According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

As the environmental awarenesshas increasedin recent decadessohas the society?s demand forenvironmentalresponsible companies(Ammenberg, 2004).One way for companies to take responsibility and work with environmental issues is to implement anenvironmental management system(EMS). EMSserves as a tool for companies to systematically work with environmental issues and develop the company's environmental efforts. ISO 14001 is theEMSaccording to whichthat the majority of companies today choose to get certified(Brorson & Almgren, 2007). The introduction and operation of the ISO 14001 requires significant financial and human resources and it can therefore be questioned whether the environmental managementsystem is adaptable forall companysizes.The purpose of this studyis to examine whether EMScan provide environmental and economic benefits for companies of all sizes and ifthe conditions to get certifiedaccordingto ISO 14001 is the same for large and smallcompanies.A literature study was made to collect information on company'simplementation of ISO 14001.

The purpose of this essay is to examine and explain how the Swedish mining court of Stora Kopparberget (the Great Copper Mountain) implemented its judicial legislation between 1641-1682. Questions are asked about which counts of indictments the court tried, which sentences they handed out, in what quantities and how these results looks in comparison with other contemporary courts. The index cards of the court judicial protocols are the primary source of information. The methods are those of quantity- and comparative analysis.The results show that theft of copper ore was the most common crime ransacked by the court. Other common crimes were (in order): sin of omission, transgression of work directions, fights, slander and disdain, trade of stolen ore, failing appearance in court etc.Fines were by far the most common sentence followed by shorter imprisonments, gauntlets, loss of right to mine possession, twig beating, loss of work, penal servitude, banishment, ?wooden horse riding? and finally military transcription.

This study aims to explore how employment of people with intellectual disabilities has grown from only a few participants in the 1960 to be a statutory right. The aim is further to describe the progress and how theories about disability, normalization and social integration relate to the activity. Particular attention is given to the conditions of the labour market and how it influences the activity. Does the ambition to get activity closer the labour market changes and if there are changing, in what way? Is it important that employment resemble or can lead to a common work? The method is to study and analysis periodicals and newspapers articles and make interviews.

The purpose of this study was to describe and analyze IntimatePartner Violence (IPV). How does contemporary science illustrate men as victimsand women as perpetrators in these relationships? Ten articles were presentedand analyzed in a systematic literature study. The results show that men beingabused by their female intimate partner, do exist and that they in many ways doconform to abused women. There are many underlying causes to the violence inclose relationships.

This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.

The purpose of this study was to examine whether youth novels contained informationconcerning our society. We reviewed youth literature and its history in brief, including itscommencement and development from separate boys' and girls' novels to a common youthnovel after the Second World War.To obtain a clearer picture and a better understanding of youths, we read non-fiction, such asbooks, magazines and articles, concerning youth culture, its meaning and content. We decidedto review the period 1990-1994 more closely. We therefore set up selection criteria whichfinally resulted in 56 youth novels. We examined these novels to determine if and/or how theymatched the nine preselected areas that we felt were typical for the 1990's.

The aim of this text is to study how sectional managers in the care of the elderly work so as to promote basic human values. Semi-structured interviews generated qualitative data from five sectional managers. A hermeneutical approach was applied for interpreting the interviews. The result shows that the respondents are conscious of the fact that it takes a lot of long term work before a change in current procedures will happen. Also, the common everyday principles of work and basic values will continue to be part of the care of the elderly.

This report will detail the participator view of partnering in Kvarteret Frodeparken. Kvarteret Frodeparken is a new construction project being jointly delivered by Skanska Sverige AB and Uppsalahem AB. The report will focus on the comparison between the participators view of partnering with an emphasis on common partnering goals. The report will also focus on the economical benefits, the time benefits and the social environment benefits you can find in partnering.The principals of partnering are; participants together make the common goals for the projects, make ice breaking activities to improve stakeholder engagement and working with an open economy to find the profitable choice for the project. With a combination of the three principals the team together decide the best solution for the project.

Syftet med föreliggande studie var att studera huruvida intagna på en störrekriminalvårdsanstalt (klass A) i Mellansverige, skiljer sig i personlighetsdragen Samvetsgrannhet, Vänlighet, Extraversion, Emotionell Stabilitet och Öppenhet ijämförelse med två kontrollgrupper. Tidigare forskning har visat att kriminella personer ligger lägre i skalorna (faktorerna) som mäter Samvetsgrannhet och Vänlighet, i jämförelse med ostraffade individer (t.ex., Miller & Lynam, 2001). Den primära hypotesen var följaktligen att söka diskrepans mellan just Samvetsgrannhet och Vänlighet i enlighet med tidigare empiri. Studien genomfördes med ett självskattningsformulär som stödjer sig på en svensk översättning från Goldbergs (1992) International Personality Item Pool (IPIP)beträffande grundläggande personlighetskaraktärer. Studien utgjordes av intagna(n = 46) och två kontrollgrupper bestående av studenter (n = 32) samt vaktpersonal (n = 45) vid en klass A anstalt i Sverige.

The implementation of large IT-systems is a complex area where many aspects have to be taken into account.KSU, Kärnkraftssäkerhet och Utbildning AB, is a small company in the Vattenfall group that is increasingly being urged to implement SAP, one of the largest ERP-systems on the market. Vattenfalls purpose with SAP is to centralize certain processes within economy that are common to all the companies in the group, this to gain benefits with economics of scale. However, KSU is not convinced that SAP is a suitable system and that the common processes apply to them.The purpose of this degree project is to investigate if SAP is a suitable system and if KSU will benefit from a transition to SAP. Three perspectives were applied to further specify important areas of the main question. From a technical point of view KSU:s demands on a system was mapped against SAP.

Face-to-face communication is always complemented with non-verbal signals that give us clues as to how a message shall be interpreted, but as communication is moved online the possibilities to express oneself becomes more limited.This paper focuses on the instant messaging client Windows Live Messenger and three of the non-verbal functions that it provides (nudges, winks and emotes). The purpose of the paper and its underlying study is to compare the senders' intentions with the receivers' conceptions when it comes to these functions.The study was done as a questionnaire with two different versions of the questions, one looking at the senders' intentions and the other at the receivers' conceptions.The results were then compared in order to look for tendencies. The results showed that the most common intention among the senders was also the most common conception among the receivers, but that the rest of the attitudes didn't match at all. The functions that are supposed to help the conversation flow often create ambiguity instead and lead to vagueness, misconceptions and annoyance..

This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don?t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Preschool belongs to Lpo-94. School readiness can interprets in different kind of aspects, then you can not found any goals to reach in Lpo- 94 for the pre-school, which preschool teachers can relay to. There are comprehensive goals for the nine-year school in Lpo- 94, about which knowledge the student should have for the fifth grade. Purpose of the studie is to examine preschool teachers understanding of the phenomenon school readiness. Qualitative interviews by preschool teachers in south and middle of Sweden has been carried out and a hermeneutic analyse has been used for a deeper understanding of pre-school teachers interprets of school readiness.