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 essay focuses on how women and the woman emancipation are described in high school history textbooks from the years 1970, 1980, 1990 and 2000, using the theories history consciousness and gender. Two textbooks are analyzed from each period. There are several gender theories, in this essay it is Yvonne Hirdman?s theory concerning woman- and gender history that is used. This means that the woman emancipation and women?s history are analyzed from the perspectives invisible, add, and-, how- and gender history.

The European Union's work on equal opportunities for women and men can be described historically in three eras; equal treatment, positive action and, most recently, the gender perspective. In accordance with the latter, gender mainstreaming is the latest method in dealing with these issues. Its aim is the implementation of the gender perspective in all policy processes and to challenge the male norm that permeates all decision making. EU:s work on equal opportunities, though, persists not only of gender mainstreaming but has a double approach also including special actions.This thesis bases its argumentation on discourse analysis of communications from the Commission regarding employment and social affairs. It argues that the two components of the double approach; gender mainstreaming and special actions, are incompatible and even becomes contra productive put together.

The means that the Swedish State has to legitimize and standardize different perspectives of women and their sexuality is significant. Persecution of gender and sexuality is today something that can grant refugee status according to the Swedish Aliens Act. By studying the documents that forestall the amendment of the laws is it possible to unveil the concept and ideas about women sexuality that the state manifests and reproduces through these laws and official documents.The aim of this essay is to look upon the sexual policy as it occurs in official the documents that deal with lesbian refugees. The study cover and maps present research on this group of women and gives an answer to how norms about women sexuality are expressed in these documents.Throughout the survey of the research field not much previous research was found, therefore even research that only partly covers the field is included and reviewed.As method a detailed reading of the official documents and a discourse analysis with it?s emphasize on theoretical themes like gender and sexuality, lesbianism and state feminism, was made.

Women?s football has, throughout history, been subject to the resistance of man?s world. The English football association forbid women?s teams to play on the association?s grounds. This ban lasted for 50 years and wasn?t dissolved until 1971.

This essay is about use, misuse and non-use of history in politics. To recognize genocide is a use of history that has been established in politics, but also sparked debate. The position of non-use of history in international policy towards Turkey's denial policy has increasingly been replaced by recognition of genocide as a matter of making up with the story, moral consider, and where fundamental issues of culture, identity, history and morality has become guiding element in the discourse behind European expansion and integration policies. A breakthrough for this change is due to the Cold War's end; since the 1980s it has become possible to realize the humanitarianism which has its roots in the Enlightenment humanism underlying the United Nations, and later the EU conventions on human rights and genocide conventions. A genocide concept has become an important discourse in world politics that puts moral pressure on states to act.

Near Field Communication (NFC) is a short range wireless communication technology that enables data exchange between devices. NFC is used in many different areas, from subway tickets to authentication systems. This paper presents possible security threats to Near Field Communication and documented attacks that have been used to target various NFC protocols. Weaknesses in different NFC protocols will be presented and suggestions on how to counter certain weaknesses will be discussed. This survey will be valuable for companies interested in protecting their data when using or planning to use NFC systems..

One of the main goals in this study is to investigate how young children's identity formation and social relationships are depicted by today's consumer society.  In order to reach the goals of the study I also concentrated myself on questions regarding the reflection of symbolic aspects consumption in younger children's interaction and preschool-teachers' ideas about how and in what ways children's consumption patterns are created and developed nowadays. In order to answer the presented research questions I used the theoretical arguments of researchers in the field of pedagogy Gert Biesta in connection with the ideas and concepts of the consumer society characteristics developed by the sociologist Zygmunt Bauman.The thesis' methodological approach consists of a combination of semi-structured interviews with teachers and observations of children's interaction, which contributed to a systematic investigation of the thesis' problem area and served as a tool for obtaining answers to the research questions.The results demonstrate that consumption occupies a lot of space in young children's lives, which means that it greatly affects their social relationships today. Both consumption and knowledge of the known brands prove to be the child's path to the desired community on the one hand, and the children's way to the consumer world on the other (hand), which in turn points to an obvious dependence between children's consumption and their social relationships.The results also show that there is a tension between the perception of identity formation as preschool-policy-document on the one hand and the attitude of the identity prescribed by consumer society norms and regulations on the other..

