Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The purpose of the house which is the basis of this report is to be able present itself on the market as a relatively cheap and at the same time a climate friendly choice. The house is supposed to be able to be built anywhere in Sweden and the rest of Scandinavia in a short period of time. This puts demand on what kind of heating system the house can have, since not all places have the geographic advantage of being able to use geothermal or district heating. Therefore the heating system choices will only include those that are not limited by their geographic location. The house will be built in modules which only require the groundwork to be done before the house can be erected. In this report "System solutions for plus or passive-housing" a comprehensive literature search has been conducted as well as a number of calculations.

Design of a house requires knowledge of both technology and economics. Heating and ventilation shall be designed, costs are calculated and estimated and requirements must be fulfilled. Which heating system is to be elected is also a difficult choice, especially with rising energy prices as a factor.The choice of energy system is not always given, because it depends on several factors. Below is a comparison between district heating, geothermal heat pump and electric boiler from an economic standpoint. In a previous report appears district heating and geothermal heat pump as the best options.

Title:What influences the assessment of addiction treatment? - Factors that may affect thechoice of interventionsThere are few studies on trauma and the importance of religion for the professional handlingof abuse clients in a Swedish context. It is therefore appropriate to examine the role of suchfactors. This study examines whether experienced trauma in childhood or religious beliefsinfluence the assessment and selection of input in fictitious cases. To examine this created sixvignettes.

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

This paper appeals to professionals working with green questions. It intends to create a discussion about which plant species that can be established in a fieldlayer of a naturelike planting on fertile agricultural land. To initiate the essay, a studie of which values that can be connected with an establishment of a fieldlayer was performed . A part of Tor Nitzelius Park in Alnarp, a so called naturlike planting on fertile agricultural land, was used as a model for the choice of species. With the aid of soil values, photos and a list of current species, interviews with four ecologists were performed.

Citizens? interaction with governments is an area with unique implications for channel management. Governments need to take the citizens perspective into further consideration in order to be successful in delivering high-quality e-services. This paper aims to determine if a categorization of citizen-initiated contacts from a citizen-centric perspective can be a valuable basis for decisions regarding e-service development. The study consisted of three steps.

AimThe compulsory school attendance in Sweden means that all children are obligated to go to school. This makes great demands on those who work in the school, especially the teachers. Schools are complex units. In school, teachers face all kinds of ethical dilemmas on a daily basis. The aim of the study is to enlighten how different teachers would act differently, if they were facing the same dilemma in the PE-lessons and why this knowledge is important to our profession.MethodThe data was collected through interviews to make a qualitative research.

This master?s thesis analyzes how cultural policy was problematized in three governmental policy areas; culturalpolicy for the free sector, education policy and popular education policy, during the social democrat Ragnar Edenman?s time (1957-67) as minister of ecclesiasticalaffairs. Earlier research has examined the policy for the free sector, concerning artist?s economic problems. This thesisadds an analysis of the other fields of policy, which were reformed in the 1960?s by the same ministry.

Crypreservation of oocytes is recently being considered to be a valid choice in infertility treatments.Low survival and fertilization rates due to inefficient slow freeze protocols have been the outcome ofmany previous studies done in the field. However, introduction of the vitrification technique and itsapplication in reproductive medicine and to some extent new improved slow freeze protocols haveshown that oocytes can be cryopreserved with successful outcome.In this project the survival rate of oocytes after vitrification with MediCult Vitrification andWarming Media has been studied. Also, a comparison of the carriers Cryoloop (an open system) andCryopette (a closed system) has been performed.A total of 43 oocytes were vitrified and warmed according to MediCult's protocol, of which 21oocytes with Cryoloop and 22 with Cryopette. The cells were post-thaw incubated in a physiologicalenvironment for 24h. During that time the morphology and viability were observed and noted after 2h,over night and after 24h.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

A QUALITATIVE STUDY ON THE EXPERIENCE OF ESCORT SERVICE UNDER THE ACT (SFS 1993:387) SUPPORT AND SERVICE FOR THE DISABLED The purpose of this study was to examine the experiences of escort service under the Act (SFS 1993:387) concerning Support and Service for the disabled (LSS) for self-determination, participation and equality of living conditions. In the results of this study appears that the escort service fulfills its role in breaking the isolation of persons with disabilities. It gives a picture of the escort service is much more than to break the isolation of people with disabilities. The aspects that emerges is that escort service gives persons with disabilities the opportunity to develop their independence, increase their self-esteem and broaden their frames of reference through increased participation in community life. All users report that they experience autonomy in the choice and order of activities within their grant initiatives.