This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The background to this paper is the events that have taken place in the Swedish area of responsibility in Afghanistan where Swedish troops have been ambushed by the insurgents. Although the troops primarily where riding in Toyota Land Cruisers they had no casualties. I think that the Swedish force needs other vehicles that can be armed and are armoured.When I compared three different types of armoured vehicles, I found that PTGB 6 is the vehicle of choice, according to the special needs that a Swedish EOD-squad, their task and their equipment have. .

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Människors handlingar förvandlas och samordnas till samhällsprocesser i organisationer, vilket gör att organisationer blir ett centralt område att undersöka. Den offentliga sektorn är något vi alla berörs av i samhället då det är verksamheter som bedrivs av staten, kommun och landstinget. Ledarskap är en kulturpåverkande aktivitet och inom offentliga organisationer finns det många chefer. Syftet med denna uppsats är att undersöka om det finns en ledarskapskultur som innehåller New Public Management samt om det går att utläsa någon ledarstil i den offentliga organisationen, Trafikverket. Frågeställningar som besvaras i uppsatsen är: ? Vilken ledarstil finns i Trafikverket? ? Vilken ledarskapskultur finns i Trafikverket? ? Hur yttrar sig New Public Management i Trafikverket? Insamling av informationen består av en kvalitativ metod.

Syfte: Syftet med denna uppsats är att undersöka hur publikmedverkan förändrats i public service-radion i och med digitaliseringen. Publikmedverkan ska undersökas ur flera aspekter men med ett särskilt fokus på nya medieformer.Teori: Då en enskild relevant teori saknas för området publikmedverkan inom public service-radion har tidigare forskning från flera närliggande områden sammanställts i en för uppsatsens syfte unik analysmodell. Denna modell konceptualiserar infrastrukturen för publikmedverkan i public service-radion. Den beskriver hur den tekniska utvecklingen och public service-uppdraget påverkar publikmedverkan och att det främst är nya medier som används för publikmedverkan.Metod: Uppsatsens empiriska undersökning består av en kvantitativ innehållsanalys som mäter utrymmet för publikmedverkan (mängd publikgenererat innehåll i sändning och antal uppmaningar till publikmedverkan) samt vilka medieformer som används för publikmedverkan vid två tillfällen. Undersökningen består av 20 sändningstimmar 1995 och 20 sändningstimmar 2010, jämnt fördelade mellan radiokanalerna P1 och P3.Resultat: Den empiriska undersökningen visar att utrymmet för publikmedverkan har ökat i och med digitaliseringen.

The aim of this Master thesis is to describe why and how public librariesuse the social networks Facebook and Twitter. The focus is to study whatbrought about their use, how the work is carried out, ideas and objectivesbehind the use and what libraries actually convey on the networks. Themethodology is twofold: semi-structured interviews with responsiblepersonnel at four Swedish public libraries, and an ethnographic contentanalysis of four months of the libraries' status updates and tweets onFacebook and Twitter. The theoretical framework consists of a model forthe roles of the public library in society, and of discourses about thepublic library in media.Results indicate that social networks are used to market, make accessibleand inform of the library's resources and services. Furthermore, networksare used to communicate/interact with followers and to inspire people toread.

The purpose of this dissertation has been to get a deeper understanding of how, when and why the English teachers of year 6-9 at a particular multilingual school use Swedish when they teach English in a multilingual classroom. Data were collected through notes taken during observations of two teachers during one lesson each. After observing the teachers I conducted one interview with them each. Swedish was used mostly when grammar was explained and when work was done with vocabulary. If Swedish dominated during a lesson or not, depended on what was being done during the lesson. The main reason given why the teachers used Swedish in teaching English was that they were not trained to teach English in a multilingual classroom where Swedish is not the first language of all the pupils. The teachers felt it was difficult to speak English during a whole lesson when they were teaching a group of pupils who had a low level of English..

The regime theory is the dominant paradigm in the studies of urban politics in USA. It provides a set of concepts to analyse the change from government to governance in the American local politics. The regime theory postulates that governing power in local government tends to be highly fragmented. The private sector has with its control of economic resources a major influence in shaping governing decisions. In this essay I study the regime theory in a Swedish context to investigate if the theory is pertinent when studying of Swedish local governance.

Den rådande lagstiftningen kring marknadsföring av tobaksprodukter skapar problematik för Swedish Match och försvårar dess mediekommunikation. Syftet med denna uppsats är att undersöka Swedish Match marknadsföringsstrategi för produktkategorin snus, genom en modell som omfattar Porters fem konkurrenskrafter, olika alternativa kommunikationskanaler samt Carrolls CSR-pyramid. Det metodologiska tillvägagångssättet var kvalitativt och innefattade personliga intervjuer som sedan analyserades och triangulerades. Undersökningens resultat visade bland annat att de fem konkurrenskrafterna har olika betydelse för Swedish Match marknadsföringsstrategi och att en aktiv konkurrens driver företaget till innovativa lösningar och utveckling. Dessutom framkom vilka kommunikationskanaler som finns tillgängliga för Swedish Match, samt att CSR är en del i företagets interna marknadsföring..

What is a bribe? Sweden has a strict legal provision in how to handle crimes of corruption in comparison to the rest of the world. In spite of the strict law companies seem to have problems understanding the differences between what is legal and what is illegal. Bribery and corruption are not only counter-acted within the law but are also a frowned upon socially and morally. The common thought is that to accept a bribe is more corrupt than to offer one.

During the colonial period Europeans travelled to Egypt. The French had explored Egypt through the mapping and this was published in a collection of books called Déscription de l?Égypte. Exhibitions and publications like Déscription de l?Égypte, which aimed at giving a view of Egypt, raised public interest for journeys to the Orient.

The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching.  The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

In this study we have investigated who is debating on Sveriges Television. For this study we have chosen the program Debatt which is the biggest debate program in the Swedish television based on the audience. Debatt is broadcasted on Sveriges Television which is a public service broadcaster. In a quantitative content analysis, we examined the proportion of women and men participating in the program and what role they play in the debate. We chose to examine all programs of Debatt over an entire season which deals with one subject.

In the era of urbanization and globalization, many small, rural and post-industrialcities struggle for growth. The competition for citizens and visitors is intense, andone commonly used strategy is to promote the city to a target audience. Placemarketing, however, is homogenized to a great extent. Marketing thus seems likea useless approach, yet almost every city does it.By using discourse analysis and institutional theory, this essay aims to explainwhy the city of Kramfors markets itself. There are several problems arising due tothe marketing of places, especially concerning the discrepancy between the city?simage and identity.