By studying recent literature and following current research we know that language awareness and a rich language is important to all children when learning reading and writing and that decoding and understanding of the words are the fundamental processes in reading. How do pupils with visual impairment learn how to read and write? What strategies do they use in their contacts with reading and writing? What are the advantages do pupils with visual impairment have when learning to read and write? These questions have been the starting points in a study we have done by following two pupils with visual impairment. By meeting and discussing with the children, their parents, teachers, and lowvisiontherapists we have got a deeper knowledge in how these children meet the language in reading and writing. We have also come to an understanding regarding people surrounding the children have to make reading and writing comprehensive, enjoying, and meaningful.The problem for a child with visual impairment is the decoding, to catch letters and pictures of words good enough with the sight.

The aim of this thesis is to investigate in what way Swedish universities regulates its internal and external communication by the use of policy documents. The purpose has led to three research questions: what scope of communication is given to the documents user, if the document is challenging or redefining the current means of power, and how questions regarding trademark is taken into consideration. In order to achieve the purpose a discourse analysis is used as both underlining theory and comprehensive method. The underlining theory is based around social constructionism, structuralism, poststructuralism and critical discourse analysis. The analysis have taken emphasis from Norman Faircloughs three-dimensional model in which the documents have been studied on three separate levels.

The main purpose of this study is to investigate and with it clarifying what is meant by a dismissal for personal reasons must be based on valid reasons. More specifically, what is valid reason and what is required for that demand to be regarded as fulfilled.To my help to achieve this I have asked questions such as what kind of behavior from the employee can be the basis for a valid termination of the employment, what factors do the court put emphasis on in a trial and what is the requirements for the employer during the dismissal.The study has further objectives which are to illustrate the phenomenon of valid reason from a diversity perspective and from an international perspective. To achieve those objectives following questions have been asked: Is some groups covered in a greater extent than others by the requirement that a termination of employment must have valid reasons and are there international counterparts to the Swedish requirement that a dismissal must be factually based.What emerged from the study judicial inquiry is that the phenomena to which the employee is guilty of first is to see as valid reason when the employee are aware of the obligations undertaken in the employment but acting against them and inflicts some sort of damage for the employer.With regard to the employer's obligations in a termination proceeding are they to see as comprehensive and can be summed up to the fact that the employer should do everything in his power to avoid a dismissal.When it comes to the factors a court should take into account is this also a matter of major proportions. The court shall take into account all of the circumstances relating to the dismissal, which means that, with absolutely certainty, determine in advance what the court will decide is an almost impossible task.Furthermore, it emerged from the study that the requirement that a dismissal for personal reasons must be based on valid reasons may come to certain groups of workers to a greater extent than others. The study's investigation also indicates that the Swedish legislation, as it reads today, probably in breach of regulations enacted by the European Union.   .

Title: Strategies for competition ? a study of the Swedish contact lenses market.Authors: Pernilla AArskog and Annika Lange.Background: As a market gets more mature and the competition increases, it is more important for a company to apply the right strategic perspective. There are four fundamental strategic perspectives for a service-oriented business: a core product-, a price-, an image- and a service perspective. This study is a about service management and take its point from the theories from the Nordic School about strategies for competition, customer value, perceived customer quality and customer loyalty.Purpose: The main purpose with this study is to analyze and evaluate how the actors at the Swedish market of contact lenses should compete to gain further competitive advantages.Method: The study includes four qualitative interviews with two traditional opticians and two Internet based businesses, but also a survey with 106 contact lens users is included.Analysis: In the analyse part of this thesis it was concluded that the traditional opticians conception about their customer not agrees with what the customer evaluate as important. Many of the customers have thought about changing their optician, and besides that do not recommend their optician, and can there for not be categorize as loyal customers.

In this report a study has been done regarding different heating systems on which are the mostcomprehensive with solar heating systems. The report has also been focusing if solar power can beused as a primary heating source for supplying more than 50 % of the buildings total heatingproduction. The University of Dalarna constructed a demo-house for this purpose and according tocalculations the total solar usage is more than 50 %. This house has been made for referenceregarding the design of the heating system of property 5:37.Further studies have been made to compare different heating systems that are compatible with asolar system, where the compared systems purpose is to be independent of direct using electricity. Asystem of this design is regarded as sustainable according to environmental as economic issues.

