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.

Ökad efterfrågan på virke har lett till ett ökat intresse för och användande av olika produktionshöjande åtgärder. En sådan åtgärd är dikesrensning som innebär att befintliga diken eller dikessystem rensas för att de skall bibehålla eller återfå sin ursprungligt avvattnande och produktionshöjande funktion. Sveaskog avser att öka omfattningen av dikesrensning. Därför behövs en kartläggning av behovet på deras marker. På samma gång behöver produktionseffekterna och livslängden på dikena utrönas. Studien genomfördes via en studie av befintlig litteratur om skogsproduktionseffekter efter dikesrensning och dikning samt förfall och livslängd hos diken.

This dissertation is performed at the request of Lagafors AB who develops and manufactures stationery and mobile hygiene solutions for companies in the food- processing industry. The objective of this dissertation is to develop and construct a new, cost efficient cleaning station based on an innovative technology.The technique is based on serially connected dosing pumps which allow the customer to work with concentrated detergents. This leads to serious reduction in the clients use expenses. Two units have been developed with this technique, one that is stationary and one that is mobile.The dissertation has led to good results which resulted in the sale of the first stationary unit of the Lagafors CPU before the end of this dissertation. .

The goal and purpose of this essay is to study if and how multimodality is used within a Swedish school in Kalmar. This is accomplished by observing the different modalities inside the classroom and how the use of different modalities affects the teaching. Unstructured observations combined with a material-based thematic presentation leads up to an analysis based on social semiotics and multimodality. The essay shows how the teaching uses lots of modalities: sound, images, movies, speeches and literary text in lots of different ways. These different types of modalities are used in a multimodal context, providing good conditions for learning..

In this modern period, societal and religious groups are strongly divided regarding the acceptability of abortion. Despite so many attempts by various groups to find a middle ground, the debate on abortion still remains largely polarized, at its most dramatic point with the extreme conservatives claiming abortion to be the moral equivalent of murder and the extreme liberals see it as devoid of moral import. And this polarization is due to the legal battle that continues to shadow moral discussions. An acceptance of an ethical nuance will here play as a concession on the deeply contested question of whether abortion should be a legally protected option for a woman, and to an extent blame for the continued crudeness which can be laid at the doorstep of a moral theory itself. Apparently, the ethical literature on abortion has focused almost exclusively on the tiniest moral assessment on whether and when abortion is morally permissible.

AbstractParticiapation from the citizens in a democratic society is one of the ground pilars for the function of the democratic society. The goal for the Swedish contemporary democracy is to complement the representative democracy with different kinds of participatory activities for the citizens. But is it working? The purpose of this essay is to exame the problems that might occur when the citizens participate in a wider extent than just voting. The focus is problems connected to the democratic value political equality.

In industrial control systems PID-control remains the prevalent strategy, also for processes that would benefit from model based control. The purpose of this thesis is to evaluate whether model based control can be readily implemented in an industrial control system. To this end a simulated surge tank with a simulated industrial control system is studied. For evaluation two scenarios with specified objectives are selected.Following a review of LQR and versions of MPC, Predictive Functional Control (PFC) is considered the most suitable for implementation. PFC is a form of MPC developed with industrial applications in mind and therefore has several advantages for implementation in an industrial control system.

The purpose of this essay is to discuss what a sensual interpretation of art is and what it should include. The discussion is based on an attempt to do a sensual interpretation of the Greek-British artist Helen Chadwick?s Cacao and Wreaths to Pleasure. Chadwick was an artist working with well-known materials in new and unexpected ways. An interpretation of her works should include the fact that her art affect us on different levels, both intellectually and sensually.

The aim for this study was to examine betweenship as a phenomenon by focusing on identity. There is not very much research done on betweenship. I have used a qualitative phenomenological approach, based on four qualitative interviews. The four interviewees were all experiencing betweenship. To analyze their stories I used two theoretical frameworks; identity and affinity groups.

This study investigated whether in-situ audiometry, delivered via hearing aids, is a better option as a basis forprescribing hearing aid amplification, compared to conventional audiometry. By examining the real ear insertgain (REIG) in 29 ears (18 subjects), that had been fitted with a hearing aid programmed using both conventionalaudiometry and in-situ audiometry, the study looked at whether in-situ audiometry based prescription is closer tothe NAL NL1's fitting target than audiogram based prescription. The hearing aid Siemens Pure 7mi with speakerunit M was used on all participants. The results showed how in-situ audiometry based gain at certain frequenciesis more consistent with the target curve, especially at 1000, 1500, 2000 and 4000 Hz. It was not establishedwhether the findings of the study were statistically significant.

The purpose of this essay is to study seven different school counsellors? way of working and collaborating with students with an ADHD diagnosis. The informants we met come from different high schools in southern Sweden. The study is based on a qualitative approach and the primary knowledge was established through semi-structured interviews. The secondary knowledge is accounted for the form of previous research and theories.

During thousands of years, reindeer have adapted to living under harsh conditions with large seasonal variations in climate and forage availability. This adaptation implies that body functions and nourishment needs are strongly bound to the season. In the summer the reindeer has to maximize food intake to build up fat and protein reserves for the winter. More than 200 different plant species are included in the reindeer diet, but since reindeer have an unique ability to use the nourishment in lichen, different lichen species make up a large portion of their winter diet in many areas. Fundamental for reindeer husbandry is access to natural grazing during most of the year.

Syftet är att beskriva och analysera VBM ochBSC samt diskutera möjligheten att integreradessa. Studien bygger på en kvalitativ metod därteoretiska begrepp inom Value BasedManagement och Balanced Scorecard analyserasoch jämförs med empiriska undersökningar iform av intervjuer. Kombinationen av VBM och BSC resulterar i ett lämpligt styrverktyg för många företag. Det är ingen perfekt kombination. Koncepten kompletterar dock varandra och ger en mer heltäckande bild av företagets verksamhet och strategiska möjligheter..

This thesis presents the theory behind prototyping and user interviews as parts of requirements analysis. It further discusses how these were used in the development of a budget planning application. The implemented Web-based solution uses a new component-based design rooted in a Model-View-Controller architecture. The application is used today with complete success at the Department of Computer and Information Science at Linköping University..

Water is our most important provision and its quality is above all dependent on the geological conditions in the area from where it is extracted. Due to geological properties there are certain areas with an elevated risk of high uranium levels in the ground water, which in turn constitutes a risk for human health. Consumption of water that contains a high concentration of uranium implies a health risk due to the chemical characteristics of uranium. Livsmedelsverket (The National Food Administration) and Socialstyrelsen (The National Board of Health and Welfare) therefore recommend that precautionary measures should be taken when the uranium concentration in ground water exceeds 15 micrograms per litre. In particular, drinking water collected from wells in areas with uranium-rich bedrock may have a harmfully high level of uranium. One of the wells of the Ärla water purification plant, located near Eskilstuna, Sweden, contains water that exceeds the guideline of 15 micrograms per litre. One interesting technique for removing uranium from drinking water is adsorption to reactive filter materials.