Sammanfattning: Det har under lång tid tillbaka varit praxis att tillämpa alternativregeln vid intäktsrapporteringen av pågående arbeten på löpande räkning, vilket innebär att man som redovisare väljer att inte aktivera företagets ofakturerade pågående arbeten. I HFD 2011 ref. 20 blev det fastställt att området pågående arbeten på löpande räkning är frikopplat från beskattning. Det i sin tur innebar att de flesta normgivningsorgan ändrade sina råd och rekommendationer, dock inte BFN.Syftet med studien är därmed att undersöka hur parterna och instanserna i fallet från 2011 har argumenterat i frågan samt att se hur domen påverkar redovisningen av pågående arbeten på löpande räkning.För att kunna genomföra studien och finna svar på studiens forskningsfrågor har vi intervjuat fyra utvalda respondenter och grundligt undersökt akten från rättsfallet 2011. Vi har även tagit del av den pågående debatten gällande studiens område i tidskriften Balans.

Natural and environmental issues are everyday parts in preschool but when educators shall consciously work with sustainable development they tend to stop at recycling and what is necessary to be done for achieving the Grön Flagg-certification. I have been observing various preschools and noticed that sustainable development is flawed, often because of the teachers lack of interest, knowledge and in some cases both. Out of this grew an idea of making a project that could help the teachers see how the work with the subject in a fun and educational way can become a part of the preschools everyday routine. I made a tutorial booklet with basic facts and activities relating to sustainable development and the three questions in my report were how much knowledge and interest the teachers initially have, if the tutorial booklet could help the teachers to produce new knowledge and interest for the topic and if it turned out to be easier for them to provide educational activities within the subject. There were three departments that participated in my survey and the methodology of collecting data was an anonymous survey with the teachers' own comments in response.

Abstract This thesis is based on a case study of the drawn out legal process on the question of establish a limestone quarry in Bunge Ducker in north Gotland (Sweden). The current fields are located next to areas that are protected by virtue of being EU-certified Natura 2000-areas. Despite this, the Swedish governments and courts have not agreed in witch national interest that should be prevail when decisions are made on this issue. This phenomenon are reflected in the judicial process and different court have evaluate information differently in the case. A change among governmental actors where priority is given to the importance of national interest have occur in the later part in the process.

The purpose of this paper is to apply the Dual-Effect hypothesis in Pritmani, Shome and Singal paper (2003), in order to analyze the exchange rate exposure on firms listed on the U.K. market. The study will examine if the foreign involvement of the firm will affect the share price of the firm.In addition to evaluating the Dual-Effect hypothesis in Pritmani et. al. (2003), we will evaluate the effect of foreign interest rates impact on U.K.

The goal with the project was to make the graphic for Djungeltrumman.se´s upcomingwebb-TV. Djungeltrumman.se is a clubguide on the internet and as a magazine.Their target group is people in the age between 18-34 with an interest for culture and nightlife that lives in a city where Djungeltrumman.se is active. The purpose of the project was to make a graphical frame that had the feelling ofDjungeltrumman.se. The feeling should capture the interest of the target group and make them care more for Djungeltrumman.se.The graphics will contain an intro, information frames and presentations for the different parts in the program. In this project I focused on making the intro for the program.

This thesis examines how a company can get an effective, high quality, maintenance of their computerized systems. After literary studies concerning the life cycle activity Maintenance we have studied how the maintenance at the department IT Supply of IKEA IT AB in Älmhult is carried out. What steps and measures in the analyzing of results of changes are carried out and if they have predefined processes for changes. Based on the facts we found most important in our literary studies we have created a model and theoretically applied this to the maintenance of a specific system to see what they can work with to further improve the quality and efficiency in their maintenance. The basis for our thesis is literary studies and the collected material has been used as a foundation for the research at the company, which was carried out through interviews. This thesis is based on the question: ?How do the lack of a model for maintenance and the lack of orientation affect the maintenance in a company??.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

The aim of this study was to describe how the best interest of the child can be constructed in investigations concerning permission for international adopt, where adequate parenthood is investigated. Qualitative research interviews were used as method. Seven investigators from six different sections of the city of Stockholm were interviewed. The information was analysed on the basis of a sociological approach to law and social constructionism.The result showed that adequate parenthood is a condition in the interest of the child. Adequate parenthood is specified as the parent?s qualities and possibility to care for an adopted child.

