Venture capital firms and private equity firms have been the subject of much controversy in the last decade. During this period economies throughout the world have seen a steady increase of these types of firms as owners of companies. In Sweden this has certainly been the case and many argue that this trend will continue to grow stronger in the future. This trend is by many regarded as dangerous and as a threat to the ownership model that has characterized the Swedish economy for decades. Family ownership has been widely regarded as the most beneficial and responsible ownership model in Sweden.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

AbstractThe Energy Declaration is a law that will come into effect October 1: Th 2006. This report has Värnamo municipality as principal and shall clarify what the estate owner in general and Värnamo municipality in particular need to know about this law. Another part that is going to be dealt with is how large the future need for energy experts in this field will be, and which competence that will be demanded for them.The work will in general deal with simplified energy declarations for apartment houses and public buildings, since these buildings are the first to be involved with energy declarations.The energy declaration will consist of a number of important components.? Energy power i.e. how much energy the building consume? If the ventilation control is done? If the radon measurement is carried out? Recommendations of measures to improve the energy power? Reference value to compare the buildings energy power againstAccording to the law the declaration shall been made by an independent expert, which will need certain information for this.

This essay provides an attempt to reflect the notions of violence, right or law and fate in Benjamin?s Zur Kritik der Gewalt, in order to clarify his very dense historical-philosophical reflection on the constitutive relation between violence and law. In contrast to what is most often the case, this essay will not address the notion of divine violence in a direct sense, but mainly focus on Benjamin?s discussion on right and law. The complex of his historical reflection, his attempt to articulate what he calls the ?historical function? not only of violence, but also of law, is crucially related to the notion of fate.

The main focus of this master?s thesis concerns the relation between subject representation, power and gender. Classification systems and subject heading lists are products of their cultural and social context and some subjects and disciplines are given a greater value than others. Our aim in this thesis is twofold; to discuss and critically analyse the prevailing gender norms that are expressed trough classification systems and subject heading lists and to examine how they manage to represent gender studies as a multidisciplinary subject in theory as well as in practice. We are also discussing the particular problems with the representation of multidisciplinary subjects in general.

What are the basic thoughts formulated in the Heraclitean fragments? A cosmology, a philosophy of nature, the idea that all can be reduced to a single substance? There is always a risk that Heraclitus is fitted into a thought pattern he doesn?t belong to, if we ? from our present horizon ? focus on continuity in an attempt to frame his thinking as part of an overall progress, running from the so-called pre-Socratics to Aristotle, in the history of philosophy. If we picture the dawn of Western civilization as an early development of scientific thinking, built on a gradual and continuous growth of knowledge, we will easily go astray as we try to discover the Greek origins of philosophy. Assuming, for example, that the readings of Heraclitus as a natural philosopher have come to a dead end, can we approach the fragments from a different angle?The aim of this paper is not to give a systematized reading of all the remaining fragments of Heraclitus, but neither to necessarily contradict the various interpretations that emphasise how these shattered remains reflect a coherent philosophy.

Det finns forskare som påstår att diskussioner om samhällsstrukturer och makt igrunden bygger på antaganden om människans natur. Denna studies syfte är attundersöka relationen mellan individers människosyn och deras politiskaövertygelser. Närmare bestämt vill vi mäta samband mellan vilka antagandenindivider gör om människans natur och deras ideologiska hållning och vilketpolitiskt parti de sympatiserar med. Vår grundhypotes är att det är troligare attantaganden om människans natur ligger till grund för individers ideologiskahållning och partisympatier i första hand, och inte tvärt om. Vi anser att detta ärviktigt att mäta för att det i hög grad är politiska beslut som påverkar vårsamhällsutveckling.

What are the basic thoughts formulated in the Heraclitean fragments? A cosmology, a philosophy of nature, the idea that all can be reduced to a single substance? There is always a risk that Heraclitus is fitted into a thought pattern he doesn?t belong to, if we ? from our present horizon ? focus on continuity in an attempt to frame his thinking as part of an overall progress, running from the so-called pre-Socratics to Aristotle, in the history of philosophy. If we picture the dawn of Western civilization as an early development of scientific thinking, built on a gradual and continuous growth of knowledge, we will easily go astray as we try to discover the Greek origins of philosophy. Assuming, for example, that the readings of Heraclitus as a natural philosopher have come to a dead end, can we approach the fragments from a different angle?The aim of this paper is not to give a systematized reading of all the remaining fragments of Heraclitus, but neither to necessarily contradict the various interpretations that emphasise how these shattered remains reflect a coherent philosophy.

