This paper concerns the flagging out of merchant navy vessels and its consequenses. Flaggingout is method used by ship owners in order to gain advantages. Under a different flag, thevessel's legal residence become the subject of another country´s laws. Toward the end of thefirst decade of the 20th century ferry -and passangervessels trading in the Baltic Sea wereflagged out from Åland to the flag of Sweden. Flagging out to Sweden is not common but thespecific circumstances for this trade has made the Swedish ship's register interesting for shipowners.

This study aims to analyze the risks with building new households between railroads and shore, the focus of the study lays on Öbacka strand in Umeå municipality. The study also investigate if a land use conflict has taken place and how it was handled.The paper is based on different documents that was central for the work of planning the households and some interviews with operators that was highly involved with the planning of the area.The results shows that there is several risks with establishing new household between railroads and shores. Mainly because of the exposure of noise from the railways, though the risk for impact on the living environment for animals were low in this case there is a generally risk that it could get negative effects. It also a very important that the availability to the shore is secured. Planning in this type of area involves a great number of operators can easily cause a conflict due to the different perspectives on how the land should be used in the future, and also because of protecting different interests.

During 40 years of industrial production, from the end of the 1890?s until the end of 1930?s, coal and wood distillation products were manufactured in AB Carbo?s tar factory along the River Gimån in Grötingen, in the county of Jämtland, Sweden. In accordance with the Swedish Environmental Protection Agency?s Methods for Inventories of contaminated sites, MIFO, the site in Grötingen has been identified as a potentially contaminated site. In order to determine whether toxic substances pose a threat to human health and ecological systems in the area, there was a need to investigate the presence of contaminants, their levels and potential for migration.

The purpose of this thesis is to examine library users experience encountering exposed literature. Shops and stores expose the products they most of all want to sell, a kind of marketing strategy that influences our inclination to buy. By conducting a quantitative study, at two minor public libraries, and using theories from the marketing area this thesis intended to investigate the subject further. Eighty library visitors, between age 10 and XX filled out a questionnaire asking how the users experience or register exposed literature and what makes users borrow or not borrow exposed literature. The respondents find exposed literature helpful in directing them to new interesting suggestions of books they otherwise wouldn?t have borrowed.

Title: Facebook girls, a qualitative study of social medias and Facebooks impact on young girlsNumber of pages: 32Author: Mirja LarssonTutor: 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 young girls and older girls in their wayof using Facebook.Material/method: Personal interviews, literature, electronic sources, Internet sources.Main results: The younger girls are not as aware as the older girls of their exposure on Facebookand the possible down-sides of their frequent Facebook-usage. Young girls in general use Facebookas a source to form their identity.Keywords: Facebook, identity, young girls, Cooley, Elza Dunkels, Altman and Taylor.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

AbstractWhen the Swedish Centre Party, Centerpartiet, just before Christmas 2012 released a draft for new program of ideas a powerful "winter storm" broke out. Ideas that Centerpartiet would abolish compulsory schooling and the right to inheritance and allow polygamy are just a few of the things that cause alarm.It's not the first time during the last years the Centre Party is associated with neo-liberal elements in their party?s ideology. In 2007 Erik Ullenhag criticized Centerpartiet for their new neo-liberalism was a danger to the alliance.The aim of this study is to investigate whether it is possible to see a change in Centerpartiets ideology and how deep it is. From an idea analytical approach based on ideal types, created for social liberalism, neoliberalism and ecohumanism, the party programs from 2001 and 2013 are studied.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

The task for this thesis is to design a tool that is used to cut-out preforms of thermoplastic adhesive and also to make an estimate of costs for the stamping tool. The tool is used in the repair process at the MCM production line. The result of gathered information has affected how the design of the stamping tool has developed. The handling of thermoplastic adhesive in the repair process is one of the factors that influenced the design. The adhesive is sensitive for exposure to moisture. Therefore an automated feeding system of the adhesive is not recommended. The users wished for an automated stamping tool.

This study aimed to describe children?s experience of living with overweight or obesity, by using a literature-review. The study includes eleven articles, data is from children between ages 5-15 year. The result occurring were in the areas; Quality of life and self-esteem, Social company, Body concept and weight reduction and Psychological unhealth. BMI above what is recommended gives a negative influence on quality of live and self-esteem.

AbstractIn urban societies people spend more and more time indoors, which put great demands on the indoor environment. If the ventilation is to manage the removal of unwanted substances in the indoor air, a good mixing of the air is required. The question arises that, whether the buoyancy forces will counteract a good mixing of the indoor air or not?This report aims to clear up the difficulties whether you need to consider the buoyancy forces or not, when adjusting a ventilation unit. For studying the indoor mixing of the air a two dimensional model is constructed in COMSOL Multiphysics.

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

The highly toxic man-made substance referred to as dioxin (polychlorinated dibenzo-para-dioxins (PCDDs) and polychlorinated dibenzofurans (PCDFs)) causes severe health damages both to humans and other organisms, with lethality as its worst. Because of the toxicity several risk assessments has been performed on dioxins trying to determine at what concentration there are no risk of exposure. Resent years of research has discovered that these substances are not only anthropogenically but also producedin natural processes, like volcanoes and forest fires. To investigate if there is a need to take these naturally formed dioxins into account in the risk assessment processes, interviews with persons at relevant institutions in Sweden has been made. Analyses of existing risk assessment methods and political documents were also made to complete the picture.

The aim of this paper was to describe the phenomenon of threats and violence within a Swedish penal institution. The study was thematized according to the three main research questions. These were as follows; The threats and violence prison staff have experienced in their workplace (I) how these experiences affected them in their work performances (II) and in their private life (III). By a qualitative design, in-depth interviews were carried out with four persons who are, or formerly have been, gainfully employed at a penal institution. Concepts from the theory of symbolic interactionism and a theory of human action have been used in the analysing process of this paper.