Kontantbranschen utgörs av näringsidkare som genom kontant betalning ellerkortbetalning säljer varor och tjänster, till exempel matvarubutiker, restauranger,kaféer, bilmekaniker, frisörer, torg- och marknadshandel. Kontantbranschen ärdrabbad av en mängd allvarliga problem såsom bokföringsbrott och skattefusk. Denekonomiska brottsligheten i kontantbranschen påverkar samhället negativt på flerasätt, till exempel i form av minskade skatteintäkter men också genom en illojalkonkurrens. Skattebortfallet kan beräknas till omkring 93 miljarder kronor år 2011.Kassaregisterlagen infördes 1 januari 2010 (återfinns i Skatteförfarandelagen). Lageninnebär att företagare som säljer varor och/eller tjänster mot kontant betalning ellerkortbetalning är tvungna att ha certifierade kassaregister med tillhörandekontrollenhet. De måste dessutom ge kunden kvitto vid varje försäljningstillfälle.Skatteverket är kontrollorgan och utför kontroller för att säkerställa att lagen följs.Om skatteverket finner brister kan näringsidkaren bli skyldig att betala enkontrollavgift på 10 000 kronor.Vår frågeställning är, Vilka effekter har Kassaregisterlagen medfört?Syftet var att identifiera och analysera de effekter som lagen medfört påkontantbranschen. För att besvara vår frågeställning har vi genomfört intervjuer medrepresentanter från Ekobrottsmyndigheten, Skatteverket, näringslivsorganisationer,revisionsbyråer samt kassaregistersäljare. Dessa har på olika sätt en relation till lagenoch kontantbranschen och på det sättet ger det oss en samlad bild.Skatteverket har genom lagen fått ökade kontrollmöjligheter. Vår empiri pekar tydligtpå att restaurangbranschen är den mest drabbade och att den ekonomiskabrottsligheten i kontantbranschen har minskat sedan lagen infördes. Gamlakassaregister har i stor utsträckning sanerats och ersatts av nya, vilket medfört en ökadförsäljning av kassaregister. Detta har bidragit till en ökad kostnad för de flestaföretagen. Fler konsumenter erbjuds kvitto efter lagens införande. / Program: Civilekonomprogrammet

This essay will present the driving forces behind the liquidation of log-driving from 1930 to log-drivings end in 1980 in Umeälven. The debate about the log-drivers status in the river was multifold. The locals saw log-driving as an inhibiting process where, besides work, nothing good came. The hydroelectric stations saw the log-driving as an unnecessary tool because the hydroelectric stations had a larger purpose and were more prosperous than the log-driving. The underlying factors that evoked the log-drivings dismantling were several. Local people, fishing, hydro, but also the increased demand for forest and technology development. The timber became less ”float-friendly” and the forest road network was developed so that trucks became a more efficient and cheaper alternative, which led to the fact that log-floating was an unnecessary tool for the forest industry.

Denna studie undersöker förhållandet mellan unga brottslingars ålder vid den första lagföringenoch deras livsutfall. Genom att använda oss av unika data från The Stockholm Birth Cohort Study(SBC) kan vi följa individerna upp till 27 års ålder i administrativa register. Detta gör det möjligtför oss att observera kriminellt beteende både för individer över och understraffmyndighetsåldern. Vi finner att personer som begår brott i tidig ålder har en signifikanthögre risk att återfalla i brott jämfört med personer där brottsdebuten sker relativt sent; såledeskan åldern vid brottsdebuten påverka individers framtidsutsikter både direkt och indirekt. / This study examines the correlation between the age of individuals’ first appearance in policerecords and their outcomes in life. By using unique data from The Stockholm Birth Cohort Study(SBC) we are able to follow individuals up to the age of 27 in administrative registers. Thisenables us to observe criminal behavior for individuals both above and below the age of criminalresponsibility. We find that people engaging in crime in early ages have a significantly higherrisk of relapsing into crime compared to people with a relatively late criminal debut, thus the ageof a criminal debut directly and indirectly may affect the prospects of individuals.

