The aim with this thesis was to study how primary school teachers perceive their mission in working with inclusive education. The aim was also to study their thoughts and experience of the Special education support. To conduct the inquiry twelve primary school teachers from two different communities in Sweden were asked to give their views of inclusive education. The central issues was how the primary school teachers interprets the concept of inclusion, the opportunities and obstacles they perceived and how the Special education support was formed in the work with inclusion in their schools. The result shows that the majority part of the primary teachers interprets the concept as a spatial or social inclusion.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

Wind power is expanding rapidly in Sweden. Increasing amounts of wind power sets higher requirements on balancing power and grid expansions and would affect the whole Swedish electricity system. The aim of this report is to examine the factors affecting the wind power expansion in Sweden. How many wind power plants projects will obtain building permissions and what costs and revenues can be expected? How much balancing power will be required and does a changing geographical distribution of the wind power plants reduce the need of balancing power?A survey of the county board?s official applications has been made and out of all the applications, corresponding to 80 TWh produced per year, about half of the applications are expected to obtain a permit with a major portion of them located in the north of Sweden.Especially older wind power plants, deriving revenue from Nord pool, find themselves today in a complicated financial situation.

SammanfattningAv störst vikt vid en företagsförvärvsprocess är huruvida säljaren och köparen reglerar sina ansvarsområden och bestämmer gränser för riskövergången i köpeavtalet. Ur rättsäkerhetssynpunkt är det essentiellt att kunna förutsäga och identifiera riskerna redan vid avtalsslutet. Det ligger ofta i parternas intresse att så långt som möjligt reglera förutsättningarna redan vid ingående och utformning av ett köpeavtal.Syftet med denna uppsats är att undersöka samspelet och följden av att säljaren inför garantiutfästelser i ett köpeavtal kontra resultatet av att köparen faktiskt genomför en due diligence-undersökning innan ett köpeavtal kommer till stånd. Detta genomförs med utgångspunkt i diskussionen kring riskfördelning mellan avtalsparterna, köplagens regler om säljarens upplysningsplikt, köparens undersökningsplikt och den allmänna lojalitetsplikten som åligger avtalsparter.Utgångspunkten vid formuleringen av avtal mellan parterna anses vara det köprättsliga felbegreppet med dess utgångspunkt i köparens befogade förväntningar på det överlåtna objektet. En genomförd due diligence och införande av garantier i köpeavtal kan innebära att riskövergången regleras och de befogade förväntningarna preciseras vilket leder till förutsägbarhet och säkerhet för parterna att kunna förutse eventuella framtida risker.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

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 Motor Group of the European Council was commissioned in the autumn of 1997 to prepare a proposal for a new European Bus and Coach Directive. In the beginning, most of the Member States did not have the accessibility requirements as their main concern; still a smaller network with actors from the National delegations from Britain, Germany and Sweden would influence the other National delegations in the Council group to finally agree to retain the requirement of accessibility of the Directive. Within the EU decision process, the European Disability movement acted as a strong player during the whole negotiation process using the proposal to a new Bus and Coach Directive as a tool to influence key actors to go towards a Directive with a strong approach for accessibility.Policy Transfer and Policy Transfer Network are used as analytical tools to understand and structure the transfer of the question of accessibility during the negotiation process. Actors understanding how the bureaucratic process works within the EU decision system have a chance to contributing for the changes in the directions they wishes for within a range of policy areas. The principal aim of the Directive was to guarantee the safety of passengers and to provide technical prescription in particular to wheelchair users.

The purpose of this paper is to find the true meaning to the Swedish word "sinnesträdgård" as a fenonomen. This paper concentrates on the Swedish use of the word, because the term has different definitions in other countries. Our choice was a phenomenological method after reading literature on, and in relevance with, the subject without finding an answer to the question. According to our six informants - a politician, a project manager, two landscape architects and scientists, and two occupational therapists, the concept has not yet been defined. The results show that a "sinnesträdgård" is complex and means several things, but the main purpose of the concept and place is to stimulate all senses. We have discussed how to distinguish the concepts "sinnesträdgård", design garden and health garden, from each other as they all stimulate the senses.

In this bachelor thesis a complete prototype of an industrial vibration measurement platform has been developed. By measuring a number of variables such as acceleration, temperature and speed conclusions can be drawn on machinery health. The aim is to evaluate hardware and software solutions for a possible future product. Based on a requirement specification a proper hardware design has be developed. The hardware consists of a four-layer PCB with an ARM Cortex-M3 microcontroller and about 250 other components. The PCB was designed, assembled, tested and finally housed in a box.

Introduction: There was a reduction in Sweden of the share capital in 2010, in which the share capital was reduced from 100 000 SEK to 50 000 SEK. The reason behind the reduction of the share capital was to enable more people to start limited liability companies in Sweden. Meanwhile in Europe, they questioned the function of the share capital, and as a result of this discussion a number of European countries have abolished the requirement for the share capital in limited liability companies.Purpose: The purpose of this study is to investigate what meaning the share capital has to entrepreneurs based on their own businesses, and to see what function the share capital have for the creditors.Problem: What are the meaning of the share capital for today´s entrepreneurs and its creditors?Methodology: The study is based on a qualitative research method in which a cross-sectional study was done with four small limited liability companies and four creditors.Conclusions: The share capital functions and meaning has lost its intended meaning as creditor protection and the help to facilitate the raising of capital. The share capitals intention has to some extent been eroded.

The question whether controlled vocabulary or natural language free-text terms is the most effective search strategy has occupied researchers in LIS for many decades. This Masters thesis is an empirical study which aims to compare these two search strategies in LISA Library and Information Science Abstracts, an online bibliographic database. 22 topics from the discipline of Library and Information Science were constructed and out of each topic one query for each search strategy was formed. Queries in natural language were formed with terms from different sources, for example dictionaries, while queries in controlled vocabulary were built with terms from LISAs electronic thesaurus. The measures used in this study were precision, relative recall pooling method and overlap.

The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ?charity for an economical need? or ?scientific research?. To be included as approved recipient the recipient has to apply for approval. This approval includes both an application fee and an annual fee.

There is currently an ongoing discussion in Sweden about the need for weather shelter for farm animals being kept outdoors during the winter season. Currently, the national animal welfare legislation requires weather shelter providing the animals? with access to a dry and clean place to rest, but under certain conditions exemptions can be granted. The Swedish Board of Agriculture has put forward a hypothesis that there is a difference between judicial decisions in animal welfare cases dealing with weather shelters, as to whether the animal has shown to be suffering or not. The aim of the study was to highlight any weaknesses or difficulties when assessing animal welfare issues associated to the absence of or design of weather shelters.

The aim of this study was to increase the knowledge of possibilities and obstacles for disabled people to meet a partner. The ambition was to know more about wishes for and needs of professional or other support. The methods have been literature studies, survey research, and interviews. A simple questionnaire was sent to administrative staff and social welfare officers who gave the information that they experienced those persons with intellectual disability or Aspergers syndrome had asked for support to meet a partner. To get a perspective from inside six semi structured interviews were made with disabled people having experience of relationships, love affairs.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.