This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

With inspiration from Bitzers situational analysis a phenomenografic method has been used, influenced by Brown & Levinsons´s theory of politeness, to find perceptions concerning Constraints (in Bitzer´s sense in his model of the rhetorical situation) in Internet-based communication. Based on three qualitative interviews, this essay has found that the perceptions are closely linked to views of what constitutes formal and informal contexts, varying due to the gender or age of the informant. Netspeak is not considered appropriate, with some exceptions, in any formal situation. However, the perceptions regarding decorum in informal situations differ in nature, based mainly on what kinds of associations and connotations are produced by elements found in netspeak. Since perceptions regarding informal situations vary, there is a large risk of misunderstanding, which this essay aims to survey..

The aim of this master thesis was to find and grade suitable sites for wind turbines in the rural district of Lerum at the reguest of Göteborg Energi. The rural district of Lerum consists of very complicated terrain which was the reason why we picked Lerum.The assignment was achieved by using the software program ArcGIS and its attendant tools. In step 1 an overall analysis was made in order to sort out the least suitable sites. Step 2 consisted of a 3D analysis in ArcScene together with a more precise analysis in ArcMap. As result we found two interesting sites, which met our demands and specific Constraints.

This essay serves to illustrate the main practical differences between the popular medium-level programming language C++ (C Plus Plus), and the newer high-level language C# (C Sharp). It will focus on the aspects that are readily apparent to the application programmer, such as differing syntax, Constraints and capabilities.It will also feature a similar comparison between the open source OpenGL graphics library, and the proprietary Direct3D graphics library owned by Microsoft Corporation.It will not go into the differences in ?under the hood? mechanics that the application programmer seldom have to consider after having chosen his programming language or graphics API, such as C# being compiled into an intermediate language and is run on a virtual machine where C++ is compiled directly to machine code, or the differing principles of rendering in OpenGL and Direct3D.This is by no means comprehensive, many things have been left out or overlooked..

The aim of the study was to examine Swedish preschool and school teachers views upon mother tongue education and cooperation with mother tongue teachers, research covering both topics are very limited. Data collection method for the study were interviews with three teachers from each type of school. The interviews were then transcribed, summarized, and finally analyzed based on the study's theoretical premises, a socio-cultural perspective, Kumashiros theory of non-oppressive teaching and constructivism. The results of the study showed that all teachers considered mother tongue education as important, but time Constraints and workload prevented teachers from desirable development of mother tongue education. As for collaboration between teachers and language teachers, most teachers felt that such a thing does not exist, while those who have experience in this type of collaboration believes that it occurs to a limited extent..

Examensarbete utfördes på CA-Verken i Sävsjö som bl.a. tillverkar hydraulcylindrar. De senaste två år har CA-Verken haft en kraftig ökning av omsättningen och det som står i vägen för fortsatt expansion är produktionen som har begränsad kapacitet.Målet med detta arbete är att studera CA-Verkens produktionsflöde för att kunna identifiera flaskhalsen/flaskhalsarna och därefter ge förslag på lösningar och förbättringar. Den teorin som har använts som grund till arbetet är Theory of Constraints (TOC). Intervjuer, företagets affärssystem och observationer har använts vid datainsamling.

The role of the quality manager has evolved from being a quality controller to work with a more global business. Within many organizations in Sweden, however, the traditional role of the quality manager's remains and the tasks categorized as quality control still takes up most of the quality manager's time. The survey conducted as part of this master thesis shows that the quality manager in most businesses has multiple roles in addition to the role of quality manager, which can create a role conflict. One consequence of this is that each improvement is not given priority due to time Constraints. Although the importance of a clear and committed leadership is the key for succeeding as the quality manager.

Through analysis of the work of scheduling the doctors at the hospitals of Sundsvall,Gävle and Karolinska in Stockholm this thesis presents some conclusion about howand why a computer system would benefit these very tasks. The reason for doing thisis mainly to save money through more efficient scheduling, but also to minimizeerrors and maximize comfort for scheduler and doctor alike.Scheduling consists of collecting doctors? requests, assessing the need of staff,distribute the available doctors and make sure all tasks are covered throughout thescheduled period of time. The work is often very complex and involves manyvariables ranging from competence to personal whishes and economical Constraints.Solving these problems takes a lot of time and energy which could be better spentcuring patients.The conclusion of this thesis is that there is reason to develop such a system to savetime and optimize resources. A description of the system is found in numerous lists ofroles, tasks and prototype sketches which combined shape the content andfunctionality.