Utifrån de globala utmaningarna och dystra framtidsprognoserna vi möter idag så utforskas hållbara lösningar. Andelsjordbruk är ett koncept för ett hållbart, gemenskapsbaserat jordbruk som rör sig i ett gränsland mellan att vara företagsmodell och utopisk framtidsvision, och som får allt större spridning i Sverige. Kärnan i konceptet är att återskapa lokala band och minska avstånd mellan konsument och producent. Syftet med denna studie är att få en ökad förståelse för hur andelsjordbrukens lokalisering ger förutsättningarna för verksamhetens upplägg och marknadsföring, med särskild fokus på dynamiken mellan jordbrukare och andelsägare som en central komponent i andelsjordbruks-modellen. Denna undersökning genomfördes som intervjustudie med ett urval andelsjordbrukare i Sverige. Resultaten visar att graden av fysiska interaktioner mellan jordbruken och konsumenterna oavsett fysiskt avstånd inte överstiger en viss nivå då konsumenternas intresse men framför allt tid är begränsad. Det framkommer i resultaten att lokaliseringen däremot är viktig ur ett marknadsföringsperspektiv med hänsyn till kundunderlaget. Förutsättningarna för att starta ett andelsjordbruk skiljer således mellan platser och verksamheter måste hitta strategier för att anpassa sig till dem lokala förutsättningarna.

I FN:s hållbarhetsmål läggs det ett stort ansvar på kommunerna att sträva efter hållbarhet ur ett ekonomiskt, socialt och ekologiskt perspektiv. I Ulleråker söder om Uppsalas stadskärna planeras det för 7000 nya bostäder med tillhörande handelsplats och service. Området ska vara hållbart ur alla tre perspektiv, men det har uppstått en konflikt mellan den ekonomiska och sociala hållbarheten i bostadsplaneringen. Syftet med den här uppsatsen är således att undersöka konflikten mellan ekonomisk och social hållbarhet i Ulleråker och vilken av dem som väger tyngst i bostadsplaneringen. Syftet besvaras genom att samla information från relevanta plandokument och kvalitativa intervjuer med tre tjänstemän på Uppsala kommun. För att få en djupare förståelse kring konflikten mellan ekonomisk och social hållbarhet, används Scott Campbells (1996) planerarens triangel och specifikt egendomskonflikten. Uppsatsen kommer fram till att relationen mellan ekonomisk och social hållbarhet prioriterar den ekonomiska hållbarheten i bostadsplaneringen, men att det kan bero på om den sociala hållbarheten ses ur ett individperspektiv eller samhällsperspektiv. Varför den ekonomiska hållbarheten väger tyngre kan bero på att nyliberal planering har förändrat kommunens roll i egendomskonflikten och möjliggjort för den privata marknaden att i större utsträckning styra bostadsbyggandet, vilken favoriserar ekonomiska utveckling före social jämlikhet.

This licentiate thesis describes the Swedish pornography policy and how this policy affected the pornography industry. The main aim of the study is to survey the development of the Swedish porn industry 1950-2000 and to consider how it was imagined both as an industry, and as a commercialized form of sexuality. The focus is on the relationship between the pornography industry and the state, and to study this relationship, the thesis is divided into three different but related parts. The first part concerns the institutional settings with main focus on the abolition of censorship in 1971. The political debates about legalizing pornography are studied in order to ascertain how industry and its actors are conceptualized in this context. It also draws attention to why regulation of the industry was considered necessary in the first place, as well as the how changes in the legislation affected the economic development of the industry itself. The second part concerns the Swedish pornographic press. My purpose is to map out all publishing houses that produced pornographic magazines from 1950 to 2000, and to chart some aspects of their economic fortunes. The history of pornography and connections to technological change is also studied in terms of estimating the influence of the video breakthrough on sales figures and market strategies for the publishing houses that had to deal with this development. In the third part, I study the regulation in action, i.e. when the publishers of pornographic magazines are prosecuted. I analyze all of the pre-1971 prosecutions – that is, the prosecutions that took place before regulation was removed. Using these records, it is possible to determine how the regulation was implemented, what content was considered harmful, and how that changed over time. This material, that includes the preliminary investigations from the police, also shows how the pornography producers handle the institutional settings to escape responsibilities and punishment. In this thesis, I show that the pornography industry in Sweden has a complex and changing relationship to the state. Although pornography is unwanted by politicians during the period, pornography is allowed to publish pictures without any restriction on sexual content in the 1970s. The argument for the deregulation is that censorship is incompatible with a modern democratic and liberal state. Pornography serves as a modern dilemma when the phenomenon is viewed as incompatible with a modern society, conflicting with the goal of gender equality, and when a regulation is seen as incompatible with the idea of basic liberties in a modern democracy. When it comes to the industry it shows that, quite unexpected, a lot of companies are run by women or as family businesses. There are no empirical grounds for the claim that pornography is an all male industry then, at least not in the Swedish case. The study also shows that the Swedish pornography industry was well established before the law change.

