The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The Church of Sweden sent during the spring 2010 two documents, Teologiskagrundprinciper för arbetet I 2006 års handboksgrupp and Mässans grundordning forconsideration. The documents are parts in the work with writing a new service-book for theChurch of Sweden. After the documents had been sent for consideration by the dioceses therehas been a discussion about the proposal to make the preparation in the service of HolyCommunion facultative. My main question has been to se if there will be any change of theconfession, faith and doctrine in the Church of Sweden if the preparation becomes facultative.I have seen that the service-book is an expression for the confession of the Church of Sweden,therefore there will be no change of the confession of the Church of Sweden, but a change ofits expression.I have seen that there is no consensus in how the dioceses react over what is written in thetwo documents about the forgiveness and the atonement. My conclusion is that it may bydifficult for the Church of Sweden to fix a new service-book without first fix what the Churchof Sweden means with forgiveness and atonement..

This paper examines which media messages related to happiness that can be found in interviews with famous people in the four largest lifestyle magazines in Sweden for the age group 16-34. The magazines are Cosmopolitan, Elle, Café and King. Depending on which magazine the reader chooses to read he/she will be presented with different roads to happiness. Common for all examined magazines are happiness factors related to personal goals, determination and work. Often in a causal connection where the goal orientation and determination is tied together with success in work and career for the interview persons.

In the thesis we have shown that it is possible with current technology, to buildneighborhoods that are largely self-sufficient. We have obtained some information aboutongoing work in the field of energy efficient buildings and active house which we have usedto develop a model. The feasibility study for Ranagård we have e.g been forced tofollow laws on groundwater covered, resulting in the construction of basements for singlefamilyhome is not possible. The model that we have built up overtime has been the central part of the work. The model illustrates very well what an activehouse neighborhood means and potential of such an area.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

When an organisation is going through a work of change, it is highly important that both management and employees has a healthy communication in order to make everybody feel involved. It is then important to be observant for both the managements and employees thoughts and ideas.This study has been performed on an upper secondary school which is performing a work of change. The change has divided the employees in three different groups. One, which thinks the change have evolved the organisation to something better. The second group of people means that it is preventing individual development of competence.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

Abstract The IT- business is a fast growing business trade. This expansive line of business continuously demands flexibility both economically and legally. It is, today, of great importance to have knowledge about your own trade especially when it comes to new agreements. Laws and regulations are seldom flexible and adaptable tools, this is due to the fact it takes time to create new laws and, above all, it takes time to create laws with the right effect. This is where standard agreements enter the scene.

The decrease in the number of dairy farms in Sweden has been ongoing for a longer period of time. But the fact is that this has previously not had any big effects on total amount of milk produced in Sweden. The main reason is that the remaining dairy farms get larger. However, during the past year, there has been a decrease in the total amount of produced milk, because the decrease is faster than the increase within the farms that are left. During the same period of time the supply of milk on the global market also has decreased. In spite of the fact that the global supply have decreased and the fact that the milk price increases, there are dairy farmers in Sweden who chose to exit the market.

In my essay I have examined how teachers look upon their role as leader in the classroom. I have interviewed six teachers, senior level ones and teachers from the upper secondary school, about how they look upon tasks that involve planning, control, motivation, groups, and individuals. Based on their answers, I have analyzed if there is anything that can be related to a common leader competence within their profession and, in that case, how it will appear.The result that I have found has been that it exists a common leadership style that teachers are more or less conscious of. The teachers decide on what level the classes or the pupils are andafter that decision they plan their education. The leadership in the classroom can be of different kinds depending on the situation.

The purpose of this thesis was to examine café owners perception of customers expectations and what they think the interior means to the service quality. It also aims to examine how café owners use the interior to create service quality. In order to examine this, a case study was conducted based on interviews with two café owners. The study showed that the café owners take the customers expectations into consideration. It showed that they think the expectations were affected by which purpose the customer had with their visit.

 Autonomous cars or robot cars havebeen on the agenda ever sinceHollywood started with their Sci-Figenre, maybe even before that. A lotof things have happened since then andnow the self-driving vehicle is notfar away. In this project, theAutonomous car with microcontrollerand ultrasonic sensors, we are lookingat a way of making a small, regular RCcar autonomous with relatively simplemeans and investigate how the bigcompanies does it to learn more aboutthe development of the autonomous carsand their technology.We used an Arduino Uno R3 supplementedwith an Arduino Motor Shield R3 as ourmicrocontroller board and three HCSR04ultrasonic sensors. By removingalmost all of the old parts of the RCcar,except the two DC motors, andreplacing them with these new parts wemanaged to make a vehicle that drovearound in a room without crashing intoanything. We could have used entirelydifferent sensors, or supplemented theexisting setup with other sensors tomake it even more accurate andobstacle avoiding.

In this essay the authors have searched to get an understanding of howthe situation where for a person being handicapped and of sámi heritage in Swedenduring the 1800´s to the beginning of 1900´s. In this qualitative study, church booksand local governmental records from the time has been the sources for data. Findingsregarding sámi and disability first of all shows that the sámi didn´t produce any ownwritten records, this means we had to use records produced by Swedish authorities.These are the only records available from the time. Records that gave us theauthorities point of view. When working with historical documents it is the contextwere they were produced in and their implied readership that is of great importance.Using this method gives the possibility to tell the story by the perspective of theexposed, in our case sámi people with disabilities.

The aim of this study is to examine the opinion of teachers as to the situation of young people suffering from Aspergers syndrome in the Sixth Form(gymnasium. In order to find this out I have chosen to interview four teachers with work experience of Aspergers in three different gymnasium in middle Sweden. They were confronted with the following questions: What resources are available for these pupils in the gymnasium? How do they experience that the school situation functions and how would they as teachers like the school situation to function for these young people at school?The result shows that special teachers have an extremely important function to fulfil. Those interviewed felt that there are sufficient resources available, for example guidance and further education for techers as well as both support and means for helping the young people.However, every teacher does not understand this handicap.

This essay examines migration paths through Sweden. There has been a debate in August 2010 that Sweden is regarded as a backdoor for non European immigrants to come over Denmark. It has been discovered through Denmark?s statistics and is regarded as negative by the Danish government. Denmark and Sweden are two countries that are socio- , economically- and culturally similar, but went in two different directions, especially with immigration policy.