The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

ABSTRACTSince Robert D. Putnam first wrote about the causes behind the regional differences in economic and political development in Italy, the theory of social capital has truly flourished in the fields of social science. This days you constantly hear politicians and scholars stressing the important role of the quality of the social fabric to a society?s wellbeing. There all looking at ways to construct policies and institutions that help the spread of social capital.

AbstractEquality between donor and receiver, a study about Equality in the Swedish aid politics 1960 ? 2000.Essay in political science, C-level, at Karlstads University, by Britt-Louise Orrmalm Karlsson. Spring 2006. Tutor: Hans Lödén.Sweden has a history as an official aid donor since 1950. The development cooperation has changed through the years in accordance to the Swedish policy and the politics.

The scope of this project is to make a comparison of costs associated with wind and nuclear power in order to decide which one of these is the most suitable in the case of an increased demand for electricity. It is also investigated if there are other factors that can influence the choice of energy source.An average cost is calculated in terms of kronor per kilowatt-hour (SEK/kWh) using cost of investment, operation & maintenance and taxes & subsidies. Total investment cost is recalculated to production cost using the annuity method at three different interest rates (6%, 9% and 12%).The comparison is made between three cases of wind power and two cases of nuclear power. For wind power there are two ocean-based (300MW and 100MW installed capacity, respectively) and one land-based (60MW) wind farm. For nuclear power there is one EPR-reactor (1600MW) and one AP1000-reactor (1100MW).

Several bulls in Sweden are culled because of lameness. Studies of beef bulls have shown that osteochondrosis is an important underlying cause of hind limb problems (Persson, 2003; Dutra, 1998). Osteochondrosis in horses, dogs, swine, poultry and man are well documentated in the literature, but there are few studies in cattle. The prevalence of osteochondrosis in dairy bulls in Sweden is unknown. The aim of this study was to investigate the presence and localisation of osteochondrosis in the hindlimbs of dairy bulls. This study consists of 48 one-year-old bulls divided into four groups related to which farm they came from.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to Equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company Equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

Introduction: Suicide is a major public health problem both internationally and in Sweden. Itis known in research that sex and gender have a bearing on the incidence of suicide andattempted suicide. Gender Bias in medical research could lead to medical errors and to thatthe problem is made invisible. That is why it is important to identify and eliminate them. AimThe purpose of this paper was to examine whether there is gender bias in scientific articlesdealing with suicide prevention interventions and how this is expressed.

This master's thesis examines the possibilities of correction and change in a classification scheme, with regard to the changes that occur in the world the classification system intends to describe.Applying a comparative method and classification theory, the classification of the example of the former Yugoslavia (1918-1941, 1945-1991), its republics and successor states, and the languages, formerly known as Serbo-Croatian are examined through a comparison of the main classes and divisions of language, geography, and history, in Dewey Decimal Classification (DDC), and Klassifikationssystem för svenska bibliotek [Classification for Swedish Libraries] (SAB). Eight editions of DDC, from 1876 to 2014, are compared to seven editions of SAB, from 1921 to 2013. The editions have been selected in order to show the changes prior to, and following, the First World War, changes after the Second World War, and changes following the collapse of Yugoslavia in 1991.The examination shows that both systems have updated their editions according to the changes in former Yugoslavia over the years. DDC has well constructed facet schedules, especially Table 2 concerning geography, but fails, in some cases, to construct a logic and hierarchical structure for the republics and languages of Yugoslavia, partly due to the fixed classes and divisions that survive from the very first edition of DDC from 1876, but also as a result of the decimal notation, and its limitations, itself.SAB seeks to construct a hierarchically logic and Equal scheme for the languages, areas, and states of the former Yugoslavia. Although the facets for geography and chronology aren't as developed as the ones in DDC, the overall result is that of a logically consistent and hierarchically clear classification, with short notation codes, thanks to the alphabetic mixed notation, which allows more subdivisions than the numerals and the pure notation of DDC.This study is a two years master's thesis in Archive, Library and Museum studies..

The purpose of this qualitative research study is to examine if and how the teachers from a multicultural International School work with intercultural pedagogy. The school in question isprofiled and consists of both Swedish- and English classes. The study examines if and how the teachers related to the great variety of cultures and created opportunities for integration between the students and handling with values at school. It is important to be aware as a teacher to be able to take an active part in working towards a school that gives possibilities for different cultures to meet. If this is neglected, it may increase the risk of problems and cultural clashes between the students.

AbstractSouth Africa is a country where apartheid has created a segregated population and the countrys cultural traditions affects the human situations in a unique way. Equalities between gender, class and ethnicity is a main focus for female activists in their work to give the exposed population tools and knowledges to stand up for themselves to cope with the unbalanced structure. This examination paper is done in a qualitative case study in South Africa. The content consists of thourough descriptions of how the society is percieved by four different people, explained by feministic theories and former research that is connected to the papers purpose and question formulations. The purpose of this paper is to examine how Sikhula Sonke, a women´s movement in South Africa looks at the female?s situation in the society and how they are going about their work to improve social Equality.

This is a study of the trade union journal for female blue collar women in Sweden, Arbetets Kvinnor, between 1927 and 1931. The purpose is to examine how a female trade union activist's constructs collective identity by those notions of social class, sex, and moral values that are articulated in the journal. The main theoretical basis is Alberto Melucci's analysis where he argues that a collective identity in social movements is made in an interaction between individuals, where the action possibilities and limits are defined. Another purpose is how the female blue collar worker's resistance and/or adaption to the male hegemonic trade union and the bourgeoisie hegemonic society are presented. The essay shows how the collective identity is made of both historical and contemporary images of the working class women as workers and trade union activists.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.