Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This thesis examines a possible control strategy to minimize flow fluctuations in Uppsala?s district heating system. High variations in flow rate may lead to complications caused by hydraulic constraints in the district heating system. These complications, such as inadequate pressure and temperature levels, increase the risk of heat delivery failures. It is therefore important to avoid such situations both for the producer and for the customers.Typically, the forward temperature is controlled by using a rough correlation with respect to the outdoor temperature.

Banking systems in India is quite popular and it needs some more changes to reach all the customers. Lack of the service is main problem in Indian baking system. If the common person wants to open the account, it take?s little bit high cost and banks are not near the people location. Due to the Lack of service, people do not want to be a customer of the bank.

In recent years, the Internet has exploded with different kinds of social media, where a significant function is to share your life in text and images. This changes how we form our identity, our religious identity included. The aim of this paper was to study how Instagram forms a space for the creation and development of religious and spiritual beliefs. For this purpose, Instagram updates from five women with yoga oriented Instagram accounts have been analyzed in relation to two theories: Paul Heelas? och Linda Woodhead?s theory of a spiritual revolution and Heidi Campbell?s theory of networked religion.The aim of the study was to explore how these women presented themselves in their Instagram flow and what part religion and spirituality had in their presentations.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

In this essay i argue that there are three different variables that may be able to control the outcome of certain foreign policy choices. These three variables are External Threats, government division and public opinion. The Essay also tries to identify former president Bush motives behind the 2003 Iraqi War. It is partly argued that the three variables had a certain amount of influence on Bush decision making process. But the main focus lies on the motives behind the attack.

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

Syfte: Syftet med denna studie är att beskriva patienters inställning till sin antipsykotiska medicinering och orsaker till varför läkemedelsordinationer inte följs.Metod: Enkätstudie med kvalitativ innehållsanalys.Resultat: Två teman och 13 kategorier framkom för att beskriva patienters inställning till läkemedlet. Dessa teman är Läkemedel som hjälp och Läkemedel som belastning. Antalet kategorier under temat läkemedel som hjälp är nio stycken och antalet kategorier under temat läkemedel som belastning är fyra. För att beskriva varför ordinationer inte följts framkom fyra kategorier.Slutsats: Huvudresultaten i denna studie är de två teman som framkom, Läkemedel som hjälp och Läkemedel som belastning. Deltagarna i denna studie uppgav både positiva och negativa attityder till sin antipsykotiska medicin.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Bakgrund: Diabetes Mellitus Typ 2 (DMT2) är en av våra vanligaste folksjukdomar med olika allvarliga senkomplikationer där hjärt-/kärlsjukdomar är den vanligaste dödsorsaken. Kostbehandling av sjukdomen är en av de viktigaste egenvårdsåtgärderna. 2008 godkände Socialstyrelsen lågkolhydratkost som kostrekommendation till DMT2-patienter. Syfte: Studiens syfte var att undersöka för- och nackdelar med lågkolhydratkost som kostrekommendation till DMT2-patienter. Metod: Studien är en systematisk litteraturstudie baserad på databassökningar. Tretton artiklar värderades, varav tio bedömdes hålla tillräckligt hög kvalitet för inklusion. Resultatet kopplades till Orems egenvårdsteori. Resultat: Fördelarna som studien visade på sammanfattades i fyra teman; viktminskning, sänkta glukos- och insulinhalter, förbättrade lipidvärden och minskad läkemedelsanvändning.

This paper examines, through questionnaire, how young students in upper secondary school in Malmo experience social integration. It also contain what they think should be done in order to improve the integration between youth that are ethnic Swedish and youth that have a foreign background. To understand the subject we started with a review over Swedish integration politic and its influence over Malmo and social integration in the country. We have used such theoretical starting points as identity and ethnicity in relations to the social surroundings, social affinity theory and flexible mindedness, making of groups among youth and factors to promote social integration. Our conclusion is that the experience of social integration between the two groups depends on how you experience yourself.

Det finns god kunskap om verksamma behandlingar för hypertoni. Trots det är följsamhet till behandling av hypertoni bristfällig och många patienter uppnår inte ett kontrollerat blodtryck. Syftet med denna litteraturstudie var att granska och sammanställa vetenskapliga artiklar om sjuksköterskans möjlighet att påverka följsamheten hos patienter med primär hypertoni gällande omvårdnadsåtgärder och läkemedelsbehandling. Utifrån syftet utformades två frågeställningar för att nå en djupare förståelse för ämnet. Metoden utgjordes av en systematisk litteraturstudie bearbetad genom Goodmans sju steg, vilka är utformade för en forskningsprocess.

In Sweden the real estate sector accounts for 33 % of energy consumption and just below 10 % of the emission of carbon dioxide. As a consequence of the external pressure from climate change it?s in everybody?s interest to reduce the energy consumption and thus reduce the emission of carbon dioxide. An additional incentive to reduce the energy consumption is the substantial increase of the energy price since the deregulation of the electricity market in 1996.In this study the techniques that exist to build multi-storey residential buildings with high energy performance will be investigated. Further the study intends to investigate the optimal energy performance from a real estate economic perspective.In order to investigate the optimal energy performance a model has been created with the parameters investment cost, rental revenues, operation and maintenance cost, discount rate and investment horizon.The result shows a relationship between a high investment cost and a high energy performance for newly constructed multi-storey residential buildings.

This essay analyses the European Food Safety Authority's (EFSA) legitimacy. Theories on input- and output legitimacy are used in the examination. After analysing stakeholder representation, forum for deliberation, transparency, independence, and information sharing, input legitimacy in EFSA is assessed to be high. Output legitimacy was examined through the authority's outcome effectiveness, which was divided into compliance and effectiveness. Since food safety is an immense area, two important parts were chosen for the analysis of output legitimacy; transmissible/bovine spongiform encephalopathy (TSE/BSE) and genetically modified organisms (GMO).

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..