Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This is a paper about the effects from smoldering fire on lithic objects from an archaeological view. The introduction gives the background to this paper, a short orientation to forest wildfires and why the work is limited to: flint, quartz, quartzite and slate. Material and methods describes the stone materials and the setup that was used in the temperature logged tests with three replications for each type of material. The fuel in the burnings was peat on a bottom of sand. Flint showed a more drastic effect from heat compared with the other materials. Slate seems to have greater tendencies to change to darker colour and luster at lower temperatures than the other materials.

Semi-natural grasslands have a high biodiversity and host ecologically and economically valuable ecosystems and species. Restoration on these types of land is often done by removing trees and scrubs, mowing, grazing, changing the soil by removing nutrition or changing the structure of the ground. Another way of restoration is planting seeds of common grassland plants. By comparing 18 scientific publications I investigated if the restoration was affecting the plants in a positive way and if the effect was similar for insects. By comparing the publications, time seemed to have an important effect on insects. They needed time to recolonize restored areas.

We are working on the development and design of an approach to agents that can reason, react to the environment and are able to update their own knowledge as a result of new incoming information. In the resulting framework, rational, reactive agents can dynamically change their own knowledge bases as well as their own goals. An agent can make observations, learn new facts and new rules from the environment, and then update its knowledge accordingly. The knowledge base of an agent and its updating mechanism has been implemented in Logic Programming. The agent?s framework is implemented in Java.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

Over the past 40 years 600 000 ha of lodgepole pine (Pinus contorta ssp. latifolia (Engelm.) Critchf.) has been planted in Sweden (280 000 ha on SCA's forest land alone which represents about 15% of the company's total forest land area). In the early 70's SCA situated a number of experimental stands in order to investigate different aspects of the exotic tree, primarily growth rate. To be able to compare the two species plots with scots pine (Pinus sylvestris L.), this species was also planted at the same time and under the same conditions. A number of questions should always be raised when exotic species are introduced in an ecosystem. Invasiveness, the pathogen situation and purely ethical issues should be discussed.

The purpose of this thesis is to examine how Swedish highereducation librarians mediate discovery tools to its users. Thisstudy aims to investigate higher education librarians? generalattitudes towards discovery tools, their perception ofstudents? discovery tool usage, and how they mediatediscovery tools to students through reference interviews anduser training. The empirical ground of this study is a semistructuredsurvey that was answered by 115 instructinglibrarians. The study concludes that although librariansgenerally have a critical attitude towards discovery tools theyalso think that the discovery tools serve a useful purpose,especially as a starting point in the information searchprocess.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

This report aims to provide an insight into the particle physics of today, and into the research that goes on within the field. The focus is partly on the recent discovery of the Higgs boson, and partly on how software can be used to simulate processes in particle accelerators. Basic concepts of particle physics and the search for the Higgs boson are discussed, and experimental results, including those from the Large Hadron Collider, are compared with simulations made in MadGraph 5. Furthermore, simple new models of particle physics are created in FeynRules, in order to make simulations based on the models. To support the presentations of these aspects, some of the underlying theory is built from the ground up.

This thesis explores different ways of navigation in virtual environments. It also investigates how virtual environments can support human memory. Tests are done using a self made virtual model of Orkanen Library, Malmö högskolas school library. Among the different navigation tests that were done, a visual guidance in form of a line on the ground leading to the goal is showed superior when navigating a virtual environment but that people prefer legible landmarks instead. Tests were also done which show that a 3D-model of a real location supports context based memory.

The purpose of this Bachelor thesis in religious history, is to examine how religion reflects in the artwork and in the architecture in old and new kingdom in ancient Egypt, also to explore how book of the death reflects in the artwork. By means of using the visual culture theory, I have analyzing the selected pice of art with myths and texts from the ancient religion, to been able to come the the results of this study. It was know that religion had a major part in the artwork of ancient Egypt, especially in the new kingdom. In the old kingdom pharaoh generally was in the centre of the art, but also the gods. In new kingdom they started to illustrate texts and myths from book of the death, and the life after death was of great matter.

The study is about Physical Education as a subject that offers students in Upper Secondary School a possibility to a life long interest in exercising. The study focuses on whether there is a difference between study concentrate programmes and profession concentrate programmes. The study also includes differences among exercising and non-exercising students. Earlier research shows that many youths don?t have an exercise form that they spend their spare time in.

Citizens? freedom of choice has been a subject of debate in Sweden for over 30 years. This study focuses on decision making processes among patients within the Swedish healthcare system. The main conclusions are that in contrast to how patients? freedom of choice is described within governmental bills and governmental inquires and reports, patients are not following the steps included in the rational model of decision making.

This essay tries, in different levels, to explain and create a deeper understanding for the phenomena ?private security companies?. By using Mary Kaldors theory about new wars, I will come to the conclusion that the insecurity that these wars create is an important part in understanding the emergence of a security need that these private security companies can provide. Later I investigate and explain howthe neoliberal privatization policy that is spreading through the world today has laid ground for development of the private security industry. When I have answered these questions I analyze how the private security companies can affect the state, war and peace both positively and negatively.