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.

Det råder delade meningar om konsekvenserna av att arbeta i öppnakontorslandskap. Kommunikation och en bra laganda anses vara ettgrundläggande element i framgångsrika organisationer. Då användandet avöppna kontorslandskap ökat finns ett behov av forskning inom området.Syftet är att utifrån ett arbetspsykologiskt perspektiv undersökamedarbetarnas upplevelse av kontorslandskap med fokus på den verbalakommunikationen och lagandan mellan medarbetarna, detta genom åttadeltagare i Downs & Hazens (1977) Communication SatisfactionQuestionnaire samt semistrukturerade intervjuer. Respondenterna uppleveren öppen och positiv verbal kommunikation dock upplevs den även som ettstörningsmoment. Lagandan upplevs som stark och främjande av denindividuella och organisatoriska prestationen.

It becomes increasingly more difficult to stand out among the personal sites on the internet today and to become the one who actually gets remembered in the crowd. To be remembered, you need to have a useful website but also a creative appearance added to it.In this practical thesis I have focused on how a website should look like according to users and then added a creative look to the user-friendly website. The purpose of the study is to find out how to connect a useful website with a creative appearance. In order to do that, I first had to find out what users actually want. I used a survey in which I have asked questions about how a website should look like.

The aim of this study was to look at introduction for staff in a social service office and the social workers experience off the first period at a new workplace. Qualitative interviews have been used as a method of investigating how social workers look at introduction in the workplace and how social workers have experience the first period at the workplace. The empirical material have been analysed by using the theory of Human Service Organizations, street-lever bureaucracy theory and theory concerning work environment. This papers first chapter presents the methodological preferences, the second chapter the theoretical perspective and the results of the study are presented in the third chapter followed by a discussion and ending comments in chapter four. My study showed that introduction is necessary in a complex organisation and could be a way to improve the social workers situation in social service organisations..

Purpose of the thesis is to construct a tool for car wheel change. Car wheels can be heavy and hard to handle and therefore the company Movomech intends to develop a tool that makes wheel change easier. Movomech does not have any similar product and because of this the work was condition less.The intended users of the product is tire workshops and there for the work began with investigation of these. The reason of the investigation was to see how wheel change is done and how tire workshops are planed. The tire workshops? crew?s opinions were also considered and above all one important conclusion was made.

Den här studien beskriver hur grafikkort kan användas på en bredare front än multimedia. Arbetet förklarar och diskuterar huvudsakliga alternativ som finns till att använda grafikkort till generella operationer i dagsläget. Inom denna studie används Nvidias CUDA arkitektur. Studien beskriver hur grafikkort används till egna operationer rent praktiskt ur perspektivet att vi redan kan programmera i högnivåspråk och har grundläggande kunskap om hur en dator fungerar. Vi använder s.k.

Datoranvändare nyttjar idag Internet i sitt dagliga arbete, webbapplikationer är vanligt förekommande vid detta arbete. Prestanda hos webbapplikationer (thin clients) är dock av många orsaker väldigt begränsad jämfört med rich clients, detta tillsammans med övriga begränsningar hos thin clients har medfört att en klienttyp som sammanfogar fördelarna hos rich clients med fördelarna hos thin clients blivit allt mer efterfrågad. Smart Clients bygger på en fusion mellan rich clients och thin clients, Smart Clients är ett relativt nytt koncept som utvecklats av Microsoft med utgångspunkten att klienter ska vara lätta att administrera och uppdatera. Samtidigt ska möjligheten att använda lokala resurser både i form av mjukvara och hårdvara finnas, för att effektivt hantera den beräkning, visualisering och lagring som klienten nyttjar. Slutligen bör en Smart Client dra nytta av funktionalitet hos servers för att ge användaren tillgång till aktuell information.

This study aims to examine how professionals in the field of foster care works with recruitments, assessment and education of family homes for unaccompanied children. The intention is to find out in case there are specific needs that justify specific approach to ensure that the child's best interests are indicative and satisfied. The survey was conducted based on a qualitative method and empirical data gathered through semi-structured interviews with employees in the social services. The result shows that there is a need for more and specific education for families receiving unaccompanied children. It is motivated by the needs and conditions that are often common for this group.

