This paper considers the Swedish regulations of purchase taking the perspective of private persons as a starting point. The law of purchase from the year 1990 is applicable on a number of legal purchase situations where the contracting parties varies. Nevertheless, the law is mainly focused on the purchase between businessmen. This places private persons on level with businessmen, since they are given equal responsibility regarding legal knowledge and the drawing up of contracts. In order to get a deeper knowledge of the law of purchase and to reach an understanding of how it should be interpreted we have studied the government bill on the law, cases from the Supreme Court, doctine on the area and legal articles. The purpose with this paper is to examine whether the law of purchase from the year 1990 is too old to be applicable on private purchases today.

In a global economy it is important to understand what project management is and how it functions in a contemporary company. This report includes an empirical case study of a project flow, which was conducted in the department Packaging Concept (PC) which is a part of Stora Enso. As all of PC´s customer enquiries are unique and must be considered an individual project, PC continuously works in projects. An analysis of the project flow was conducted based on interviews at and visits to PC as well as relevant documents distributed by the department. The report gives an understanding and analysis of how PC works in projects.

Design principles are usually used by interaction designers to help creating a user friendly design by making the designer think about the different aspects of the design. These design principles has been further developed since they emerged in the 1990s, and today they're often used in the field of interaction design. By using the design principles, bad design can be avoided and the frustration of the user reduced. Design patterns is described as structural and behavioral characteristics to improve the environment in user interface amongst other areas. These characteristics could make things easier to understand or improve their appearance, they make tools more usable.The purpose with this essay is to identify design guidelinesto be used by developers when designing surveillance systems.

A totally mixed ration (TMR) is a mixture of all the necessary feed components for the cow. She will eat the exact same feed in every bite which will make the rumen pH more stable and always supply her with a constant proportion between roughage and concentrate. This will make it possible for the cow to eat more dry matter (DM) a day because the fibre requirements are fulfilled. If a part of the concentrate is given separated from the mixture it is called partly mixed rations (PMR) and is almost always used when using an automatic milking system (AMS). When using TMR and PMR it is important to have a high hygiene, be accurate when mixing the feed and to look after cows in a good and strict way. The aim of this study was to document different farms with PMR in an AMS to see which routines they have and how they are managing their production.

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 study was a quantitative cross-sectional study which aimed at investigating college students? eating habits in relation to the Swedish food agency dietary recommendations. The likely factors associated with eating habits and attitudes towards dietary recommendations were also investigated. Non probability sampling method was used giving rise to convinient study sample of 51 individuals (41 women and 11 men) ages 19 to 37. The participants were part of four different types of educations, Care and health, Economy, Engineering, computering and societal planning and Culture and media.

The aim of this study is to analyze Hinduism in upper secondary school textbooks using a gender-based perspective. The specific material used consists of four textbooks, whereof two are published prior to the curriculum Lgy 11 and two are published after Lgy 11. In order to analyze the textbooks the following methods are used: content analysis, picture analysis and comparative analysis. First, the contents and pictures of the textbooks are analyzed using theories on gender. After this analysis the results are compared to the relevant curriculum and its guidelines for the analyzed subject.

During the past 20 years, the price of forest estates in Sweden has raised more than the price of timber. The purpose of this study is to investigate if it, despite this development, is possible to buy a forest estate based on economic grounds. Different forest parameters will also be studied to analyse their effect on the profitability. The study is done in cooperation with the company LRF Konsult. Purchase price of 34 forest estates near the coast of Norrbotten, Sweden, has been compared to yield valuation. For the valuation, guidelines from the Swedish author Lantmäteriet was used.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

The purpose of this study was to investigate what competence social workers have, don´t have and ask for in the work with unaccompanied children, how a lack of competence and guidelines has been compensated in the practical work and how the social workers view the future work with unaccompanied children. This has been done through eight semi-structured interviews with social workers who work with unaccompanied children. The result has been analyzed with help of the theoretical perspective globalization connected to social work and showed that none of the social workers felt not having the competence to work with the children. However, everyone mention one or more areas where they ask for competence development. The study showed that lack of education has been compensated through practical experiences, knowledge exchange with others and that guidelines now have been formed.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

In some criminal cases, the only existing evidence is the verbal statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal statement presented before the court, either in person, or through other media such as video.

Syftet med detta examensarbete är i första hand att utröna vad som händer med interaktionsspråket mellan operatör och och maskin då ett gränssnitts aktiva yta förminskas. På ett övergripande plan kan syftet utryckas i termer av vad som händer med användarens varseblivning och förståelse av gränssnittet då detta krymper.Det konkreta syftet med detta arbete är att utröna om det går att ersätta ett nuvarande foliegränssnitt (42 x 42 cm) med en pekskärm (10 x 7,5 cm) som har en aktiv gränssnittsyta som svarar mot c:a 10 % av foligränssnittets.Utvecklingen av pekskärmsgränssnittet har gjorts i samarbete med Tetra Pak i Lund. Pekskärmsgränssnittet, som skall ersätta foliegränssnittet, hör till en förpackningsmaskin som emballerar dryckesförpackningar i kartonger. Guidelines av Ben Shneiderman (1992) har legat till grund för gränssnittsutformningen.Utvärdering av det nya pekskärms- och det gamla foliegränssnittet har genomförts med ICS-metoden (Interacting Cognitive Subsystems) och fokus har varit på vad som händer då gränssnittet krymps. En jämförelse mellan gammalt och nytt gränssnitt ligger till grund för att peka på kognitiva förändringar som det nya gränssnittet kan tänkas medföra.Det teoretiska syftet med detta arbete är att utvärdera ICS-metoden i sig, samt att jämföra denna med Shneidermans guidelines..

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

During the last part of the 20th century many companies has started to build their organizations on knowledge and information instead of manufacturing of products.  Today it is easier to communicate and spread information. At the same time the numbers of untraditional employments like temporary employments and workers from staffing agencies are increasing. Many organizations have higher employee turnover now than before. This allows more people to have access to confidential information, whose spreading might cause great damage for the employer.