view on their languages, their school and their neighbourhood. I also draw conclusions from my interviews that language knowledge is little appreciated in school and that Swedish as a second language has a low status..

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

The primary purpose of this thesis is to investigate the operation of membership criteria, which are applied against countries that wish to join the European Union (EU). More specifically, the importance of some criteria in comparison to others is considered. To answer this proposal, three questions are posed: What are the EU membership criteria? Are some criteria more important than other criteria? Does the EU treat candidate countries differently in applying the membership criteria? Three countries are used in this analysis, each country representing one recent enlargement round: Poland (2004), Romania (2007), and current candidate country Turkey. Both official documents, such as EU treaties, and unofficial documents such as statements from EU leaders are used to analyze the application of membership criteria.

The climate crisis represents a serious threat to both people and nature and it will exacerbate existing inequalities, especially for women and girls who are most at risk yet have contributed least to the problem. Climate adaptation is critical to addressing the challenges of climate change, and it requires integrating a gender perspective to take into account the specific vulnerabilities faced by women and girls, as highlighted in the Paris Agreement. This study examines the implementation of gender perspectives in Swedish governmental climate change adaptation strategies. By applying a qualitative content analysis to 24 government agencies? action plans, the study investigates how gender equality is addressed in the context of climate change adaptation.

The concept of quality is difficult to identify clearly. Many attempts to define quality havebeen made, but the resulting definition remains vague.The quality concept (in the artistic sense) has since 1974 played a leading role in Swedishcultural policy. In the spring of 2009, a publication, named ?Kulturutredningen? waspublished. This report suggested a number of changes for the Swedish cultural policy.

Our aim with this paper is to study the debate concerning the refusal of entry of the two Egyptians and the involvement of USA, to see if the Swedish sovereignty has been compromised. We have chosen two theories, realism and radicalism, to read if opinions can be identified of supporting one of them. The empiricism we selected are from debate articles in the big news papers Dagens Nyheter, Svenska Dagbladet and Expressen. We also studied the debate in the Riksdag . The method we used was qualitative and is called analysis of content.The result we could conclude was that most of the debaters are disappointed with how the government handled the whole situation, but still believes that it made the decision on itself.

What attribute affects salience on a political agenda? How come some reforms are implemented while others are not? These are essential and central questions for our society. Our society, our democracy and our everyday life are dependent of these factors; communication is the condition. In the 2011 budget from the Swedish conservative government, the question of lowering the VAT on restaurant- and catering services was the single most debated reform. This was occasioned from 2009 when the European Union allowed, for the first time since Swedish entry in 2005, a lower VAT on restaurant services.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

This thesis addresses the driving forces behind the Swedish state?s procurement of Helicopters 14 and 16 and the decommissioning of Helicopter 4. These actions have significantly affected the Swedish Armed Forces, especially the Helicopter Wing, in carrying out their operational tasks. On numerous occasions the Helicopter Wing has been unable to perform its tasks. For instance, the Nordic Battle Group 08 had no helicopters to exercise with and, until recently, Sweden had completely lacked the ability to hunt submarines with helicopters for almost ten years.This thesis also aims to compare the decisions in 1999-2000 regarding Helicopter 14 with the decisions in 2010-2011 regarding the acquisition of Helicopter 16, to find if there is a general trend and how much the Armed Forces were able to influence decisions.

For the last decades, Sweden has transformed from a state with strong elements of corporatism, to a governance of pluralistic character. This development has opened up to a new form of participation ? lobbyism ? which since has spread and commercialized. Because of this, a report on the state of Swedish democracy ? Demokratiutredningen ? was issued to examine the phenomenon of lobbyism as it was feared to challenge the functioning of a representative democracy.

Aim: This paper aims to produce a serviced office concept adjusted to Statens fastighetsverk. The concept will make SFV:s properties more attractive for renting. Method: Information has been collected from interviews with 13 different serviced office companies, one serviced office agent and eleven government authorities. Also litterateur, reports and internet have been used in gathering information.I will use following questions:¨      How is the serviced office concept designed?¨      Which customer segment should SFV direct to and what need does the segment have?¨      How shall a marketing plan look like for the concept?¨      How should a concept designed for SFV look like? Result & Conclusions: Serviced office space is a company that letting functional workspace with access to shared facilities e.g. reception, office machines, internet, phone and more.

The communication with government and municipality through Internet has in-creased during the last couple of years. Therefore we have chosen to focus our bachelor thesis in this particularly area and the needs for usable web services for the citizens. In this bachelor thesis we are studying a increasing group users, namely elderly citizens. During the study we have analysed E-governments ser-vices usability through usability tests. The combination of conversations and meetings with individuals, observations of interactions and literature studies give us the opportunity to explore the users needs.