AbstractThis essay deals with young people?s written language. It is often said that the student?s ability to write is worse today compared to earlier generations. The written language is an important condition for knowledge, therefore it is of great importance that all students, after finished secondary- and upper secondary school, have acquired an adequate language which is suitable in the public room.The fact that young people?s language is worse than earlier generations is a constantly recurrent assertion and often debated in school.

Syftet med denna studie var att undersöka om det fanns olika personlighetstyper hos mjölkkor av raserna SRB och SLB och om dessa personlighetstyper skilde sig mellan ras, ålder och vilken sida djuren stått på i lösdriften. Korna observerades i tre olika testmiljöer för att se huruvida konsistenta de var i deras beteenden: ostörda i lösdriften, vid mjölkning och med ett främmande objekt i lösdriften. Beteenden som studerades var normala beteenden, sociala beteenden, tramp och sparkningar vid mjölkning och interaktioner med det främmande objektet. Tolv beteendevariabler användes i en PCA (principal component analysis) och visade två komponenter som tillsammans kunde förklara 51,2 % av den totala variansen. Den första komponenten speglade aggression och extraversion, som ingår i medgörlighet och extraversion i den mänskliga femfaktorsmodellen.

The object of this thesis is the foundation of ethics. The question is whether there exists a universal core to ethics consisting of a fundamental ethical principle across cultures. This principle could for example be the so-called Golden Rule, which goes as follows: ?You should do to others what you want them to do to you?. The Golden Rule is to be found in many of the world?s religions and is also reflected in secular society.

Det här är en uppsats som behandlar demokratisynen hos deltagare vid European Social Forum 2008 i Malmö. Syftet med uppsatsen är att undersöka om det finns samband mellan erfarenheter av politiska handlingar, identifiering med den globala rättviserörelsen och synen på hur demokratiska beslut i allmänhet bör fattas. Individer inom den globala rättviserörelsen kan ses som handlande subjekt inom utvecklingen av demokratiska system, då rörelsen formulerar en kritik mot globalisering och odemokratiska beslutsformer och strävar efter att möjliggöra en annan form av globalisering och en annan form av demokrati. Teoretiskt tar undersökningen avstamp i tre idealtypiska demokratiformer: deltagardemokrati, deliberativ demokrati och representativ demokrati, som har tre skilda utgångspunkter när det gäller former för beslutsprocesser. Även politiskt handlande går att skilja åt teoretiskt, i form av kollektivt och individuellt politiskt handlande.

Medling vid brott är relativt nytt i Sverige. Internationell forskning inom området har bedrivits i ca 20 år men svensk forskning inom området är begränsad. Från och med januari 2008 blir alla Sveriges kommuner skyldiga att erbjuda medling vid brott i fall då gärningspersonen är under 21 år. Medling vid brott har sitt ursprung i filosofin om reparativ rättvisa, men har som fenomen främst utvecklats utan direkt teoretisk förankring. Det övergripande syftet med denna studie var att skildra tre gärningspersoners erfarenheter av medling vid brott, samt att beskriva de filosofier och teorier som stödjer medling vid brott och presentera de lagar som reglerar metoden.

The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

In this essay I have aimed to examine how the theology of Paul Tillich relate to modern views of reality, both the way it was expressed in his contemporary time and the way I see it today. Reality I have defined as an entirety of the physic- and metaphysic reality. A so called panentism where God is reality and the world is a part of this reality.With Tillichs Systematic Theology as my principal material, I have first made a brief presentation of his theology, of its construction and main concepts. Then I have chosen to further examine the way he describes being, reason and revelation to see how this particular concepts of Tillich agree with my definition of reality. In this I have consulted the books Tillich in Dialogue by Mackenzie-Brown and Natural Theology Versus Theology of Nature, a book edited after the forth international Tillich symposium 1992, which had "Tillichs thinking as impetus for a discourse among theology, philosophy and natural sciences" as a theme.I have tried to point out the possibilities opened up by the ontology and epistemology of Tillich for the dialogue between theology and natural sciences.