Vi har undersökt vilka räknefärdigheter en grupp elever i årskurs 9 på en skola i Växjö har i addition, subtraktion, multiplikation och division. Vi har avgränsat studien till att behandla de naturliga talen och decimaltalen. De metoder, kunskaper och de svårigheter som åskådliggjorts har vi redovisat. Vi har även tagit reda på elevernas begreppsförståelse kring de fyra räknesätten. Vårt resultat bygger på en kvalitativ metod som består av ett test och två kompletterande intervjuer.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

This thesis discusses and analyses the existence of two different perspectives, a social and a technical one, in Library and Information Science (LIS). Most of the time the division between these perspectives seems to result in research only using either of them. This can be a problem when studying complex phenomena. We therefore see a need for a metatheory that unites the social and the technical. By presenting and analysing all doctoral dissertations published at the Swedish School of Library and Information Science (SSLIS) 1993-2005, we try to detect and critically discuss the dichotomy between the two perspectives.

Ett utvecklande ledarskap anses påverka organisationens motivation och prestation i positiv riktning. Försvarsmakten har sedan 2003 använt Gerry Larssons teori om det utvecklande ledarskapet som grund för ledarskap inom organisationen. Teorin anses vara gångbar såväl i militära sammanhang som i civila organisationer. Syftet med denna uppsats är att utifrån Försvarsmaktens ledarskapsmodell om Det utvecklandeledarskapet undersöka till vilken grad modellen tillämpas vid flygvapnets divisioner. Delar av frågeformuläret Utvecklande Ledarskap Ledarbedömning användes för att kartlägga den genomsnittlige ledarstilen.

The purpose of this study is to investigate how to use remote sensing data when making a forest management plan. The main focus of the study is to compare different methods to identify forest stands of a forest property, and by manual measures and estimates try to evaluate the quality of interpreting data. This report is based on survey questions sent to five different organizations working with remote sensing data. Only two of these where willing to participate in this investigation. The organizations where asked to analyze the same forest property and divide into compartments and make estimations of volume, basal area etc. in every stand.

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.

Possessory liens and legal liens are two securities that has been the subject of debate from legal scholars for quite some time. Possessory liens are often viewed as a weaker security compared to legal liens. However, upon closer examination it turns out that possessory liens in most cases provide the the same opportunity to sell the property withheld as security. This possibility makes possessory liens resemble, if not be identical to, legal liens. Both securities arise by operation of law and grant the right to both withhold and sell property in the event of non-payment.

The great debate topic in media and among real estate agents in spring 2011 wasspecially reduced prices. Specially reduced prices means that a property is advertised at a considerably lower price than the evaluated current market value of the property. This is to attract more bidders in a potential bidding. It is in this case not completely established by law what is meant by considerably lower price, why this concept is difficult to interpret. Real estate agents got lot of criticism due to the output prices which were too low compared to the final prices.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

During the years 1950-75 was the construction of building apartments in high speed. A rapidly growing reconstruction requirement is the consequence of the rapid construction speed in these years. The technical lifetime of the different parts of the buildings is about to end and the needs for reconstruction is huge. One of Sweden's national environmental objectives is to reduce the urge of energy in buildings. This calls for radical measures to implement energy efficiency of existing assistance particularly in the assistance that is now facing reconstruction.

The aim of the study is to examine different statements for and against regional identity in the research of the new organisation of the Swedish society. The aim is also to observe in what extend the Swedish committee of responsibility has had an awareness of the identity politics in its effort to improve the presumptions for the new, successful regional division.The questions are:1. In which ways do the opinions of the participant of the work of the committee of responsibility, coincide and differ when it comes to the importance of the regional identity in the case of a new regional division?2. How has the committee of responsibility worked on development of consciousness and mobilisation for the creation of the regional identity in its final report?A method called the argumentation analysis was used in this study.

Undersökningar har visat att många elever har bristfälliga kunskaper i bråkräkning när de lämnar grundskolan. Eleverna har särskilt stora problem med att kunna utföra korrekta multiplikationer och divisioner med bråk inblandat. Med bakgrund av detta har jag intresserat mig för hur läroböckerna hanterar dessa frågor. Jag har därför genomfört en läromedelsanalys av två olika läroboksserier som är aktuella i undervisningen på två högstadieskolor i Karlstad.Dessa två läroboksserier är Matte Direkt år 7-9 och Matematikboken XYZ. Jag har beskrivit och analyserat de relevanta avsnitten ur instrumentella och relationella aspekter, samt även gjort en jämförelse med Margareta Löwings förslag på metod att arbeta med bråk.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

A decade ago the organic egg production in Sweden was nearly nonexistent (Föreningen för ekologisk fjäderfäproduktion, 2008). A rising demand for these products in the beginning of year 2000 made the organic egg production the most increasing production of all organic provisions. The Swedish consumers value provision production that have a reduced impact on the environment and further protects the wellness of animals and plants (Jordbruksverket, 2010). Today, the organic egg production composes roughly 6 % of the total egg production in Sweden. This indicates that the ambition of Jordbruksverket, which has an organic egg production goal of 10 % of the total production, is not yet achieved.The consumer demand on the market is the driving force for these new products, and the higher prices contribute to an essential portion of the additional costs of organic egg production (Jordbruksverket, 2004).

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.