Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.

This study investigates the internet habits of students in the Swedish gymnasium. The part that internet plays in their lives and their attitude towards the educational system is reflected upon the philosophical background that stretches from Kant to postmodern philosophers such as Baudrillard. The aim is to create knowledge about how the social aspects of the internet affects their concepts of reality and their own and others identities. The method used for the collection of empirical data has been semi-structured interviews, preformed with students in a Swedish gymnasium. The data is then interpreted against the theoretical and philosophical background.

School and education are topics that are frequent in Swedish media. The intention of this essay has therefore been to investigate the image of teachers and their profession in Swedish daily press. The overall aim has been to analyze how teachers are portrayed in the debate that followed the TV-show Klass 9A, and by that find how the debate defines the concept of a good teacher. The representation that was found was then compared to earlier studies. The series was shown on Swedish television between January and March 2011.26 articles were chosen and the ambition was to have various perspectives represented, such as different voices and also papers from different areas of the country.

The purpose of this thesis was to investigate if Swedish agencies preserve their websites according to the Swedish archival legislations and guidelines. As a theory the OAIS Reference Model (Open Archival Information System, developed by US Consultative Committee for Space Data Systems, CCSDS) has been used as a model to show how important it is to develop strategies for public digital information which has to be preserved for long term. The ingest function in the OAIS Reference Model demands that files are prepared for long term preservation and requires that the digital information fulfils established technical requirements.In the study the Swedish National Archive and their advices about preserving websites to archivists on the Swedish agencies are being studied. To control if the agencies meet the requirements for their management and preservation of their websites a survey was sent out to investigate if Swedish agencies preserve their websites. According to the survey result, 84 of 113 agencies preserve their websites in some way. If the technical requirements really was met could not be verified in this thesis, the results was relied on the responses from the authorities.

This paper examines, through questionnaire, how young students in upper secondary school in Malmo experience social integration. It also contain what they think should be done in order to improve the integration between youth that are ethnic Swedish and youth that have a foreign background. To understand the subject we started with a review over Swedish integration politic and its influence over Malmo and social integration in the country. We have used such theoretical starting points as identity and ethnicity in relations to the social surroundings, social affinity theory and flexible mindedness, making of groups among youth and factors to promote social integration. Our conclusion is that the experience of social integration between the two groups depends on how you experience yourself.

This essay is a contribution to the process of reconstructing the meaning of a concept that has been long forsaken and somewhat forgotten. It examines the way in which the Swedish nobility perceived the politically active peasantry during the 1740s as an expression of the prevailing political culture of the period. The aim of this study is thus to understand a bygone world of thought that once existed in a very turbulent political culture. I focus on the words formed and articulated in the halls and rooms of the Swedish estates by which the thoughts, opinions and power of the Swedish government came to the fore. In doing so it is possible to say something about how the nobility, in their relationship with the peasantry, constructed an object which represented their perception of the Swedish peasant and what this meant.

The goal an purpose of this essay is to study the diffrent points of view that Swedish priest within the Swedish Church have on the Topic of same sex marriage. I will use qualitative interview as method of choice to get answers for my questions.The results of my study reveal that same sex mariiage has been a dividing issue between the different participants. Those in favour of the church´s decision to legalize same sex marriage consider love to be the most importent reason for marriage, while those who oppose the decision consider marriage to be a holy sacrament that is not easily changed..

Purpose: The purpose of this paper is to research and analyze how the establishment in new markets of small and medium Swedish fashion companies can be made more efficient from a network perspective. Methodology: The researchers have decided to take a phenomenological standpoint and undertake an exploratory study in order to gain understanding of the phenomenon of market entry and the use of networks. The researchers have chosen to undertake a qualitative study and to adopt an abductive approach. Two ?case companies? have been chosen which are Filippa K and House of Dagmar.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The aim of the work was to compare two different pricelists with the actual output from a harvester. The results have also been compared with a volume estimate of standing trees done by the Swedish Forest Agency and the ?true? value registered by the Wood Measurement Association. The study confirms that the output calculated by the computer on the harvester is more reliable than the volume of standing trees estimated by Swedish Forest Agency. .

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

The purpose of this study was to explore the approach of the personal in residential care homes, legal guardians and Refugee secretaries consider as effective in their efforts to care for and guide unaccompanied boys in the Swedish society. With the help of qualitative method and semi-structured interviews, we have taken note of eleven informants? perspective on what approach they believe to be essential in the work of integration process with unaccompanied boys. We used Empowerment and the Swedish Integration Board´s proposal on indicators of integration as a theoretical base. The results show among other things, that our informants believe the keys to integration in Sweden for the unaccompanied youth are the Swedish language, education and a stable social network.

Systematic quality work in preschool ? How preschool teachers thinking and working with systematic quality work The purpose of this study was to investigate how Swedish preschool teachers thinking and working with systematic quality work. All Swedish preschools are required to work systematically with quality. This involves several steps that follow each other in a specific order. It includes following up, documenting and evaluating preschool activities.

In a municipality in the county of Stockholm there is a preparatory class which accepts newly arrived children from other countries. In the preparatory class the education is focused on teaching students the Swedish language so that they eventually, after about 3-4 -terms, can be transferred to a "regular" class.For students with a different native language, it takes about 5-7 years longer to learn the knowledge-based language that is used in school (Gibbons 2009: foreword). This requires education in school to be linguistically developing.The purpose with this essay is to gain knowledge on how pedagogues can work in a linguistically developing manner with students who have Swedish as their second language. The comparison between education in a preparatory class and education in two regular classes at two different schools is also part of that purpose.What is the education considering linguistically developing work methods like in the preparatory class and the" regular" classes? Are there differences and similarities between the preparatory class and "regular" classes education when it comes to linguistically developing work methods? Which part of the education is adapted to a linguistically developing perspective that fits students with Swedish as a second language?Theories as the socio cultural theory, the proximal zone, and Jim Cummins model, concerning among other things language and knowledge development, is brought up and linked to the study of differences and similarities between schools.

AbstractThe comprehensive purpose of this essay is to get deeper insight, and more knowledge of how it is possible as an educationalist to integrate Swedish with outdoor education at a junior level. Children learn to read in different ways. In order to improve their reading and writing it is important to be open for alternative ways. In my survey I have chosen to interview three active educationalists. The method I selected was quality interviews.

In Jan Jagers and Stefaan Walgrave theory about populism as a political communication-style they claim that one can find this in the rhetoric of political parties. In their study of Belgian politics they found that the extreme-right party Vlaams Block has embraced this populism to a larger extent than other parties. Based on this theory this thesis aims at finding populism as a communication-style in three different Swedish political parties with the purpose to see if the extreme-right party ?The Sweden Democrats? will show populism to a larger extent than other parties, as was the case in the Belgian study.Based on Jagers and Walgraves operational definition of populism as a political communication-style this thesis applies it to the rhetoric of three different parties being ?The Social Democratic Party?, ?The Moderate Party? and ?The Sweden Democrats?. This is done in order to be able to clarify on the one hand if their theory is applicable to the Swedish case and on the other hand to what extent populism as a communication-style exists in Swedish political rhetoric.The method for this thesis has been a qualitative text analysis since and leads to the result that Jagers and Walgraves theory of populism as a communication-style is applicable to the Swedish case and that ?The Sweden Democrats? to a larger extent uses this political communication style, than the two other parties..