This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

This essay aims to examine how safety is reflected in local plans. This was done by describing the physical environments, which are addressed in the local plans and its impact on safety. It has also been undertaken to see if certain physical environments with respect to safety have been addressed differently.The paper is made with the qualitative method Thematic analysis. The method is used to analyze the three local plans that have been available during the essay. The analysis was done with my created themes Traffic separation, Accessibility, High vision, Light and bright and Human presence.The results have shown that the local plans takes up physical environments that are good for safety.

This degree project is a study of graphics profiling with a practical application on IUC Dalarna.The competition between companies is getting harder and harder. Competing goods and services hasa tendency to be more and more equal to each other in respect of quality and value. The customer choosesthe Company with a high reputation and confidence. This is one of the reasons why a companyshould strengthen their company profile. The graphic profile is an important part of the company profileand it gives positive signals to the company spirit and customers.The degree project contains a guide to graphics profiling.

With a base in Ian Manners? theory about Normative Power Europe ? that the European Union is to be seen as a normative power instead of a civilian or military ? this paper seeks to contribute to the discussion about identity by examine the normative elements of the union?s policies towards Russia between 1997 and 2013. Which norms are most important and how does the diffusion look? The findings show that democracy, rule of law and respect of human rights are among the most diffused norms, and this is more than often done by using the Russian interest in economic progress. Over time the European Union has taken on a more critical approach against Russia, while still appreciating their prosperous relation when it comes to trade and energy.

AbstractThe aim: The aim of the study was to describe what women are most satisfied with in maternity care and if women´s childbirth experiences can be described by means of the QPP-I, who contains 32 statements related to maternity care. Design: The study is part of a national cross-sectional study which lasted for two weeks in Sweden in 2007. This paper analyzes one of the two questions with open answers, which reads: "What was the best with maternity care??. Results: The results showed that out of a total of 735 responses 717 could be placed in the existing instrument QPP-I.

The use of a bit in the mouth of a horse is being increasingly questioned with respect to its actual function, and is sometimes judged an obsolete instrument of control with potential to injure the horse. The objective of the research presented herein was twofold; firstly, to investigate the actual pressure load in the mouth of the horse with regard to oral health issues, and, secondly, to investigate whether this could be a viable method to objectively measure strength exerted by a rider/driver to the mouth of the horse especially with regard to training regimes. From the results, it is evident that these newly developed sensors have a future in equine research, although they are still under development. They can be useful both as a pedagogic teaching instrument, providing instructor and pupil with instantaneous, objective feedback on the contact between hand and mouth, as well as an aid in measuring pressure loads from our common bits. .

This study aims to investigate, describe and discuss the views of group new arrived pupils from the preparatory training to the compulsory school level. They all came to Sweden and started in the preparatory training there they also started studying Swedish as a second language. This study aims to investigate the creation of identities and how the pupils socialize in the Swedish school. The study has been conducted with respect to the pupil´s own perspectives and what they consider important.The methods used are interviews together with an interpreter. Their voices are used and described in this paper.

Sweden is on the turn of a dramatic demographic change. The number of elderly will in the coming decade increase considerably. This also means that the need of dwellings adapted for accessibility increases. By adapting dwellings and housing areas to an increased level of accessibility, more people are given the opportunity to stay for a longer time in their habitual surroundings and the housing becomes secure for the user both in a physical and mental point of view. One of the least accessible housing areas in Halmstad is Klackerup.

This thesis compares different methods for risk assessment of a creosote contaminated site in Vansbro, Dalarna. In a complementary study the importance of using representative data for calibration and validation of stationary groundwater models is discussed. The time dependency between surface water levels and groundwater levels on the site in Vansbro is evaluated by step response analysis. The results show that the groundwater levels reflect only long-term variation in the surface water levels. Hence the use of such long-term means for calibration and validation of the stationary groundwater models is the only theoretically defendable alternative.As a first step in the comparison of risk assessment methods the degree of contamination is evaluated on the basis of generic guideline values for contaminated soils, developed by the Swedish Environmental Protection Agency.

European identity is a topic constantly debated around Europe. There are many takes on whether there is a European identity and what the European identity consists of. In the European Union the Commission has worked towards developing a common European identity since the middle of the 1970?s. The development of a European identity is an important part in the commission?s quest to tie the union and its people closer together.

This thesis deals with non-wanted political parties e.g. right wing populism. How should a democracy handle these opinions? So far these parties have been neglected and not even considered as real parties. By excluding them from the debate and the political arena, media and more established parties have seen them merely as a threat than as democratic parties.

Today most dosages used in horse medicine are based on studies in adult horses. Since there are differences between adult and neonatal horses with respect to different pharmacological parameters this can cause problems when administring drugs to neonatal foals. Neonatal sepsis is a common cause of morbidity and mortality in foals and aggressive antibiotic treatment is needed immediately when sepsis is suspected. In Sweden the combination of trimethoprim/sulphadiazine and bensylpenicillin is often used as the initial treatment. When administering drugs, interactions can occur between the drugs and endogenous substances.

Uranium (U) is a naturally occurring component in bedrock and under the "right" conditions it can dissolve and move into the ground water. Since many people in Sweden depend on drilled wells as their main drinking water supply, they may be exposed to the uranium in the water. Radioactive radiation is not the major concern associated with naturally occurring uranium. It is rather the chemical properties of uranium that make it a potential danger to human health. Uranium is proven to have toxic effects with respect to the functioning of the kidneys.

This essay is a philosophical investigation of the relation between children and their play. My aim is to see if children are autonomous when it comes to their play. Is there a moral boundary between those who take part in the play and those who do not? This topic is especially important when it comes to the moral status of a child in the Swedish pre-school. How should educationists act when it comes to children?s play?  Through an analysis of the notions of play and autonomy I show that play can be understood as something of a moral value to the child and if children should be seen as autonomous when it comes to their play.

The municipality of Västervik, with support from Envipro Miljöteknik AB, is carrying out a main study of the minefields at Gladhammar. Mining of iron, copper and cobalt under different periods from the 16th century until the end of the 19th century has led to discharges of metals to the lakes situated downstream. The aim of the main study is to investigate the possibilities to reduce the environmental load on the surrounding ground and water caused by heavy metals from the mine. The present report is a part of the main study. The aim of the work is to investigate the geochemistry of the groundwater.