The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

In Sweden we need more lambs during March to June. I decided to calculate on a spring lamb production, because to many of the Swedish lambs go to slaughter in the autumn. I counted on 1000 ewes which have 2000 lambs each year, 200 of these lambs stays on the farm and replace old ewes. The buildings are 3600 square meters. I have counted on two different sorts of buildings, the first one is a shed, the second one is three polytunnel sheephouses.

This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.

SummaryIn the area to the east of Hue city, in Vietnam, lays Tam Giang lagoon, one of Asia's largest lagoons, with an area of 22,000 hectares. This lagoon is suitable for aquaculture. One reason for this is because the salinity differs from sweet to salty in different parts of the lagoon. The Vietnamese Government advocates an increase in environmentally-friendly aquaculture and the fish Siganus guttatus (Rabbit fish) is a candidate for this. This fish eats mainly algae and can be cultivated in a polyculture.

Friend lists allow Facebook users to group their friends and may be used to share certain information only with those in a specific list. This function has been around for several years, but has never gained any particular popularity among users, most of whom probably did not know it even existed a couple of years ago. In the fall of 2011, however, the function was updated and made more visible on the site.There are several possible uses of friend lists, such as privacy control, filtering of the news feed, self-presentation and targeted information sharing. This paper aims to investigate the extent to which friend lists are used by students today, as well as why students actually use their lists, i.e. for what purposes.Judging from the results of this study in comparison with earlier research, there seems to have been a somewhat recent increase in the awareness of the fact that friend lists actually do exist, but still most users tend not to utilize them.

This Degree Project was about finding the best loudspeaker placement in a heavyweight truck and also the best suited loudspeaker for this task. The project took place in Södertälje, Sweden, on behalf of Scania CV AB. The goal was to create a new listening environment in a truck cabinet.The results were accomplished by the performance of a few different tasks. First a benchmark was made on Scanias top competitors. Second a listening test was made to get an apprehension of what people find lacking in the sound reproduction of the sound system.

Through this thesis, we want to discuss how the marginalization of people, several precedent political, city planning- and engineering decisions resulted in a catastrophic outcome after hurricane Katrina in New Orleans 2005. We also put forward a case study of the Make It Right Foundation, to demonstrate how the residents of the Lower Ninth Ward are involved in the urban development of their community. We would like to draw attention to the power of citizens and how they can influence the urban development of a community after a trauma. This study also focuses on the mission of The Make It Right Foundation: which is to rebuild the Lower Ninth Ward with firm concepts on sustainable development where all dimensions are accounted: ecological, social, cultural and economic. The empirical data was collected by a field study in New Orleans 2010-03-22 and semistructured interviews were made during the same days..

The purpose of this study is to explore students? perceptions and experiences of the school-subject Swedish. Ten qualitative interviews with students in school year nine have been carried out and the results of these interviews constitute the basis of this study. The result shows that students have a straight-forward attitude towards Swedish as a school-subject. The students identify skills such as reading, writing and speaking, and work in school mainly concerns perfecting these skills. The students think of Swedish as a subject with a clear purpose and find it important and useful. The result also shows that the students want grading for the purpose of further motivation.

The parent-student-teacher conference presumes school responsibility of the development of the student. Teacher, student and parents are supposed to talk freely and in confidence, the conference should lead to a forward looking and long term plan. The parent-student-teacher conference should presume equality amongst the parties. The intention of this paper is to illuminate how the conference can be a way to clarify the process of learning. I intend to do this by showing the practice of four teachers, by making conclusions from their experiences they have made in their practice.

This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.

This paper deals with how people use public libraries. An attempt is made to distinguishbetween different user groups on the basis of how they use the library. The roles of thelibrary in relation to its users are also discussed.The paper is based on a user study with the cooperation of 195 users. The user studywas carried out at the Public Library of Alingsås 1994. As material for comparisonsimilar studies from Sweden, but even from Denmark, have been used.

The purpose of this essay is to do an ecocritical reading of Vilhelm Moberg?s The Emi-grants from 1949. By asking and answering the three following questions; How does a system present itself, What are the different reasons for emigration; Why does differentsystem fit some well and some not.By using two articles from Green Planets - Ecology and Science Fiction to illus-trate two different views; Different parts value in an ekosystem and The Ship as an ecosystem. I have also created, based on the literary text four different terms concern-ing the dynamic system; Stable, Static, Unstable and Collapsing systems. I have found that all system goes through changes, some drastic, that changes the way the parts of the systems fit with in it.

This study treats the possibility of breeding mallards and pheasants on our own farm, Björnslund. From the beginning I considered to breed them from eggs to adults but after visiting several breeders I changed my mind. It seemed to be a lot of work with no economic profit in comparison with buying already hatched birds and then feed them to adults. If the business shall be profitable I have to be soll the hunting for the birds and then sell the dead birds to game purchasers. There are also calculations that show which price you have to charge for the hunting that will give a positive result. Another possibility is to own a slaughterhouse and sell the meat to restaurants and supermarkets.

The quantity of methane emissions from sheep depend on several factors, for example, the composition of the diet, feed quality, the age of the animals, time of the day and maybe also breed and sex. A comprising literature review was made about which factors that affect the size of emissions. In addition, a questionnaire was sent to two farms, one with a more intensive production system and another with a more extensive system. Inventories of the two farms were made; the rest of the data needed to conduct the study was taken from literature and other sources. Meat produced at the more intensive farm caused emissions of 0.4 kg of methane per kg of bone free meat and the more extensive farm caused emissions of 0.9 kg methane per kg of bone free meat.

The aim with this study is to investigate how Swedish public service local radio uses information subsides in the form of press releases. In terms of which entrants gain entrance to the news feed, in which forms and in which subjects. Also we wanted to study how the journalist uses the content in the press releases. To do this we cooperated with the public service radio channel Sveriges radio P4 Kalmar. For 28 days, four weeks, we collected all incoming press releases to the newsroom of P4 Kalmar.