The first Debt Relief Act was introduced in 1994 into Swedish law. The old Debt Relief Act was replaced on 1 January 2007 by the current Debt Relief Act. The current law is in many ways similar to the older law. The main change is the debt settlement process.The Debt settlement Act's main purpose is to financially rehabilitate over-indebted individuals. This aim should be balanced against the creditors' interest in getting paid for their claims.

This thesis presents the results of the implementation and evaluation of two machine learning algorithms [Baz98, GB97]based on notions from Rough Set theory [Paw82]. Both algorithms were implemented and tested using the Weka [WF00]software framework. The main purpose for doing this was to investigate whether the experimental results obtained in [Baz98]could be reproduced, by implementing both algorithms in a framework that provided common functionalities needed by both. As a result of this thesis, a Rough Set framework accompanying the Weka system was designed and implemented, as well as three methods for discretization and three classi cation methods. The results of the evaluation did not match those obtained by the original authors.

This bachelor thesis is a critical study in which we are studying if the swedish reports of the so called ?second revolution? in Egypt have been objective. We have been studying this by using Jörgen Westerståhls objectivity model and we have chosen to investigate whether the reports have been objective balance-wise. The second revolution is a term which describes the protests and demonstrations that led to the military action in which the elected president Muhammad Mursi were forced to resign on the 4th of July, 2013The study includes articles from five leading Swedish newspapers, Aftonbladet, Dagens Nyheter, Expressen, Göteborgs-Posten and Svenska Dagbladet. We have been studying all the articles that include the word ?Egypt?.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The intention of this thesis is, from a basic statistical viewpoint, to capture the relationship between the price of electricity and a sample of factors influencing the price. The thesis also aims at investigating whether knowledge about the relationship is useful when investing on Nord Pool. Tested factors are temperature, import, price of emission rights as well as a number of hydrological factors. The investigated period stretches from year 2000 until week 32 year 2007. The relevance of each factor was also evaluated yearly as well as for shorter periods in order to get a more comprehensive view of the relationship.

Bakgrund och problem: De senaste åren har det blivit allt större fokus på immateriella tillgångar, specifikt intellektuellt kapital. Problemet är att intellektuellt kapital inte uppfyller alla de kriterier som krävs för att få tas upp som en immateriell tillgång i balansräkningen. Företag måste därför hitta andra vägar att redovisa sitt intellektuella kapital för att bemöta intressenternas informationsbehov samt legitimera sitt börsvärde. Idag sker detta genom frivillig upplysning i årsredovisningen då inget specifikt regelverk finns tillgängligt.Syfte: Syftet är att få kunskap om utvecklingen av redovisat intellektuellt kapital i svenska bolag, samt få kunskap om det finns skillnader mellan tjänsteinriktade bolag och produktionsinriktade bolag.Metod: Med hjälp av datorbaserad innehållsanalys studeras tio bolag på Nasdaq OMX Nordic Stockholm för perioden 2008-2012. Sökord har med hjälp av relevant litteratur framtagits och används för att analysera redovisningen av intellektuellt kapital.Resultat & slutsatser: Resultatet visar att det har skett en ökning av redovisningen inom intellektuellt kapital på Nasdaq OMX Nordic Stockholm.

ABSTRACTUniversity: Växjö University, school of social science, department of political scienceLevel: Bachelor?s thesis in political scienceTitle: SHIFTING BALANCE OF POWER? ? an analyze of the new EU-treaty?s consequences for the EC-court.Academic adviser: Associate professor Stefan HöjelidAuthor: Magnus NordahlThis study focuses on the increased role of the European Court of Justice through the establishment of a Constitution for Europe and its impact on the balance of power, both horizontal and vertical.To do this, the study takes its aims from the research problem, formulated as follows:Does the establishment of a constitution for Europe contribute to an increased role for the European Court of Justice and does it create a more legible horizontal and vertical division of power?To reach the relevant analyses and conclusions two precise questions are presented as well as an analytical model. The precise questions are:? Which are the relevant contributions for the balance of power from a perspective of juridification in the new EU-treaty?? What impacts do those contributions have on the so called ?European federalism??The theoretical perspective of this study is rooted in the concept of federalism with special emphasizes on constitution and sovereignty as well as a part about the process of juridification. Along with the presented analytical model consisting of a horizontal and vertical division of power, the empirical material is presented with focus on the new EU-treaty about a constitution for Europe and the European Court of Justice.

This essay concerns the issue of democracy and judicial review. The main focus is on the justification of both a positive and a negative attitude towards judicial review, and the values these justifications are based on. The analysis is made by textual analysis of four authors with different opinions of the subject matter: Robert Dahl and Jeremy Waldron who has a negative attitude towards judicial review, and Erwin Chemerinsky and Ronald Dworkin who are positive about it. In the analysis an analytic frame is used which consists of different dimensions and aspects of the problem of democracy and judicial review. The study shows that there are important differences in democratic values between a positive and a negative justification of judicial review.

