Syfte och frågeställningar Syftet med denna uppsats var att granska skattelagstiftningen rörande sponsring, samt att jämföra de befintliga reglerna rörande sponsring med Stockholms Handelskammares förslag ny lagtext. Målet med Handelskammarens förslag är att det ska bli enklare för företag att dra utgifter för sponsring. Vi hade följande frågeställningar: Varför skall sponsring vara avdragsgill? Vilka följder kan Handelskammarens nya förslag ge? Skall avtal inom sponsring vara skriftliga? Varför anses motprestation som enbart höjer goodwill och image som gåva? Metod Rättsdogmatisk metod, som går ut på att systematisera och tolka rättsregler med hjälp av lagtext, rättspraxis och juridiska arbeten. Resultat Enligt lag skall utgifter för att förvärva och bibehålla intäkter dras av som kostnad, en sponsringsutgift skall alltså därför dras av som kostnad och därmed vara avdragsgill.

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

There have been debates on the big differences in mathematics knowledge concerning pupils in Sweden and Finland. Especially, one common issue in the discussions of education is the Pisa test results, which take up in the media. In the Pisa research the Finnish pupils get through well year after year. Because of the discussions about the distinct school systems in Sweden and Finland, I found it interesting to investigate the divergence of the curriculums in these two countries. The main research questions asked were, what are the main differences and similarities in the Swedish and Finnish curriculums in primary school? Such as, is the assignment of primary school similar in Sweden and Finland?In my study I analyzed and compared by means of the curriculum especially mathe-matics teaching in primary schools in grade three in Sweden and in grade two Fin-land.

This essay discusses the import of cod (Gadus morhua) in Sweden during the Middle Ages through isotope analysis of cod vertebrae. The isotope analysis is used to trace the cods origin to either the Baltic Sea or the Atlantic Ocean. The bones were subjected to d13C, d15N and d34S analysis; 64 of  the analyzed bones met the quality criteria. The isotop data showed that import of Atlantic cod was significant in medeval Sweden. The analysis suggests that there is no specific time or event that the sites start to import cod but this varies from site to site. .

Dagens företag lever i en alltmer komplicerad och komplex omvärld där bilden av dem skapas genom ständig samverkan mellan vad de egentligen gör och hur det förklaras vilket i sin tur skapar bilden av företaget. I Jönköpingsregionen finns det ett flertal kommunikations-, PR- och reklambyråer, definitionerna är många, men i stort erbjuder de liknande tjänster. För att kunna differentiera sig gentemot konkurrenter har positionering blivit ett allt viktigare ledningsinstrument, konsumentens bild av företaget är den avgörande faktorn mellan misslyckande och framgång och i sin tur överlevnad. Utvecklingen har medfört att nyckeln till framgång ligger i företagets förmåga att värdera och kommunicera sin interna och externa identitet i relation till sin önskade profil och inte som tidigare genom kvalité eller produktöverlägsenhet. Konsumenternas uppfattning och känsla för företaget blir den avgörande faktorn vid valet av samarbetspartner, ett finansiellt värde kan i sin tur tillskrivas varumärkesidentiteten när den bidrar till att skapa en positiv och fördelaktig bild av företagets tjänster och produkter.

During the time between 1660-1680 the nobility in Sweden came to be a gigantic landowner with 65 % of the total amount of land, but only 20 years later they lost almost half of their possessions. The eighteenth century was on its way ? a period in history were ?ordinary? people started to question the nobility?s right to be excused from tax, at the same time as farmers and the ?middlegroup? started to appropriate more and more land from the nobility and the Crown.Through King Gustav III:s document of 1789, land became free to own to whoever it was ? except from the prime nobility?s land; but the Swedish Parliament followed the wind of change, and 1809/10 this land was also free to own. At the end of 1840, the nobility owned about 19 % of the land in Sweden, and the farmers and middlegroup owned 69 %. The tide had turned...But Öja parish showed a different development compered to the rest of Sweden.

