According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

As the environmental awarenesshas increasedin recent decadessohas the society?s demand forenvironmentalresponsible companies(Ammenberg, 2004).One way for companies to take responsibility and work with environmental issues is to implement anenvironmental management system(EMS). EMSserves as a tool for companies to systematically work with environmental issues and develop the company's environmental efforts. ISO 14001 is theEMSaccording to whichthat the majority of companies today choose to get certified(Brorson & Almgren, 2007). The introduction and operation of the ISO 14001 requires significant financial and human resources and it can therefore be questioned whether the environmental managementsystem is adaptable forall companysizes.The purpose of this studyis to examine whether EMScan provide environmental and economic benefits for companies of all sizes and ifthe conditions to get certifiedaccordingto ISO 14001 is the same for large and smallcompanies.A literature study was made to collect information on company'simplementation of ISO 14001.

Syftet med detta arbete är att undersöka hur förändring av material påverkar varseblivningen av objekt när formen lämnas oförändrad. Detta kan vara av intresse då spel med realistisk grafisk stil blir mer och mer högupplöst vilket samtidigt ställer högre krav på de grafiska utvecklarna att framställa verklighetstrogna material.Jag har utfört en kvalitativ undersökning med personintervjuer av sex personer. Dessa sex personer har fått se tre objekt där de fått definiera objektets syfte. Intervjupersonerna fick sedan se objekten med olika material där mina frågor haft som mål att få respondenten att motivera uppfattat material samt det uppfattade materialets egenskaper. De intervjuades motiveringar om objekt och material har jag sedan tolkat utifrån litteratur om psykologi, främst om kategorisering som George Lakoffs bok "Women, Fire, and Dangerous Things" (1990) beskriver.Min undersökning har visat att uppfattningen av textur kan förändra ett objekts syfte och funktion.

Since the 1970`s the Non Governmental Organisations, NGO:s, have taken an increasing responsibility in the development cooperation work. Apart from an increase in resources delivered through the NGO:s it is also obvious in various official documents that the idea of NGO:s in regards to; reaching and involving poor people in the work and as capable of delivering aid resources to a low cost, is very widely spread and commonly accepted among political decision makers and aid agencies. In addition it?s very seldom that those positive statements about the NGO:s abilities, are backed by any kind of scientific study. This study argues that the ascribed abilities are more the rhetoric of a political idea than an empirical reality.

Syftet med denna studie är att ta reda på hur lärare ser på och använder laborativt material i matematikundervisningen. För att svara på studiens syfte och frågeställningar har kvalitativa intervjuer gjorts med sju lärare som undervisar i årskurs 1-3. Observationer har också gjorts för att se vilka laborativa material som finns och hur de används av lärare och elever.Analys av intervjuerna visar att lärarna i första hand nämner plockmaterial i intervjuerna. Andra material som är vanligt förekommande enligt både intervjuer och observationer är vardagens material (pengar) och skolans laborativa material (centicuber). Lärare berättar att det laborativa materialet används i så gott som alla områden i matematik.

Syftet med denna studie är att göra en komparativ studie och undersöka vilken typ av material barn på två förskolor i två länder använder sig av och hur de använder material i sin lek. Förskolorna ligger i Sverige och Bosnien-Hercegovina. Metoden bestod av observationer i de två förskolorna och pågick i fyra dagar i varje förskola. Den tidigare forskningen och den teoretiska utgångspunkten bestod av tidigare studier och teorier om socialisation och könssocialisation och hur detta inverkar i ett barns uppväxt och föreställningar om vad som är kvinnligt och manligt. Resultatet i denna studie visar att barns val av material till viss del återspeglar rådande könsrollsmönster i båda länderna genom att flickor intar en mer omhändertagande roll av familj, medan pojkar visar styrka och tuffhet genom olika typer av krigslekar. Det var dock svårt att dra en generell slutsats, eftersom det fanns situationer där pojkarna valde material och typer av lekar som traditionellt betraktas som typiskt kvinnliga situationer.

This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don?t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

CSR, Corporate Social Responsibility, has become increasingly important in a globalised world where the responsibilities of companies and governments are somewhat blurry. The textile industry is an industry where long supply chains and raw material production in developing countries are factors adding to the complexity and difficulties of solving ethical issues. Cotton production faces many environmental, social and financial challenges in the value chain. Therefore this case study takes a closer look at five Nordic home textile companies, Ikea, Hemtex, S Group, Moko and Finlayson, and how these companies choose their cotton related CSR tools and communicate their work on this area. These companies are of various sizes and therefore the resources for CSR work are also different, as well as the perceived values for working with CSR.

I takt med att vi förbrukar samhällets resurser så ökar intresset för att ersätta oljebaserade material med likvärdiga baserade på cellulosa. Det forskas mycket kring nya cellulosabaserade material och dess egenskaper, och det presenteras även nya material som är mer eller mindre färdiga för produktion. Vid en produkts utveckling och framställning finns det ett stort antal olika material tillhands att välja ibland. De traditionella och etablerade materialen är väl undersökta och deras egen skaper är välkända och väl dokumenterade, men så är inte alltid fallet med nya material som kommer fram från forskningen. En uppfattning är att det kan vara svårt att få ett material att gå från att vara ett intressant, nytt material till att det faktiskt hittar sin väg in till en produktion eller till att ingå i en produkt.Syftet med arbetet är att det ska vara till hjälp för de personer som är involverade i ett materials framtagande i förståelsen av om vad intressenter efterfrågar från ett nytt material.

The aim for this essay is to identify and distinguish the metal casting of Uppåkra during late Iron Age by examine related material that primarily consist of finds made with a metal detector. I intend to, by analysing maps, concentrations in the detector material and probable constructions within the settlement, find patterns that can indicate a metal casting activity. The results of the essay show that a number of concentrations can be seen and that they both indicate metalworking activities and to some degree a structural specialization in the settlement. The exclusive artefacts also indicate that Uppåkra was a settlement with over-regional functions when it comes to traditions dealing with metal casting..

Background: In today?s business environment it is important to find new customers. An action that has been widely used is to enter foreignmarkets. Most firms are always seeking to maximize their profits,which can be achieved if an entry into a foreign market is performed.Due the European Union (EU), new economies open theirborders for international trade and foreign investments. In 2004 Poland received membership.

The purpose of this paper was to analyze fishbones from the Pitted Ware Culture settlement named Hemmor. in Dalbo, När parish on Gotland. The fishbones are unburnt and derive from one specific culture layer (c:6) in trench one VI:7, and radiocarbon dated to 2600-2300 BC cal.In this paper I wanted to answer these following questions:1. What kind of fish species did they eat in Hemmor?2.

I have in my thesis produced a start of a multiplayer, voxel, strategy sandbox game withadvanced AI. The world is made out of voxels in the form of blocks that both the players andother units can affect and change. In a world where every block follows the laws of physicsfor both fluids and physics. The game is designed for several players that fights for controllover land and resources..

Today´s debate in farming is being focused on tourism, outdoor life and hobbies in the rural areas. This is of interest also for the general public as a way of counteracting the depopulation of the rural areas. Within the last years, the farming has become more technically advanced and hence efficient. This has led to increased production volumes and wider selection of products with lower margins for the farmer as a consequence. When the profitability is reduced, the farmer is faced with the choice of either increasing efficiency or diversification of the business.