Child poverty in Sweden as a social phenomenon has been highlighted in various debates and in poverty research during the recent years. Children's economic vulnerability has gotten more place in research. An interest to highlight child poverty awakened and this study highlights child poverty through a resource perspective among children in preschools. This study aims to examine how preschool teachers perceive the child's assets to various resources as well as how preschool teachers perceive the impact of the preschool where they work on children's access to these resources. The study is qualitative and has used interviews as a tool.

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 aim of this study was to capture preschool-teachers thoughts and experience basing on the obligation. Are there any policies and procedures for preschool-teachers to use when suspicion that a child is being abused occur. Are there some factors that may affect preschool-teachers to report to the social service? How does the preschool-teacher find the contact with the Social Service? I conducted four interviews with four preschool-teachers, two of these preschool teachers are employed at the same municipal preschool and the other two are employed at two other preschools. The interviews were semi-structured and were conducted at each individual?s workplace.

The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.

Syftet med detta arbete är att öka förståelsen för hur kärnprocesser kan förbättra lagerhållningen i ett företag. Genom att först kartlägga vilka företagets kärn- och stödprocesser är och sedan undersöka hur kärnprocesserna påverkar lagerhållningen kan syftet uppnås. Därmed besvaras problematiseringsfrågan som är följande;På vilka sätt kan lagerhållningen, genom identifiering av kärnprocesserna förbättras på ett företag med E-handel?Arbetet har genomförts på ett av koncernen Nordic E-Commerce Groups dotterbolag, Nordic Inc som är ett E-handelsföretag som säljer bläckpatroner och kontorsmaterial till både företag och privatpersoner.Inledningsvis genomfördes en kartläggning av Nordic Incs processer genom observationer och intervjuer med koncernens VD. När kartläggningen var sammanställd visade det sig att de kärnprocesser som fanns på Nordic Inc var Lager, Inköp och Kundservice.

Water is the most essential resource for life. In cases where drinking water is processed from surface water it is important to ensure the raw water is of good quality, and is suitable for processing through the water treatment plant.The drinking water for Västerås is sourced from Västeråsfjärden, in the western side of Lake Mälaren. The city itself is home to marinas, ports, a wastewater treatment plant, the Svartån outlet, sewage pumping stations and stormwater outlets. Because of the negative effects these activities have on surface water quality, Mälarenergi AB is interested in relocating the raw water intake point to Granfjärden, 10 km east of Västeråsfjärden. At Granfjärden the intake point would be less exposed to the activities in Västerås, and could be placed at a greater depth, resulting in better water quality.In this Master?s thesis the water quality and the pollution risks at Västeråsfjärden and Granfjärden sites are compared.

The purpose of this study has been to examine the unit manager?s perspective on making Lex Sarah-notifications. The study has been carries out by six semi structured interviews with persons in leading positions of the elderly from three different municipalities. They were asked about different circumstances that affects the problems with Lex Sarah. The results indicates that the unit manager?s act on elder abuse from the complex mechanisms that exist within the organization.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

Today, activities funded with public funds needs to present relevant and reliable information which shows the results obtained. Requirements increase in welfare activities to be run based on scientific, empirical knowledge. This applies particularly to social work. The social work is, however, poorly researched in areas such as knowledge of interventions in the content, context and effects. One way to evidence-base social work can be to conduct regular and qualified assessments.

Purpose: The purpose of the study reported in this thesis is to addto the knowledge concerning what public librarians do to meet theneeds of unaccompanied asylum-seeking minors, thereby helpingthem to develop and establish themselves in a new environment.What tasks, activities and tools do the librarians have at theirdisposal? What problems do they encounter? What values, normsand attitudes guide their work? Method: The thoughts andexperiences of six public librarians have been captured throughqualitative semi-structured interviews, the result of which has beenthematically analysed using notions of social capital and socialexclusion. Findings: Unaccompanied asylum-seeking minors facea number of challenges which the public library with its librarians,collections and various activities can assist in coping with byproviding the children with opportunities to increase their socialcapital and decrease the risk of social exclusion. Researchlimitations: It has for several reasons proven difficult to studyunaccompanied asylum-seeking children as a distinct group, whichis why this study also uses material that deals with refugees as awhole. A significant amount of the latter are undeniablyunaccompanied minors, an especially exposed and vulnerable typeof refugees.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

SAMMANFATTNINGSyftet med uppsatsen har varit att beskriva och analysera gällande rätt, vad avserförhållandet mellan den kommunala arbetstagarens rättigheter till yttrandefrihet kontraden lojalitetsplikt som denne genom anställningsavtalet har gentemot sin arbetsgivare.Eftersom det finns en hel del praxis inom området främst från Justitieombudsmannen(JO), eftersom det rör sig om kommunal verksamhet, använder jag mig i uppsatsen avflera uttalanden och beslut från denna instans.Yttrandefriheten är en av de mest grundläggande rättigheterna i ett demokratisktsamhälle och är i Sverige en grundlagsfäst rättighet. Rätten att fritt kunna uttrycka sinuppfattning är viktig för att information skall kunna spridas, och att alla skall kunnavara med och påverka samhället via dialog och debatt.Teknikens utveckling och sociala mediers utbredning gör att information och åsikterblir lättillgängliga för en stor krets av mottagare.Att använda sig av sociala medier och via bloggar och facebook ge uttryck för åsikteroch attityder blir allt mer frekvent förekommande, och det är inte helt ovanligt att mansom arbetstagare kommenterar sin arbetsplats, chef eller verksamheten man är anställdinom.Arbetstagaren i den kommunala verksamheten har ett förstärkt skydd för sinyttrandefrihet gentemot arbetsgivaren (det allmänna) genom den grundlagsfästameddelarfriheten och meddelarskyddet.I uppsatsen redogör jag för de rättigheter och det skydd som den kommunalaarbetstagaren har när det gäller att utnyttja sin yttrandefrihet i form av kritiskauttalanden gentemot arbetsgivaren.Förutom rättigheten att uttrycka kritik gentemot sin arbetsgivare har den kommunalaarbetstagaren också skyldigheter att anmäla missförhållanden inom vissa områden,Detta via lex Maria och lex Sarah, vilket jag också redogör för. I uppsatsen beskriverjag även det betänkande som i april i år (2011) presenterats angående lex Sarah inomskolan.I uppsatsen konstaterar jag att rätten till yttrandefrihet går före den lojalitetsplikt som ioch med anställningsavtalets ingående uppstår.Jag konstaterar att lojalitetsplikten i kommunal verksamhet inte existerar när det gällernegativa eller kritiska yttranden gentemot arbetsgivaren.Lojalitetsplikten handlar för den kommunala arbetstagaren i själva verket enbart om hurman skall utföra sina arbetsuppgifter, inte vad arbetstagaren uttrycker om sinarbetsgivare..

This is a qualitative study aiming to examine peoples? experiences when retiring. In that purpose a criteria based sample has been used, participants have been asked in that they fulfilled the criteria?s to be a retiree within the age of 65 to 71 years of age. The reason of the age criteria was that the experiences should not be so far away in time.

This thesis discuss the matter of non-profit-making associations as a self regulatory technique out of a theoretical concept of power. The object for the study is the non-profit-making association Ditt Nya Hageby, which work in the neigborhood of Hageby, a suburb to Norrköping. In the study the association is placed in a contemporary postmodern social context and analyzed through semi- structured qualitative interviews, accordingly to hermeneutical method, with five active members of the association as informants. The association consists of members who lives in the neighborhood. Together with a hired organizer they realizes their own ideas in to projects which unquestionably improves the social and physical enviroment in Hageby.