The purpose of this study was to examine and illustrate whether employed social workers, working with supplementary benefits at a social service office, felt stressed. If so was the case, we wanted to investigate if this stress that they felt had any effect on their clients. This study was based on eight qualitative interviews, of which four was with social workers and four was with clients. For a better understanding of our results we used Karasek & Theorells demand-control-support model.The study reveals that the social workers do feel stressed, but they only do so in periods. They declare that they would like to have more time for their work assignments, the meetings with the clients in particulate.

The higher status homestead called Kullen is located on top of a small hill just outside of Hova in V?stra G?taland. The house stands on a plateau surrounded by a stonewall. Aerial photos from the 1960?s shows what looks like a big parklike garden behind the house, with a gravel walk cutting through on the length of the garden up to the house.

Abstract Ideon Science Park was built on the edge of Lund city in mid-80ies. The Science Park was surrounded by open farm land and Lunds Faculty of engineering(LTH). The architecture, the facades of the buildings, were placed to face the faculty. The Science Park has since then grown, and the actual front of the building is no longer faced towards LTH. The people working at Ideon are met by the backside, the meeting with Ideon is primarerly a meeting with fields of parkinglots. The initiative to this thesis was taken by Ikano Fastigheter AB, one of two real estate owners of Ideon Science park. Their aim is to make the area easier to orientate, they want it to be more internally connected and with a stronger identity. The thesis is mainly dealing with two questions conserning Ideon Science center.

The report aim to increase awareness of factors that have a major role whenremodelling an apartment building from the 1950s to offices.The thesis can be used for future projects when remodelling apartments to offices.The report can provide ideas and inspirations on how this can be done in aneffective way, ie . A way that does not require rebuilding the supporting structure,but only non bearing walls. The thesis also gives insight on the parts that will needto be supplemented from Boverket?s requirements in terms of accessibility,acoustic and fire requirements.The methods used in this thesis are literature studies, case study and sketch work.In the literature studies, the primary sources were Boverkets byggregler BBR, andArbetsmiljöverkets föreskrift AFS 2009:2 but other literature were also used. Theprimary items were chosen from the literature studies and they were furtheranalysed in the sketch work.

This project includes a small study of Västerås city's housing needs, and a proposal on theuse of the property 1:207, Lantmännens silo in the Eastern Harbour, Västerås.The project intends to produce a basic study of the useful systems for this rebuilding projectwith regards to sustainable development and energy saving light buildings.The end result, which consists of a detailed visualization of the proposal, intends to becomean iconic natural focus for the Eastern port of Västerås and an example of the use andadaptation of existing structures.The property must also link the eastern parts of Västerås with the center through anextension of Mälarleden.The work has been performed through literature studies, site visits, contacts with the City ofVästerås and by calculations.The proposal consists of architectural proposals drawings and visualizations.Furthermore, a suggestion is given of how the property can be used and fitted into theoverall plan for urban density development currently underway in the city of Västerås.Computer programs used have been Microsoft Office Excel, AutoCAD and ArchiCAD..

AbstractThe purpose of this thesis is to describe and analyse Europol. The research questions are:- How would increased powers for Europol impact on the cooperation between Europol and police authorities in EU-member states?- Which one of the two theories transactionalism and neofunctionalism can best create an understanding of Europol and its integration with the police of the member states?In so doing the study applies a qualitative method.Europol is the European Police Office and it was established through the Maastricht treaty in 1992 with the purpose of making the integration between police of the EU member states more efficient. In order for Europol to make integration between the police of member states more efficient it can be suggested that it needs for Europol to develop into having executive powers.One conclusion of this study is that Europol is an important tool for integration in the EU but there are at least three issues that are influencing the level of effectiveness in the integration work between the police of the member states; possible mistrust, that Europol has no executive powers and that it is voluntary for member states to participate in assisting Europol with information. Another conclusion is that Europol can be understood through an integration perspective when transactionalism and neofunctionalism are complementing each other..

Mastitis is an important disease in dairy cattle. It is very costly for the farmers and affects a large number of animals. Few studies have been made investigating the outcome of treatment for acute clinical mastitis under Swedish conditions, and it can be problematic to use the results in foreign studies since both the microbial flora as well as treatments may be different from the situation in Sweden. In this project we have investigated data on clinical mastitis and antibiotic treatment in the dairy herd at Jällaskolan, Uppsala based on recordings during the last ten years. The material includes both Swedish Red (SRB) and Swedish Holstein (SLB) breeds, which have been kept at the farm under similar conditions.