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.

The purpose of this study is to examine which aspects of blogs and blog design that are important to blog readers but also to find new ideas for blog design. From a qualitative standpoint we have examined how seven users experience that blogs design, structure and functionalities affects the general experience of the blog. The study also examines how the users wish to interact with a blog. During two design workshops we let seven active blog readers imagine and sketch out the design and functionalities they would like in a blog. We put this in relation to theories about the anatomy of blogs, methods of design, social navigation and virtual communities.The major finding is that the aspects most important to blog readers are navigation, structure and social interaction.

With this thesis I have examined the views of religion among six comparative religion teacherstudents, with the perspecitve of their life stories. I have also examined what stance they want to take due to their personal beliefs in their forthcoming teaching. To achive this I have used in-depth interviews among the six soon examined teacher students, and within the interviews I have had a particularly focus on turning points of the students? life stories. Later on I have used their turning points in an analysis with the hypothesis of ?Rites des Passage? and ?Structure and Anti-Structure?.In my survey I have found a significant relationship between the students? life stories - inparticularly their backgrounds and tourning points - and their views of religion.

The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.

Background: According to many authorities Trademark consideration will within the companies become all more prioritized objectives for competitive advantage and a strong organisational structure.Trade marking is becoming an important tool, not only Production oriented companies apply this on their products or services whereas it is today spread in many different sectors.Problems: On the basis of theoretical and empirical studies, we will try to see how a trademark is built up.This will guide us to our questions at issue:? How has the actual process for HTF been in order to strengthen and to build up their trademark, how have they achieved this in practice?? What are the underlying criteria?s to for this work and what role has the consultant company BMN in the actual process?Aim: The authors have for intention to create an understanding on why there is interesting for a trade union organisation like HTF to carry out a trademark development investment. A further understanding will be to highlighting a strong trademark's advantages and possible disadvantages.Results: As a trade union organisation where the relationship to the members and the potential members is becoming all more important is the interesting to highlight their trademark clear and in addition to that contribute to building and establishing strong relationships. on the basis of this study we can state that it is now one of the most important support activities that as a trade unions to highlight its core values through trademark. As a trade union, one can to a large extent work with and to apply the market the economic mocks-up for trademark build up.The most important aspect is that we can state , in the future developed to concentrate more on communication, positioning, segmentation and diversification, which the trademark act as intermediary.

The purpose of this master`s thesis is to examine how the contemporary changes in society display itself in the network Ecumenical Forum of European Christian Women EFECW and to increase the understanding of networks. My main questions are: What does the networks structure look like? What does the networks relationships look like? How is identity created in the network and what types of identities is created? The objectives are reached by using two methods, qualitative inquiries and document analysis. The inquiries were carried out to nine members in the network of different countries. The theoretical framework of the thesis is Manuel Castells theories of the network society, and the study is also placed in context by a presentation of previous research on the field.

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.

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 this study is to investigate the situation in Romania concerning trafficking for sexual purposes. We look at what affect the European Union has had relating to this matter, in order to conclude what a membership implies on the fight against trafficking. A gender perspective is apparent throughout the essay and new institutionalism leads us to focus on the affect of the EU, both formally and informally. Questions to be answered revolves around the EU:s strategy against trafficking, recent trends and the implementation of the strategy in Romania, formally and informally. The study has the form of a case study and is conducted through a field study in Romania.

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.

This study sets out to investigate how the roll of the teacher is constructed in the Swedish Teachers? Unions trade publication. Based on the theory of social constructionism we have used the method of critical discourse analysis to establish dominant trends and patterns in how the roll of teacher is constructed in editorials in Swedish Lärarnas Tidning. We have established that the conflict between a modernist school tradition and a postmodern society has resulted in a dominant, traditional teacher discourse which is being simultaneously challenged by both a market-orientated discourse and a professionalization discourse. Furthermore, we attempt to highlight how these ?ideal? constructions can create problems in terms of identity construction for teachers.

Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.

In May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.