AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

In order to reduce the number of casualties and injured from accidents the rescue service must become more efficient and flexible. It is noted that far more people is injured and killed in traffic accidents than from fires. During the daytime the number of accidents in about three times higher than during the night, even so today the number of fire fighters on duty is the same day and night.Two computer models for simulation of different locations of the rescue services are used to determine the best options for placement of the rescue services. A cost-benefit analysis is also used to determine if today's fire stations are efficient for the society from an economical point of view.The results of the different models are that the fire station in Lund is misplaced. The number of ladders in Malmö can be reduced.

This is the end report of my final exam at Medieteknik. It covers the planning, work process and review of a Flash based web application that I set out to do. The goal was to create a user friendly, interactive e-shop with embedded functionality for playing music, displaying rich media content and researching possible payment solutions, to enable buying music files online. The project involved creating the user interface, the programmatic functionality of a Flash client (an SWF file). Also, setting up an Apache HTTP Server and establishing a working ?bridge? between the Flash client and the web server with Flash Remoting components and AMFPHP.

This thesis deals with options about information technology in education, the starting pointbeing a project in progress, namely Ostindieprojektet. This is the first collaboration betweenDatatorget and Stadsmuséet in Göteborg. The research is built on a phenomenological approach.The "backbone" information is collected from qualitative interviews, conducted mainlyduring March-April 1995.The questions for the interviews deal with the opinions about the reasons with Ostindieprojektetand IT in education, what conditions required to complete Ostindieprojektet and the ITdevelopment, the availability of the material, how IT-use can affect education, possible qualitiesfor the student with IT-use and how IT-use can affect the role of the school-1ibrary as ateaching tool.Some key subjects examined in the thesis deals with governmental investigations, viewsabout pedagogic and knowledge, problem-based leaming, computer-based education and therole of the school-library. The research shows that the interviewers have the same opinionsas the above mentioned key subjects. In completing the thesis we hope we have created aforum for critical discussion..

The purpose of the study is to investigate how board structure influences CEO compensation for companies listed on the Stockholm Stock Exchange in 2004. The theoretical frame of reference is based upon the corporate governance theory, the principal-agent theory and previous empirical research in the area. A cross sectional regression analysis is used, where a number of control variables are included and significance tests are conducted. The study is based on information regarding CEO compensation, and possible factors affecting the compensation, from 267 companies listed on the Stockholm Stock Exchange A- and O-list in the year 2004. We find that the board structure has no significant effect on the CEO compensation.

This work has been carried out at a company in the region which has about 30000 employeeswith about 400 sites all over the world. The company outsources their network including theLAN refresh and the WAN migration. They needed help with an upgrade of their LAN at theirScandinavian headquarters and to find a new solution for their WAN. The reason why the upgradeof the LAN was needed was that the equipment was too old and did not pass the securityrequirements. They also required a solution to segment their LAN, which consisted of a singlelarge VLAN with 1,300 employees.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The purpose of this study is to examine possible teaching effects in the subject home economics at a school. The study has included one question, which aims to identify if there are any differences in the knowledge between boys and girls in the subject.The theoretical survey is discussing the subject diet and health in school and is emphasising on the different parts that are included in the subject home economics. Further, a historical point of view is given on the development of the subject, and also on Swedish research concerning health and diet.A questionnaire with fixed and open answering options has been constructed and handed out to two different groups of students. One of the groups are students in year 7, who have not yet had education in the subject, the other group are students in year 8 who have had education in the subject. The results show that the effects of education are different between groups that have been educated in the subject and groups that haven?t had any education.

The Swedish government ratified on May 1 2009 an amendment of marital law, resulting in same-sex marriage becoming legalized. With the rights of the Christian Swedish state church to officiate weddings originating from the same law, the church was thereby faced with two options: Either officially include same-sex couples in the Christian concept of holy matrimony and keep the right to officiate weddings; or give up the right to officiate weddings altogether. An official decision to accept the terms was reached on October 22 2009, but not without being preceded by an agitated medial debate.This research attempts to analyze the arguments of the debate in three stages: In the first stage the arguments are categorized according to their respective ideological standpoint. In the second stage these categories are examined from post-modern, social constructivist and socialization theory perspectives. Based on this, the third stage sees the arguments analyzed from a viewpoint based in the Copenhagen school concept of securization.The research concludes that the debate does not only simply feature two sides with differences of opinion; but rather that the arguments of the two opposing sides are founded in a common view of the other side as a fundamental threat to ones conception of a sound society..

Sedan år 2000 har det varit tillåtet för svenska företag att köpa tillbaka sina egna aktier. Sedandess har ungefär 80 företag initierat återköpsprogram. Tidigare empiriska studier, bådeutländska och svenska, har visat på en positiv aktiekursutveckling för de återköpandeföretagen. Motiven bakom återköpen anses vara signalering om undervärdering, reducering av?free cashflow? och därigenom av agentkostnader samt options- och flexibilitetsrelaterademotiv.Vi har studerat aktiekursutvecklingen justerad för branschindex för återköpande företag upptill fem år efter återköpets annonsering.

The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..

The economic crisis has affected the airline industry as much as it has affected all other industries in the world. The small airlines and maintenance organisations must find new opportunities and options in order to survive the harsh crisis. Priority Aero Maintenance is now an approved maintenance organisation performing maintenance on aircrafts, engines and components. The company sees economic gains in the future by becoming an approved organisation that follows the European Aviation Safety Agency guidelines (EASA) and meets the requirements outlined in the rules of Part-M.In order for the company to become an approved organization, responsible for continuing airworthiness of aircraft, a handbook should be presented to the local authority. This handbook describes the company?s responsibility for the continuing airworthiness in order for the authorities to get an insight into the company and its work.This thesis resulted in a draft of CAME (Continuing Airworthiness Management Exposition) and this draft has been approved by Priority Aero Maintenance.The CAME will in the future be used by the company as a basis for developing a more detailed manual to be presented to and approved by the Swedish Aviation Authority (Transportstyrelsen)..

Urination is a biological need but the routines surrounding urination are culturally specific and ever changing. This makes the organization of public space an important part in deciding what actions are made possible for the people in it. This paper considers women?s public urination and the possibilities to merge the need to urinate and the construction of the female body as feminine.A number of texts that describe the construction of the female body and identity as both gendered and socially produced are analysed in relation to women?s experiences of incontinence. Incontinence as a medical diagnosis is by this becoming possible to question, and may be seen as one of several strategies used to manage both the organization of the public space and the expectations of the female body to be a docile body.The conclusion is that a woman who wants to enter public space has the following options when it comes to the need to urinate:To strive for the feminine ideal.

Imagine not being able to choose who you are going to be in an intimate relationship with. It used to be like that but the situation has changed - these days we have a lot of different options available to choose for ourselves how to live our lives. We have a lot of different ways to influence how we want to live our lives and with whom we want to share them with.The aim of this study was to examine how individuals feel about their relationship and why they choose to stay in a relationship with their current partner. How do individuals in a relationship feel about aspects including for example conflicts, communication and trust? Is Anthony Giddens theory about the pure relationship applicable on relationships today? To find the answers to these questions we made a quantitative study and used a questionnaire to collect empirical data.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..