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.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

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.

This paper addresses how political parties make decisions. Parties often have to choose between conflicting objectives such as influence on policy, control of the government, and support among the voters. This paper examines the behavior of the two Swedish parties on one of their particular policy positions: Swedish withdrawal from the EU. The aim is to describe why the Left Party (Vänsterpartiet) and the Green Party (Miljöpartiet) retain thisspecific policy position when it on one hand seems damaging to their chances of getting into government, and on the other seems to be an unrealistic policy to realize. I undertake a twocase study of the two Swedish parties, which I assume to represent a population of Nordic parties critical to the EU.

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.

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.

This paper treats the differences in terms of insurance between optional and compulsory third party liability insurances. It also treats the purpose of the compulsory third party liability insurances and their accordance with that purpose. The primary purpose of the optional third party liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party liability insurances is thus twofold.

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

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..

One aim of this thesis has been to trace the driving forces among active members of the Swedish Pensioners? Interest Party (SPI), but also to render how party values and ideas are connected to the concepts of is-sue space, distrust, and New Party Politics (mainly populism). Since there are several pensioners? parties in other countries, my second aim has been to investigate whether the party is a result of a diffusion proc-ess of copying a successful equivalent party; in other words to find out whether a master frame has inspired the forming of a Swedish pension-ers? party. Through interviews and document analysis, I have found seven issue dimensions explaining the motives behind my respondents? engagement in the party.

The purpose of this study is to analyze how university students, who are not members of a political party, experiencing existing selective and collective incentives for involvement in a political party. Furthermore, the study will highlight incentives which could help the political parties to increase their membership. The study is based on seven interviews and the respondents were selected after conducting a survey of students? political involvement. The interviews were analyzed through the theory of selective and collective incentives. The study shows that the incentives, both selective and collective, for involvement in a political party in general are weak and that the costs in terms of time, money and education are seen as too high.

The aim of this thesis is to examine the politics and activities of the Social Democratic students´ association Spartakus. Their relationships and political and ideological differences towards the Swedish Social Democratic Party (SAP) and the remaining parts of the Social Democratic youth organisation (SSU) in Linköping during 1969-1971 are examined. To fulfil this aim I have studied relevant literature and interviewed people who were active in Spartakus, as well as people from SSU and SAP in the municipal during the period. I have also studied written material produced by the students´ association itself during the period. The theoretical frame of reference consists of Dahl´s theory on a democratic political order, and party theories like the mass party theory of Duverger, theories from Sjöblom, Panebianco, Lipset and Tingsten and also Gidlund&Möller´s theory about different kinds of party members.