Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It?s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren?t a popular task to do.

After the tsunami disaster in December 2004 many arguments were heared that one oft the major reasons behind the poor Swedish effort connected to the evacuation and health care of the Swedish citizens in Thailand right after the incident is the Swedish model with independent government authorities. By comparing the constitution, the political decision making tradition by the ministers and the handling of the catastrophe in the tree Scandinavian countries Denmark, Norway and Finland, plus analysing the behaviour of the Swedish foreign and prime minister from a rational choose inspired individual decision making theory the research shows that there is no proof that a constitutional change in Sweden into the traditional model with government authorities controlled by the ministers alone would led to a more effective crisis handling by the government due to crises concerning Swedish citizens out states. Although the research shows that the constitution and the tradition of decision making in the government provides the basic condition of the ministers individual rational decision making.

The aim of the study is twofold, to generate a sensory profile of Swedish wine today and to investigate the opinion of both wine producers and wine experts on viticulture in Sweden and wine from grapes grown in Sweden, achieved through a contextual analysis comprising a literature study and interviews with wine producers in Sweden and Denmark and wine experts from Sweden and Germany, and a sensory analysis at the company Ipsos. ?Mixed methods? was the chosen research strategy as the semi-structured interviews gave qualitative results and the sensory analysis would give quantitative results displayed as spider charts. There is a lack of studies investigating how the Swedish wine is perceived by consumers and consumers might be unaware that the Swedish wine, established through ?trial and error?, is increasing in quality every season, creating a need to display the sensory profile of Swedish wine to strengthening the perception of Swedish white wine. This study shows that the Swedish white wine today is a wine with a fresh, citrusy and flowery aroma and a fresh, citrusy and green apple taste, however, a sensory analysis cannot show if the attributes are those that are desired by the customer, a consumer test is necessary to conclude that. Trends point towards locally produced products, one reason why Swedish wine has great potential, yet the future needs to be secured through job opportunities and education. Creating an approval system for Swedish wine is suggested as a future improvement, it is a common procedure in most wine regions.

In this thesis, the Swedish venture capital market and its profitability is analyzed. Venture capital is defined as capital that is invested in the early stages of a company's life cycle, in the two investment stages seed/start-up and expansion.A common view is that the profitability of Swedish venture capital has not been, is not and will probably not become high either. With this in mind, we try to answer to the following questions in this thesis:? What has the profitability of Swedish venture capital actually been historically?? Which reasons could be found in order to explain the historical returns for Swedish venture capital, and which factors has been identified in international comparative studies between venture capital markets?In order to answer these questions, data showing historical returns for the Swedish, European and American venture capital market has been gathered, an extensive literature study has been performed, and three interviews with participants from the Swedish venture capital market has been conducted.We conclude that the historical returns of Swedish venture capital is in line with the general view that they have been low. We also see a trend where Swedish venture capital funds that are not specialized in one investment stage generate lower returns than more specialized funds.

It is widely recognized that the town of Södertälje, a small Swedish town of 85 000 inhabitants, has alone received more war refugees from Iraq than the US and Canada have put together. Whilst writing this thesis had nearly 6000 Iraqi refugees sought their way to Södertälje since the US invasion in Iraq 2003.Nevertheless, life is not what the media and the government retail. Six of these Iraqi refugees who resided in Södertälje share their life stories in the following thesis. They discuss their escape from Iraq and the difficulties of living in the segregated parts of Södertälje where they solely speak Arabic and Assyrian, whilst learning Swedish at sfi (Svenska för invandrare, Swedish for immigrants). Another distress is related to the unsecure future in Sweden waiting ahead.      The aim of this thesis is to engage in, and highlight the studies of six sfi-students in their endeavor to learn Swedish, whilst struggling through Swedish bureaucracy and experiencing despair due to their situation and uncertain future.       .

The aim of this study is to explore how sports journalism can include and/or exclude athletics from a national community. This study put emphasis on finding patterns from articles by Swedish sport media on non-ethnic Swedish athletics. The theories central to this study are ethnicity and nationalism, as these concepts contain reflections on why certain groups of people are excluded and/or included. Norman Faircloghs critical discourse analytical model has been selected for the study method that analyzes texts in three levels: the text level, discursive practice and social practice. Four non-ethnic Swedish athletes have been chosen to explore how they were portrayed in the media.

