Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Denna komparativa studie behandlar de faktorer som spelat in i militärregimernasfall i Grekland och Argentina. Som teoretiskt ramverk för analysen utgår vi ifrånO´Donnell och Schmitter "Transitions from Authoritarian Rule" samtHuntingtons teorier i "The Third Wave". Studien är av "mest lika design", varssyfte är att finna de faktorer som de båda transitionerna delar, för att därmedkunna dra generella slutsatser om faktorer bakom militärregimers fall.Resultatet visar att bakomliggande faktorer i de båda fallen ärlegitimitetsproblem, liberalisering, civil society, liberalisering, hard och softliners,mobilisering av civila politiska aktörer, samt de slutgiltiga militära nederlagensom transitionsutlösare. Studien visar att den viktigaste av dessa faktorer ärlegitimitetsproblemet, eftersom denna faktor på ett eller annat sätt är kopplad tillövriga. Vidare visare studien att ekonomisk instabilitet spelar en stor roll imilitärregimernas fall, vilket inte lyfts fram i teorin..

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.

Youth culture and social problems associated with youth groups have existed for decades. We have chosen an explorative case study design to highlight young people's revolt against parents and society and how society has dealt with social problems of youth and how those were perceived. ?Raggare? were considered a major social problem in society. The material in the study comes from eight qualitative interviews and literature of previous research of the current youth culture.

The purpose of this bachelor thesis is to accomplish an understanding for how librarians purchase fiction literature in public libraries. To answer these questions, we have performed four qualitative interviews with librarians in three Swedish municipalities. We have also performed a smaller document study to give us an overview of the used guidelines at the selected libraries. The results of our survey have been analyzed on the basis of our revised version of Sanna Talja?s model The Interpretative Repertoires of the Music Library.

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

Benchmarking is an established method of working which is often used in order to develop the quality of the organization. However, almost 70% of the organizations with benchmarking fail due to the lack of planning and structuring of the benchmarking exercise. Maintenance sections in the paper and pulp industry are one of those who have decided to conduct benchmarking. Therefore, the purpose of this study is to gain knowledge of how the maintenance sections in the paper and pulp industry deliberately structure and plan to use benchmarking as a driving force for quality development in the maintenance sections.The study is a hermeneutic case study. Telephone interviews and document analysis have been used as data acquisition methods.The results show that there is a lack of both planning and structuring in the benchmarking process, and lack of management commitment for quality improvements within industrial maintenance.

Men abuse women every day. It has become a Health Problem which we affects all of us. Help is available for those women who have the strength to seek it. Health care personnel are often these women?s only contact with the surrounding world.

Jumper´s knee is a common overuse injury due to repetitive microtrauma to the patellar tendon. It is especially common among athletes who are involved in sporting activities that involve jumping or fast running. The term jumper´s knee was adopted after Blazina published his original paper in 1973. Its pathology can be considered as a partial or total rupture of the patellar tendon in one of its three insertions. The aim of this literature study was to review the methods used to treat this condition and the results obtained focusing on pain relief and returning to previous sport or level of activity.

The aim of this masters thesis is to examine the synthesis and the structure of the main class for linguistics F in the Swedish classification system SAB. We want to find out whether F has developed towards a more faceted structure or not. Our theoretical perspective is based on fundamental principles for modern classification. To carry out our investigation the first, the fourth and the seventh edition of SAB is analysed and compared. The results of our study show that the main class F has become more faceted and therefore the possibilities to use synthesis have increased.

This thesis examines the reasons behind the Swedish migration policy reform which led to a replacement of the Aliens Appeal Board by the Migration Court. This introduced a two-party procedure, oral hearings and enhanced transparency. It was designed to guarantee the rule of law and to thwart political arbitrariness.The transfer of power from representative institutions to judiciaries is referred to as judicialization, and the Migration Courts may be considered a typical example of this phenomenon. However, this can be questioned. The straggling nature of the term implies everything and anything unless cautiously defined.

Lack of political interest and will to deal with human rights violations carried out under the civil- military dictatorship, has characterized the transition and post-transition in Uruguay. The systematic use of torture, arbitrary imprisonments and forced disappearances in the relatively small country created a culture of fear that has been present through out the post-transition phase. Human rights groups have been central actors in the fight for truth and justice and against impunity. This study analyzes how these groups multiple democracy-building functions have contributed to democratic development. It also analyses how the democracy-building functions have been constrained by the political context.

The company LightLift Esystems AB manufactures patented motorized lift systems for the illumination of halls with high ceilings. The company wants a new design for singular heavy lights in order to be more competitive.This project consists of the development of the new design under the requirements and specifications imposed by the company. The new design must support lights up to 300kg and keep the overall dimensions as low as possible without modifying the driving unit.This document contains all the designing steps followed to reach the final solution as well as the material selection, manufacturing process and assembly of all the parts that form it.The solution obtained shows to be very competitive with other alternative products, since this new design triples their maximum load capacity while the dimensions are very similar.In this context, the optical appearance was also very important to the company and so it was another main objective of this project. From an aesthetical point of view, the final solution proves to be very compact and versatile since it can either be hidden behind a false ceiling or covered by a plastic case that gives the design a very nice look.Finally, the solution achieved fulfils all the requirements and specification previously imposed. It is reliable, compact, cheap to manufacture, easy to assembly and it has a good optical appearance. .

The purpose with my degree project is to investigate the use of computers within the daily activity in three preschools and one preschool class. I have designed a survey that I distributed to the staff. The purpose of my work is to investigate how a number of preschool teachers and children in a few preschools and one preschool class in a medium-sized Swedish town are using the computer in their activities.My study shows that the computer is frequently used, both of the children and teachers, but also together. The children in my study are using the computer to play games, listen to music, and go into the websitewww.youtube.com, but also in order to write and count.  The teachers primarily use the computer to document, check their e-mail and listen to music.