In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

The constant need of energy is something that affects us all no matter our current situation. Whether we are driving our car to work, taking the elevator or using the oven to cook dinner we end up relying on energy. Our whole society is continuously striving to achieve a higher grade of efficiency and the process of supplying ourselves with energy is no exception. The importance of appliances in our everyday life cannot be exaggerated and thus the importance of their high efficiency.Efficiency is already a keyword in the appliance industry with labels, stars and numbers helping us choosing the most suitable option for the task ahead. No matter how efficient appliances often use pure electricity as their energy source.

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.

The agriculture in Sweden today uses chemical substances to control vermin, weed and diseases. This usage shows through polluted subsoil water and trace elements in the food we eat. There?s a risk that additional symptoms will arise in the future. Our product Sha Jun, developed in 2006-2007, is an attempt to try and minimize the need of chemicals in the agriculture. The idea started with the attempt to minimize the usage of pesticides on the cropland.

Japanese horror film has since the late 1990: ies been extremely successful. The success could probably, at least partly, be due to the Japanese narrative style (which in my own opinion is quite suitable and effective in horror films). In what way does the Japanese narrative tradition work in matter of expression? My results point towards a narrative discrepancy between J-horror and American horror film, possibly due to the Japanese narrative tradition ? a narrative tradition under the influence of various forms of ancient Japanese theatre and general Japanese culture..

This thesis is based on thirteen qualitative interviews with civil servants and politicians. The purpose of the study is to research these informants? attitudes towards integration and their reflections about immigrants? lower chances in an ethnically segregated housing and labour market. The theoretical frame of references is based on social constructionism and focuses on including and excluding power structures. The empirical material provides both structural and cultural explanations to immigrants? problems as regards inclusion in Swedish society.

Mastitis is the most common disease of dairy cows. Mastitis can be painful for the dairy cow and causes economical losses for the farmer. These losses are due to decreased milk production, more working hours for the farmer, treatment costs and possible costs due to culling of the cow. The udder inflammation, mastitis, is often caused by bacteria infection. One of the most common bacteria found to cause mastitis in Sweden is Staphylococcus aureus (S.

The sun is a huge energy source with great potential of providing energy to the heating of homes and other buildings in an environmentally sustainable manner. In order to provide buildings with energy from the sun it is necessary to transfer the energy supply over time to when the demand arises. By storing the heat in a seasonal storage, solar energy from the summer can be used in the winter when the demand for heating is greatest.Today's existing plants are mainly in Europe and particularly in Germany. These facilities are designed to supply heat demands greater than 400 MWh and covers about 40-50 % of this need which consists of energy for space heating and domestic hot water. How much of the heat demand that is covered, the solar fraction, is partly due to losses from the storage which in turn is connected to the surface area of the storage.

The objective with this essay is to establish the benefits of inserting media as an obligatory topic in the upper secondary school. In order to succeed with this I will not only type this essay I will also produce a medial production in the form of a film.  I have interviewed two senior masters on Södertörns College where I have reviewed different questions that relate to the matter's weight in school values and the society. In the study I will also reflect over existing research within the area and to link these to the issue and those interviewed opinions. In the film I also present statistics within the communication technology's increase and an explanation how one obligatory topic becomes an obligatory topic..

This study is a qualitative investigation where surveys where performed on five Swedes from Lebanon. The purpose with the survey was to learn how these persons were affected by the war against Lebanon in the summer 2006, how they reacted to it and what measures they took to overcome their crisis. The result shows that the state of crisis of the interviewed persons was caused by several factors, such as the war being both unexpected and intensive. Other causes was the worry that their children would be hurt by the effects of the war as well as the material and human losses that the war brought.The interviewed persons responded with both negative and positive reactions, which may have affect their recovery process. Some of them where offered physiological support in Sweden by their municipalities.

Vådabekämpningar är inget nytt fenomen när det kommer till militära operationer. För att kunna lösa detta problem så måste man ta reda på vilka de största orsakerna till vådabekämpning är samt vilka lösningar det finns för att minska risken. I denna uppsats har det genomförts kvalitativa litteraturstudier om fenomenet vådabekämpning, från Operation Desert Storm och framåt. Syftet med uppsatsen är att studera hur arbetet med att förhindra vådabekämpningar skulle kunna se ut, samt ta reda på vilka de största anledningarna är till att vådabekämpningar uppstår. Analysen visar att det finns en rad olika orsaker till att vådabekämpningar uppstår. Vidare så visas ett antal åtgärder som kan vidtas för att minska risken för vådabekämpningar. Resultatet visar på att det går att reducerar riskerna, men att fenomenet aldrig helt kan försvinna..

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

In the essay, the balance between being an educator and a mother of a child with autism is explored in respect to how the roles might influence the actions of a pre-school teacher. Writing is used as a method of reflection, it gives the teacher a chance to take a step back and view her practical experiences from a novel perspective; conclusions are recounted throughout the teachers narrative. The essay is based on the following questions; which problems might arise in the meeting with parents such as Adams where there is a suspicion of autism for the child? Which advantages/disadvantages might the teacher?s personal experience of autism have for the role as educator? How would the dual roles as educator and mother of an autistic child best be balanced in the future?The essay highlights special educational and parent perspectives on the matter of autism. Professor of pedagogy Claes Nilholm, specializes in special needs education.

The purpose of this essay has been to identify a couple of different factors that matter when a teacher chooses method and raw material for teaching his students. The person interviewed is a man, whose lesson I also observed. The result shows that there are several factors of great importance for his choice. My conclusion of this is that this teacher?s choice depends on the school as institution with all the people that operate there, the composition of the students and the school?s curriculum, but this teacher?s pedagogical basic view also has a great importance for his teaching..