In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).

The purpose of this paper is to investigate when Swedish and English are used in English teaching and how the pupils view the importance of the classroom language for their language development. My research questions are ?In what situations is Swedish and English respectively spoken during the English lessons?? and ?What are the pupils' opinions concerning the significance of English and Swedish in the classroom for their language development??. To answer my questions, I have used relevant theoretical research and conducted two observations and two group interviews in a secondary school. The observations have given me an example of how it can function in the classroom and the interviews have given me the opportunity to hear the pupils' different perspectives on how it is done in the classroom and their different opinions concerning this matter. According to the research, it is of great importance that the pupils are offered the opportunity to use the English language as much as possible in the classroom.

Informationsteknik (IT) är en marknad som förändras snabbt. Att investera i IT kan därför vara kritiskt. Att ha en strategi för hur satsningar på IT ska göras kan minska risken för felinvesteringar på IT men strategin kan även ge andra fördelar. Att ha en IT-strategi innebär dock inte automatiskt att den ger fördelar. IT-strategin bör även användas.

We are more aware than ever about our impact on the common environment and the world's population. Consumption awareness can be one way to take social and environmental responsibility. This study aims to examine young adults' (19-30 years) attitudes toward consumption awareness in Sweden. Consumption awareness is treated in this study as the consumption of environmental and fair-trade labeled products that have been certified of a third party. The study is limited to everyday commodities, which in this case is groceries, household consumables and clothing.

National tests has been carried out in fifth grade since 1996. Spring 2011 is the first year since the start, when it is no longer mandatory for Swedish schools to carry out the tests in fifth grade. Instead the tests will be moved to sixth grade, starting in spring 2012. This thesis investigates what effects the national tests has got on the teachers planning, but also what attitude the educators have to the tests. To solve the subject, teachers that are active in fifth grade and have recently carried out nationel tests in their class, were interviewed.

The purpose of this thesis is to examine a new music downloading service called Musikwebben, which is now available in many Swedish libraries. It focuses on the differences and similarities between this service and illegal music sharing services. The question is raised, whether the appeal of Musikwebben is high enough for it to be able to ?recruit? users from similar, illegal services. To answer this question, a qualitative content analysis is used, to explore various views on what legal downloading services have to offer and how these differ to illegal alternatives.

The aim of this essay is to analyze the discursive production of Food, within the Slow food movement, by its members. Through a discourse analysis inspired, theoretically and methodically, by Michel Foucault, this essay examines how the idea of food ? that is ?what should be eaten? ? in opposite to what can be eaten, is constructed within by Slow Food members in the Gothenburg area. The essay analysis how Slow Food?s food discourse is structured and what results this formation has on food within this discourse.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

With increasing traffic congestion problems in bigger cities, it is becoming more and more important to provide the traveller with correct information about all transport alternatives. When doing that, the traveller gets the opportunity to make the best decision based on the current traffic situation. Instead of traditional travel planners, where public and private transport modes are presented separately, the co-modal travel planner offers a combination. In order to make the comparison correct and fair, the travel times have to be estimated realistically and on equal basis. This master thesis focuses on how to estimate travel times in the city of Stockholm for journeys by cars, public transport, bicycles and also for walking.An investigation of the available data on maps and travel times shows where the currently used methods are lacking.

The author contacted designers Claesson Koivisto Rune Arkitektkontor in August 2007regarding his Master thesis at KTH. The company had discussed the possibility of creating achair made from molded pulp. The author was taken on as a manager for the project. Theobjective was to produce design documentation for a paper pulp chair which was to belaunched at the in 2008 Milan Furniture Fair. The purpose of the thesis was to develop aproduct with scientific methods as well as to investigate how to make collaboration betweendesigners and engineers easier through communication.The project went through four basic stages: Information, Analysis, Synthesis and Evaluation.Information on paper pulp, molded pulp, chair design, sitting postures and the existingmarket of molded pulp furniture.

Titel:Verkligt värde - Begreppets historiska utveckling Nivå:Kandidatuppsats i företagsekonomiFörfattare:Cecilia Hjelm och Jeannie RönnHandledare:Arne FagerströmDatum:2014-05-26Syfte:Syftet med uppsatsen är att undersöka vilka viktiga händelser under 1900-talet fram till idag, som har påverkat utveckling av begreppet verkligt värde. Vidare ingår det i syftet att redogöra hur synen på begreppet har förändrats över tid ur ett västeuropeiskt och amerikanskt perspektiv.Metod:I studien tillämpas en historisk forskningsmetod som genomförs genom en litteraturstudie. Det betyder att uppsatsen enbart bygger på tidigare forskning som sammanställs och presenteras i en tidsaxel från 1900-talets början. I tidsaxeln undersökts viktiga händelser som har påverkat utvecklingen av begreppet verkligt värde.Slutsats:Studien har visat att mycket av utvecklingen och de skiftande inställningarna till verkligt värde har berott på ett flertal kriser i både USA och Europa. Kriserna har påverkat de olika normsättande organisationernas syn på verkligt värde och det har genom tidsaxeln visat sig både bromsa och främja användning och utvecklingen av verkligt värde.Nyckelord:verkligt värde, redovisningshistoria, IFRS 13, rättvisande bild, fjärde direktivet, true and fair.

Bakgrund: Mässan som den ser ut idag har varit en mötesplats för säljare och köpare sedan 1850-talet. Marknadsföring grundar sig på den öppna dialogen och samspelet mellan köparen och säljaren och är därmed viktiga byggstenar i hela marknadsföringsprocessen. Syfte: Vårt syfte är att undersöka hur effektivt marknadsföringsinstrument en mässa är, dels från det besökande fackfolkets utgångspunkt, dels från utställarnas perspektiv. Vi vill även ta reda på vad som lockar fackfolk till att besöka mässan. Metod: Genom att använda oss av såväl ett kvantitativt som ett kvalitativt perspektiv, var vår förhoppning att täcka ett tillräckligt stort område för att kunna dra så giltiga slutsatser som möjligt.

EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to Fair value model. One problem with the Fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.