Ambitionen med denna uppsats har varit att undersöka hur retorisk teori kan bidra till och komplettera området för kriskommunikation. Genom en intervju med Örebro kommuns kommunikationsdirektör och genom en teoretisk fördjupning har vi sammanfört en praktikers perspektiv med ett teoretiskt perspektiv. Vi har tagit avstamp i den retoriska situationen och undersökt hur ett retoriskt angreppssätt kan öka förståelsen för den kommunikativa aspekten av en kris samt vilken nytta en kriskommunikatör kan ha av att se på en kris som en retorisk situation. Resultatet visar att den retoriska situationen kan bidra med ett nytt och givande perspektiv på kriskommunikation. Inom den retoriska situationens tre konstituenter - exigence, audience och Constraints - kommer ethos, topiker, doxa, narrativ, identifikation, kairos och decorum att skapa ett kompletterande och systematiserande förhållningssätt till kriskommunikation..

This master?s thesis was written on the behalf of Saba Frukt och Grönt AB inHelsingborg and is the final part of the Master program in MechanicalEngineering at Halmstad University.The main task was to introduce visual control and increase the rate of concept intwo of the departments of the company. The goal is to come up withimplementation proposals, and if possible to implement one in the near future.The author attacks the problem by using the Six Sigma DMAIC-methodology as itis a clear and structured approach. As a complement Lean-inspired tools are used.After compiling the results from the interviews and benchmarking somesuggestions are made. These are reviewed with stakeholders and a discussion ofhow to go on further was held.

This study aims to provide a comprehensive understanding of interdisciplinary collaborations between Art and Mathematics within the Arts program at the upper secondary school level. Grounded in sociocultural theory, this study explores learning through language, action, and context, drawing on the works of theorists such as Lev Vygotsky (1995/2016), John Dewey (1897/2011) and Roger S?lj? (2020). Through semi-structured interviews, educators in both Art and Mathematics discuss shared subject content and explore opportunities and obstacles in fostering a collaborative culture within the Arts program at the upper secondary school level. The study reveals common subject content in Art and Mathematics suitable for interdisciplinary collaboration.

The purpose of this thesis is to investigate how a local community, and those who dwell within its borders, are affected when a large scale windmill park is planned in its immediate vicinity. I have used a qualitative approach and conducted semi structured interviews to gather empirical data. The study took place in a small Swedish village named Svartnäs, situated in the region Dalarna.I have used the concept of community as a symbolic construction (Cohen 1984), that together with the theory of structuration (Giddens 1984) and the notion of expert system (Giddens 1996) served as my main theoretical perspectives.Even though the windmill park is not built yet, its impact on the people and the local community of Svartnäs has been considerable. In the traces of the new windmill park new options and Constraints, that will play an important role in the lives of the people who dwell in Svartnäs, are arising. The windmill project is enlarging old conflicts and is creating a divided village.

The aim of this thesis was to examine the ways in which librarianswork to stimulate the joy of reading in boys. Four children- andschool librarians were chosen for interviews in which they wereasked questions about boys' reading and the approaches they usedto help boys. The librarians were asked if they perceived boys'reading as problematic, what methods they used to stimulate thejoy of reading and if they thought it would be helpful to work withboys and girls in different ways. They were asked what theythought was the biggest challenges in changing the boys? attitudestowards reading and what they would do if they could choosefreely without any Constraints in time or money.Aidan Chambers' "The circle of reading" was used to compare atheory about reading to the ways in wich the librarians worked andtheir thoughts about how to initiate reading.

When models are used to describe physical phenomenon during development or modification of a technical system, it is often possible to reduce both the time needed and the overall development cost. With the use of models it is also possible to investigate the potential of the selected solution, without the need for any expensive details and testrigs. In many cases it is also not possible to test all the aspects regarding the functionality that are desired from the system, without using the complete and final product.In this case a model based approach has been used to optimize the different parameters in the new snubbing mechanism for the Nose Landing Gear Retract Actuator on the JAS39 Gripen.During the simulations, upper and lower boundaries were calculated for the length of the spring and the diameter for the restrictor. The governing Constraints were given by the requirements for the retraction time during cold conditions and that the amplitude of the alternating loads in the uplock mechanism were brought to an acceptable level.The most promising results from the simulations were then used in a limited number of trials in the hydraulic rig to verify that the configurations comply with the requirements.The final parameters for the snubbing mechanism were chosen to 35±1mm for the spring and 0.4-0.5 mm diameter for the restrictor..

AbstractThe purpose of our study is to reach an understanding of the situation of unaccompanied refugee minors in school. Thus the study aims to investigate what sort of possibilities and limits they encounter when going through their school education. We have chosen a qualitative method and conducted interviews with four persons between the ages of 18 and 21 years.The result of the study shows that unaccompanied refugee minors experience numerous limitations and lesser possibilities than other students, which prevents their educational and social development. The limitations partly depend on the school personnels lack of knowledge about this target group, and partly on the difficulty of dealing with a new culture which is different from the students original culture.  An important conclusion that our study has shown is that the educational system has a great impact on how well the students manage to function in the new society later on.  Therefore it is of great importance that the teachers have access to competence development , since this is of substantial importance for the  unaccompanied refugee minors development and socialization. .