Umeå Energi are working towards a goal, that in the year of 2018, they will be completely climate neutral. As a part of this, one target is to reduce their grid losses by 4 % of the 2012 level, which corresponds to an overall reduction of the grid losses of just over 1.7 GWh. In many residential areas, the distribution grid is designed and rated for electric heating as the heating in the houses. As many of the houses later has been converted to other types of heating, their electricity use has decreased and the total power output from many of the secondary substations has decreased significantly. Because of this, many of these stations today are well oversized, which in turn means that the energy losses in these stations are unnecessarily high.In this degree project, 25 secondary substations have been studied, all located in residential areas in and around central Umeå.

AbstractThe aim of this thesis is to examine Interreg as an instrument for regional policy in the European Union. Interreg is an initiative designed to strengthen economic and social cohesion throughout the European Union by fostering balanced development through cross-border, transnational and interregional cooperation. But how does it work in practise? Three main questions are asked to answer this:How well does the implementation in the programmes work?How does the programme management look and how well does it work?What degree of efficiency does Interreg show in financial and physical effectiveness?With evaluation and implementation as theories the questions are answered together with a qualitative method. The conclusions that can be drawn is that Interreg strengthen European unions economic and social cohesion in form of integration and regional development that in many ways make it easier to travel and trade over the borders.

Background Satisfaction of life and wellbeing is shown to be important when the quality of life is to be understood. The nurse has a significant role in the care of the patient and in his/her experience of life. Aim The purpose of this study is to examine the quality of life, from a nurse perspective. Method The text analysis was carried out with qualified attempts, of a book, "Quality of life a challenge for the nurse" (in Swedish) by T. Rustoen, a nurse who also worked as a teacher in Norway.

Digital artefacts such as smartphones have become an intricate part of our daily lives both private and professionally. They have evolved from doing simple tasks to become a form of expression, as well as acting as a gateway to the digital world of connections. We rely on various technology such as Wi-Fi networks to connect with others. They in turn have become more available and today, many establishments offer free network to their customers. With these developments comes different kind of risks for the user.

Charles Hartshorne (1897-2000) was a religious philosopher. He adopted and developed the cosmologic thinking and concept of God from the philosopher Alfred North Whitehead, he was also influenced by Heidegger, Spinoza and other philosophers. According to Whiteheads religious philosophy Hartshorne claimed that there is a dualistic transcendence within the Godhead. A dualistic transcendence where one unity/transcendence of God is abstract, outside the creation and time and therefore is eternal. The other unity (or transcendence) is inside time and creation and closely in process to it .

Under det senaste decenniet har CSR blivit ett alltmer vedertaget begrepp, både inomföretagssektorn men också i samhället. CSR agerar idag verktyg för främjandet av hållbarutveckling och dess allt mer framträdande roll på marknaden tillsammans med företags behovav att förhålla sig till de marknadsanpassade förändringar som sker. Det har skapat ett behovav att företag implementerar, men också förstår vikten av att inneha att engagemang församhällsansvar. Uppsatsen ger en bred teoretisk referensram kring CSRs främsta grundpelarevilka beskrivs ur ett socialt, ekonomiskt och miljömässigt perspektiv där varje område är likaviktigt för ett lyckat CSR-arbete. Idag råder det mindre forskning om CSR inom SMEs, änvad det gör i multinationella företag.

Numerous studies have showed that Swedish municipalities are responsible for several of the activities that concern children and their rights, e.g. school and health care. Furthermore, the Convention of the Rights of the Child is an international agreement that Sweden has signed and ratified which also implies the obligations that Swedish municipalities have. The purpose of this study is to investigate and compare, from a social justice perspective, how children?s rights are being emphasized and how children?s opinions are being taken into consideration at the municipality level in Sweden.