Abstract   This degree project comprises 30 credits, i.e. 20 weeks of work. The work mainly deals with the energy balance for a multi-family house in Västerås and the requirements for energy conservation in the Swedish building code, BBR. Calculations of the energy balance are supplemented by a number of interviews. Energy conservation in general has become more important in recent years and the subject is in line with increased public awareness. This importance and attention is explained by environmental problems in general and global warming in particular, but also by rising energy prices.

Research Question: Does the pharmacy market seem to change in accordance with the goals stipulated by the government due to the reregulation?This leads to the following sub-questions:Does it seem like the availability of medical drugs for consumers increase?Does it seem like service for consumers get enhanced?Does it seem like the supply of services for consumers increase?Does it seem like the costs of medical drugs are maintained?Purpose: The purpose of this study is to evaluate if the trends resulting from the reregulation of the pharmacy monopoly correspond to the goals stipulated by the government.The purpose is furthermore to compare the reregulation of other Swedish markets and the reregulation of the pharmacy market in other Nordic countries in order to heed their lessons.Method: This study uses method triangulation, with a questionnaire directed to pharmacy customers forming the quantitative basis and interviews with specialists regarding the pharmacy market, forming the qualitative. The study also draws heavily on historic data regarding reregulation of Swedish markets and reregulation of the pharmacy market in other Nordic countries.Conclusions:Availability of medical drugs has increased and will presumably continue to do so. Service quality has increased somewhat and will presumably continue to do so.Supply of services has increased and it will presumably continue to do so.The cost of medical drugs will only increase if it is required in order to satisfy the other goals.  .

SammanfattningI dagens samhälle är bilkörning en viktig aktivitet för många individer. Att köra bil påverkar individens möjligheter till meningsfulla aktiviteter och självständighet. Efter att en person har fått en stroke kan personens körkort bli ifrågasatt. Ett vanligt bedömningsinstrument som arbetsterapeuter använder vid bedömning av kognitiv lämplighet inför fortsatt körkortsinnehav är Nordic Stroke Driver Screening Assessment (NorSDSA).Syftet med denna kvantitativa studie var att jämföra parvisa NorSDSA-bedömningars resultat mellan äldre friska individer och äldre individer med stroke. Sex friska äldre individer matchades med sex äldre individer med stroke avseende ålder och kön.

Roseroot (R. rosea L.) has gained more attention the last years, mainly because of its phy-topharmacologic properties. Even though many reports in roseroot have been published, only a few articles are dealt with the genetic diversity. The Nordic Genetic Resource Center has collected Roseroot material from Sweden, Greenland and Faroe Islands under different expeditions. The samples were analysed to study the genetic diversity study.

Syftet med denna uppsats är att studera sektorn obetalt arbete. En stress kan  bildas av att det obetalda arbetet tar tid från andra åtaganden i livet. Lösningar som presenteras för att komma runt denna stress är ofta inriktade på individer. Då det hushållsnära obetalda arbetet oftast utförs av kvinnor och tar tid från det som annars skulle kunnat användas till förvärvsarbete skulle man kunna hävda att det råder en strukturell obalans i samhället. Här granskas om de individinriktade lösningarna för att skapa balans är med och bidrar till den strukturella obalansen.Teorin om work life balance granskas och även de förslag som teorin ger för att skapa en mer balanserad vardag.

Purpose/Aim: To create a communication strategy for PADI Nordic with the intention of getting Swedish divers, who have been certified abroad, to Swedish dive centers.Material/Method: The study is based on a number of personal interviews conducted with a) divers who are active in Sweden, b) divers who are not active in Sweden and c) representatives from PADI and PADI affiliated dive centers.Main results: The main reason that people who have been certified abroad do not dive in Sweden is that they regard it as being too complicated, too cold, too expensive and with nothing interesting to see. These might partly be misconceptions that can be corrected through a communication strategic effort. The best way to change this perception is by two different forms of communication. One will go from PADI Nordic straight to the divers through an email. This will have the purpose of getting their attention, making diving sound interesting and raise their awareness in preparation for the other part of the process.

Bakgrund: Är den att en problemdiskussion har förts om själva beskattningen för vissadelägare som investerare i riskkapitalfonder det vill säga den om en carried interest.Skatteverket har specialgranskat sedan år 2007 de riskkapitalfonder som har någonanknytning till Sverige. Skatteverket har inriktat sig för sin granskning på hur den specifikadel av själva vinstdelningen som uppstår vid avyttring av ett portföljbolag skall beskattas,t.ex. Nordic Capital. Det vill säga till vilket inkomstslag skall man klassificera carried interesti. Avvägningen kommer att ske för carried interest mellan inkomstslagen inkomst av tjänsteller en inkomst av kapital.Syfte: Syftet med denna uppsats är att utvärdera huruvida redovisningsstandarden IAS 18påverkas av den gällande skatterätten.