The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

The objective of this entire essay, founded on nineteen interviews of poetry readers at thepublic library in Borås, is to ascertain why people do read poetry. But in addition to examinewhat sort of people who enjoy poetry, as well as what they appear to get out of their exercise.I have also put together the position of the poetry reader as a customer of the library.The summary of contents is primarily based on direct quotations of the interviews, and doesnot reflect any generally applicable facts about poetry readers. I am only trying to focus on thethoughts and sentiments on poetry experienced by a few randomly selected individuals. DanAndersson, Karin Boye, Nils Ferlin and Gustaf Fröding were stated as favourites by many.The only thing in common subsequently found by those interviewed was a great affection forliterature and a diligent usage of the library..

Optimization of soil tillage and crop rotation is important in many aspects, but particularly in maximizing profit margins. Since the economic outcome is usually decisive, it can be interesting to study different combinations of soil tillage systems and crop rotations in order to identify the maximum economic outcome. How a crop functions in a particular tillage system determines whether it is profitable to grow that crop. Different tillage systems affect the soil and its processes in different ways. Reduced tillage often works best on weak-structured heavy clays and on silty clays.

AbstractThe number of natural disasters are increasing. Disaster relief today is improving, but not enough.The purpose of my graduation paper is to present a new solution to shelters. It?s important to remember the human, social and environmental aspects when designing a shelter for disaster relief. Each group within the population has to be able to use the shelter and benefit from it.

I dagens konsumentsamhälle växer hela tiden utbudet av varor och tjänster att välja mellan och därmed växer även konkurrensen mellan de olika företag som finns ute på marknaden.Utvecklingen inom direktmarknadsföringen går snabbt framåt och med framstegen inom området kommer det även fram nya sätt att nå kunderna. Individanpassade erbjudande är ett relativt nytt sätt för företagen att arbeta med i sin marknadsföring vilket gör det extra viktigt för företagen att kontrollera hur deras erbjudanden tas emot av deras kunder.Det finns många fördelar med att använda sig av personanpassad DM men självkart kan det också uppstå problem vid användandet av den här typen av erbjudanden. Ett av de främsta problemen är att det kan inkräkta den personliga integriteten hos den som mottar dem.Vår studie är en fallstudie där vi valt att inrikta oss på ICA och hur de arbetar med sin DM. Vi har valt att göra en kundundersökning med respondenter som har ICA-kort, där vi ställer frågor kring kundernas uppfattning av företagets lagring av köpbeteende och anpassade erbjudanden. Genom att göra en intervju med vår kontaktperson på företaget som har en ledande position på ICA:s marknadsavdelning, har vi fått information som hjälpt oss besvara en del av vår problemfrågeställning.Vårt syfte med studien är att undersöka och beskriva hur ICA arbetar med sin direktmarknadsföring.

This study investigates whether creative online product exposure within the clothing industry has a positive effect on the behaviour and attitude of today's consumers. Product exposure is the most important stimulus in the online marketing universe, yet few studies exist on this topic. Thus, this study pioneers in this specific research field. Through empirical analysis this study reveals that product exposure has a significant and direct effect on the perceived corporate ability and consumer involvement. Moreover creative product exposure indirectly increases the perceived product quality, intention to buy and the overall attitude towards the brand.

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.

The purpose of this thesis was to study managers in the tourism market who works with internal marketing towards their personnel. A case study with two tourism providers, Hotel La-ponia and Mix Ranch, was performed. The cases were based on personal interviews with the hotel manager at Hotel Laponia and with the owner of Mix Ranch. The research questions were based on why tourist providers use internal marketing and how tourist providers use internal marketing. The findings were that it was regarded as very important to have moti-vated, satisfied, and properly trained personnel in this business because they are the ones who have direct communication with the clients and they are an important issue to help the com-pany to success.

This is a study made because I would like to see how much money can be saved when reduced soil preparations is used. This is a case study, the farm is located in the north vest part of Skåne, Sweden. I have calculated with four different soilpreparation methods. Alternative 1: Conventional soil preparation, the way the farm is managed today. Alternative 2: Ploughing on depth of 12 centimeters, with a ridge packer followed with sowing. Alternative 3: Eco-tillage Alternative 4: Direct drilling The results of my study showes that Alternative 2 is the most profitable. Alternative 4 is very good if you see to dieselexpenses and hours of work, but the yield is far to low. If the numbers are further analized, it showes that in spring barley the differense between Alternative 2 and Alternative 4 is at a minimum. So if there is lack of time for one reason or another, this might be an alternative in spring barley. The differense in how the farm is managed today and the most profitable alternative in the study, Alternative 2 showes that it can be saved up to 60 940 SEK..

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

Direct effects of the insecticide deltamethrin on zooplankton and benthic invertebrates werestudied during an attempt to eradicate signal crayfish. In accordance with earlier studies theresults of this investigation showed that deltamethrin is highly toxic for arthropods, whileRotifera, Oligochaeta and Mollusca have a higher tolerance. This study concludes thatRotifera in treated ponds coped with the actual concentration of deltamethrin used during theeradication attempt but that they probably got a different abundance and changed compositiondue to a new situation in competition and predation. Crustacean zooplankton totallydisappeared, but approximately a month after the treatment they began to recolonise. All thetaxonomical groups of arthropods drastically decreased in abundance, with total eliminationof the most sensitive groups.

The purpose with this essay is to contribute with knowledge on how pedagogues in Swedish schools can prevent cultural clashes between themselves and their pupils and between pupils from different cultural backgrounds.The survey is done with qualitative interviews with three pedagogues.The result shows the importance that the pedagogues are positive to cultural meetings and that they acquire intercultural competence. The result also shows that the interviewed pedagogues acquired competences through direct meeting with students and their parents, courses, lectures and literature.The conclusion of this essay is that if pedagogues obtain more knowledge about their own and other`s culture, it would prevent cultural clashes in school.I believe that if the pedagogue teaches his/her students that there are different ways to think in the world, fewer cultural clashes would occur between the students.Key words: culture clash, education, communication.

The aim of the study is to evaluate how a law decided 2002 regarding discrimination against students in the higher education system in Sweden, was implemented at the University of Kalmar and Växjö University.The study asks two questions: How did the both universities implement the law? How did the universities manage to implement the law? In order to answer these questions the ?top-down? perspective, often used in field social science within discipline implementation, is used. First the study examines the goals with the legislation, and thereafter the actual implementation at the both examined universities.The conclusion is that the universities has high ambitions with implementation of the law and extensive formalized regulations but that it practically seems to be hard to get legitimacy with the implementation throughout the whole organizations. This makes the implementation work slowly though it?s working well with the people who have direct responsibility for the implementation..