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 analyses ideas of gender in the Swedish radical right. The aim of the study is to see if there are any differences or similarities in the way gender is being formulated by a populist radical right party as the Sweden Democrats (Sverigedemokraterna), the extreme right party, Party of the Swedes (Svenskarnas Parti) and the extreme right movement Swedish Resistance Movement (Svenska Motståndsrörelsen). Ideas of gender are presented in the theory chapter which is used later on in the analysis to compare with the radical right organisations of Sweden. To fulfil the aim we have performed a comparative ideological analysis between the three organisations and the base for our analysis is texts from each organisation?s webpage.

Sweden?s role during the Second World War has been a matter that has been under much debate since the war?s end in 1945. The debate has however ebbed and flowed and established a discourse that Sweden was forced to give in to German demands and did so to avoid conflict that would have severely damaged Sweden. However, in 1991 a Swedish journalist Maria-Pia Boëthius published a book known as Heder och Samvete in which she explained that the Swedish concessions to Germany during the war were made out of profit rather than giving in to German demands. This sparked a debate that ended with the establishment that Sweden compromised and even broke its neutrality in favor to gain profit from the war.

AbstractTitle: Den mångtydiga svenskheten: En studie av det svensk-amerikanska föreningslivet i Kalifornien utifrån en etnisk aspekt 1910 & 1915. (The multiplicity of Swedishness: A study of the Swedish-American society?s associations in California from an ethnic point of wiew 1910 & 1915.Author: Joakim FranssonMaster Thesis in History (10p)Växjö UniversityThe purpose of this thesis is to examine the Swedish-American associations in San Francisco and Los Angeles and how they withheld or/and formed a Swedish or American ethnic identity. The primary source for obtaining that objective is the newspapers Vestkusten and California Veckoblad were the announcements from the associations are analysed. The thesis main questions are as following: Which ethnic aspects appears in the announcements from the Swedish-American associations in the newspapers Vestkusten and California Veckoblad 1910 and 1915? And What similarities and differences in the ethnic expressions appears in the primary sources during these periods?The conclusions can be briefed as there was a great variety of Swedish-American associations during the examined periods, there was a frequent occurrence in both religious and secular movements.

The aim of this thesis is to seek understanding to how a national identity is constructed. Five women and five men at the age of 21-37 years old have been interviewed during November 2005 and January 2006. All of them lived Oslo at the time. The informants have been divided into two groups, `Swedish immigrants` and `Norwegian immigrants`, none of the people interviewed is ethnic `Swedish` or `Norwegian`. The empirical material has been analysed with the help of Billig´s theory about banal nationalism and Laclau and Mouffe´s discourse analysis.

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

The purpose of this paper is to investigate when Swedish and English are used in English teaching and how the pupils view the importance of the classroom language for their language development. My research questions are ?In what situations is Swedish and English respectively spoken during the English lessons?? and ?What are the pupils' opinions concerning the significance of English and Swedish in the classroom for their language development??. To answer my questions, I have used relevant theoretical research and conducted two observations and two group interviews in a secondary school. The observations have given me an example of how it can function in the classroom and the interviews have given me the opportunity to hear the pupils' different perspectives on how it is done in the classroom and their different opinions concerning this matter. According to the research, it is of great importance that the pupils are offered the opportunity to use the English language as much as possible in the classroom.

The majority of the Swedish population were self-provided within agriculture a hundred years ago. Times do change and today the situation is the other way around - most of us live within city boundaries and only few work with farming and related agricultural businesses. One thing that has not changed though, is the need of supplies from Swedish agriculture.What do we think of those products? Are we even aware of the connection between us and agriculture? The Federation of Swedish Farmers, LRF (Lantbrukarnas riksförbund), started their project to strengthen the link between consumers and producers in 2008.This paper is part of the project and its aim is to investigate consumers' views and values upon the effects and products from Swedish agriculture.Opinions and values have been studied through interviews influenced by phenomenology. The results show that the informants in general had a positive approach and thinking concerning the products and effects from Swedish agriculture.

The aim of this paper is to compare the theology of Dietrich Bonhoeffer and the belief, confession and faith of the Swedish church in order to see similarity. The research questions that have been used are:1: What is the main feature of Dietrich Bonhoeffers theology?2. What are the main feature the belief, confession and faith of the Swedish church?3: Which are the similarities between the main feature of Dietrich Bonhoeffers theology and the main feature of Swedish church belief, confession and faith?The research method that has been used is comparative where the Dietrich Bonhoeffers theology is compared whit the Swedish church belief, confession and faith.