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.

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.

Cause-Related Marketing (CRM) is a marketing activity that has grown popular in the USA and studies have been carried out that explore how American consumers perceive and react to CRM. In Sweden, however, CRM has not yet found ground to any greater extent, and therefore there is limited research on how Swedish consumers react to CRM and how they perceive it. In this study, eight Swedish consumers are interviewed regarding their perception of CRM. The main findings of the investigation are that Swedish consumers fit well into a model that is based on American consumers? responses to CRM.

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.

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.

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.

This is a paper about the effects from smoldering fire on lithic objects from an archaeological view. The introduction gives the background to this paper, a short orientation to forest wildfires and why the work is limited to: flint, quartz, quartzite and slate. Material and methods describes the stone materials and the setup that was used in the temperature logged tests with three replications for each type of material. The fuel in the burnings was peat on a bottom of sand. Flint showed a more drastic effect from heat compared with the other materials. Slate seems to have greater tendencies to change to darker colour and luster at lower temperatures than the other materials.

Semi-natural grasslands have a high biodiversity and host ecologically and economically valuable ecosystems and species. Restoration on these types of land is often done by removing trees and scrubs, mowing, grazing, changing the soil by removing nutrition or changing the structure of the ground. Another way of restoration is planting seeds of common grassland plants. By comparing 18 scientific publications I investigated if the restoration was affecting the plants in a positive way and if the effect was similar for insects. By comparing the publications, time seemed to have an important effect on insects. They needed time to recolonize restored areas.

We are working on the development and design of an approach to agents that can reason, react to the environment and are able to update their own knowledge as a result of new incoming information. In the resulting framework, rational, reactive agents can dynamically change their own knowledge bases as well as their own goals. An agent can make observations, learn new facts and new rules from the environment, and then update its knowledge accordingly. The knowledge base of an agent and its updating mechanism has been implemented in Logic Programming. The agent?s framework is implemented in Java.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

Over the past 40 years 600 000 ha of lodgepole pine (Pinus contorta ssp. latifolia (Engelm.) Critchf.) has been planted in Sweden (280 000 ha on SCA's forest land alone which represents about 15% of the company's total forest land area). In the early 70's SCA situated a number of experimental stands in order to investigate different aspects of the exotic tree, primarily growth rate. To be able to compare the two species plots with scots pine (Pinus sylvestris L.), this species was also planted at the same time and under the same conditions. A number of questions should always be raised when exotic species are introduced in an ecosystem. Invasiveness, the pathogen situation and purely ethical issues should be discussed.

The purpose of this thesis is to examine how Swedish highereducation librarians mediate discovery tools to its users. Thisstudy aims to investigate higher education librarians? generalattitudes towards discovery tools, their perception ofstudents? discovery tool usage, and how they mediatediscovery tools to students through reference interviews anduser training. The empirical ground of this study is a semistructuredsurvey that was answered by 115 instructinglibrarians. The study concludes that although librariansgenerally have a critical attitude towards discovery tools theyalso think that the discovery tools serve a useful purpose,especially as a starting point in the information searchprocess.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.