År 1991 förändrades läget för Sveriges fåmansföretag i samband med att en ny skattereform infördes. Reformen medförde förmånligare beskattning på utdelning och kapitalvinst för fåmansföretagsägare med kvalificerade aktier. Samtidigt infördes även de så kallade 3:12-reglerna för att förhindra fåmansföretagsägare, med kvalificerade aktier, från att omvandla faktisk arbetsinkomst till kapitalinkomst. I inkomstskattelagens 57 kap 4§ anges förutsättningarna för när en aktie ska anses vara kvalificerad. Enligt denna paragraf anses aktierna i ett fåmansföretag bland annat kvalificerade om ägaren eller någon närstående, under de senaste fem åren, varit verksam i ett annat fåmansföretag som bedriver ?samma eller likartad verksamhet?. 3:12-reglerna har vid ett flertal tillfällen förändrats genom åren och två av de mer väsentliga förändringarna genomfördes år 1995 samt 1996 och berörde begreppet ?samma eller likartad verksamhet?.

The purpose of this MA thesis is to examine the computerisation of sources that are of interest to genealogists. The primary focus of the thesis is an empirical study, by using a questionnaire addressed to 118 genealogical societies in Sweden, in order to find out what kind of computerisation is being performed by these genealogical societies and what their opinion is of the computerisation of sources of interest to genealogists. The result of this questionnaire has shown, together with printed and electronic material, that there is a good deal of interest from genealogical societies in the computerisation of sources. About half of the genealogical societies who answered the questionnaire are computerising sources themselves and the societies have a positive view in general of the computerisation that is being done and of the increased usage of modern information technology in genealogy. There are on the other hand certain issues that are being discussed such as the important question of the quality of the computerised material.

Sweden has a long and extensive wind band tradition. Today the interest for the traditional instruments is decreasing among children and teenagers. What can this be due to? Which conditions are needed for a functional wind band in the future? The purpose of this essay is to find answers to these questions and at the same time shed light on good examples, where the wind band activity works. To be able to answer the questions have I made four interviews with persons who have a big knowledge and interest about the subject.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

This study is grounded in an interest in the Swedish Upper Secondary Schools? role as an educator of democratic citizens, with a specific interest in the moral and cognitive development of Upper Secondary School students. Development in these two areas is treated as results of citizenship education.The purpose of the study is to examine moral and cognitive development of students in Upper Secondary School to see if there are any structural differences to be found between the Upper Secondary School programs that are vocationally oriented and the programs that are preparing for further studies on higher levels ? since these differences have been both theoretically and empirically implied. The study is based on an enhanced version of Lawrence Kohlberg?s stages of moral development (with teachers? evaluations of students? capacity as a reference point of the students? actual level of moral development) as well as on Kieran Egan?s theory of development through the use of cognitive tools (as seen in five different ?shapes of understanding?).

This research is about the experience educationalists have of children encountering mathematics in a preschool. What is the impact of introducing mathematics in preschool? How do educationalists work with mathematics and how do they experience the children?s interest in mathematics?  The aim of this degree project is to examine how educationalists experience children´s interest in mathematics when they encounter mathematics at an early age. The degree project is limited to educationalists and children within a preschool located north of Stockholm.This research seeks answers to the following questions at issue. Does an early encounter with mathematics in preschool lead to increased interest in mathematics among children?  How can educationalists in preschool work in a appropriate way with mathematics to stimulate children to develop within mathematics and to increase their interest? How does educationalists in preschool experience children´s interest in mathematics?Theories by Piaget, Vygotskij and Dewey were used as well as former research in this subject.To answer the aim and the questions at issue in this research, three interviews was conducted with educationalists at the preschool and recorded with a Dictaphone.

This thesis project explores technologies that enable people to experience the world through animals' senses in order to spark interest in and awareness about the marine environment and its inhabitants. The project is carried out as part of a planned ocean themed science center. The purpose is to explore how a greater understanding of the marine environment can be achieved using interactive technologies. The thesis is based on a theoretical framework consisting of academic works on experience, learning in a museum context and sensory perception. Our proposed designs are a series of, primarily, wearable devices that translate sensory experiences and principles from the marine world to humans.