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.

Syftet med denna studie var att klargöra eventuellt samband mellan nutrition och trycksår genom att söka svar på de tre frågorna: Har nutritionen någon betydelse för uppkomst och läkning av trycksår? Vilka näringsämnen behövs för att förhind-ra uppkomsten och främja läkningen av trycksår? Finns de något samband mellan malnutrition och/eller ätsvårigheter och trycksår? Metoden för denna litteraturstu-die innefattade systematisk databassökning och manuell sökning av artiklar från referenslistor. Tio vetenskapliga artiklar med kvantitativ forskning i ämnet har analyserats och sammanställts. Resultatet presenteras i följande fyra tema: Nutri-tionens betydelse, energiintagets betydelse, vitaminers och mineralers betydelse samt bifynd. Analysen indikerar på samband mellan förbättrad nutrition och både minskad incidens och förbättrad läkning av trycksår..

The problem presented in this report is that of finding a method to calculate the lift force from a single-element airfoil of arbitrary shape. A number of restrictions are used in order to simplify calculations while retaining reasonable accuracy. The problem is solved for the two-dimensional case only and no finite-wing effects are taken into account. Furthermore, inviscid and incompressible flow is assumed. The method used to solve the problem is the vortex panel method, with vortex singularities distributed over simplified airfoil geometry.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

The purpose of this thesis was to study a selection of Swedish government agencies and their usage of new media to convey information. We thought that the relationship between government agencies and the media should be addressed. This because of the current transitional period between traditional and new media. We have studied five different Swedish government agencies; Swedish Armed Forces, Swedish Tax Agency, Swedish National Institute of Public Health, Trafikverket and Sida.We used a qualitive content analysis and analyzed their homepages on the basis of six different criteria. In addition to this we studied their presence on external social communities and how the government agencies comply with the requirements of their communicative efforts.The study shows that the government agencies? media usage varies.

AbstractThe aim of this essay is to analyse what roll repression has had in the making of my unpublished collection of poems entitled Hopp som i hare. I examine how the autobiographical subject abortion has influenced the writing process and the outcome of the poems. By presenting literature that?s been important in the making of the collection I show some thoughts and ideas about Post Abortion Stress Disorder, a diagnosis without scientific grounds. In a discussion I go through the whole writing process from subject and genre choice through the revisions till the final version that were sent to be commented by the class in creative writing at Växjö University 2008.

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.

Environment friendly transports are one of the main topics in the industry and society today.Shell organizes an annual university competition called Shell Eco Marathon. The goal is to buildthe car that consumes the least fuel during a race. KTH participated for the first time in 2006.The engine for this competition, DoubleTwo, has been developed within the school. Theprinciple is a two stroke counter piston HCCI engine with variable compression ratio. HCCIstands for homogenous charge compression ignition.

To succeed, and make money at your animal production you need to feed your animals with high quality fodder. Other condition to succeed is that you keep your production costs at a minimum. To be able to produce baled silage at a low cost it?s very important that the bales have a high density. Density is measured in kg dry matter (DM) per cubic meter. The purpose with this report was to learn more about making silage in round bales and to how much the bale density varies between different brands of round balers.

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.

Public procurement stands for a substantial part of the total food consumption in Sweden. The majority of the procured food is today imported and according to market trends it?s intended to stay that way. Imported food is favoured for locally produced due to price pressure. Consequently domestic pork farmers have declined by 25 percent during the last twenty years.

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

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.

This essay investigates the work situation for teacher educators at a university with focus on the subject areas education, research and administration. The research questions contain the work situation the teacher educators have, how they apprehend it, and how they find their position within the work organisation. Six interviews have been executed at the teacher education at a university. Some of the results from the investigation indicate that the teacher educators find education to be very a very demanding work and that the split of work during the academic year is uneven. The work with administration before and after the education, for example work with syllabuses and descriptions for courses, are activities demanding much time.