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.

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.

AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

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 purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

The Swedish social insurance agency provides financial support for families and children, but also for people with work injury, illness and at old age. During 2012 they saw the amount of notifications of insurance increasing in Sweden, which is a development that cost our society a great deal of money. With the aim to pursue a sustainable development I have therefore devoted this project to wellness and stress management within preschool.The employees of preschool are often dealing with a lot of stress, due to the big groups of children that causes high noise and sound levels. The high noise and sound levels is a contributor to stress which additionally can damage the health and cause impaired hearing loss. About half of the people around their forties until the age of retirement have difficulties understanding speech in large groups.The purpose of this project has been to investigate the causes of negative stress for my target group, women between 30-60 years old who works in preschool.

The doctrine of traditio is the main rule for the buyer?s protection against the sellers?s creditors in the Swedish legal system. This means that the buyer have to take physical possession of the property in order to be protected against the sellers?s creditors if the seller becomes bankruptcy or is hit by an execution. If instead the doctrine of consensus applied the buyer is protected as soon as a valid contract is formed.

The field trial Exploatering av höga P-AL-tal (Exploiting P in heavily P dressed soils) started in 1982-1983 and included seventeen study sites placed across Sweden. Each site included three treatments, one unfertilized control (A), one aiming at replenishment of harvest removal, i.e. fertilized with 15 kg P ha-1 year-1 (B) and one over-fertilized (C) with 30 kg P ha-1 year-1. In this thesis data from the five longestrunning study sites are analysed based on four hypotheses. The hypotheses stated that in soils with high P-AL values and a pH over 6.0 P-AL will not decrease over time in the control (A) or in the replenishment treatment (B), that P-AL and P-HCl in the top soil will increase at all sites for the over-fertilized treatment (C) and that yields will not decrease as long as the P-AL is above 12 mg P 100 g-1 soil. My conclusions from the analysis of data from the selected sites are as follows: - A pH above 6.0 cannot guarantee a stable P-AL value in an unfertilized but phosphorus-rich soil. - The P-AL of unfertilized soils decreased faster at lower soil pH than at higher pH. - In the replenishment treatment (B) the rate of P-AL decrease seems to fall at a pH of 6.5. However, the influence of the soil type cannot be ignored. - P-AL and P-HCl did not increase in all over-fertilized treatments.

This report contains a degree project made by the mechanical engineering students Lennart Andersson and Daniel Jansson. The project has performed in assignment by SOMAS Valves AB in Säffle. SOMAS are leading in development on control and on/off valves. To maintain this position they always want to improve their products. One way in this development is valves that are more tightened.The purpose with our project was to investigate another seat design on a HiCo (High Cobalt Alloy) seat to a SKV 150 PN 25 valve and compare this to an original HiCo seat.By modifying the seat on a ball valve we want to achieve a valve that leaks lesser then a valve whit original seat.

In this study the hygienic quality of minced moose meat was examined with regard to the prevalence of different bacteria. The methods used are described in NMKL, "Nordic Method Committee for Food". The results show that the levels of Escherichia coli and coagulase positive staphylococci in the meat are too high. The reason for this might be environmental factors, such as high temperature and humidity during the time when the carcasses are hanging and when the meat is cut up..