The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.

Background: Recently, the Swedish food culture has expanded by leaps and bounds. Interest in food and cooking has taken more space in the Swedish welfare state. Products and icons, such as organic free range chicken or Per Moberg have had greater impact on the way we consume food. Consumers have become increasingly aware of what they should and should not be eating. With an increased interest in food, supply and distribution channels have become increasingly important for the major grocery retailers (Board of Agriculture 2011).

This essay is about integration of theoretical subjects and practical subjects at the vocational training education in a Swedish Upper secondary school. The purpose of the essay was to examine if integration of the subjects increases the students` motivation for, interest in and knowledge of the subject Swedish. Other purposes were to examine how the teachers organize their teaching of Swedish in order to adjust it to the students? interests and to examine the students? attitude towards Swedish as a subject.The essay also describes the recent development of the vocational training education of Swedish Upper secondary school and presents theories about learning and other examinations about teaching of theoretical subjects at the vocational training education.The examination carried through with a questionnaire which was distributed to the students at three programs at the school and interviews with the headmaster and two teachers. The result of the study showed that a small majority of the students believe that integration increases their motivation in and knowledge of Swedish.

Thesis purpose: The main purpose of this study is to empirically verify the applicability of Kozinets´ model on an interest, activity or lifestyle based online community, in order to develop an adaptive segmentation approach for segmenting online communities. Methodology: This research is deductive by nature, cross-sectional by design and undertakes a quantitative approach using self-completion questionnaire as a part of a web survey to collect the empirical data needed. Theoretical perspective: The main theories guiding our work and supporting the findings of this study include: market segmentation (descriptive and behavioural) and communities (consumer communities and online communities). Empirical data: A web survey with self-completion questionnaire used to gather empirical data from members of interest, activity or lifestyle based online communities. Conclusions: This study took the specific characteristics of online communities into more consideration than previous research and literature has done and also recognized that an adaptive segmentation approach is needed, depending on the communities of study.

The purpose of this study was to examine how small-scale private forest ownersmake decisions regarding pre-commercial thinning. In 2015 it is ten years agosince the storm Gudrun hit the southern parts of Sweden and now large areas arein need of pre-commercial thinning. This study is built upon qualitativeinterviews with seven small-scale private forest owners with forest properties inthe county Kronoberg. The respondents were chosen by the modelSKOGSÄGARPROFILENTM (forest owner profile).The results of the interviews showed that five categories: ownership, the stormGudrun´s impact, silviculture, forestry contacts and driving force was important.How will their purpose and aim affect the pre-commercial thinning? Personalinterests, and expectations of the next generation to take over, are purposes thisstudy has found.

Previous research shows that Swedish teenagers? reading of fiction have decreased during the last decade (Skolverket 2006). As future librarians we found ourselves asking why, and an interest to look into this was triggered. The purpose of this Bachelor thesis is therefore to examine why teenagers? reading of fiction is decreasing. Focus lies on students? perception of their own reading, both inside and outside the school environment.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

The contact company, LRF Konsult, is a consulting firm specialized in areas of law, real estate, finance and taxation. Discussions on the subject of agricultural improvement in the area of Lean, has primarily been driven by the Royal Swedish Academy of Agriculture and Forestry, where LRF Konsult also participated. This thesis can be seen as a preliminary study of how Lean can work within agricultural enterprises.The thesis primarily focuses on the possibilities dairy farms have to improve operations. What practical benefits they can obtain through the implementation of Lean. And how an implementation could take place.By visits to two dairy companies, and through interviewing their respective business leaders, an image of the companies activity for improvement, in connection to this thesis was established.

The aim with this master thesis is to study which ambitions and strategic aims Gothenburg?s district libraries have regarding their music sections. I have utilized my theory from Sanna Talja, a Finnish researcher in Library and Information Science. She identifies three perspectives in maintaining a music library. She calls them, general education, alternative and demand.

The new Library Act came in force in January 2014, external changes such as globalization and information technologies had changes the way libraries work and the new law aimed to reflect this. The aim of this study is to examine ideas surrounding the mission of the public library as it appears in the referral statements that three state agencies and three interest organizations gave to the ministry publications series Ds 2012:13. The questions this thesis examines are: what ideas can be discerned in the respond-ents' opinion regarding public library's mission? How is the con-sultation bodies? way of looking at public library's mission to-wards the government's approach? In this thesis the empirical ma-terial has been analyzed using a theoretical model called The four spaces ? a new model for the public library designed by Casper Hvenegaard Rasmussen, Henrik Jochumsen and Dorte Skot-Hansen. The model consists of four different goals and four differ-ent spaces and can be used as a basis for discussions about the public libraries role in society.

The aim for this bachelor thesis was to form a deeper understanding of librarians? occupation and professional identity and therefore we have examined library students? and educators? view on professional identity, competence and career possibilities. Our take on this was that there seems to be little interest in managerial positions and we asked ourselves why this is and if we could see a change in interest in the librarians to become. As our theoretical framework, we chose Andrew Abbott?s, 'Theory of Profession'.

The Swedish population is today exposed to more ads than ever. The number of advertising channels is growing, as well as the number of companies and their advertising expenses. As the products are becoming more alike, the harder it gets for the companies to convince the consumers their product is better than their competitors?. In order to succeed they need to understand what they communicate to the consumers through their different marketing activities, and how that affects the consumers? view of the brand and the product.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.