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.

Motivation inom matematikämnet anses av många forskare vara betydelsefullt för kunskapsutvecklingen. Syftet med denna studie var att undersöka hur några lärare i årskurs 1-3 arbetar för att motivera elever som upplever matematiken svår eller ointressant. Datainsamlingen skedde genom fyra intervjuer med verksamma lärare som representerade fyra skolor i två kommuner. De flesta av de intervjuade lärarna menar på att de själva har en väldigt viktig roll i klassrummet för att eleverna ska känna sig motiverade, och att undervisningen bör vara varierad. Ur lärarintervjuerna framkom det dock att ointresse för matematik är mycket ovanligt i grundskolans tidigare årskurser men att arbetet med att motivera elever som finner matematiken svår är ständigt pågående..

Given that the oil prices have risen and the environmental regulations has become more stringent, the interest in operating efficiency has increased. The project has investigated the possibility of producing electricity from waste heat generated in the diesel process. One technique to utilize and convert energy into electricity is the ORC (Organic Rankine Cycle). This process is based on the Rankine process (the steam process), the difference from the traditional Rankine process is that instead of water as a working medium, an organic substance is used. The main component used in the process is a evaporator, a turbine, a condenser and a pump.

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.

Rami Kangas: Tidernas Midsommarvaka. En studie av Hugo Alfvéns rapsodi och tre olika inspelningar som historiska källor. [A Midsummervigil of all times. A study of Hugo Alfvén´s rhapsody and three different recordings as historical sources.] Uppsala: Musikvetenskap, 1999. C- uppsats (60 p).This essay has two purposes.

This memo discusses and problematizes the work of organizing and cataloging the archive of the Environmental Advisory Council.The archive mainly consists of records concerning meetings which the Environmental Advisory Council has participated in, but also records concerning different tasks of the council and a few records concerning the coun-cil itself.The overriding problem, which is discussed in the final part of this memo, is the lacking knowledge about the creator of the archive and the creation of the archive itself and how this effects the work of ordering and catalog-ing. An attempt is made to evaluate the archive as a source of information to the Environmental Advisory Coun-cil and its work.This is a one year master?s thesis in Archival Science.

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.

?Are the headwaters streams at the right position in the map? is a study that has been performed on behalf of Holmen Forest, region Örnsköldsvik. This study will be the basis for deciding if the Hydrology Layer Property map or Holmen Forest map will be used for planning nitrogen fertilization in forestry. The background to this study is that nitrogen fertilization near water will increase the risk of nitrogen leaching out into the water systems, which has a negative impact on the environment. The headstreams positions have been recorded in the field with a GPS and the data analyzed in the geographic information system ArcMap.

This report will examine various solar energy technologies in order to decide if they could be applied in the Royal Seaport. The Royal Seaport is a Swedish urban district under development in Stockholm, with the goal of becoming a sustainable district. Two main techniques, solar collectors and solar cells, including sub-categories, are addressed in this report. Another sub-category, a hybrid system, will also be mentioned. The main difference between solar collectors and solar cells is the type of energy produced by the system.

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.

The aim with this thesis is to develop a plugin; Lovefish, for the purpose of allowing non-realistic renderings (NPR) for visualisation in Newtek Lightwave3D. The main purpose with Lovefish is to offer textured tones, something that has not been offered before by any previously existing shader for Lightwav3D. The textured tones are a substantially widening of what is possible to imitate in the field of classical art techniques. Among others has a number of SIGGRAPH papers has been the foundation and a source of inspiration for what has been achieve in this project. Further has this thesis treated a number of questions: what is non-photorealistic rendering is and how it works; an overview of the Lightwave3Ds software development kit (SDK)..

The aim of this study is to find out in which way the education about climate in school is taught and how the students experience the world situation today. There are various theories about the greenhouse effect and its origin and these theories should be addressed to ensure that students get a broader understanding of how climate change occurs. This includes the natural phenomena and also the human impact on climate change. Students in school are a source of concern that only human are the cause of global warming, and know little or almost nothing about the natural phenomena of global warming.  I will mention what has emphasized in the national steering documents in the case of environmental education at school.I have used a qualitative method, where interviews and document analysis were used as techniques. The interviews took place with five students in ninth grade and with three science teachers in the same school..

Background: Since1994, the EU NickelDirective is limiting the release of nickel from objects that are in prolongedcontact with skin. Despite this, nickel is still the most common cause of contactallergy in industrialized countries. This could implicate that other productswith short contact to the skin, which are not restricted by EU´s legislation inREACH (Registration, Evaluation, Authorisation and Restriction of Chemicalsubstances), could be a source of nickel or cobalt exposure. There is no limitfor cobalt release within REACH. To determine if there is cobalt or nickelpresent on the surface of a material and if metal can be released in contactwith the skin, there are quantitative and qualitative methods, such as the DMG(dimethylglyoxime)-test, the cobalt spot-test and a method for releasedetermination according to EN1811.Objectives: Laptops are not included in the REACH legislation.

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.