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.

The purpose of this essay is to examine the relationship between visual communication and female homosexuality within the field of magazine design. As the creative part of the project I have chosen to make a redesign of Lotus magazine, the very first Swedish magazine with lesbian and bisexual girls as the target audience. The questions of which the project is based on are: Which stereotypes, differences and similarities can be found in visual communication addressed to a heterosexual versus a homosexual target audience? What kind of design attracts non-heterosexual girls and how can I create a design for Lotus magazine that is appealing to lesbian and bisexual girls and yet still makes it possible to compete with traditional girls? magazines? In order to examine my research questions I have done literature studies within the field of gender and sexual identity in relation to visual communication. Additionally, I have analysed the design of competing magazines on the market and conducted a survey among representatives of the target audience of Lotus magazine..

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.

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.

My thesis is a study of how the perception of booktalk aimed at kids and youngsters in the Swedish educational system has changed between 1932 and 2007. A discursive reading of articles in the magazine Biblioteksbladet provides the basis for my investigation. The thesis argues that an older "authoritaritan" and "traditional" discourse has given way for a more modern, "anti-authoritaritan" and "lust"-directed discourse. The older discourse was designed to make sure that young people were provided with a certain well-defined quantity of "approved" literature. The new discourse stresses the importance of fostering kids and youngsters with a positive and enthusiastic attitude towards reading in general.

The purpose of my study is to give a good picture of what social media really is and how companies can make use of it, in their marketing strategy. It gets more important for every day that companies fully understand how social media works and how to act in the new digital channels. To be an updated marketer today, you need to fully understand social media and how it can be implemented in the company marketing strategy. This study gives you a snapshot over todays situation in the area of social media marketing.I have interviewed four different persons, who I believe have a great competence and are highly qualified for this kind of study. All of the interviewed persons work with social media marketing at a daily basis.

The purpose of my one year master?s thesis is to add a documentation of a data processing-process of photo- graphs to the administration of archives. The thesis is written from an archival science perspective which is to be seen in my choice of literature, method and questions at issue. To be able to form a documentation of a data processing-process I studied DiBiS, a company specialized in digitalizing old photographs and publish them on a online database. I also added a chapter where I studied how archival institutions used to handle their old photo- graphs in a traditional manner so the reader of this thesis will be able to understand and see the differences be- tween traditional and modern photograph management.

Background: During the last decade climbing has become more popular and the numbers of climbers in Sweden have increased considerably. Most common are overuse injuries caused by the great stress and strain climbing creates on different parts of the body. Previous studies show that 75-90% of climbing injuries are localised in the upper extremity. Injuries affecting the lower extremity occur often acute and traumatic. Based on these facts and that the number of climbers constantly grows, it is more likely that the need of care from physiotherapist among climbers will increase.

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.

During the early 1990´s, the Swedish commercial air traffic was de-regulated and the new market-condition made it possible for low-budget airlines to enter the Swedish market. The former monopolistic airline company, Scandinavian Airline Systems (SAS), was facing a new type of competition which had the advantage of offering much cheaper air trips than SAS. Adding the decrease of profitability that struck SAS as well as other airline companies after the terrorist attacks on the 11th of September, forced them to carry out a mayor reorganization programme. The programme, called ?Turn Around 2005?, was a direct economical measure that begun in 2002 and lasted until 2005 and resulted in a cost saving of 14,5 billion SEK as well as a notice or a transfer of 6000 employees.The purpose of this essay is to investigate if the opinion of the consumer, the image, corresponds with the profile that SAS wishes to mediate today.

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.

Following changes in society and other influences, the ideology of political parties can evolveover time. For example, theories exist claiming that all parties in Sweden strive towards the"middle".A good example of a political party in Sweden which recently has gained entry toparliament is the Swedish Green Party (Miljöpartiet, MP).MP was initially influenced by a green ideology (ecologism) which started as a globalmovement stating that no other ideologies shared their concerns about the environment. Thegoal of the ideology was to, via an increased influence within the political system and throughsmall-scale production, increases both natural values and people's well being. By becomingelected into parliament it is plausible that the ideology of MP could have changed due to theinfluence of for example, the realities that parliamentary every day represent.The aim with this essay was to study the changes in MP's party program from the yearof 1994 and the most recent, to see if any changes have occurred related to MP's officialideology. The study was conducted using a comparative text analysis.