The subject of this diploma thesis is to analyze the system of taxation of alcoholic beverages in the Scandinavian countries. The main aim of this thesis is to compare the taxation of alcoholic beverages in the Nordic countries with taxation in the rest of the European Union. The first part is theoretical and focuses on defining the concepts of tax competition, tax harmonization and coordination. It also includes harmonization of excise duties on alcoholic beverages based on the Directives of the European Union. The second part relates to the consumption of alcoholic beverages and deals with the historical aspect, changes in consumption patterns and the level of consumption in the Nordic countries. The third part deals with the taxation of alcoholic beverages, its development and differences in the Nordic countries compared with other countries of the European Union. In the second and the third part is carried out data analysis through statistical hypothesis testing and calculation of the coefficient of variation. The fourth part contains the evaluation. The thesis is peformed using descriptive, research, analytical and comparative methods and methods of mathematical statistics. The main outcome of this thesis is the finding that in all kinds of examined alcohol except spirits there is a different (for still wine and intermediate products even very different) level of taxation in the Nordic countries and other countries of the European Union.

Diploma thesis "Effectiveness of Danish development aid to Ghana" deals with effectiveness of Danish development aid which is defined in close relation to the concept of sustainable development. The chosen approach for analysis is empirical-analytical methodology. The thesis starts with analysing Danish development concepts in order to point out the size of influence of the main actors of Danish development aid during procedure of their creation. Forementioned analysis is followed by comparison of the main principles of the concept of sustainable development and important objectives of analysed Danish concepts. This part is important for giving reader the main links between chosen concept of sustainable development and Danish development strategies. Final part of the thesis measures the aid effectiveness of Danish strategies for Ghana, based on Joint Evaluation findings with particular interest in health sector. The effectiveness is measured on the basis of sustainable criterion, which is related to seven factors of the sustainable development.

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Purpose – The purpose ofthis research is to investigate how branding is applied in a challengingindustry for an overseas market.  In other words, we would look into the aspects that are important for building and strengthening a brand in overseas market. Design/Methodology/Approach – Our qualitative research is developed according to the interpretive approach which seeks to understand the aspects of brandings foroverseas market.  This research would beconducted as a deductive study; the validity of present knowledge would bedemonstrated.  Qualitative approach isapplied for identifying the aspects in a successful launching of a brand in anoverseas market. Findings – This research demonstrates that branding has been involving inlaunching of brands to overseas markets. The case study indicates that brand portfolio, brand identity and brandpositioning are essential in extending brands to overseas markets. Practical Implications – It serves as supplementary andreference information for brand management in marketing plan for globalmarkets, especially in food industry. Originality/Value – The originality of this paper lies in its knowledge area ofbranding, which uses brand portfolio, brand identity and brand positioningliteratures and journals to examine the role of branding in practical case. Keywords Brand Portfolio, Brand Identity, Brand Positioning, Denmark, HongKong, Food Industry Paper Type Research paper

The purpose of this study is to examine the seldom researched Swedish geopolitical interests inNorway in the first half of the 17th century, with the brief 1658 conquest of Trondheim as itscentral event of inquiry. Through the study of privy council protocols and chancellor AxelOxenstierna’s correspondence, the study builds a case for the confluence of security, commerce, andthe concepts of nations as the influencing factors that shaped Swedish imperial foreign policy in thedecades leading up to the dramatic war of 1658, yielding a theoretical construction of the Empire’sBaltic doctrine, or the Oxenstierna doctrine, as an explanatory model for Sweden’s early modernexpansion patterns. Subsequently through understanding of the Empire’s expansionist rationaleleading up to 1658, the conquest of the Norwegian province of Trondheim is put in a new light ashaving been an interruptive and complicated re-imagining of what the Swedish Empire should be.

This thesis is dealing with emigration from Czechoslovakia during the reign of Communistic party in 1948-1989. The aim of the thesis is to interpret phenomenon of the emigration and exile in historical context and to supplement it with testimonies of Czechoslovak émigrés in Denmark, which was not very usual aim of Czech emigration. Emigration is caused by different reasons during periods, which makes the fundamental difference between emigration and exile. The thesis is concerning on unique motives and causal links of the emigration of every single interviewee as well as particular process of emigration and its influence to their attitude to native Czechoslovakia.