The trend of social media is a global hit and now both individuals, businesses, celebrities and politicianshave their own social media pages, which means that the visibility increases and focus lies on what'swritten and published by the person. Mediated communication are everywhere around us and affects theway we communicate with each other and also the way we look at ourselves and most importantly how weportray ourselves. The individual's perspective has become a relevant issue with the rapid moderndevelopment. One's cultural identity can be seen as a life-long project.The purpose of this paper is to do an in-depth text analysis to examine how Swedish politicians constituteand construct identities, with a focus on "the self" and the "mediatization self" on the micro-blog Twitter.The theoretical ground for this study is from a discourse analysis point of view that focus on ?the self? andthe ?meditization self?.

Syfte: Att öka kunskapen kring fenomenet företagskedjor med synlig produktionsprocess, specifikt coffee shop branschen. Detta genom att analysera hur väl budskapet från ledning når fram till konsumenten i just denna typ av organisation. Även hur god fallföretagets corporate reputation är, dvs. kopplingen från identitet till image, kommer vidare att framkomma samt vad detta kan innebär för företaget. Metod: Den valda metoden för denna uppsats är en kvalitativ undersökning av ett fallföretag, Espresso House, som ska vara ett gott exempel på en kedja med synlig produktionsprocess.

In southern Sweden, beech (Fagus silvatica) and spruce (Picea abies) are two species with similar demands on soil properties. With increased global warming and high acid deposition the future may bring larger areas were the two species are overlapping, competing for the same soil. The aim of this study was to compare spruce and beech concerning distribution, cultivation and soil properties. From available data comparisons were made between spruce and beech forests in Sweden. Soil analyses were made on samples from beech forest in southern Sweden, with and without natural regeneration of spruce.

Vid uppbyggnad av varumärken finns det sex viktiga begrepp som behandlas vid uppbyggnad av varumärken. Vi har genom att behandla teorier belyst empirin. Under arbetets gång har vi funnit ytterligare en variabel som inte har behandlats i den omfattning som den borde, nämligen begreppet nätverk. Kontakter och nätverket har framkommit som en av de främsta anledningarna som bidragit till att företaget lyckats med sitt varumärke..

Kranskommunerna till Karlstad använder sig av en begränsad marknadsföring. Arbetet de genomför finner en inskränkt förankring i de teorier som är skrivna kring ämnet. Deras arbete baseras på olika stor budget samt olika förutsättningar. En genomgående röd tråd i undersökningen är att imagen av en kommun speglas av åskådarens erfarenheter. Beroende på vilka upplevelser och andra minnen betraktaren bär med sig förändras bilden sändaren kommuniceras ut.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

Arbetet gjordes i samarbete med Ka of Sweden där uppgiften varit att framställa enbättre passform för blusar i vävt material. Den nuvarande passformen saknar en brabystanpassning och har liknande ärmhål bak och fram. Jag valde att arbeta fram denteoretiska delen först och sammanställa måttlistor för att sedan arbeta fram denempiriska delen med konstruktioner, avprovningar och färdigt första prov.Resultatet av mitt arbete blev mycket bra och det har varit kul att få arbeta mot ett företag.The work was done in collaboration with the Ka of Sweden where the task was to produce a better fit for the blouses of woven material. The current fit does not have a good bust adjustment and have similar armhole front and back. I chose to work out the theoretical part first and compile lists of measurements and then work out the empirical part of constructions, fittings and finished the first sample.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

This survey is a text analysis of 4 teaching books during a ten years period in Social studies from a multicultural and intercultural perspective. Taking as a starting point that society and the school in today?s Sweden are multicultural and in need of more intercultural teaching I explore teaching books in social science to se how they relate to Sweden as a multicultural society and their way of relating to intercultural teachings and compare them. The questions asked are: How do the different books describe the multicultural society in Sweden? What kind of intercultural tools are found in the books? And are there any similarities or differences among these books? The theories used as a starting point are reformulated by the author after theories of Von Wright and Lahdenperä to fit in to the context of a text analysis of teaching books and the method used is a content analysis with its purpose of describing how the books are constructed.