The office is the working environment in which an increasing proportion of the population spends their days . One type of office are open plan offices which are characterized by several people sitting together in the same room without spatial boundaries . The general discourse of this kind of offices is that they constitute an advantageous design that allows organizational changes without the need for redevelopment . From a work perspective, this office design is both criticized and acclaimed . Problems with noise is frequently reported in research which can lead to ill health.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

This is a qualitative study about unaccompanied refugee?s support that they can get from Social Services and Migration Board. It?s a survey that is made in Skellefteå Kommun by interviewing four professional workers, two at the Social Services and two at the Migration Board. The questions in this study deals with the social support and how age may affect this support.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

The aim of this study is to find out if there is any difference between how a state-owned company and a publicly listed private company communicate its sustainability performance in its sustainability report. It also aims to find out if the communication regarding sustainability has changed over time. The poll was conducted in two Swedish companies, Sveaskog AB and AB SCA, operating in the forestry industry and through a quantitative content analysis, the companies' sustainability reports from 2005 and 2010 were examined. To get a result, the reports has been examined by the GRI framework (Global Reporting Initiative) and an assessment of the communication was made based on a scale of 0-3. The results has been evaluated based on stakeholder theory, legitimacy theory and the growing interest in CSR. The analyses found evidence that there is a link between the form of ownership of the company and how it communicates regarding sustainability.

This thesis in social anthropology is based on interviews with four hunters from the middle of Sweden. It is about how the hunters get their traditional knowledge and how important it is to grow up and live in rural areas for the knowledge and understanding of hunting. The essay is also about the difference between the hunters from rural areas and the hunters from urban areas. It also examines how the rural hunters speak about the true and real hunter..

The objective for this study was to acquire a greater insight if children with concentration difficulties are assisted by outdoor education in the traditional teaching. With the use of a qualitative methodology four teachers were interviewed. The outcome gave evidence for that the teachers thought that outdoor education has a positive outcome for children with concentrations difficulties. The findings were divided into three key categories: the teacher?s reflections about outdoor education, outdoor education for children with difficulties in concentration and if there was any difference in how the children behaved indoors after having educations outdoors..

A new phonological test, LINUS, for Swedish-speaking children between the ages of three and seven, has been developed at the speech and language pathology department at Linköping University. The aim of the present study was to create a reference manual for the long version of the new test. The participants in the present study were children between the ages of five to seven in a medium-sized municipality in the Northern part of Kalmar County, Sweden. In total, 124 native Swedish-speaking children (58 girls and 66 boys) with typical language development participated. The children were divided into two age groups, 5;0-5;11;31 and 6;0-6;11;31 years.

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.

Librarians like to think that libraries contribute substantially to the progress of research. However, libraries still seem to have serious problems getting integrated in their parent organization on equal terms with other parts of that organization. The degree of integration of the library is thus the main topic of this thesis and the purpose is to examine how the interaction between librarians and scientists is formed and can be developed. That issue leads to concrete questions concerning what part librarians play in the scientists work and which factors influence the cooperation or lack of cooperation. We have chosen, for reasons of comparison, to make two case studies; one is a branch of a university library and the other is a library in a large pharmaceutical company.

It?s not a new occurrence that girls have higher grades than boys. Statistics show the same at the Kallinge school in Ronneby. There is a great difference between boys and girls in their grades from the ninth class. There are many different factors that affect the pupils.

Ditch cleaning is increasingly important in Swedish forestry. This study compare different concepts concerning machinery, namely two general-purpose excavators of different sizes, 8 tonnes and 15 tonnes, versus a dedicated machine constructed solely to deal with ditch-cleaning. The machines were tested on rough as well as on gentle terrain and on open terrain as well as in young stands in connection with thinning. The conclusions were that the excavators are more versatile and have greater capacity than the dedicated machine, while the latter excels in quality of work. Interestingly, there was no significant difference in performance between the both excavators..

AbstractTitle: Similar but different ? Sweden Democrats and Swedish Social Democratic Party in Swedish newspapers online during 2010 (Lika men olika ? Sverigedemokraterna och Socialdemokraterna i svensk rikspress på nätet 2010).Number of pages: 35 (40 including enclosures)Author: Magnus MjöhagenTutor: Amelie HössjerCourse: Media and Communication studies CPeriod: Autumn 2010University: Division of Media and Communication, Department of Information and Media, Uppsala UniversityPurpose/aim: To discover any possible difference between the media report concerning The Sweden Democrats and the Swedish Social Democratic Party in Swedish news press.Material/method: A quantitative content analysis has been made with 64 articles from the homepages of the four biggest news papers in Sweden: Aftonbladet.se, Expressen.se, DN.se (Dagens Nyheter) and SvD.se (Svenska Dagbladet). The analysis focused on four themes: 1) framing in the articles, 2) impersonation in the articles, 3) the democratic task of journalism and 4) the expectations of journalism in an election campaign.Main results: The main results showed that the difference between the two parties either was nonexistent or very small. The articles were sometimes framed in specific ways, but a big amount of the articles were not framed. Impersonation occurred in about half of the cases, concerning both parties.

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.

I 1997 års reform av bostadbidraget infördes en begränsning av den bidragsgrundande boytan. Denna studie undersöker effekterna på inkomst från arbete av denna ändring, med syfte att svara på frågan om en minskning i bostadsbidrag leder till att man väljer att öka sitt arbetsutbud. Analysen görs med hjälp av en difference-in-differences-skattning och slutsaten är att det inte fanns några signifikanta effekter på inkomsten från arbete, vilket innebär att det inte går att påvisa att ytbegränsningen påverkade arbetsutbudet..