This licentiate thesis, with the English title Automobility towards Regional Equality? Studies of the geographical and socioeconomic diffusion of the private automobility in Sweden 1950-2000, has the overall aim to investigate the interaction between the private automobility and the Swedish socio-economical development in general. Firstly, the diffusion of private car ownership in Sweden is mapped both geographically and economically at the national level covering all citizens above the age of 18. Secondly, a comparison with the Norwegian diffusion pattern shows how automobility has interacted with two partly different national contexts. This aim will be dealt with in two articles. Since the diffusion of private cars in Sweden has not yet been examined in a long run and national perspective covering all individuals, the first article, Driving from the Centre to the Periphery? The Diffusion of Private Cars in Sweden 1950-2000 with focus on 1960-1975, investigates how the diffusion of private cars followed the over all socio-economic and geographical changes from 1960 to 1975; did changes in car ownership per capita primarily follow changes in incomes or changes in population density (urbanisation)? Swedish traffic and regional policies in the 1960s aimed at making the car an instrument for national integration and regional equality, and make it available throughout the country. In the article the effect of that policy is tested. The analysis is based on Swedish census material that includes all car owners for the years 1960, 1970 and 1975. Our conclusion is that income levels were more important than other explanations to the diffusion of private cars in Sweden between 1960 and 1975. Since Norwegian private car density has lagged behind the Swedish and did not reach the same national levels until the late 1980s, despite the same GDP per capita levels, the second article, Two Sides of the same Coin? Private Car Ownership in Sweden and Norway since 1950, compares car diffusion in Norway and Sweden in both historical time and model time in order to find specific explanations for the national and regional patterns of car diffusion. Can both the time lag and the diffusion process be explained with national differences in income, institutions, infrastructure, and population settlements? Or have regional differences in income and population density affected the outcome? Our conclusion is that car diffusion in Norway and Sweden displays two sides of same coin; the national levels converged, but the process did not follow the same regional pattern. Regional differences in income and population density have in general been a significant explanation for car density in Sweden but not in Norway. Thus, the licentiate thesis shows how private car ownership in Sweden from the 1950s has interacted with increasing regional equality, especially concerning geographical diffusion. / På omslaget år 2007.

