The study aims to describe how art teachers conduct their teaching towards the new curriculum requirements, hence, to the must-haves of society towards the art education. As a future art teacher, I have an interest in finding out how the art teachers tackles the new requirements despite substance plight. The study has revealed that resources for the art education, both financial and time varies from school to school. Which says something about a very unfair situation for the teachers..

Interest in alternative energies is high in Sweden today, particularly in the agricultural sector. According to the Swedish lantbruksbarometern (2009), almost all respondents consider the use of some form of alternative energy from the farm. While interest in alternative energies is large, attention to the alternative energy straw has fallen and is almost nowhere mentioned in the literature today. Three years ago, in the Lantbruksbarometern nearly 44% of the farmers would be willing to invest in straw as heating system on the farm. How do the farmers decide to invest in alternative energies? With this information a problem is presented for this paper.

Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade av motsvarande ränteavdragsbegränsningsregler i Nederländerna. På grund av att skatteplaneringen fortsatte, utvidgades de svenska ränteavdragsbegränsningsreglernas tillämpningsområde år 2013. Det har dock visat sig att på grund av nuvarande utformning och tillämpningsområde av 2013 års svenska regler, medför reglerna både tillämpningsproblem och fortsatt skatteplanering. Denna uppsats syftar till att undersöka utfallet av att införa liknande regler som nederländska ränteavdragsbegränsningsregler i Sverige, i nuvarande svenska ränteavdragsbegränsningsreglers ställe, för att analysera vilket av dessa regelverk som bäst uppfyller ändamålet med de svenska ränteavdragsbegränsningsreglerna.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

Forming teacher teams is currently the standard way of organizing teachers in Swedish Compulsory Schools. This is the result of a process that started in the 1970s.Traditionally the culture of teaching has been one of isolation. Once the door to the classroom is shut, what happens behind the door is up to the teacher to decide. Over the past thirty years a lot of time has been dedicated to making fundamental changes in the way teachers interact with their colleagues. Today the idea of teachers forming teams is generally accepted but still the core of a Swedish teacher?s job is that of a lone worker.

A large number of rivers in northern Sweden have hydropower developments that cause negative effects on both up- and downstream migrations of anadromous species like Atlantic salmon. So far, most attention has focused on the hindrances of adult fish during their upstream spawning migration. However, since turbines in power stations cause losses on downstream passing fish, the focus on negative effects on smolts has increased. The aim of this study was to compare three different causes of losses of salmon smolts passing downstream through a power station area in the flow-controlled River Åbyälven in northern Sweden.A total of 61 wild salmon smolts were caught and radio-tagged in the River Åbyälven during their downstream migration in June 2009. The salmon smolts were released at three locations, 1.1 km upstream from the power station, in the turbine intake and in the upper part of a fishway, acting both for up- and downstream fish passage.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

In the world we live in today the environmental issues has become increasingly important, and we have begun to realize that we can not continue to use fossil fuels at the rate we do. When it comes to generating electricity we are constantly trying to come up with cleaner and more efficient solutions. The fuel celltechnology is one such alternative and has been around for over 100 years. Yet, it is not until now that the world has started to notice this great technology. The fuel cell has been developed in several areas and can today be used for handheld electronics, vehicles and small settlements.

As EU?s authority increased the number of lobbies in Brussels grew. Today there are approximately 15 000 lobbyists in Brussels. EU decisions and EU directives can have a huge impact on companies and organizations. They can however influence these decisions and directives through lobbying.

AbstractThis thesis is the final part of the Innovation and Design Engineering Programme (180 ECTS credits)at the Faculty of Health, Nature and Engineering Science at Karlstad University. The extent of thisthesis is 22.5 ECTS credits and has been performed independently by Hannes Jernberg during thespring of 2013. Metso Paper Karlstad AB is the task maker of this project, and Arvid Johansson is thecompany Representative. Metso Paper Karlstad AB is one of the world leading developer andmanufacturer of tissue paper machines.In the current situation, the company has developed and patented a power management systembased on a Cross Flow Turbine. The current construction is limited to a paper width of 2.9 meters.The company wants to take advantage of all the opportunities provided by the patents, to develop aturbine solution paper machine with a paper width that is wider than 5.5 meters, and give the abilityto manufacture paper for lower energy consumption which is an important part of the production asit is very energy intensive.Problems arise with the increasing length of the turbine, ultimately resulting in that the deflectionbecomes too big and that the momentums, due to the increased torque the turbine blades breaks.By applying the design process, this work has resulted in a number of potential solutions to theproblem.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

The interest for children´s clothing has increased in society. More and more children are born and parents are older when they have children. Education has become a natural feature in most people´s life, just as both parents often work today. The households have therefore better economy and thus greater consumption opportunities. Parents are, in greater extent, looking for personal and different clothing with focus on quality and, to some extent, exclusivity rather than just a cheap and functional garment.

Fisksätra has a historical background that goes back to the battle between Russia and Sweden that took place in 1719. This battle is known as "Slaget vid Stäket". Today there are plans to develop Fisksätra as a tourist destination where focus lays on the historic factor of the battlefield that took place there. As of this a project called the HAMN project has started to try to develop a new experience park at this destination unlike any other.The aim of this essay has been to study how much potential this experience park has to become a popular tourist destination in the future, while looking at the potential interest of the foreign tourists. This essay is written as an assignment for Göran Andersson, who is in charge of the tourism department at Södertörns Högskola.

In a web environment the library and the librarian continue to function in their role as information provider even when the physical library is closed. Research question is to describe how and in what extent the public libraries websites are integrated in their daily activity and what the causes are for that. The empirical material consists of a survey of number of public libraries websites and qualitative interviews with responsible librarians. I have delimited the study by only investigating the websites of Gothenburg public libraries. In my survey of the websites I have studied four spheres; Services, Contact, Structure and General viewpoints.

AbstractThis study deals with NTA in preschool and the purpose of the study is to find out how the NTA project works out in practice. In the empirical study I have used questionnaires as a research method (Trost2001). Questionnaires have been sent to preschool teachers in the whole of Sweden to get as good a selection as possible. The responses received have been processed and analyzed. The results are reported below.The majority of the teachers thought it worked well to work with the NTA.