Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

AbstractThe purpose of this essay is to study in what way teachers in preschool work with pupils enabling them to gain influence and involvement in their learning.Influence means being able to make your voice heard which is an important component of a democratic society. Involvement is about being part of a community in which everyone is welcomed regardless of beliefs and opinions. Several of today's researchers believe that learning occurs in interaction between people. Teachers providing meaningful assignments to pupils, they become more motivated to learn.The study is based on observations of how teachers work with influence and involvement in controlled sessions, and interpretations of them. My results show that children become involved in their learning when they are confronted with a variety of pedagogical approaches to learning.

Purpose: The purpose of this essay is to study how the hotel chain Radisson SAS works with prolonged customer relations with their business clients, with other words the clients that have business agreements with them.Methods: This study will contain an inductive approach and qualitative methods. The qualitative research method is in the shape of a deep interview with the sales manager of Radisson SAS and qualitative interviews of chosen business clients to the hotel.Results: The results of this investigation show that business clients are controlled by what kind of agreements their company has.The companies sign agreements with hotels and hotel chains that are able to satisfy big parts of their needs, if not all of them.With the help of flexible solutions, a well known brand, and good relations, Radisson SAS has made sure that their business clients have prolonged their agreements.They are a global hotel chain near transports, and business clients feel secure with Radisson SAS..

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

The purpose of this thesis was to analyse, model and finally generate dynamic vehicular motions in a train. The objective with the analysis was to find important motions for a realistic train experience. The motions from the analysis were then weighted against possibilities for generation in a motion platform.A dynamic motion model was created to model the selected motions. The model was implemented in a simulation environment, more specifically MATLAB/Simulink. The simulation environment was used to simulate the model and to generate outputs to control a motion platform.

De krocktester som utförs idag är låsta till det system av styr och draganordningar som byggs upp. Att göra en krocktest därbilarna kan styras individuellt med hjälp av en förarrobot ökar friheten att designa tester. Att krocka två bilar som på bilden på framsidan, med 90 graders vinkel mellan bilarnas färdriktning ställer det mest tidskritiska kravet när de ska träffa varandra. Detta kräver en bra hastighetsreglering vilket är huvuddelen i examensarbetet.I denna rapport redovisas hur ett sådant styrsystem skulle kunna byggas samt tester i en simuleringsmodell för denna typ av krocktest.Simuleringsmodellen är uppbyggd i Matlab/Simulink och eftersträvar att efterlikna ett verkligt sidokollisionstest tillräckligt mycket för att kunna testa styrsystemet.Efter de tester som gjorts kan man konstatera att det är möjligt att konstruera ett sådant styrsystem som kan få två bilar att träffa varandra i en sådan sidokollision som är beskriven ovan..

Many questions are still left unanswered regarding the period c. 450-700 AD, when hordes of Anglo-Saxon migrants landed on the British Isles and by doing so made the starting point in the foundation of England. Who were these Germanic tribes? The theories of how the migration proceeded are today many. The two major theories today concerns whether it was a question of a mass migration or a gradual migration proceeded by smaller groups of military elite.

In May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.

The Smart Grid technology has during the last decade been established as a way to create a greater flexibility on the electricity grid that will be needed as the development moves towards an increased share of renewable primary energy sources in the electricity production. One part of the Smart Grid technology is the ability to shift loads in time, to adapt to either price or emissions, known as Demand Response. This project, which was conducted at KTH in collaboration with the consulting corporation Capgemini, examines the economic, environmental and social aspects of the Demand Response technology. In the project, three household products are used in a model that derives the potential savings in costs and emissions of CO2e. The results show that the actual savings measured in SEK are small, but that the savings measured in percent can be as high as 20 percent. Reduction of CO2e emissions is slightly lower.

Since Africa?s decolonization a number of foreign economic actors have begun toemerge in several African countries and they prove a vital role in many ways. China isone of the largest actor and they have a long history of political and economic ties withAfrica. China act primarily in Africa to meet their growing economy?s demand fornatural resources, and by providing aid and trade with development countries in Africathey get important natural resources like oil and iron ore in return.

Summary The leaf beetles, Lilioceris lilii and L. merdigera have existed in Asia, Europe and in North Africa for a long time, but have become much more abundant the last twenty-five years. Even North America has been affected during the last years. The purpose of this investigation of Lilioceris species in Sweden, is to give advice to gardeners, which type of control measures is the most effective in order to restrict their damage to lilies. Lilioceris species overwinter normally as pupae in the soil under the host or close by. Literature and contact with advisors have described the life cycle and spreading of Lilioceris. Under favourable conditions these leaf beetles have two generations/year in the south of Sweden. Both the adults and the larva eat the foliage, and by strong attacks even flowers can be eaten and only the stem is remaining. My own observations include different treatments of both lily foliage and of the leaf beetle.

The reporting of the media will never be an exact copy of reality. Through medias way of presenting, or framing, the world that surround us all they must also affect our interpretation of it. The role of the journalist includes both chosing and excluding in the way they describe things. Studies have been made by the wellknown mediaresearcher, Kent Asp, that show how media reported in more negative wordings about Mona Sahlin, than her opponent Fredrik Reinfeldt in the period building up to the swedish elections 2010. The purpose of our study has been to compare how these politicians were being described, or framed, in the media, in regards to their gender.Our study has shown that Mona Sahlin more often than Fredrik Reinfeldt was described as being less knowledgeable, and were mentioned in the context of scandals or conflicts.

AbstractThe aim of this review was to describe how quality of life is experienced among patients with diabetes type 2. Literature search was made in Medline and the keywords used were ?diabetes mellitus type 2? and ?quality of life?. Twenty studies were examined and categorized into four sections: Quality of life during complications due to diabetes type 2, quality of life during various treatments, quality of life during depression and quality of life and aspects in relation to the individual as well as social aspects. The designs of the studies were of a varying kind: randomized controlled studies, comparative studies, correlative studies and descriptive studies.

The aim of our research was to investigate if oat is capable of extracting cadmium to such extent that it is usable in decontaminating polluted soils. We grew oat in a hydroponic culture during 28 days in a controlled environment and a total of 30 plants were used. The nutrient solutions were contaminated with cadmium of ten different concentrations after seven days. After harvesting the plants, the roots were separated from the shoots, placed in separate containers and then turned to ashes. The cadmium content was measured three times per sample in an atomic absorption spectrometer.Our results indicate that the ability of oat to extract cadmium from a solution is linearly dependent of the cadmium concentration of the solution.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.