In 1999 the Swedish Parliament decided about 15 environmental goals aimed to be achieved in time for the next generation. For example physical social planning must be based on programs and strategies how cultural-historical values has been attended, so called programs of cultural heritage. By law the Swedish municipalities are responsible for reaching these goals by creating program of cultural heritage. But only a few of the municipalities have these programs, meaning that many municipalities need to create programs of cultural heritage in the next five years.The aim of this report is to present a model of analysis on programs of cultural heritage in municipalities for preservation and development of cultural environments. By testing the model on the municipalities of Osby and Tomelilla methods on how to create a new program of cultural heritage or how to complete existing documents are formulated.One of the conclusions is that one document, program of cultural heritage, functions as landscape analysis, model of cultural valuation and strategy of developing cultural values.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

The reindeer planning system (Renbruksplanen, RBP) is a communication and planning tool designed for Sami groups. A key purpose of this is that it will act as a tool in consultation with other market players, including forestry. Sami groups have asked for a model of how this can be used in a flexible manner. With the Swedish Forest Agency as a project manager, a communication model for how to use the RBP has been designed. It consists of a number of points divided into ?before?, ?during? and ?after? the consultation.

In the 1940s the Swedish town planning was inspired by the English city development with the concepts of neighbourhood and community planning. In order to promote democratic development and solidarity the ideal would be to create community centers with full service. Community centers are part of the building of the suburbs during the postwar period. The buildings in Sweden from 1940 - and -50s were built with the intentions to be good homes for all regardless of income, class and status. Collective solutions to individual problems were characteristic of the Swedish policy during this time.

The purpose of this bachelor thesis was to illuminate and analyze the working conditions of visual artists in the Swedish region of Värmland. As a profession which is known to have many problems concerning income and the fact that most artist are unable to get by on their art sales alone it becomes interesting to look closer on cultural policy?s affecting the artists, where the problems lie and what possible help they can get.I have used previous research and different sources to map out the working conditions in Sweden and Värmland alike and also interviewed five different visual artists in Värmland to get a general view of the working conditions in the country as a whole and their perception of the situation and special circumstances in Värmland. I have also used discourse analysis to compare the source material with the answers of my respondents to see which discourses that exists, that have hegemony, and to see how this subject is talked about.The results of this study showed how political decisions may force artists to become self-employed entrepreneurs even though many artists do not self-identify as such or even have any interest in profitable gain. The study also shows among other things that most artists have another occupation on the side but that there are some aids to help the artists with income.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

Shopping malls have been growing in numbers during the last few decades. As an effect, consumers are increasingly placing a greater amount of their purchases under one roof. The problem is that stores within these malls have to fight for the consumers' attention in competition with all the other stores. Thus, making consumers noticing their store is critical for success. Creating attention through floor advertising could be a potential way of doing so.

This paper describes the development of a simulation model for the ambulance flow in the Västra Götalands-region of Sweden, and an analysis tool for the output of the simulation model. The aim of the simulation model was to be able to evaluate the outcome from changes in the ambulance operations, such as a reorganization of ambulances or an increase in intensity of the ambulance calls. This evaluation is meant to serve as decision support for the strategic planning of the ambulance operations. The analysis tool was developed to visualize the abundant geographical data produced by the simulation model in a meaningful way. The simulation model was validated against historical data which showed that the dispatch time for the highest prioritized ambulance calls corresponds well with historical data.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

The survey aims to shed light on traditional and contemporary bottom floor frames, their construction and different insulating materials; mineral wool, wood shavings and charcoal. The purpose is to analyze and discuss the similarities and differences as well as the pros and cons with a focus on the construction and the different insulating materials. The work has been limited to comparing two different wooden floor frames. The first one is based on a real floor frame from an older building, this example is presented as the traditional floor frame in this study and are from around 1940. The other floor frame is presented as a contemporary floor frame and is based on wood building type descriptions and literature.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Many researchers emphasize the increasing strategic importance of supply chain management, but there is still a lack of concrete guidance for managers faced with strategic decisions in supply chain. Within decision-making theories, the rational decision-making model is the most commonly used. This because of its suitable foundation, enabling a structure to the complex decision process. The rational decision-making model is today not developed to include the aspects of strategic decision-making made in supply chain. The purpose of this research is to adjust a structured rational decision-making model, making it applicable for strategic decision-making in supply chain.

When single-family lots are valued for development of new residential areas,the valuation is influenced by several factors. The valuation is a matter ofdefinition that varies according to its interpreter. Previous research conductedin other countries, has identified a number of value-influencing factors. Thesefactors are the basis for this study.The study's purpose is to highlight the value-influencing factors thatcustomers value and are looking for in the choice of single-family lots. Thestudy also seeks to determine if there is an unknown difference between howprofessionals and clients value single-family lots.The study showed that the value factors considered important for customersand also professionals are consistent and applicable with the factors reportedfrom previous research.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

The purpose of this study was to examine and illustrate how people look at themselves and their happiness in relation to their economic situation. This study was based on interviews with eight adults divided in two groups, four were big-income earners and four were unemployed/sick-listed. I identified factors that affected the feeling of happiness such as family, friends and economy. During the process four themes were identified, happiness, work, economic strain and the importence of money versus happiness. The analysis was based on the concept of aspiration levels and an economic perspective.The conclusion of the analysis was a surprise to me, showing that economic strain could be detected in both groups but by different means.