The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

The number of people in the world and the urbanization increases. This leads to a bigger need of space for the built environment, space that soon doesn?t exist. A large portion of humanity?s energy disposal is used for heating of buildings.

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

The aim of this study was to examine differences between happy and unhappy people, with respect to individuals interpretations, their attributonal style and in what way the priming effect is related to their attributional style and well-being. The participants were 74 senior high school and 21 undergraduate college students. Participants were asked to read a short story, some words were in bold type, and thereafter for their subjective perception of the words in bold type loading and memory of them in a recognition list. Attributional style was operationalized with an own constructed instrument. The results show that happy individuals interpreted more words as positive than negative in comparission with unhappy individuals.

This paper deals with testing the method Reflectance Transformation Imaging (RTI) on the copy of the Piraeus-lion in Historic Museum in Stockholm. The purpose is to find out if it is possible to gather more information about the runic inscriptions. RTI is a method that records the surface normal of individual pixels in a digital photograph by analyzing the impact of light coming from different angles of entrance. RTI produces sort of a 3D-image of the object. There will be an overview of earlier interpretations of the runic scripts written on the lion as well as an overview of Varangians in the southeast.

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

The purpose of this Master Thesis has been to investigate the possibilities for a new type of noise reduction solution that could decrease the negative effects resulting from larger traffic roads. The idea has been to construct a noise barrier with a roof ? like a tunnel placed on a road. The choice of material has been focused on transparent materials in order to lower visual intrusion and barrier effects. This project idea is called the Noise tunnel.After having investigated the current offer of noise solutions, it has been concluded that these solutions rarely provide a sufficient level of noise reduction ? at least not when government regulations of acceptable noise levels are applied.

The aim of this Master?s thesis is to examine and understand how teachers of younger children view the concept of critical evaluation of information and how their interpretations of the concept relate to their teaching. The need for the development of children?s ability to critically evaluate has been emphasized through research as well as the need for collaboration between teachers and librarians in order to help pupil?s process information into knowledgeThe study has a socio-cultural perspective and the material was collected through observations and qualitative interviews with teachers. The results of the study indicate that many teachers experience uncertainty when it comes to the area of critical evaluation and that they do not teach the subject to any substantial extent.

Through qualitative interviews with five teachers from three schools, two public schools within the same school management and a Waldorf school, the purpose of this study is to find out teachers' views on the phenomenon of life skills in the lower classes in school. What is the subject, how do teachers work with life skills, and should it be seen as a separate subject or integrated in all school subjects?The results show that the definition of life skills is a term with many interpretations. Two concepts that can be seen as the common denominators in the educators' views on the subject, however is, social and emotional skills. This is something that educators believe develop self-awareness and empathy in children and sees that as important as learning other subjects.

The purpose of this study is to show the technical building requirements for modern arenas inSweden. The study will also create an understanding of how the requirements affect theSwedish football arenas which are affected by the regulations valid from 2014. As one of theSwedish football arenas there is Örjans Vall located in Halmstad. The aim of this study is todevelop alternative solutions regarding the technical problems Örjans Vall is facing 2014,when the new arena requirements for ?Svensk elitfotboll? are taken into use.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.