Background: Pesticides in conventional food may be related to morbidity and mortality. Furthermore pesticides have a negative impact on the whole ecosystem. Organic food can presume better health as they contain less chemicals and toxins and contribute to sustainable development efforts.Objective: The aim was to examine what attitudes consumers have regarding to purchase organic fruit, vegetables and root vegetables.Methods: The association between consumers? views on conventional food and organic food was investigated using questionnaire given to a population sample of men and women aged by 23-65 (N=60) in grocery stores and in a fitness center. The study was based on a cross-sectional study in a municipality in central Sweden.Results: Consumers were interested to buy organic food.

Communication between parties in an important process in their relationship can be based on a contract. This communication can for exemple be composed by a handwritten contract or an electronic contract. Contract law makes no difference between these two forms. to create more favourable requirements for commencing a contract or an ongoing contract there are possibilities to use standard agreements. Therefore a contract can be based on the will of the parties or on a standard agreement.An electronic signature shall secure that electronic transferred information has not been altered and also to identify the sender of the information.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Background: Documents and legislation inform us that parts of the public health service of Sweden, at a political level, aim to support people?s sexual health. Statistics show there has been an increase among young woman, seeking help for sexual pain during intercourse. The diagnosis that the media has come to observe lately is vulvar vestibulitis. In general there is a lack of knowledge about the existence of this state of pain and its causes, which impacts woman to get appropriate help and support in time.

The aim of the thesis is to study young peoples, defined as boys and girls between 14 and 16 years old, attitudes to library in two municipalities. Notwithstanding the fact that young people, and children, often is given priority in library work, the reality often seems to be another. Attitudes are founded primarily in childhood and therefore it is of great importance to examine how young people regard libraries. Besides studying former research about young people and libraries that has been performed on library and information science, we also have been using concepts and theories from social science. We give a brief outline of youth research and its development and look at official records and legislation to see if and in what context young people are mentioned.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The aim of this thesis is to contribute to a better understanding of the FRA-law. The focus of the study is to examine how Swedish politicians relate to the new draft of this law on intelligence. Key themes in the study are security, threats, surveillance and privacy. The power relationship between the individual and the state is also examined. Empirical data used in this study consists of a spoken plenary debate in the House which was held in connection with the adoption of the FRA law in June 2008.

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.

The aim of this thesis is to study what impact the USA Patriot act has had on American libraries. The authors intent has been to see what changes have occurred in the librarians work-routines and to study their attitudes toward the Patriot act. The authors have also intended to find out what the consequences would be for the libraries. The findings are related to Swedish circumstances. The material used in this thesis consists of six interviews conducted at three libraries in the Bay Area in California.

The present climate discussion has made energy efficiency an interesting topic. Saving energy does not only help the climate but also saves money for the energy consumer. The purpose of this thesis was to examine the potential of heat recovering from milk cooling. Two milk farms, one with voluntary milking system, VMS, and the other with conventional milking system was used to measure interesting temperatures and electricity consumptions. The numbers were used both to do theoretical calculations and to construct a SIMULINK model. To calculate the potential for heat at milk farms theoretical calculations were made in MATLAB using a reference farm with different combinations of heat recovery and pre cooling. The farm was assumed to keep a dwelling house with the annual heat consumption 18165 kWh.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

Konsumenter använder varumärken dagligen och exponering av varumärken sker överallt: i reklam, böcker, filmer, människor och så vidare. Tidigare forskning visar att konsumenter använder varumärken för att bygga upp sin självbild och skapa sin identitet, samt att konsumenter kan ha mer eller mindre starka relationer till varumärken. Varumärken i sig är bara materiella markörer, de blir meningsfulla för konsumenterna först då de sätts in i ett sammanhang och får en individuell historia uppbyggt kring sig. Studiens syfte är att utifrån ett konsumentperspektiv visa hur meningsskapande i en relation mellan ett varumärke och en konsument kan se ut. Detta genom att reda ut frågeställningen: ?Hur kan en konsument skapa mening i sin relation till ett varumärke??.

Ombildning från hyresrätt till bostadsrätt är ett fenomen som blivit allt vanligare under de senaste tio åren. Genom att genomföra en ombildning får innehavarna av lägenheten, oftast de forna hyresgästerna, tillgång till en värdefull bostadsrätt, vilken till skillnad från en hyresrätt, kan säljas och köpas öppet på marknaden. Eftersom ombildning har blivit så vanligt i Sverige uppkommer ett intresse, för samtliga inblandade parter, att veta hur de åtgärder, som förekommer vid en ombildning, skall företas. Förr eller senare kommer Sverige att ställas inför en räntehöjning, vilken kommer att få stor ekonomisk betydelse. En räntehöjning kommer nämligen att på sikt ge negativa konsekvenser för många hushåll, eftersom de svenska hushållen lånar pengar i mycket stor utsträckning till sitt boende.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

Abortion remains a contentious issue, which greatly raises ethical problems. This thesis examines the leading arguments in the Swedish abortion debate around the ? in terms of legislation ? critical years of 1938 and 1974. With Foucault's genealogical method, Butler's theories of gender as a social construction in relation to power and doxa, the study examines what the development of the argumentation says about the views on morality, the woman's body, life, individual and state? How has the arguments pro and against abortion changed over time and what does this say about the norms that guide and orientate the arguments? The most obvious change in argumentation is seen in the shift from an absolute moral and conservative position into an increasingly relativistic and liberal position, and this study will argue that this shift has its prerequisites in the changing status of the citizen and state.