In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.

The office is the working environment in which an increasing proportion of the population spends their days . One type of office are open plan offices which are characterized by several people sitting together in the same room without spatial boundaries . The general discourse of this kind of offices is that they constitute an advantageous design that allows organizational changes without the need for redevelopment . From a work perspective, this office design is both criticized and acclaimed . Problems with noise is frequently reported in research which can lead to ill health.

The purpose of this thesis is to create a greater understanding of relationships and networks on regulated markets. This includes what the climate are like on such a market and how different aspects within relationships and networks are affected by regulations. By the use of a deductive approach, a qualitative study was performed. This was carried out by interviewing different actors on the Swedish market of alcoholicbeverages. The theoretical framework includes relationship quality, consisting of power and dependence, cooperation,adaptation and trust.

This study shows how boys and girls play has changed during the 20th century. The purpose is to make people aware of the change that has happened. In the background I show what the literature says about gender and play, before and now.To get a result I?ve interviewed two older persons and four children. These interviews has been compared to see similarities and differences.I discovered that today?s play revolves mostly around toys.

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

During the migration season in 2013 a study on spawning migrating salmon and the effect of water flow on the behavior was conducted of the salmon at the Forshaga hydropower station in the River Klarälven. The River Klarälven with its nine hydropower plants on the Swedish side, constituting migration obstacles for the migrating salmon. Fortum Generation AB has together with the County Administrative Board restored a salmon trap at the lowermost hydropower station in Forshaga, aiming at making it possible for the salmon to swim into the trap, and thereafter be transported by truck past the power plants and then continue their journey to the spawning grounds on their own. Unfortunately, it is believed that the trap does not work as well as it should. In this study, I focused on salmon position in relation to water flow and if the number of salmon that swam into the fish trap differed between salmon with previous experience of the trap (experienced) and salmon without experience (unexperienced).

The main objective of this thesis was to develop appropriate strategies and find factors that affect the usability of parameterized designs. This was accomplished by investigate the user-interface and how it is designed to meet the user's information needs. The thesis also embraces the basic theories in terms of investigation, cognitive design principles and human behavior patterns in the interaction with the machine. The approach has led to an explorative investigation in this subject area.The thesis also had the purpose to achieve more efficient ways for development of motor chainsaws at Husqvarna AB's department Global Cutting Equipment. That can be achieved through reduce costs of development per sold unit.

BackgroundThis paper is based on an issue raised by the organization Energigas Sverige, which together with the Ministry of Finance has posed the question about the fiscal impact of an increase in biogas production. Since the fiscal effects of an increased biogas production are both positive and negative, due to reduced use of fossil fuels, we want to investigate this further.PurposeThe purpose is to describe and explain the obtained fiscal impacts of an increased biogas production and based on our problem: ?What are the obtained fiscal effects caused by an increase in biogas production?? we could see the following fiscal effects: positive impact on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also accepted one of the two prepared hypotheses, which stated that an increase in biogas production leads to a negative fiscal impact. Design/Methodology/ApproachWe have chosen to work from an Anglo-Saxon scientific tradition and furthermore, we have a positivistic approach when we want to explain the relationship between cause and effect of an increase in biogas production and the following fiscal impacts.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

People in today?s society are becoming more and more aware of how important it is to use energy as efficiently as possible. This is clearly noticeable by an increase in home produced heat with e.g. solar panels or heat pumps heating systems. These changing customer demands forces district heating technology to be redesigned, which is why there is an ongoing research regarding the next generation of district heating - low temperature district heating (LTDH).

Grid codes are becoming more demanding on power generating units due to the factthat the complexity of the power grid is increasing. The penetration of wind powerhas grown over the last years and it is clear that wind farms need to be addressedwith the same type of grid codes as conventional generation units. There is howeveran undeniable difference between the technology in conventional synchronousgeneration units, and the asynchronous generation units in wind farms.This thesis has reviewed the current grid code in Sweden and compared it to the newcode proposed by ENTSO-E, ?the Requirements for Generators?, in the aspect ofwind farms with an installed power of 30 MW or more. The comparison has beencomplemented by an analysis of how wind farms of two different technologies(Doubly fed induction generators and full power converters) can meet therequirements and technical proposals have been given on how to be able to meetcompliance with the new grid codes.The Requirements for Generators contains many non-exhaustive and optionalrequirements, because of this it has been difficult to, at this stage, exactly point outthe technical impact on the grid connection of future wind farms in Sweden.