This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

This degree project aims to evaluate alternative methods to the unanaesthetized castration of piglets. Castration of piglets is performed to prevent the development of boar taint. Boar taint can cause great financial losses for the pig manufacturer. Unanaesthetized castration of piglets is not regarded to be satisfactory from an animal welfare perspective and the procedure will for that reason be outlawed in the near future.Several alternative methods are used in countries all over the world with promising result. The purpose of this study is to evaluate if this methods could be applied in Swedish pig production.A literature study has been combined with interviews; field studies, questionnaires and a small study on male pig production.To be applicable to and applied in Swedish pig production the alternative method must be financially accepted by the manufacturers but also accepted from an animal welfare perspective.Castration is the only way to guarantee a meat free of boar taint.

The purpose of this thesis is to examine a new music downloading service called Musikwebben, which is now available in many Swedish libraries. It focuses on the differences and similarities between this service and illegal music sharing services. The question is raised, whether the appeal of Musikwebben is high enough for it to be able to ?recruit? users from similar, illegal services. To answer this question, a qualitative content analysis is used, to explore various views on what legal downloading services have to offer and how these differ to illegal alternatives.

The objective of this paper is to describe and analyze female irregular immigrants and their experience of how relationships with other people affect their lives and identity.A qualitative method is used in the study, because my main purpose is to analyse the respondents? lives and life experiences. The analysis is based on a symbolic interactionism perspective. The results are also analyzed based on previous research and the concepts underlying the paper; irregular immigrants, discrimination, power and identity.In summary, the respondents have a clear picture of how they live and experience their relationship to others and themselves and how this affects their lives and identity.Their experiences affect their lives and influence their behaviour and identity when they interact with others. Their own view of their situation means that they are afraid to seek care or report sexual abuse, threats or other similar conditions.

The purpose of this thesis is to describe and analyse the road towards a modern library in the southern archipelago of Gothenburg between the years 1943 and 1976. The archipelago consists of about thirty smaller and larger islands, of which seven are inhabited throughout the year. Styrsö and the surrounding islands composed a municipality of their own until 1973. In January 1974 it became a part of the municipality of Gothenburg, this is also the year when the only bridge in the archipelago was ready to be taken into use, between Donsö and Styrsö. There is no bridge between the mainland and the islands.

Many companies sometimes affects that a competitive company pulls use for their trademark or their products in his advertising. It can for instance be that the company uses alike symbols or features and on so ways fields a free ride on another companies good reputation. This procedure is called reputation parasitism and settles in the marketing act, 8 a § comparative advertising. You can also condemn after the marketing acts 4 § general requirement which?s says, ?marketing must be compatible with good marketing practice? which also agrees with international chamber of commerce.

Purpose: The purpose of this study has been to investigate whether Frennberg & Hanssons earlier study of anomalies still are correct, and if these are valid for certain sectors. Methodology: In an effort to find seasonal patterns on the Swedish exchange market, we have used the average daily returns. By using these patterns we have created investment strategies which have then been tested over a 10 year period. We also used t-tests to verify our results. Conclusions: We have been able to prove a change in the seasonal patterns that Frennberg & Hansson presented in their study.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

In this thesis I based on Fowler?s method of syntax analysis construct a flow scheme which I then use to make a syntax analysis of former State Secretary Lars Danielsson?s statements, in his autobiography, regarding his responsibility in the Swedish government?s management of the 2004 Indian Ocean tsunami disaster. The focus of the flow scheme is how grammatical constructions can be used in the interest of rhetoric?s to on the syntax (non-explicit) level of the text indicate and place responsibility with or outside of involved individuals. The main conclusion of the syntax analysis performed is that Danielsson in his autobiography in fact does not use very many of the constructions described in the flow scheme, whereby it can be concluded that the syntax analysis in this case wasn?t so ?revealing?.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.

The purpose of this study was to investigate how the interviewed people feel about being described in portrait interviews and how exactly it matches with their own image of the interview. The main issues were: Do they recognize themselves in the published article? If they don?t, what do they think it depends on? If they had the opportunity to read the article text before publishing, to what extent were they allowed to make changes to the text? Do the interviewees trust the local papers? This report involves a qualitative study on portrait interviews from the local newspaper Barometern. The articles were selected between June and November this year. The criteria for the selection of articles were that it was to deal with a single person and there be one photograph of this person in the article as well.

This essay is an examination of the examples in Kant?s Critique of Judgement. The examples which I have focused on all converge in an idea of wildness. These examples of the beautiful are illuminated by a culture-historical perspective, where the literary and scientific travelogue genre is of great importance. Apart from being exegetic and culture historical, my method is also analytic.

The shooting sport is one of the most widespread sports in the world and it isbeing practice in most countries. Based on their own experiences, in competition -and hobby shooting, the client M4Solutions found a demand and need for ashooting target that is manufactured in Sweden.The purpose of the project has been to develop, with the help of Marcus Walldén,two shooting targets from idea to finished product. These two shooting targets,Plate Rack Target and Dueling Tree, would each be equipped with a mechanicalresetting system but will in the future have the ability to be provided with anelectronic resetting system.The project from the client was divided into two theses. One of these two, writtenby Marcus Walldén, focused on the tripod parts and the overall design work forboth Plate Rack Target and Dueling Tree. The thesis that is presented in thisreport have focused on resetting systems, the design of protective plates and otherperipherals for both shooting targets.This work has primarily been in CAD environment where design, constructionand development has been given free rein.

There is always a need for more effective ways to store energy in order to reduce the human impact on the environment. One step on the way can be the use of flywheels as kinetic energy storage devices. Low frictional losses are essential for a flywheel to be effective. To minimize these losses active magnetic bearings (AMB) can be used to keep the shaft centered instead of the more conventional ball-bearings. AMBs use actuators and a fast control system that needs correct and noise-free measurement data of the shaft position and the current in the actuators to work properly.This thesis explains the process of constructing power electronics and a current measurement system for active magnetic bearings (AMB).