Denmark has one of the toughest immigration laws in Europe and legislation has become even tighter. Amid this political climate, a gleam of hope in the form of a refugee and asylum-seeker community centre was established. This centre is called Trampoline House and works to provide refugees and asylum-seekers a place of refuge, hope and community. Inside this centre, we find an art gallery, Centre for Art on Migration Politics (CAMP) dedicated to exhibiting artworks discussing questions of displacement, migration, immigration and asylum. The gallery, in partnership with Trampoline House, hosts events, workshops and talks that encourage cultural exchange between artists, users of Trampoline House and others.Focusing on a particular exhibition, Decolonising Appearance, curated by Nicholas Mirzoeff, that deals with migration and decolonialism, this study attempts to unpack the art gallery’s communication approaches in order to identify strategies for transformative dialogue and social change. Issues of how political and artistic practices intersect are discussed within the framework of voice and appearance (Appadurai 2004, Couldry 2010 & Arendt 1958). By focusing on appearance and re-appearance, this paper examines how notions of voice and capacity may inform the gallery’s decolonial artistic practices.The study finds that while CAMP has ambitions to create dialogue through strategies of artistic interventions, art events and an art gallery guide programme where participants are recruited from Trampoline House, there is a disconnect between what it strives to be, and what it is. Although the vision of CAMP is to build bridges and create cultural exchanges these are only successful to varying degrees. In order to succeed in this vision, the approaches must be more inclusionary and embrace a wider segment of society.

Den här texten fokuserar på fem mossliksfynd från förromersk järnålder i Danmark. Med dessa fallexempel undersöktes också vilken betydelse mossen som en våtmark i sig kan överbevarandet av forntida människokroppar och vilka forskningsresultat som presenterats underde senaste åren. Utifrån dessa avgränsningar ämnade frågeställningarna att jämföra de fem fynden, undersöka möjliga orsaker till varför offren dött samt vilka möjligheter och begränsningar som fyndmaterialet har idag. Tanken kring teori var att se hur mossar kunde fungera som speciella platser under järnålder för mänskliga handlingar av deponeringar. Resultatet blev att där finns likheter och skillnader mellan mossliken, att en mängd orsaker kunde förklara deponeringar i mossar, och att där finns både positiva möjligheter med fortsatt forskning men att fyndmaterialet också är begränsat på flera sätt. / This paper focuses on five bog bodies from Denmark, from the pre-roman Iron Age. With these case examples, the importance of the bog as a wetland in itself in preserving ancient human bodies was also investigated and which research results have been presented in recent years. Based on these boundaries, the question intended were to compare the five case examples, investigate possible reasons for why the victims died and what opportunities and limitations the find material has today. The idea behind the theory was to see how bogs could have functioned as special sites for human depositions during the Iron Age. The results were that there are similarities and differences between bog bodies, that a number of reasons could explain depositions, that there are both positive opportunities with continued research but that the material found is also limited in several ways.

This thesis studies the negotiation of political power between the Danish absolutist state, the local government on Bornholm, and its subjects there during the winter of 1738–1739. The aim is to better understand how political power was negotiated in a peripheral region of an early modern state, but also to explore what caused this interaction to begin with and why its eventual outcome was a compromise by the state. The empirical evidence consists mostly of documents created and obtained by an investigative commission formed by the Danish king in 1738 in response to an anonymous letter that accused the local government on Bornholm of corruption and serious criminal offences. The local government had become complicit in peasants’ squatting on disputed land that technically belonged to the king. It will be argued that there existed a distinct political culture on Bornholm that shaped these negotiations and their outcome. Furthermore, the work of the commission and the eventual compromise made by the state demonstrates how this political culture collided with Copenhagen officials’ designs for the island at the time. The investigation into the behaviour of the governor of Bornholm and his eventual treatment sheds light on the role and boundaries of such early modern local officeholders, but also reveals how officials such as him were protected by nepotism and kinship within the Danish absolutist state. Finally, it will be argued that the anonymous letter that led to the establishment of the commission was the product of local conflicts that had escalated to a point of desperation. / <p></p><p></p>

When the Danish government conducted a policy shift, calling for an overturn of the defence opt-out of the European common security and defence policy (CSDP) during the spring of 2022, it was not clear that the public would vote yes. It is not challenging for existing research to explain why the government changed its attitude towards the EU, a more interesting focus, however, is how a government in a pressured situation tries to conduct a credible policy change. This study explores how the Danish government conducted a policy shift, utilising a two-step analytical framework involving frame analysis and, more precisely, frame alignment strategies to study how the government changed their framing of the EU and NATO as solutions. This field of study is essential to comprehend how military policy is created in the public sphere towards the population. The results indicate a shift in the framing of the EU, moving from being framed as a non-military security provider towards being recognised by the Danish government as an individual military security actor. However, it is still vital for Denmark to highlight NATO's distinctive role in Danish military policy. The shift is conducted using the frame alignment strategies of; bridging, amplification and downplaying to essentially the same extent as previous studies predicted.