The Innovation- and Design Engineer program at Karlstad university is a three year long engineer education. In the last phase a final piece is to be done and in this case Boda Borg in Skellefteå is the company in need of product development. Boda Borg is a company in the experience industry and they are located in nine cities from Gällivare in the north of Sweden to Karlskrona in the south. Boda Borg is a franchise company where every facility is their own. As a visitor you will experience physical challenges as well as intellectual in adventure rooms which are serial linked.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Under senare år har det från många håll hävdats att redovisningen är föråldrad och ger en felaktig bild av företagens värde. Kritiker menar att det inte finns någon koppling mellan ett företags redovisade värde och dess marknadsvärde. Detta beror främst på att redovisningen inte beaktar det intellektuella kapitalet. Intellektuellt kapital består bland annat av humankapital, varumärke, patent, kundrelationer och informationssystem. Då ett varumärke kan anses vara en betydande tillgång i sig vill vi avskilja det från det intellektuella kapitalet och behandla det separat.Uppsatsens syfte är att undersöka hur intellektuellt kapital och varumärke kan aktiveras som tillgångar i Föreningen Uppsalaekonomernas redovisning och vilka monetära värden det skulle ge.

This work broadly illuminates the conditions for increasing the commissions of forestry services within the whole, or parts of, the western regions of Stora Enso?s operating area. Through a questionnaire, a survey was made examining whether the owners of the forests themselves do the forestry on their woodlands. This foremost concerns the pre-commercial thinning, but also planting and soil scarification. The survey also shows who are buying the most part of their forestry services and who are carrying it out themselves.

There are some students who leave their studies. How can this be explained? Are present day high school students satisfied with their choice of school or the courses they have chosen? How did they decide what to study in upper secondary school? The main focus of this study is to examine the factors that influence the decision making of young people when it comes to choosing schools, their educational ambitions, and finally their focus on grades in Upper secondary school.   The study is based on the quantitative method, extracting its results through a poll conducted at an upper secondary school. The target audience of this poll was students that are completing their second year.  A statistical analysis of the results was carried out and the results were then presented by relevant diagrams.

The aim of this study is to describe and examine the characteristics of inclusion of children with disabilities in the kinder garden and primary school in Belarus. The data in this study were collected through interviews with special teachers and staff at the Developing and Rehabilitation center. The interviews were supported by child-observations and a literature study. Staying in boarding schools prevents handicap students from integrating with the society as well as getting social experience. Integrated education demands the combination of two regularities: education of children with normal development and special education of children with psycho-physiological problems.

SyfteStudera hur diskurser kan understödja diskussionen om studiemöjligheter efter gymnasiet för ungdomar med intellektuella funktionshinder och med en diskursiv ansats föra en teoretisk diskussion om hur subjektens positioner spelar roll för vad som framträder som rimligt och möjligt.TeoriPoststrukturalism, diskursteori, subjektspositioner. MetodDiskursanalys.ResultatUppsatsen visar på studiemöjligheter inom högskolan för ungdomar med intellektuella funk-tionshinder och argumenterar för att hur subjekt som intellektuella funktionshinder eller ut-vecklingsstörning positioneras skapar olika diskurser, vilket spelar roll för om studiemöjlig-heter efter gymnasiet träder fram som möjliga och önskvärda. I uppsatsen görs diskursanalyser av tre dokument och en föreläsning, utifrån hur menings-skapande konstrueras i tal om ?intellektuella funktionshinder? och ?utvecklingsstörning?. De dokument som har granskats är Skolinspektionens rapport om utredningar inför mottagande i särskolan (Skolinspektionen, 2010:2593), gymnasiesärskoleutredningen Den framtida gymna-siesärskolan (SOU 2011:8), Myndigheten för yrkeshögskolans yttrande om hur studier på yrkeshögskola kan förbättras för studerande med funktionsnedsättningar (YH-myndigheten, 2011:783) samt föreläsningen Intellectual Disabilities goes to College av Olivia Raynor från UCLA Mind Institute (Raynor, 2009).Bland de fyra dokument som analyserats finns skillnader i hur subjektet intellektuella funk-tionshinder (eller närliggande begrepp) positioneras.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

This thesis highlights starting points underlying the notions of two feminist utopians, Christine de Pizan and Charlotte Perkins Gilman. In approaching their texts, it focuses on the notions central to understand their writings. These would be historical, social, and cultural contexts. Defining concepts as utopian in its varying forms and feminism has been of significance. A feministic approach grounded in Simone de Beauvoirs philosophical phenomenology in the study of feministic utopia's visibility, has contributed to the understanding of the power structures to which women are tethered. In order to understand the way women are presented, it has become obvious that The Book of the City of Ladies and Herland are literary works that are related not only by their authors? background and personality but by the society in which they lived. Through their engagement in the contemporary intellectual debate on all social planes, both authors contributed to shifting the focus of their own contemporary notions of a woman to the notion of a woman equal to men. Woman, in Christine de Pizans utopia, is given specific properties and through themes of issues given meaning. She is not free in the sense that Simone de Beauvoir says.  She has a broader repertoire than was historically assigned, but her freedom is not arbitrary, contingent, and temporary and judged by her actions.

