Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2014:8.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

During my education I have frequently noticed that pupils do not like science or find it hard and dull. The purpose with this investigation is to find out how pupils experience their science education and if they can understand the arguments for studying the subject at school.I have made a questionnaire study among pupils in grade 8 and 9. After analyzing their answers I have interviewed some of the pupils to get answers on further questions.The investigation resulted in conclusion that pupils have hard to connect their science-education to their everyday lives. The most important element in forming the pupil?s opinions about science is their relation to the teacher and how the lessons are set-up.The following questions will be answered in this paper:Do pupils understand why they have science at school?Can the pupils see the use of scientific knowledge in their everyday life?How do pupils look upon their science education?.

Focus of this study was on the underlying values behind consumers buying motives at the point of purchase of meat products in Sweden. Meat consumption in Sweden has increased and in 2012, almost 50% of all meat consumed was imported (SJV, 2013). This is the case despite of the fact that consumers frequently state the importance of Swedish country of origin on the meat products they purchase (www, LRF, 2, 2006). A rising public awareness about health, environmental issues, animal welfare and food safety coupled to meat consumption and meat production is scrutinized both from media and consumers. Due to rising concerns of production-methods of meat, consumers wants to make informed purchasing decisions of the meat they purchase (BEUC, 2013).

The working alliance between therapist and client has been proven important for the treatment outcome in psychotherapy, as well as the therapist?s characteristics. The aim of the current study was to examine the experience of important characteristics when forming a working alliance, among psychotherapy trainees. Eight psychotherapy trainees at Umeå University were interviewed and the material was analyzed using Interpretative Phenomenological Analysis (IPA). Characteristics described as positively impacting the working alliance were interested, empathic, warm, genuine, secure, flexible and accepting.

AbstractTime after time the world is struck by humanitarian catastrophes, whether it is through a war or a natural disaster. Therefore, it is of utmost importance to have a functional and effective aid, as it is a matter of life and death. Thereby the actions of the humanitarian aid organizations are interesting. The investigation treats the three specific organizations Star of Hope, Sida and the Red Cross movement and the process from decision to action in times of war. The organizations are different from one another in many areas.

The purpose of this study was to examine how the social services are applying the sections of the law concerning custody transfer within foster care. More specifically the aim was to find out what circumstances are underlying the social services decision to go through with a custody transfer within the foster care, and to find out which difficulties and possibilities the law offers when it comes to this process. The study was based on interviews with six respondents, within the social services, who have great experiences working with these issues. The study concluded that there are several factors which affects the decision whether to implement at custody transfer or not, and some of these are the child?s attachment, the child?s fundamental needs and consent from the involving parties in the case.

Chemotherapy is one of the most important methods of treatment available today for the treatment of neoplastic diseases and gives many patients an increased quality of life and a prolonged survival time (McKnight, 2003). The object of this study was to find out more about owners? views on and experiences of chemotherapy of dogs when it comes to for example quality of life, side effects and if they would make the same decision and treats their dog again in the future. A questionnaire was in the spring of 2009 sent out to the owners of 100 dogs that had been treated with chemotherapy for neoplastic diseases at Universitetsdjursjukhuset, Sveriges Lantbruksuniversitet (SLU) in Uppsala between 2002 and 2008. The response rate was 67 %.

Valmets own foundry in Karlstad has during a long period of time had problems being profitable. The goal today is to turn this around. Today there are three different productionlines; engine blocks, Yankeecylinders and components for the wind turbine industry. This master thesis has focused on examining if value stream mapping is a useful tool to use in a foundry, and therefore outside the typical manufacturing industry. The target has also been to evaluate if there is a possibility to improve the flow in the foundry and also the results.During the 20 weeks this work has been done at the foundry data has been collected and analyzed.

This thesis examines the reasons to why railway projects conducted by Banverket (Swedish National Rail Administration) could be expected to cause significant effects on the environment, on which grounds the County Administrative Board and Swedish National Rail Administration base their decisions/assumptions and highlight regional differences between the different Swedish national rail administrations regions. Total 24 railway projects, conducted or being conducted, during the time period 2001 - January 2010 have been analyzed and studied. These projects represent eight different measures/activities which are dispersed throughout all five of the Swedish National Rail Administration´s different regions. Swedish legislations demands that the planner of a new railway project shall first conduct a pre-study and then conduct a public consultation which provides the participants an opportunity to provide input. The County Administrative Board shall then decide if the project could cause significant effects on the environment.

This report is written in cooperation with Eskilstuna municipality public administration for urban planning. The reports purpose is to look into how other public authorities carry out public purchase of consultants and entrepreneurs in the urban planning area. The goal is to come up with suggestions of how Eskilstuna municipality public administration for urban planning can improve its purchasing process in this field in order to minimize the risk where a consultant or entrepreneur files an appeal against the decision of awarding a contract to another rival. The appeal can be filed to the county administrative court.The public administration for urban planning can do its purchases through the model of "lowest price" or "economically most favorable" for them. When using "economically most favorable", the department can value a number of soft parameters by giving them points and the offer which gets most points can be rewarded the right to sign a contract.

With many different elective courses to choose between, a lot of students  experience anxiety over deciding which courses to study next semester. The  choice of a specific course can have a big impact on the students future studies  and/or employment. Therefore the anxiety is justified. At the same time the  number of students applying for a course often vary from year to year. This  creates issues for the responsible teachers because of the ever-changing  resource requirements.There are several different theories on decision making, addressing the  different time related states as well as the different habitual styles.

Denna kvalitativa studies syfte är att undersöka, kartlägga och analysera sociala interaktionsmönster kring beslutsprocessen på Migrationsverkets asylprövning utifrån asylbeslutsfattares perspektiv. Genom att luta sig mot teori om beslut inom ramen för administrativt beteende samt teori om ansvarfördelning analyseras empirisk data insamlat med hjälp av semistrukturerade intervjuer med beslutsfattare från olika asylprövningsenheter.Studiens resultat visar att det finns invecklade sociala interaktionsmönster i asylbeslutsfattandet samt att tre kommunikationstyper kunde identifieras; informella, formella och semiformella. Beslutsfattare växlar mellan dessa typer i beslutsprocessens olika steg. Med hjälp av utvecklade sociala kommunikationsmönster, omsätts en tidspressad beslutsplan i handling. Sammantaget påvisar studien den administrativa människans begränsade rationalitet.

For many years, sugar beets have been the most profitable crop for farmers with suitable growing prerequisites. During year 2007 when the grain prices increased and the EU reform decreased the payment for sugarbeets, it was no longer obvious to grow sugar beets in the crop sequence. With the latest agricultural reform in mind, farming has turned to a more open market and that is important for the independent farmer to adjust to the prevailing market presumptions. In the theory, scientists distinguish between unique and repetitive decisions. Unique decisions can be described as decisions made ones or not often. The opposite, repetitive decisions are decisons that have been made several times before.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.