Problembakgrund och problemformulering: Komponentavskrivningar är en del av BFN:s allmänna råd som även kallas K3, vilket blev tvingande från och med år 2014. Vi har i denna komparativa studie behandlat hur familjeägda och kommunala fastighetsbolag tillämpar komponentmetoden, eftersom de kan ha olika skäl till förvaltning. Vi kom därför fram till följande problemformuleringar: Vilka kriterier har familjeägda respektive kommunägda fastighetsbolag vid identifieringen av antal komponenter? Hur förhåller sig dessa fastighetsbolag till begreppet rättvisande bild i samband med valet av antal komponenter?Syfte: Syftet med den här studien är att utveckla en förklaringsmodell för vilka kriterier familjeägda respektive kommunägda fastighetsföretag beaktar vid urskiljning av antal komponenter enligt K3-regelverket.Metod: Studien har ett explorativt syfte eftersom området är outforskat. Studien har genomförts med en triangulering, där vi först gjorde en pilotstudie där vi tog reda på om fastighetsbolagen hade tillräckligt med kunskap för att svara på våra frågor.

This thesis aimed to describe how the ideological dividing line concerning the welfare state has changed between the two largest governmental parties in Sweden, the Social Democrats and the Moderaterna, during 1990 to 2010. The scientist Mark Blyth points out that ideas are important instruments for structural and institutional change by identifying ideas as weapons, blueprints and cognitive locks, which were being used in the theoretical framework. The empirical data was made by a qualitative analysis of the parliamentary speeches and debates from both parties held every year. The results shows that the budgetary law passed in 1997 became a new institutional blueprint, which changed the political conditions for the Social Democrats. Furthermore, the results point to a change in the Moderaterna?s rhetoric concerning the welfare state to a more pragmatic view. .

The aim of this study was to quantify the productivity and the costs of different harvesting systems (teams), containing harvesters equipped with accumulating harvester heads and forwarders, in first commercial thinnings were an integrated harvest of pulpwood and energy wood were performed. In the beginning the plan was to study and measure 20 sites before and after harvest. Due to storms during the summer of 2010, complete data could only be obtained from 8 of these 20 sites. Seven of these sites were privately owned and one was owned by UPM, all of the sites had been pre-commercially thinned. The mean stem density before harvest was 2578 stems per ha and the mean stem volume was 0.074 m3solid over bark.On average 1518 stems/ha was harvested.

This is a study about the transition process and the consolidation of power in Belarus. In this paper the concept of "authoritarian state building and the sources of regime competitiveness in the fourth wave" is the major theory used. After giving a description of the theory?s concepts a short historical background of Belarus follows. Chapters four describes and explain the political situation in Belarus during five periods.

The purpose of this paper is to explore the social worker?s perspective on working for the government as a professional in care of children, in relation to the family's right to self determination. The essay's empirical material is gathered from qualitative, semi-structured interviews with social workers who work with children and youth in communities and districts in Skåne and Stockholm City, Sweden. The analysis was conducted in line with theories of social constructivism. The results and analysis show that the interviewed social workers did not believe that the state has too much power over the citizen.

Abstract: Hightech EU/Japan ? a research about European hightech companies? interest in establishing business on the Japanese market with the help from a middleman. Subject: Marketing. Problem: The Japanese market is highly developed and therefore interesting for foreign companies. The Japanese culture is very different from the European and this together with the long distance creates problems for European hightech companies to compete on the Japanese market.

This essay explores the Swedish state?s geopolitical view and creation, of the spatial spaces in and of the Arctic. With a critical geopolitical framework, a discourse analysis is conducted on the Swedish strategy for the arctic region, with the ambition to unfold the underlining spatial spaces, actors and dramas that this discourse creates. The result of this analysis shows that Sweden creates three different Arctic spaces within its geopolitical discourse; a Swedish Arctic, a Nearby Arctic and a Regional Arctic. This has major political consequences, which will be illuminated in the essay.

According to the Swedish strategy for forest protection, additionally 40 000 ha productive forestland will be protected in the county of Västerbotten, between 1999 and 2010. A national project was carried out to distinguish the proportion of forest with a high biological value, in all counties. The project resulted in demarcation of small landscape areas or small ?biological value regions? (bvr), with higher concentrations of forests with conservation values and red listed species than the surroundings. In Västerbotten, 26 such bvr?s were identified and the Counties Agency and Forest Agency in Västerbotten developed a regional strategy for forest conservation to standardize the forest protection process.

