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.

Until recently the Danish government was hesitant about whether investments in climate and energy policies were the right strategy for Denmark. Today the Danish government argues that during the forthcoming climate conference in Copenhagen in 2009 (COP15), the world's countries must agree upon ambitious climate objectives. Denmark is together with EU-27 aiming at an ambitious climate agreement. This thesis intends to contribute with an understanding of why Denmark, both politically and economically, invests profound resources into committing the world's countries to a climate agreement. The study uses both a neoliberal institutionalism and a constructivist theory in analyzing the Danish engagement.

The aim with this study is to investigate how the role of the teacher has changed and how society has influenced the teachers' situation in the 1960s and 2010s, with a focus on teaching in secondary school. Starting in the late 1980s when the concept of profession was introduced to the Swedish teachers, many claim that a deprofessionalization for teachers started at this time. Others say that already in the 1960s, the teachers status in the society started to decrease.The method I have used is a rethorical analysis of articles in Swedish Teacher Union Journals. I have also availed myself of one article in the newspaper and articles in online magazines. The rethorical analysis aims to investigate whether the articles give an enthusiastic or dystopian approach to the teaching role, in a similar way as Thomas Karlsohn have used the concepts..

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.

The following is an examination of work and gender and how they interlocked in a Swedishbrewery between 1923 and 1939. Leaning on labor process theory and Marxist feminist theory,this paper examines what constituted women?s work in the brewery industry in this era, how women?s work changed with rationalization and economic recess, and how the all-femaleunion locale reacted to these changes. The events portrayed are related to earlier research ongender on the labor process, to the history of the Swedish labor movement in large, and to theevolution of the so-called ?Swedish model? with its relatively low level of conflicts on thelabor market.

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 essay is a comparison according to the ideological thoughts about womens position in the society of Mao Zedong och Josef Stalin. The material I have analysed is writings by Mao and Stalin, in a wide range from leaflets to orders to the armies of the states of China and the Soviet Union. The method I have used is an ideological analysis where the attitude towards women is the target for my survey. The attitude towards women generally was not unified in the world during the time for Mao and Stalin. In many countries the women was intended to take care of the children and the home, not be active in working and fighting.

The Common Agricultural Policy (CAP) in the European Union (EU) is one of the oldest fields of cooperation within the European Union. During the past decades the different Commissioners have made several proposals about changes in the CAP and many of them have not been passed but renegotiated. The present Commission has however published a report in 2011, which emphasizes that the CAP has three alternative ways to go in the future. This study aims to predict which one of these three alternative ways it is most likely that the CAP will take according to the historical institutionalist theory. When to be able to predict this text analysis is used.

Purpose: This paper aims to describe the socialization process that audit associates experience within an auditing firm that is included in the Big 4-sphere. Our purpose is also to describe which attributes that characterize the organizational identity, and how these attributes are reflected in the self-image of the associates. Furthermore, we seek to explain how the socialization process has influenced the organizational identification. This subject is of interest since the business of auditing is facing higher demands from regulators and politicians, due to the bankruptcy of HQ-bank among others during the financial crisis in the beginning of the 21st century. Earlier research claims that the socialization process of recruits, especially in the initial state of the employment, has a major impact on their future values and attitudes in their job performance.

This paper deals with the question: "Why does the U.S. aid project to cambat HIV/AIDS in Africa, called PEPFAR, use a strategy that has been shown to be couterproductive?" The author uses an anthropological approach, based on theory of "aid as a gift" inspired by work of Mauss and Stirrat& Henkel. The study demonstrates that the interests that lie behind PEPFAR have had a greater influence on the choice of strategy than the declared goals. It is concluded that evaluations of development assistance should focus as much on the background interests of the givers as the declared objectives..

The European Union's long-term budget negotiations during the summer of 2005 were obstructed from being successful due to a quite fierceful debate about the future guidelines of the Common Agricultural Policy. A quarrel about money and who gets what, was the common answer as to why it took the European leaders six months to accept the budget, and quite rightfully. This essay, however, goes beneath those explanations and tries to see what other reasons there might be for such a phenomena.With a new institutionalistic approach this study seeks to see what underlying reasons for why an institution such as CAP is so resistant to change. With special attention to the new historical institutionalism and the rational choice institutionalism the study successfully shows that though the front laying reasons to the problems with the budget might have been economical, several other factors also affected the outcome of the budget negotiations.Structures, national identity and decisions taken when outlining the Common Agricultural Policy in the 1960's still affect the European union, its members and foremost of all, the Policy/institution itself..

The aim of our study was to increase the awareness of the importance of implementation when a policy document is widely introduced. We wanted to examine how a political decision was implemented on different levels in a social care administration. We also wanted to examine the discretion related to the decision on different levels in the organisation, and if the work is followed up. The theoretical frame of reference in our study is Vedung?s implementation model and Lipsky?s theory about street-level bureaucrats.

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.

In this thesis we have examined Västra Götalandsregionens ways to lobby and network in the European Union. Our aim was to examine which kind of methods the region uses to lobby in a successful way in Brussels. We found that the region uses both formal and informal methods of lobbying to gain advantages in Brussels. We also wanted to locate various networks which the region is involved in to more easily have their interests satisfied. We found that they had a lot of different alliances and that it is necessary to be involved in different networks to have a chance to lobby the EU institutions.