No other object is in our constant possession such as the mobile phone. The smartphone has been transformed into a worldwide forum for information-rich exchanges between individuals and companies, by which this rapid access to the smartphone has created and continues to create opportunities in terms of communication. Many researchers of today undertake the challenge of studying the smartphone's role as a marketing channel, and the role of the channel is now undoubtedly central in marketing. However, as the importance of marketing communication increases and despite the fact that survey methods are exceedingly dependent on a channel to fulfill its purpose, namely carry out questionnaires, there has been surprisingly little attention to the study of the channel's role and importance when carrying out surveys. The main purpose of this paper is to investigate whether the choice of a communication channel affects the survey outcome and, if so, further investigate how survey methods differ in terms of consumers' attitude and also their perception of their privacy.

The purpose of this study is to examine the situation of the school for boys 15-21 years of age lacking compulsory school attendance and is being located at five residential care units from the pedagogues? point of view. The study was conducted by interviewing four pedagogical leaders and two teachers. The results demonstrate that the boys can choose the subjects they study as well as the amount of time they spend on studying each week. The teachers include non-learning activities during their lessons.

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and valid study.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

The purpose of this study is to search for and compare how teachers in a multicultural municipal school and in a multicultural independent school design their teaching to benefit all the students in the classroom, regardless of background.I wanted to get information about how teachers work from an intercultural perspective. To get information I used qualitative methods, which includes interviews and observations. I interviewed four teachers working in a primary school. Two from a independent school and two from a municipal school.The result revealed that both the independent school and municipal school are working from an intercultural perspective where they try to find different methods to reach every student in the class. Their biggest similarity is that the teachers put a lot of effort on language development since the Swedish language is key to the Swedish society.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

The aim of this master?s thesis is to analyse the construction of European identity in three ofcontemporary EU initiated projects for the digitisation of collections from museums, archives, andlibraries. The source material consists of the web pages of the projects Minerva, MICHAEL, andEuropeana, as well as some other policy documents on digitisation and access from EU authorities.Theories on nationalism and construction of heritage are used as an overall context to the problem.After a brief description of the mentioned projects, the author undertakes an analysis of theways that the concept of ?European heritage? is depicted in the source material. The result is thefollowing: normally, the true European heritage is considered being united even though it isdiveded culturally, historically and linguistically.

During last autumn I have been studying the conflict between Israel and Palestine, both through books and at place in the area. The purpose has been to evaluate and reflect over EAPPI`s achievement (Ecumenical Accompaniment Programme in Palestine and Israel) and how it`s related to the goals of the organization. EAPPI is an interesting organization, mainly because it stands as a third part in the conflict. I have used a qualitative method for interviews and observations. The accompaniers, whom I have interviewed, represent three of seven placements in Israel/Palestine.

The aim of this study has been to investigate actors? methods for acquiring information that is necessary for their profession, with a focus on the more random methods they might possibly use. The study is based on the following questions: What information needs do actors have in relation to their profession? Which methods do actors use to procure information? Which information systems do actors use? What role does the library play in the actors? acquisition of information? Through an interview study with 10 informants a picture is formed of the actors? information behavior. With the help of theoretical ideas regarding random methods of acquisition, we describe which information needs actors have and how they acquire that information.

Sverige har länge haft en god kultur av öppenhet i den offentliga sektorn tack vareoffentlighetsprincipen. Men med allt större tekniska framsteg och ökade krav på datatillgängligheträcker den klassiska öppenheten inte längre till. Det finns redan mycket intressant offentlig data iSverige, men i de flesta fall är den antingen sparad i format som är svåra att avläsa digitalt eller fördyr att använda.I denna uppsats undersöks hur ett API kan utvecklas, användas och integreras med andra API:er föratt öppna upp ovan nämnda data på ett bättre sätt och göra den mer tillgänglig för potentiellaanvändare. Vidare undersöks också PSI-direktivets egentliga nytta och hur det tillsammans medoffentlighetsprincipen kan bidra till den nya öppenheten. Med koppling till denna uppsats har ävenen prototyp utvecklats för att ge exempel på hur man kan kombinera olika API:er för att visualiserageografisk data samt hur ett API kan byggas ovanpå visualiseringen för att göra denna data mertillgänglig..

The use of technology in today's society is frequent and often necessary, but how, when and where are we supposed to learn how to use it? And if it is such a big and important part of our society, then why don?t teachers get more training in how to use the technology? The purpose of this paper is to examine whether teachers attitudes to technology affects their use of technology in their teaching. In school technology can be a complementary to other material, if teachers have the necessary skills to use technology in a pedagogical way. I have chosen to do a qualitative study in form of interviews and observations at a school outside of Stockholm. The results show that both school and teachers must want to work with technology if anyone will be getting something out of it.

The aim of this bachelor thesis is to investigate how one independent senior high school without a school library regards the role of school libraries. (What is their view of information literacy? Do they manage to reach the goals of Lpf 94 and the goals of each school subject without a school library of their own?). We have chosen to interview the principal and two teachers. Our major findings are that the public library in our study has been given the role of a school library, a role we think it can not fulfil.

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER). An improvement is only seen when the BER becomes much lower than what is common in real situations. In conclusion DDCE is complicated, involves many mathematical operations and gives insignificant improvement of SNR when BER takes common values. It is legitimate to question if it is possible to use the method in a real mobile phone system..

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This master?s thesis will try to describe the beginning and development towards a modern public library of the town library in Karlskrona between 1906 and 1959. The specific years refers to the year the library was established and the year it moved to the new library building in the centre of Karlskrona. The aim of the thesis has been to do this historical description and to look at the course from the perspective of the national policies and development for the Swedish modern public library. The thesis is based mainly on reports of the proceedings of the public library and other biographical documents and literature, which has been found in two local archives.