Sedan mitten av 1980-talet pågår en debatt i Sverige om sambandet mellan redovisning och beskattning. 1995 kom SOU med ett förslag kring detta och 1998 kom RSV med ytterligare ett förslag. Förslagen innebär en frikoppling mellan redovisning och beskattning. Områden som frikopplas är exempelvis bokslutsdispositioner, obeskattade reserver, inventarier och maskiner. Mitt syfte med uppsatsen var framförallt att förklara hur förslagen påverkar ett medelstort företag.

The main purpose of this essay was to study whether niche parties that were represented in municipal councils in Sweden during the 2007-2010 term of office were politically relevant. Furthermore, factors that might facilitate political relevance for niche parties were studied. Political relevance was studied using two theoretical perspectives. The objective model of political relevance presents four categories of relevance based on the relations between political parties in a political assembly; governing parties, coalition parties, blackmail parties and isolated parties. The subjective model of political relevance relies on the party representatives? own judgments of the relevance of their parties.

This thesis is a qualitative study of a new law that was applied in December 2010. The law is called Lagen om etableringsinsatser fo?r vissa nyanla?nda invandrare, and is meant to help newly arrived immigrants that come to Sweden to establish themselves in the Swedish society. The aim of the study is to see what discourses the Swedish government produces as a result of this new law. Interesting for the study is to see what happens in the implementation stage at a local level, in this case in the municipality of O?rnsko?ldsvik.Theoretically and methodologically I emanate from critical discourse theory and institutional theory.

In this study, I have examined the previous Social Democratic government?s communication with the voters, focusing on its promises during election campaigns, and the presentation of achieved results. The theories used are the mandate- and sanction theory; the first focuses on voters comparing manifestos to find the most agreeable, whilst the latter concentrates on voters evaluation the work of the previous government, to either discharge or support it. For the sanction theory to work, voters must have the necessary information to evaluate the government in progress. The question is; did the previous government provide the voters with such information?This has been done through scrutinizing the Social Democrats? election manifestos that was used between 1994 and 2006, to examine what the party promised to achieve in economics and the labor market.

Fysisk aktivitet och beteendeaktivering har i tidigare forskning påvisats vara effektiv i behandling av depressionstillstånd. Syftet med ACTUA-studien var att utvärdera ett internetbaserat självhjälpsprogram med terapeutstöd via e-post. Totalt deltog 71 individer med egentlig depression som randomiserades till fyra olika behandlingsgrupper, två som ägnade sig åt fysisk aktivitet (FA), två som ägnade sig åt beteendeaktivering (BA) samt en väntelista. Behandlingsprogrammet bestod av åtta moduler som tilldelades deltagaren under en 12 veckor lång behandlingsperiod. Sudden gains, vilket är en företeelse som allmänt anses påverka det slutgiltiga behandlingsresultatet för en individ positivt, kunde påvisas i 47 (66%) deltagares behandlingsprocess.

This Master of Science thesis project handles issues around managing data from the digital tachographsystem. European legislation states that companies must download the data of the digital tachograph systemand store it for at least one year for control purposes. The system stores data on the vehicle unit located inthe driving compartment and on smart cards personal for each driver.Acquiring data from the previous analogue tachograph was done instantaneously since the data wasphysically printed to a circular paper chart when driving. To acquire data from the digital system one mustperform a download from the vehicle unit and later transfer it to some form of backup solution for longterm storage. Data must also be downloaded from the driver smart cards.Download of data from the vehicle unit is the most time consuming task and may take up to 30minutes pervehicle.

The market risk premium is one of the most important parameters in finance. Its value and the ways to calculate a risk premium for the market is a widely debated subject. This thesis examines numerous ways of calculating a risk premium for the Swedish market with regard to how good an estimation they make of a real risk premium. Estimations based on historical periods ranging from 20 to 85 years is calculated as well as a premium based on forward-looking estimates. The real risk premium is solved out for a selection of companies and an index with the help of CAPM.

