The Swedish right-wing party the Sweden Democrats gathered much attention during the Swedish general election of 2010. The party?s immigration policy clashed with other major Swedish parties perceptions and the Sweden Democrats got major coverage in Swedish media even before the election had taken place. Despite controvercies surrounding the party, they eventually succeeded in getting into the parliament.This study explores how the coverage of the Sweden Democrats in five large Swedish newspapers has changed between 2009 and 2013. This was done by studying two periods, each period taking place a year before the next general election.

In the Swedish general election of 2006, the citizens were faced with the fact that there were two parties that called themselves a ?workers´ party?. It was not just the Social-Democratic Party, which we usually identify as a traditional workers´ party, it was also the Moderate Coalition Party, which we usually identify as a traditional conservative party, which during this suffrage also called them self the ?new moderates?. The central and the main election pledge for the new moderates took its standpoint in the idea that everybody should have a job.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and General third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

Background: The district nurses profession has traditionally been health promotion. In order to find patients with excessive alcohol intake, district nurses use AUDIT. Research shows that health professionals find it difficult to face alcohol abusers in primary care. AIM: The aim is to describe how district nurses work with AUDIT. Method: Semi-structured interviews with six informants were carried out.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

The aim of this bachelor´s thesis ist to analyze the idea progress in the party programs in the swedish Centre-party during the time 1910-1959. The progress in the party program is compared with the evolution of society during the same period.The bachelor´s aim is also to analyze how each new program is described in newspapers, two newspapers were chosen to make the comparison; Arbetet (a social-democratic newspaper), and Skånska Dagbladet (a centre-party newspaper). The result shows that the party in the beginning was conservative and against both capitalism and socialism. The start of the party was a reaction against the new electionsystem which was introduced in Sweden in 1909.The party took a clear standpoint for the Swedish farmers, but after 1933, they were standing for the whole countryside. In the 1940´s and the 1950´s the party became more like a social liberal party rather than an agrarian party only for the farmers.The party programs are not given much space in the two newspapers.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The aim of this paper is to study and outline the factors governing political leadership at the party leader level, and to conclude to what extent a party leader rules and to what extent the party leadership is contextually determined. The theories used are based on Elgie's interactionistic study of political leadership and Stewart's organisational model of leadership as well as political culture.Thus, the questions raised are if the leader leads or if the leader follows; if the leadership environment is formed by the leader or if it is, merely, implemented on the leader; and what a model of the political leadership consist of? To answer these questions a text analysis comparing Sahlin?s speeches to the party?s political programme is used as well as in-depth interviews with members of the Board of Party.The conclusion shows that the leadership is contextually framed, but the leader is free to implement his or her ambitions within that frame as long as it is coherent to the party line..

This essay is about the Workers Communist Party. My method for the analyzing part in this essay is qualitative methods such as text and idea analysis. I have chosen the words of Claudin to describe which ideological standpoints Workers Communist Party have. First I write about the background to why Workers Communist Party was formed in 1977. The background is the big split of extreme left wingers from the left party, which formed several organisations such as The Communist Marxist-Leninist Revolutionary Party and The Communist Organization for Marxist-Leninists.

AbstractThis thesis discusses ideological and rhetorical change of the Moderate Party of Sweden. The aim of the thesis has been to study the party during a time-span of almost 20 years, trying to identify changes related to each of the three party leaders.A hypothesis was developed, suggesting that the three party leaders each represented a different kind of ideology namely neo-conservatism, neo-liberalism and social liberalism. By studying newspaper articles and protocols from the Swedish Parliament, riksdagen, I was able to verify the hypothesis in all but the first party leader, Carl Bildt. It was showed that his ideology had more in common with New Right than with neo-liberalism.After identifying these changes I looked for explanations within Party Strategy Theory and Social Change Theory. My conclusions were that the changes could be understood by the great loss of voters in the election of 2002 and that agents within the Moderate Party acted upon the ambition to win new and old voters to the party, thereby recognizing the need for change.Keywords: Ideological Change, Rhetorical Change, The Moderate Party,Neo-Liberalism, Neo-Conservatism, Social Liberalism..