The purpose of this report was to examine the schools views on its task to form good citizens and also the work with children and their souls and feelings. My question of issue was:? Which are the conditions from where you work with feelings and forming good citizens in school?In the Swedish learning curriculum for the compulsory grades, Lpo 94, there is a lot to be read about the schools task to form good citizens and human beings. One can also read that the schools have to work with the feelings of its pupils and also the issue of values. The results of my report show that the school has a responsibility to support the family?s work with the upbringing and the personal growth of their children.

Både under min tidigare utbildning, främst inom nationalekonomi vid Lunds universitet, men även senare i min yrkesutövning inom bygg- och fastighetsbranschen under en period av 15 år, har jag främst kommit i kontakt med problemställningar vilka i någon mån haft som syfte att utmynna i en slutsats med kvantitativ relevans. Då jag som del av programmet Urban utveckling och planering skulle skriva en uppsats på D-nivå, ett arbete som resulterade i förevarande rapport, valde jag därför en problemformulering och en metod som båda gav mig möjlighet att bredda min kompetens, snarare än fördjupa den. Denna studie strävar efter att utveckla en teori för stadsutveckling ur ett fastighetsföretagarperspektiv. Den specifika situation som arbetet fokuserar på är stadsdelen Norra Sorgenfri i Malmö. Teorin har genererats med användning av metoden grundad teori och datorprogrammet Atlas/ti. Läsaren finner förhoppningsvis att den teori som utvecklas har en allmän relevans för stadsutveckling och hur kommunens planarbete kan förändras. Den som är intresserad av just vitaliseringen av Norra Sorgenfri bör också kunna finna något av värde.

The following thesis concerns the conceptualization of openness within the open access movement. Open accesscan be understood as a phenomenon or a movement that aims at changing the current system of scholarly communication.Consequentially, the movements goals arose in relation to the escalating serials crisis in scholarly communicationand the increasing power of commercial publishers. The purpose of the thesis is to study three centralopen access declarations with the aim of uncovering the different conceptualizations of openness found withinthese texts. Leaning on the theoretical position known as actor-network theory, the declarations role within a surroundingnetwork is explored by focusing on how openness as a concept has been produced and reproduced bycentral actors. Two overarching questions frames the study: How is openness conceptualized within the declarations?And how can openness, as a concept, be understood as an effect generated by a larger network?The first part of the study focuses on the first question.

För att främja landsbygdens utveckling och till följd av förändringar i markpolitiken tilläts genom lag bildandet av stora bostadsfastigheter på landsbygden 1990. Detta skulle ske genom att öka den enskildes möjlighet att utforma sin fastighet efter egna önskemål. Glesbygd, som är landsbygd karaktäriserad av gles befolkning, är mer utsatt för de problem som landsbygden står inför. Syftet med studien är att undersöka om det finns eller borde finnas en skillnad mellan lands- och glesbygden vid fastighetsbildning av stora bostadsfastigheter. Studien utförs genom en genomgång av rättskällor, tolkning av rättsfall och analys av Lantmäteriets praxis.

Purpose of this thesis is to study the impact of wind turbines on their surroundings. It also aims to analyze how the communication looks between the authorities, the planner and local residents prior to the establishment of wind turbines in Lännäs/Odensbacken in Örebro, where three wind turbines set up in a group.The results of this survey show that the participants experience themselves not as especially disturbed of the turbines in the form of large noise, shadows, and sleep disturbance indoors and outdoors. Participants felt that no change had taken place on the natural environment (52%) since the turbines became operational. It was 49% of participants had got no information about the establishment of Örebro Municipality, Örebro County Administrative Board or Wind Power Company. Scientists/­experts had the highest confidence of 86%, politicians and the media/journalists had least confidence.

There is a need for examining the accessibility of public web sites and for several reasons. First, public organizations possess considerable amounts information of interest to its citizens and which ought to be easily accessible. Secondly, international and national guidelines for web publishing support the different types of requirements experienced by web users and, in particular, with regard to accessibility for people with disabilities. The thesis examines the design of public web sites from two different aspects. Web sites can be built up and structured from the management view of the public organization, or, they can be constructed with a view to user needs and requirements.