For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

Prosthetic leg can give a negative psychological effect to the user, which ends up in decreased self-esteem and that the user hides his handicap. xCover gives a more natural volume and a cool look. xCover changes the look of the prosthetic leg C-leg. The product is constructed by us, Patrik Svensson and Magnus Zetterqvist, for Christoffer Lindhe at Lindhextend AB. Christoffer has hired Martin Bergman at Smedjan 17 to make the design.

The purpose with this report is to make a contribution to Bodycote heat treatments workshop in Värnamo, how to introduce, establish and constantly improve its environmental system. The rapport will help Bodycote with there certifying in ISO 14001: s demand standard. Organizations who continuously work with environmental issues have a lot to gain. Two things an active environmental development process will convey are, building of thrust within the circle of customers, and great financial savings. An increasingly numbers of organizations realize the importance to introduce a functioning environmental system into their activity.

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

Sweden has an environmental goal to achieve until the year 2020. To achieve this goal the construction business has to take an initiative to use the modern techniques that are available to lower the energy consumption I buildings. There?s also a debate going on today regarding the energy demands set by the Swedish government through Boverket, some communities throughout Sweden thinks that the demands are to low and have therefore set up own demands regarding energy in buildings.The possibility to construct energy-saving buildings is today very great, with energy-efficient heating-systems and dense climate envelope. The interest to raise energy-efficient buildings have also increased as a consequence that the population have become more aware about their impact on the environment.

ABSTRACT. Introduction: Human Immunodeficiency Virus (HIV) is a retrovirus which occurs worldwide and spreads between humans mainly through sex, from mother to child, blood and blood products and between injecting drug users. After been infected with HIV for a couple of years the final stage of the infection progress into Acquired Immune Deficiency Syndrome (AIDS), and there is no cure or vaccine, only medication that delays the development of the disease. Objective: The aim of this thesis is to examine the preventive work against HIV in Sweden, the groups at risk for getting infected and to highlight sexual attitudes and behaviours among adolescents and young adults. Method: A literature based study method was used and the material is based on scientific articles and reports from active actors within the field of HIV prevention.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

Biogas mainly consists of methane and carbon dioxide, where methane is theenergy-rich gas, and is naturally created when organic matter breaks down in absenceof oxygen, also known as anaerobic digestion. A biogas plant re-creates the anaerobicconditions inside a digester where the organic substrate is fed into and digests toproduce biogas. The gas is then used to produce energy by combustion and can beseen as a completely renewable fuel.Today, energy from biogas is used primarily by major stakeholders such asmunicipalities and thus the plants become very large with high investment- andconstruction costs. There are currently few small plants in Sweden, even though thepotential for agriculture and medium-sized to smaller farms to become self-sufficientin terms of electricity and heat is great. Farms have a natural stock of digestibleorganic material in form of manure or crops for example, which are constantlyavailable.

The purpose of this study is to find out which attitudes, norms and values exists about lesbian, gay, bisexual, and transgender (LGBT) families in preschools. Based on five qualitative interviews with teachers that work at a LGBT-certified preschool and one that is active in their work with norm critical pedagogy. To be able to fulfil my purpose of this study I concentrated on why these teachers believed that it was of importance to counter society?s heteronormativity, to prevent discrimination and mistreatments towards children and their LGBT parents in preschool. I wanted to find out what the teachers thoughts were on the concept of what a family is and how the diversity of families is shown in the preschools material and pedagogy.When I analysed the results of my qualitative interviews I used queer theories that include heteronormativity and norm critical pedagogy.

This essay describes Marcion, his life, religion and achievements. He was active 120 ? 160and was a leading christian gnostics or a christian extreme paulinist.Marcion regarded himself as the only true interpreter of christianity. He meant that theCreator God was the jews God, while the Superior God of Love and Grace, was the Father ofJesus and God for all people and Gods.Marcions church grew very fast. It was united, widespread with canon and liturgy around 150AD.

This master thesis is an in-depth study of an existing heating system at a household cooperative in Uppsala that has been converted from district heating to a bedrock heat pump system. The study focuses on an economical system optimisation of the building?s complete heating system. The aim was to determine how well a heat pump system in large buildings actually work, find out possible ways to optimize the existing system and point out important system parameters for new heat pump installations in larger buildings.The project points out a possible energy cost reduction of 45 % without investment and further cost reductions with equipment investments. A reduction by 30 % is possible by improvements in the regulation system and 15 % is possible by maintaining the brine system.

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

A co-operation is established when a group of people, sharing the same preferences and values, come together in order to satisfy a common need. The co-operative association should be democratic, governed and supervised by its members and open to everyone. The purpose of this article is to, from our ideal type, study similarities and differences regarding the corporate governance of the consumers? and the producers? co-operative movement. The motive behind our choice of alignment is that the mechanisms of corporate governance often are described from the perspective of the joint-stock company, making it valuable and interesting to study these mechanisms from the co-operative point of view.