The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The Sand Catcher                                                       The thesis project The Sand Catcher investigates the encounter between permanent structures and an ever-changing landscape. The migrating sand dune Råbjerg Mile in northern Denmark is 40 meters high and moves more than 15 meters every year. By introducing a solid structure on the site, the fast movement of the sand dune is emphasised and thereby our view of time and space.Through intuitively building models with varied openings and densities I investigated how architectural elements react with sand. From these experiments a series of spatial features and effects were found, generated from the meeting with the sand.The Sand Catcher is a solid and permanent structure. The sand is the liquid element that generates new spaces, circulations and experiences.

The aim of this study is to examine how the adult students in the Adult Education Initiative called Kunskapslyftet, experience their use of the Main Public Library in Linköping and how the librarians experience the change in their working situation after Adult Education Initiative has started in July 1997. Methods used in the survey are interviews with librarians and students in the Adult Education Initiative. I have also distributed questionnaires to some of the adult students and studied literature that describe students use of libraries. The result shows that the students generally are satisfied with the service they get from the librarians at the Main Public Library. It also shows that what the students mostly asked for, are help to search information about a subject and to find literature in the library.

ABSTRACT Purpose: The purpose of the thesis is to examine and explain which consumers who choose to, or not choose to, shop for clothes via Internet. This will give businesses, and the reader, a better understanding on the views, of customers, on E-business with clothes. Procedure: A quantitative market research has been performed through a survey. Also the gathering of the material and the analysis is done with quantitative methods. The primary sources dominate the thesis.

SAMMAMFATTNINGBakgrund: Reaktiv hyperemi definieras som ett övergående ökat blodflöde över det normala efter en tids ischemi. Det kan registreras med laserdopplerteknik. Att registrera reaktiv hyperemi är ett sätt att värdera mikrocirkulationen. Det finns många flödesvariabler att studera varav tid till maxflöde efter ocklusion är en. Det har gjorts studier som undersöker om det finns ett samband mellan reaktiv hyperemi och fysisk aktivitet/syreupptagningsförmåga.

This work is about euthanasia and how to use it on horses, dogs and cats. A description for each animal is done, about when it is time, why, which methods can be used and who is allowed to use them, how and where it shall be done. The methods we have concentrated on are: - Chemical destruction and the most common drugs for euthanatize horses, dogs and cats. - Physical disruption of the brain activity by a captive bolt, only for horses. The captive bolt only makes the horse unconscious and must always be followed by cutting off the vena jugularis. Then the horse dies because of loss of blood. No matter which method used for euthanizing, the animal must be declared to be dead by the operator before other measures. The testing criteria for death: muscle relaxation and cyanosis, cessation of reflex activity and pupillary dilatation, cessation of respiratory activity and cessation of all cardiac activity.

Research has concluded that meaningless differentiation with trivial attributes sometimes can be a successful strategy. However, the effect varies with respect to certain aspects such as the price of the product and the decision context. How the characteristics of the consumer influence the effect of trivial attributes has until now been unknown. This thesis investigates how the consumer?s level of knowledge and personal involvement influence the effects of trivial attributes on product preferences and product attitudes.

Several diseases increase the risk of thrombosis in dogs and cats, often with a fatal outcome. Currently there are no definite treatment guidelines for the use of thrombolytic and thromboprofylactic agents in veterinary medicine. None of these drugs are approved for dogs and cats in Sweden. Medicines aimed for humans have been used tentatively. This literature study is an investigation of what is currently known about the effects and safety of these pharmacological agents when used for dogs and cats.

The number of elderly continues to increase in Sweden which puts pressure on the elderly care. Aproposed solution is to increase the use of information and communication technologies (ICT) inhome care to both streamline care and enable older people to manage on their own to a greaterextent. So far Västerås is the only municipality that has made a decision on an ICT solution, whichthey have chosen to call ?eHemtjänst? (eHomecare). The purpose of this paper was to investigatethe specific prerequisites and requirements for Gothenburg city regarding the potentialimplementation of eHemtjänst.

This thesis deals with different methods for measuring moisture-related dimensional changes ofwood. Typically relative humidity is measured to determine if the ambient climate around anobject is harmful to it or not. Values between 40 to 65% RH are recommended for hygroscopicmaterials. To know how a wooden object actually reacts to changes in the surroundingenvironment requires methods that involve the object itself. Because of the wood anisotropy,differences in wood structure, finishes and other restraints, it is not always possible to predict themovements.This paper addresses various measurement methods, primarily methods that have been testedin the field of conservation, with examples of their use.

The study examines the massacre of the garrison of the castle of Kalmar in 1525 and its causes. The goal of the investigation has been on the one hand to elucidate the most probable sequence of events, and on the other to identify as many different plausible explanations to the massacre as possible. For this end, four contemporary sources have been examined and compared in their details. To enable a broad basis for interpretation, the author has consulted various works on the themes of warfare, soldiers and violence in the late middle ages and the sixteenth century. Apart from political aspects, the study highlights social and cultural conditions as important factors in explaining how the massacre could be carried out without provoking any single part of society.

Bakgrund: Diabetes mellitus typ 2 fo?rva?ntas o?ka drastiskt de kommande a?ren. Fo?r att uppna? fo?ra?ndring beho?ver personerna fa? insikt och fo?rsta?else fo?r sambandet mellan delar i egenva?rd. Empowerment har visat sig vara av betydelse fo?r att uppna? egenkontroll och sja?lvsta?ndighet i egenva?rd.Syfte: Syftet var att beskriva effekten av empowerment pa? egenva?rd hos personer med diabetes mellitus typ 2.Metod: En litteraturo?versikt har genomfo?rts baserad pa? vetenskapliga artiklar med kvantitativ design och analyserades enligt Fribergs trestegsmodell.Resultat: Resultatet a?r en sammansta?llning av totalt tio artiklar besta?ende av ett sjukdoms- specifikt- eller patientdrivet program inneha?llande empowermentinterventioner.

AbstractThis paper is about children and stress. Stress among children is a serious problem and to be aware of that as a preschool teacher is very important. I?ve focused on the youngest childrenin preschool. I?ve searched for information in litterateur and articles.

Background: Children frequently exhibit high levels of distress while undergoing routine blood sampling or injections. If the child is not treated with appropriate care, the feelings of distress may increase over time and result in needle-phobia. Objective: The purpose of this study was to describe nurses´ possibilities to relieve distress in children undergoing needle sticks. Method: A systematic literature review was conducted through database search and screening of reference lists. Ten research articles with a quantitative approach were included, coded for quality and then analyzed.

The purpose of this essay is to investigate the term equableness in the Swedish elementary school with a take-off point in the free school reform from 1992. This essay starts with the political background of the terms equableness and freedom of choice and the official governmental guidelines. Research from Bo Malmberg and Gabriel Sahlgren act as a framework for the whole essay as their theories are tested. The main problem is presented as the question: is the debated concern regarding a lowered equableness since 1992 justifiable? Both researchers define equableness as a difference in grades but undertake a collective versus a more individual approach.