Air tightness in new buildings has been discussed for several decades. But the knowledge in the subject is low. With tougher requirements from the Swedish government about energy consumption for a new building required competences how these shall be met. It's not only the thick mess of insulation that are important, it's also the air tightness. This report is about air leakage in Swedish houses.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

I have for my one year master's thesis worked on arranging and cataloging the archives from the missions stations of Musana, Congo-Brazzaville and Sundi-Lutete, Congo-Kinshasa, belonging to the Swedish Missions Church (Svenska Missionskyrkan). The archives contained records written in Swedish, French and Kikongo, from primarily the years 1910 until 1961. Records have though been found that adhere from both prior to and after these years. These archives are deposited at the Swedish National Archive and it was therefore important to take the opinions and regulations of both parties into consideration, as well as relying onto archival theory.The archives were initially scattered and had in some parts been organized by an archivist without formal schooling. The major difficulties in this work has therefore been to establish the provenance ? to which creator the documents belonged to, and also to decide to which degree the principle of the original order should play a part.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

Uppsatsen är en komparativ studie om försvarsbeslut 1925 och försvarsbeslut 2004. Jag testar två teorier mot dessa två försvarsbeslut, det är realismen och liberalismen. Det jag vill få fram genom uppsatsen är att se likheterna och skillnaderna i de båda besluten inom ett säkerhetspolitiskt perspektiv..

Uppsatsen är en jämförande studie av interaktiv och linjär dokumentär. Vad är det bästa med att vara lärare? Vad finns det för problematik i dagens skolpolitik? Detta är några av de frågor som tas upp i dokumentärerna. Syftet med projektet är att söka svar på hur upplevelsen av lärarnas situation skiljer sig om interaktiv dokumentär ställs mot linjär dokumentär. Verklighetsåtergivning blir ett centralt begrepp, hur kan jag som filmare återge och förmedla någons verklighet? För att förstå nya mediers möjligheter blickar uppsatsen både framåt och bakåt på den utveckling som lett fram till dagens tekniska framsteg.

Syftet med denna uppsats är att identifiera faktorer som kan påverka samverkansorganet Östsams framtida utvecklingsmöjligheter. Jag har valt att göra en intervjubaserad fallstudie på fallet Östsam. Intervjupersonerna består av utvalda aktörer som arbetar i processen med Östams övergång från att vara en ideell förening till att bilda ett samverkansorgan. Vidare i undersökningen har jag valt att jämföra intervjuerna med den proposition som ligger till grund för det riksdagsbeslut som antagits angående bildandet av samverkansorgan. Begreppen: motiv, samverkansmöjligheter, skapande av legitimitet, utvecklingsmöjligheter och vision har legat till grund för stora delar av undersökningen.

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

This Bachelor's thesis examines and describes the ideas and ideological traits surrounding the public library within the governmental cultural policy. The Bachelor's thesis demonstrates how the public library ? even though its relevance in the modern society has shifted over time ? has maintained a connection to the governmental cultural policy and has therefore been shaped by the ideological changes in the political sphere as a whole. The main issues are: Which ideas concerning the public library's functions are expressed in the governmental cultural policy? Which ideological tendencies can be identified in the national cultural policy? Which ideas concerning the public library can be extracted through the found ideological tendencies? The method used in order to study the governmental bill is an ideology analysis based on a framework created by Dorte Skot-Hansen.

This paper aims to describe the geographical changes of Swedish international aid politics since 2007, which was the year the new aid reform of decreasing collaborating countries, came up. To decrease the number of aid receiving countries due to efficiency is not a new idea within Swedish aid politics, but Sweden received criticism from the (DAC) Development Assistance Committee, saying Sweden was active in too many countries, and the government established a policy to decrease the amount of countries given aid. Despite the government?s recent work, science has shown on a failed country focusing. This is followed up in the paper trough examination of statistics to measure the extent of the reduction.

A home for elderly is planed to be built at Zakrisdal, Karlstad, Sweden. The heat source for the building was at the time not determined. In order by the local government of Karlstad this report is meant to examine if the need of heat could be provided only by solar heat combined with a seasonal heat storage. The problem to solve is, if the need of heat from the home for elderly is provided from only solar heat, whitch dimensions of the solar collectors and the storage is needed?.

Socialstyrelsen arbetar för att minska undernäring bland många äldre. Ett förslag till åtgärd är att anställa fler personer som är kompetenta på kostområdet som t.ex. kostekonomer.Syftet med arbetet var att undersöka vad de som är födda under åren 1910-1940 hade för kostvanor under barn och ungdomstiden samt nu som äldre. För att på detta sätt kunna jämföra, om deras kostvanor har förändrats över tid, och vad de har för tankar om nutidens mat. Denna information ger möjlighet till att förbättra kunskapen om äldres matvanor samt bättre förstå deras önskemål när det gäller val av mat.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

Den här uppsatsen behandlar genusmarkörer i Axel Törnemans sena konstnärskap. Syftet är att undersöka maskulina och feminina markörer i fyra av konstnärens målningar: Gatans rytm (1916), Gudrun i blått (1917), Mazeppa (1918) och Ungdom (1919). Dessutom diskuteras huruvida konstverkens motiv har förbindelser med samtida uppfattningar kring könsroller. Frågeställningarna berör först hur en möjlig relation mellan markörerna gestaltas och problematiseras i konstverken, sedan hur detta kan ge perspektiv på tidsperiodens föreställningar om könsroller. Metoden går ut på att först undersöka maskulina och feminina markörer i målningarna, därefter diskuteras möjliga relationer till kontexten.