This thesis aims to develop a control system for measuring electromagnetic compability (EMC). This has meant that a controller designed around an ATmega8 microcontroller has been manufactured and programmed. It has also meant the development of a comprehensive control software in the program MATLAB. The control system has been tested with satisfactory results and can now, monitor and control measurements of the EMC-type..

The purpose of this Masters thesis is to examine the growth of the library in Vaggeryd. We have analysed how four factors influenced the library development during the years between 1862 and 1953. The four factors we have studied are development of society, collective actors, librarys economy and individual actors. We have worked with the following question: · How have the four factors: development of society, collective actors, librarys economy and individual actors, influenced the growth? We have focused on the changes that the industrialization brought on the society development, and on the growing of the non-governmental organisations.

The EU has had a special agreement with their former colonies in Africa, the Caribbean and the Pacific Islands, the ACP-countries, for almost 30 years. This has granted the ACPs with preferences on the Europen market, which have been excluded from other countries. The agreement is now beeing re-negotiated to make it more in terms with the rule of the WTO?s most favoured nation-principle. The new agreement will differ from the present one as it will be a mutual free trade agreement where the ACP countries will open their markets to the EU as much as the EU opens up it?s market to them.

My essay is concerned with intercultural leadership and practical knowledge. The essay is about ethical dilemmas and the diversity of issues we face constantly at the preschool. In my story I examine the different views of knowledge and the opportunities to lead people in an intercultural way, and how they relate to each other. I start by looking at the ethical ideas that form the basis for our actions and our view of knowledge. Then, I examine how the practical wisdom guides the ethical dilemmas that arise at the preschool.

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

Från och med den första januari 2005 ska svenska företag följa en ny internationell redovisningslagstiftning, IFRS/IAS, och därmed även IFRS 2, som reglerar hur företagen ska behandla aktierelaterade ersättningar i sin redovisning. Denna standard kräver att företagen ska ta upp dessa ersättningar som en kostnad i resultaträkningen till dess verkliga värde och med en direkt effekt på eget kapital. Ekonomiskt deltagande kan exempelvis ske i form av vinstutdelning, bonus eller tilldelning av aktier. Aktiebaserade incitamentsprogram är en relativt ny ersättningsform där det ekonomiska deltagandet är särskilt stort, eftersom ersättningsnivån direkt avspeglas i aktiekursens utveckling. Motivet för dessa ersättningsformer är i ett bredare perspektiv att förena företagets, arbetstagarnas och aktieägarnas intressen i ett trepartsförhållande, och i ett snävare att attrahera, behålla och motivera personalen, ofta placerad i ledningsposition.

This paper consists of a comprehensive look at the advertising industry as a whole and communication mould various guises in the context of technology development. It also describes a production in the form of a commercial for a network of ten companies called The Lodge. The result is discussed based on questions on the subject communications and marketing. The discussions of this work will then be transferred to a proposal for further research..

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

Children of school age, who have just moved to Sweden can either start in a preparation class or in a normal class. There is no Swedish law or national policy that determines how new children will start and continue their education in Swedish schools. The decision is up to the schools or the communes.This study investigates what kind of educational methods teachers, from a sample of two different schools, are using to educate the newly-arrived students and if these methods are making any contribution to integrating these children into the Swedish school system. The study will raise questions like, how are the new students introduced to the Swedish school, what is the purpose of having the children in preparation class as opposed to normal class, and what methods do the interviewed teachers use to integrate the new children into the school system?Interviews were conducted with four teachers, an associate professor and a senior lecturer in education, who has done several years of research about children from abroad coming in to the Swedish school system.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

This plan of multiple-use is made on the private owned forestproperty Äspinge 2:2 in the middle of Skåne. The term ?multiple-use? came to Sweden in the beginning of the twentieth century and has slowly grown until about 30 years ago when the laws of nature conservation and sustainability was written into the forest law. The so called ecoturism got more and more popular and people began to seek space and silence in difference to the life in the highly populated areas. This also encouraged foreign tourists to come to Sweden. Mostly danish, german, and dutch people.

The world?s population reached more than 6.9 billion people in July 2011. It is expected that the population growth during the next 40 years will take place mostly in low-income countries and the population increase will be 2.3 billion people during 2011-2050. A rapid urbanization is also expected to result in 57.7 per cent of Africa?s population living in urban areas in 2050.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

This report is the result of a questionnaire survey done in cooperation with the company Sydved and their contractors. The investigation concerned all their ordinary contractors. The main goal with the study was to find out the contractors opinion about the current cooperation conditions with Sydved, their opinion about the future and how to improve the cooperation. All contractors got a questionnaire to fill in and return within a given date. The percentage of answers was 48 % at the first stage and further 11 % answered after reminder. The result of the investigation indicated that the contractors in general have a positive attitude to Sydved and the way that the company acts.