Uppsatsen syftar till att utreda två skatterättsliga frågor som uppkommit i samband med ett avvisat avgörande från Högsta förvaltningsdomstolen avseende terminsavtal i ett incitamentsprogram. Frågorna är om terminer och terminsavtal utgör värdepapper och om eventuella förfoganderättsinskränkningar i dessa avtal har betydelse för förmånsbeskattningen. Utgångspunkten i uppsatsen är beslutet från Högsta förvaltningsdomstolen som avvisades och det därtill hörande förhandsbeskedet från Skatterättsnämnden.Utifrån de diskussioner som förts i uppsatsen kan författaren konstatera att terminer och terminsavtal kan klassificeras som värdepapper. Begreppet värdepapper är inte definierat i lagtext men utifrån praxis och doktrin samt viss EU-lagstiftning kan det utläsas att terminsavtal uppfyller de krav som ställs på en klassificering som värdepapper. När det gäller beskattning av en förmån krävs det att den anställde förvärvar ett värdepapper, annars utgör rättigheten en personaloption.Författaren anser att då ett terminsavtal ingår i ett incitamentsprogram så representerar det ett ekonomiskt värde för den anställde som ska förmånsbeskattas.

Today's industries are constantly evolving and the demands according to quality for products and services produced and performed are becoming more and higher. ISO 9001 is a standard that serves as a tool for organizations who wants to effectively control and manage their quality workforce on business different processes. A background to the introduction of a quality managementsystem towards Skärås svets och mekaniska in Västerås are that more and more customers demand this from a company to enable it to obtain an order of production.Efforts to introduce a quality system such as ISO 9001-2008 all begin with to carry out a situationanalysis of the business. Skärås svets och mekaniska currently has no existing quality management system so therefore there is no current directives regarding who is responsible, for a future certification in the business.By structuring a situation analysis of the business. You get a good overview of the business and how it is conducted today.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

AbstractThe Municipality Council decided in 2010 to develop a comprehensive energy efficiency strategy with financial and methodological support from Energimyndigheten (The Swedish Energy Agency). The strategy should include 3 major parts: an inventory of the 2009 energy use defining the current situation, the 2014 and 2020 goals for energy use, and an action plan for goal achievements. According to Energimyndigheten, the strategy must include all municipal administration premises, vehicles, and all majority-owned companies (as Laholmshem, the municipal housing company).The report describes the inventory work in order to obtain the 2009 energy use and the sources of information used. The inventory values are used as the base year values for the 2014 and 2020 goals. The inventory showed that information about the vehicles is dispersed in the municipal administration and no clear structure exists with respect to mileage and fuels used.

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

The purpose of this study has been to create a better understading of how face?to?face activities in course´s impacts on the experience of interaction within a course.More specifically, the study puts the student'?s perception of how mandatory face?to?face activities affect and are affected by the interaction in focus. This is done by the following research questions. What affects the student'?s perception of face?to?face activities? Which interaction dimension affects the factors that influence students perception of the activities? Which interaction dimension is influenced by the student'?s perception of the activities?The theoretical base is Wagner'?s (1994) three types of interaction and Andersson´s(2003) theory of interaction dimensions.

Problem statement: In what ways do companies work strategically with event marketing?To answer the problem statement, the following research questions help us gain the necessary understandings:What role does event marketing play in a company?s marketing mix?What are the deciding factors that make companies select certain events?What objectives do companies have with event marketing?How do companies evaluate their event marketing?Purpose: Through analyzing multiple case studies of event users and event organizers, this essay attempts to gain an understanding of how companies work strategically with event marketing as a promotional tool.Method: Primary data collection was compiled through a series of six interviews of both event users and event organizers. This qualitative data has contributed towards the formulation of six case studies that outline the research findings. In addition to interviews, secondary data was compiled through literature, scientific articles, and internet-based materials.Conclusion: The findings of this paper show that event marketing is an integrated promotional tool that is used to further strengthen a company?s comprehensive marketing mix.