The aim of this paper is to research and discuss the role the cultural politics play for the Swedish employment office (Arbetsförmedlingen) and the meaning culture politics have within the labour market policy. A research has shown that Arbetsförmedlingen evaluates unemployed cultural workers differently than regular registered jobseekers. From an instrumental perspective on political implementation this can be considered as an anomali. Arbetsförmedlingen?s mandate derives from the government and its authority is a tool for carrying out state policy.

This paper discusses if Margin of Appreciation is compatible with the idea of universal human rights. Through the case of Negative freedom of association in Sweden, it studies the phenomenon that Giorgio Agamben has called the State of exception.The questions that are discussed and answered are 1) How does the rights theories of Jack Donnelly and Ronald Dworkin relate to Margin of appreciation, and 2) How has Margin of appreciation been applied in cases concerning the negative freedom of association in Sweden, in the European court for human rights. These questions and answers are then used in the discussion on how Margin of appreciation affects the concept of universal human rights. .

The question is who should govern and administrate a municipality owned urban forest? Should societies and the public be invited to participatory planning, who are the interested parties, could they be treated like a group and what are their opinions on administration and management? The study is carried out in a municipal owned forest Vitberget Skellefteå that is widely used by associations and individuals for recreation and training.This has led to several discussions in the local media about the management of the forest, especially in connection to harvesting. The work undertaken here has been to identify who has any interest in the management of the area. After identifying the interested parties, a selection of the societies, schools and pre-schools that actively uses the area as well as random individuals met in the area was interviewed. The questions asked can be divided into six main groups:? Communication with the municipality?s managers for the area? Interference from other activities? Views on forest management? Views on nature conservation? The uniqueness of Vitberget? Development opportunitiesThe crucial factors identified as being needed to succeed in managing an urban forest are long-term administration, information and communication.

This qualitative research overview consists of the State of knowledge about people with dual diagnosis. The focus is on what Psychiatry reform meant for people with mental disabilities. Author`s ambition has been to consolidate current understanding in the problem area. The purpose of the paper is to make an analysis of the State of knowledge concerning individuals within psychiatry with simultaneously addiction problems. The issues that will be processed are: what it means to live with dual diagnosis, how to coordinate cooperation efforts, and what is the evidence-based mode.

For innovative organizations and companies it is essential to use existing knowledge to avoid spending time and resources on already existing innovations. By using patent information, companies are able to get a picture of what is already done in their area of interest. The main purpose of the study is to examine the information use in small and medium-sized enterprises that are members of the Swedish Inventor?s Association, focusing on patent information. The study examines the use of patent information and which barriers the companies have to patent information.

Either if you are a company or a state owned organization, in our case Sodertorn University collage, it is very highly demanded and needed that there is a well-defined definition of the area you perform in. It is also highly recommended that you have an accurate and informal profile of the type of company you are and that you have an effective communication to your surroundings, so that they can perceive it the way the company wishes mediate the message. In this essay we have tried to explain the kind of profile Sodertorn University collage has, and how its current students perceive this profiling strategy.Sodertorn University collage profiles itself through three significant areas: the school claim themselves to be multicultural, multiscientific in an aspect when it comes to courses and programs, and as a school with an ambition to educate and form more critical thinking students. This has become Sodertorn University collages trademark and is quite significant for the school, something that we have examined in our survey among the current students. What we will examine in our essay will only be the two first mentioned components, multicultural and multiscientific programs and courses.We have also had the intention to do a comparison with an earlier essay from 1997 made by two economics students, and put our results in contrast to the earlier results since there were no previous research after this one.

The presidency of the European Union (EU) is one of the most important institutional actors for the improvement of democracy and equality between the member states. To hold a presidency is a big task and for many countries a tough challenge. What makes a presidency successful? The purpose of the thesis is to examine this question using Ole Elgströms? ?four properties for defining a successful presidency? as the theoretical background. This thesis will employ a comparative framework of four countries, using size and age (age understood as ?time being an EU Member State?) as the defining factors.