This paper presents an approach in contemporary, abstract art for a new way of experiencing modernist abstraction. This has not been possible until now, about 40 years after the postmodern turn against modernism in art, and the closely connected formalism. This new approach is represented in this paper by the Swedish contemporary artists Ann Edholm and Jacob Dahlgren. Modernist artists such as Kasimir Malevich and Piet Mondrian receives a new relevance to contemporary abstract art. This opens up for a new, more complex and more dialectical understanding and re-evaluation of modernism and its abstract art.This is shown by a historical and chronological investigation which highlights modernist abstract art, formalism, and the critical and post-modern Neo-geometric ?abstraction? of the eighties.

Magnetic resonance imaging (MRI) has the potential to be used for the diagnosis and study of osteoarthrosis in the equine tarsal region. In the development of new diagnostic MRI techniques cadaver specimens are often used. To allow the use of cadaver legs for these types of studies it is important to know the effect of time after death on the MRI image. Since the relaxation times are temperature dependent, it is interesting to examine whether the time after death and the temperature of the cadaver may play a role in the image appearance and quality. The radio pulse sequences that show the different types of tissues are also important to know when pathological evaluation with MRI is used.

The purpose of this study was to describe the school situation of adolescents who were subject to multisystemic therapy in Sweden, and also if a change could be measured after treatment. Factors that preceded the need for treament were also investigated. The sample consisted of 83 adolescents, boys (65 %) and girls (35 %), with an average age of 14 years. The method used was a secondary data analysis using pre-treatment- and post-treatment data collected from a 7-month follow-up conducted by Lunds Universitet. Results showed that the adolescents were low in school performance and high in truancy at pre-treatment.

The aim of this thesis is to study a number of standards and theories, from the two research areas human-computer interaction and psychology, about how a graphical user interface (GUI) should be composed in order to facilitate interaction between humans and computers. Special emphasis is put on how the GUI should take into consideration the strengths and limitations of human cognition and perception. A study of three web catalogues shows how these theories appear when concretised. The following questions are answered in this thesis:What guidelines and styleguides can be found that specify the design of a user-friendly GUI?How do a few library catalogues on the web match a selection of these design principles?The guidelines are extracted from literature concerning human-computer interaction, psychology, automated library systems and web design.

iProspect is a global digital marketing agency and work primarily with search marketing. They were the first search engine marketing agency in the world when the company started up 1996 in Boston, Massachusetts, and the first in Sweden to offer services in search marketing after establishing themselves on the Swedish market the following year. iProspect can be found in the södermalm office in south central Stockholm. They are a comprehensive agency within search and offer everything from search engine optimization and sponsored links to advertising on social media. They?re goal is to lead developments in search marketing and to keep ahead of competition.

Under mina praktikperioder, VFU-perioder, ute på olika skolor har jag observerat att de flesta elever inte har tekniskt självförtroende om de redskap de använder i textilslöjden. Med tekniskt självförtroende menas att man har tillräckligt med teknisk kunskap så man kan hantera redskapet. Med detta arbete ville jag få en insikt i hur mycket teknisk undervisning eleverna får i samband med textilundervisningen. Jag tror att skolan inte är könsneutral utan spär på könsrollerna genom att inte ha så mycket teknisk undervisning i textilslöjden. Jag tror att många har ett könsbundet förhållningssätt till teknik som ett ämne för pojkar och textilslöjd som ett ämne för flickor.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

AbstractThe aim of this essay is to analyse what roll repression has had in the making of my unpublished collection of poems entitled Hopp som i hare. I examine how the autobiographical subject abortion has influenced the writing process and the outcome of the poems. By presenting literature that?s been important in the making of the collection I show some thoughts and ideas about Post Abortion Stress Disorder, a diagnosis without scientific grounds. In a discussion I go through the whole writing process from subject and genre choice through the revisions till the final version that were sent to be commented by the class in creative writing at Växjö University 2008.