How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

The most common way to treat wastewater in Sweden today is by a combination of an activated sludge process and a chemical treatment. These processes are not very energy efficient and may not be the most environmentally friendly. That is why it is interesting to evaluate new alternative methods to see if they can be less harmful to the environment and help to a lower resource consumption. New techniques are tested in a pilot installation at Hammarby Sjöstad, Sjöstadsverket. To be able to evaluate these techniques in a wide perspective system analyses are conducted where different impacts can be considered, advantages and disadvantages in the systems.Five system structures for water treatment have been constructed in Matlab/Simulink in this study.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.

Children's Need In Focus (BBIC) is a processing and documentation system used in child welfare cases to investigate, plan and monitor interventions. The BBIC has had a breakthrough in Sweden and out of the country's 290 municipalities, there are 284 that use the system daily as a tool in cases involving children. The purpose of this study was to examine how social workers experience the BBIC as a working system and what strengths and weaknesses there are in the BBIC concept. We wanted our study to examine how the BBIC could possibly enhance the quality of childcare matters, but also how the BBIC could potentially increase children's participation in cases. We have performed qualitative interviews with eight social workers who work in four different municipalities where the BBIC is applied daily.

This analysis recommends not to use Windows Server 2008 without properevaluation in any system containing classified information. The reasons are too lowassurance and too weak authentication. If Windows Server 2008 is to be used itshould be supplemented with a stronger authentication mechanism. The installationshould preferably be of Server Core type and the server should be maximallyhardened..

Symbolic resources transform in to social power and material resources through the educational system. This entails that all students should have equal access to it.The essay compares Swedish didactics in ?immigrant? and ?white? schools, all situated in socio-economically underprivileged areas, analysing interviews with eight Swedish teachers about their didactics regarding restricted and elaborated language code.Understanding teacher?s work in the class room requires attention to the intersections between race and class, and of both to the distribution of symbolic resources in general.The essay finds that the practice of the? immigrant? school teachers differs from the ?white? school teachers?. The former are active, providing intellectual tools, scaffolding and driving force while the later choose a more passive attitude, letting students decide for themselves what to do and what goals to reach. Consequently ?white? schools allow the reproduction of unequal distribution of symbolic resources while practice in immigrant schools aim to compensate for disadvantages.Practice seems to win legitimacy by different sets of conceptualisations.

System Andersson AB is a company located in Jönköping that works with developing computer systems for the mechanical engineering industry. As of today, when this report is written, the company is working on the development of a new Manufacturing Planning and Control (MPC) system. This new system aims to create not only a user friendly interface but also a modern, stylish interface. To achieve this, the company has decided to work with a, for them, new application framework; Windows Presentation Foundation (WPF).System Andersson is well known for developing systems for different kinds of touch screens, this project is no exception. For this new user interface the company wishes to implement different types of Drag&Drop functionality.

Yesterdays common fertilizing strategy was to apply phosphor (P) and potassium (K) in thefall a few times in the crop rotation. In the spring only nitrogen (N) was applied. Recent trialsand studies has shown that this strategy, N+P/PK, is ineffective compared with the systemwhere NPK is spread every year in the spring. The strategy with annual NPK-fertilizer in thespring has proven to be better for the crop, the environment and the farmers economy.In the NPK-system the crop responds with higher yields and better quality, especially in thespring cereals. This is mainly because of an interaction between the different nutrients in thefertilizer.

Purpose/Aim : The aim of this study is to investigate and describe "kontaktmannaskapet" in the Swedish correctional system. I also aim to investigate if there are any differences between how the different actors involved in the correctional system look at this phenomena and how different sociological theories can be applied on "kontaktmannaskapet" in order to make it more comprehensible for the actors involved.Material/Method : This investigation is based on a larger qualitative inquiry consisting of several personal interviews. Further material has been used, such as literature and reports about "kontaktmannaskapet" inside and outside the correctional system.Main results : The overall opinion about the "kontaktmannaskapet" is positive. "Kontaktmannaskapet" as a working method of the correctional officer has a potential to become a useful instrument in rebuilding the lost identy of the inmate as well as reducing the stereotypes often associated with the relationship between inmates and prison personnel..

At Degermyran landfill, situated in the municipal Skellefteå, a leachate treatment system was installed in 2005. One of the aims of this study was to investigate how well the treatment system works by using data from chemical measurements made on the leachate before and after treatment. Further this study had the purpose of investigating how the predicted climate changes of the 21st century will affect the amount of leachate generated at Degermyran by using a modified version of Thornthwaites water balance model. The treatment system has the ability of reducing manganese by 90 %, nitrogen by 73 % och TOC by 79 %. By the turn of this century the amount of precipitation that percolates the waste at Degermyran will be between 254 and 298 mm, depending on the amount of greenhouse gases that will be released in the future to come.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

Ocean Thermal Energy Conversion, OTEC, is a sustainable energy conversion technology that is not yet commercialized. OTEC is a technology that utilizes the temperature difference in oceans between the warm surface water and the cold water at 1 000 m depth to run a Rankine Cycle. This technology can produce electricity and provide synergies like fresh water, air conditioning and aquaculture. A simulation program for three alternative OTEC systems has been created in order to decide which OTEC system is most profitable; closed, open or hybrid system. In this simulation a production cost analysis is performed in order to investigate and decide which one of the three systems that has the lowest production cost. The production cost analysis also analyzes if the profitability is affected by the size of the facility. After these analyzes, the most profitable of the three different OTEC-systems is expanded by an installation of solar collectors in order to see if the thermal efficiency is improved. The result shows that the most profitable system varies with the size of the facility.

The aim of the study is to investigate what pupils in grade 1 think about reading aloud, reading alone, the selection of books, and the significance of reading. A subsidiary aimwas to examine the relation between the pupils? experiences of reading in the home andtheir ability to discuss a text they have read. A sidetrack in the study aimed to see whether the pupils? experiences of reading in the home affected their outlook on readingin general.

This study aims to examine the effect management control systems have on which goals health centers prioritize. The management control systems of one privately owned and one publicly owned health center have been studied through a qualitative case study. Robert Simons (1995) framework with four levers of control (diagnostic control systems, interactive control systems, belief systems and boundary systems) has been used to structure the study. For both health centers we found a conflict of interest mainly between the diagnostic control system and the beliefs system, where the diagnostic control system is biased towards quantitative goals and the beliefs system is mainly biased towards qualitative goals. However, despite the unbalanced levers of control the studied health centers have been able to reach a well functioning compromise between quantitative and qualitative goals..