This licentiate thesis investigates the decision-making process behind the regulation of winter shipping along the coast of the northern part of Sweden, the Norrland region, in the period 1940-1975. The licentiate thesis examines two aspects of this decision-making process. First, how the regulations in the field of winter shipping were designed in the period. Second, this work examines the underlying factors behind this regulatory outcome on the premise that the regulatory design in the field was the result of an interaction between the regulating actors in the government and their political and economic institutional context. As for the first issue, it is demonstrated that the period 1940-1975 was characterised by a regulatory ambition to expand winter shipping along the coast of Norrland. This meant that the government made substantial investments in ice-breakers during the period, which gradually expanded the shipping season until the target of year-round shipping even to the northernmost ports was established in the first part of the 1970s. Accordingly, those dues for ice-breaker services proposed by several committees that investigated the issue were never introduced. Instead, government-led ice-breaking has served to compensate Norrland as a peripheral region for its relatively high transport costs. Regarding the second issue, it is showed that the decision-making process was influenced by developments at different policy levels of the government hierarchy. In the period 1940-1964, when a public authority within the maritime sector emerged and was consolidated, developments at the maritime sector level affected the decision-making process to a large extent. In turn, the period after 1964 witnessed a change in government policy towards the Norrland region as a more interventionist regional and industrial policy than earlier was implemented. This meant that the decision-making process to a larger extent was influenced by factors originating from a macro policy level. During the decision-making process, actors at both the maritime sector level and the macro level emphasized the importance of government-regulated winter shipping for the regional industrialization of the Norrland region in terms that reflected the aims and interests of their policy levels. In this respect, actors in the maritime sector pointed to the role of winter shipping as a trade policy instrument while actors who represented the interests of regional development policy and industrial policy considered the expansion of winter shipping as crucial in achieving the general ambition to create a geographically egalitarian welfare state, characterised by high levels of growth and low unemployment.

In today’s society the environmental impact of the construction industry is a major problem. Something that should be pursued is a more sustainable construction in which economic, social and environmental sustainability cooperate. The choice of building materials plays a significant role in creating a more sustainable development. In order to further encourage the development within sustainable building materials, the public sector is an important participant. In Karlstad, the municipality has decided to build a new school building in the residential area Färjestad. In this study, two different framework materials will be compared through an economical and environmental perspective where social aspects are considered in form of sound and fire requirements. The materials that will be compared are cross-laminated timber, CLT, and prefabricated reinforced concrete. The purpose of the study is to find out which of the materials is most economically and environmentally advantageous. In a school building, high demands are made regarding sound reduction and fire safety, which must be taken into account while calculating dimensions of the framework materials. The materials that will compared differ in several ways. Reinforced concrete has a high mechanical strength and is heavy which makes it steady and favorable to be used in tall buildings. Concrete is inorganic which also makes it fire and moisture resistant. CLT is made of minimum three layers of cross-glued wood boards which creates a stable and isotropic building material. In relation to its light weight CLT has great mechanical properties. Wood in general is an organic and combustible material, however cross-laminated timber has relatively good fire and moisture properties. In order to reach a result extensive calculations are made to decide the proportion of the two framework materials. The dimensions that are calculated are used to further calculate the costs of the project and the amount emissions of carbon dioxide equivalents. The economical calculation is primarily calculated by using BidCon. To calculate emissions of carbon dioxide equivalents, environmental product declarations, EPD, are used. The EPD: s reports the global warming potential for each material. The result of the economic calculation shows that a framework of CLT is slightly more expensive than a corresponding framework of prefabricated reinforced concrete. The calculations of carbon dioxide equivalent emissions show that the reinforced concrete contributes to more than twice as much emissions as a framework of CLT. From an economic perspective, prefabricated reinforced concrete framework is more profitable, but from an environmental perspective, cross-laminated timber is more beneficial.

Inom den Europeiska unionen har vi idag principen om den fria och gemensamma marknaden där moms ska tas ut i det land där varan konsumeras. Detta innebär att företag inom unionen kan handla varor momsfritt. Det var år 1993 som man inom unionen avskaffade momstullen, vilket i sin tur ledde till att det blev svårare att kontrollera momssystemet. Brottsligheten och bedrägerierna ökade i samband med avskaffandet av tullarna och skattekontrollen blev betydligt sämre då man inte längre betalade momsen vid tillförandet. Detta öppnade för bedrägerier såsom ökad karusellhandel, fiktiv handel- och penningtvätt. Det medför stora kostnader för staterna som utsätts för bedrägeri i form av moms. Med hjälp av den rättsdogmatiska metoden har det i uppsatsen redogjorts för gällanderätt avseende den ekonomiska brottsligheten för att avslutningsvis komma fram till ett förslag till lösning på det aktuella problemet. Ett förslag när det gäller momskarusell är att det inte ska förekomma moms vid handel av två företag inom landet, utan att de företag som säljer till slutkonsument istället ska påföra moms.