How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

My paper deals with SMS and IM language's impact on students' language in school. Text messaging and instant messaging involves several simplifications and abbreviations for the user to be able to write quickly and short but in the same time have made them understood by the recipient. The spelling, punctuation and use of capital letters are also of a secondary importance when writing via the text chat. My purpose with this paper is to investigate the prevalence of SMS and chat language in student texts, using students in the senior level. My respondents were asked to answer a questionnaire and write a text to a picture.

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

An increasing number of health problems in the population and an uneven distribution of health between different groups in the society, have been identified as a problems and has therefore been put on the political agenda in Sweden. Thus, the purpose of this thesis is to estimate and discuss the significance an individual?s behaviour, in a number of areas, has on his/her level of health.The empirical material for this thesis is taken from a nationwide inquiry conducted in 2004,which was called ?Hälsa på lika villkor?? (Health on equal terms?) The material used consists of the answers and records from individuals living in the administrative district of Kronoberg. 9972 individuals were included in the sample and the answering frequency was 63,2%. To map and analyse the material, which was done mainly through crosstabs, chi-square tests and logistic regressions, the statistics software SPSS 11.5 was used.The parameter used to measure the health level is the individual?s own perception of his or her general health.

The technology used in the development of web-applications is evolving at such rate that it has become more and more important to keep web-applications modern. If an application is based on a technical platform that is not renewed, the platform may over time develop into an obstacle in further development of the application. There may be compatibility issues and some of the code may be unnecessary due to abstraction, and therefore more time consuming to work with. Sometimes the reason may be that an application has been built to run, and is running on an application server that is no longer being maintained. The system can be large and modernization can cost a lot.

This master?s thesis was written on the behalf of Saba Frukt och Grönt AB inHelsingborg and is the final part of the Master program in MechanicalEngineering at Halmstad University.The main task was to introduce visual control and increase the rate of concept intwo of the departments of the company. The goal is to come up withimplementation proposals, and if possible to implement one in the near future.The author attacks the problem by using the Six Sigma DMAIC-methodology as itis a clear and structured approach. As a complement Lean-inspired tools are used.After compiling the results from the interviews and benchmarking somesuggestions are made. These are reviewed with stakeholders and a discussion ofhow to go on further was held.

Syftet med den här undersökningen var att få reda på varför man väljer att börja studera till sjökapten och även jämföra om det finns några likheter mellan de som läser tre respektive fyra år. Eftersom vi själva jobbat till sjöss, innan vi börja studera så var valet att börja studera relativt lätt för oss, men vad fick våra kollegor att börja studera? Det finns brist på styrmän till sjöss så förhoppningsvis kan vår undersökning hjälpa högskolor att lättare rekrytera personer. Vår undersökning visar att den största anledningen till att börja studera är det personliga intresset, men även att nya utmaningar i yrkeslivet har en stor påverkan i studenternas val. Däremot hittade vi ingen större likhet mellan tre och fyra åriga programmet.

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.

Transformation of inorganic mercury (Hg) to methyl mercury (MeHg) is a biotic process that is proposed to be conducted primarily by sulphate reducing bacteria (SRB). The formation of MeHg is of great interest because it is the mercury species that biomagnifies to the greatest extent in the aquatic food webs; about 90 % of all Hg in fish is MeHg. Our understanding of factors involved in the production of MeHg is very important for making a reliable risk assessment. The purposes of this study were to investigate the different factors that control the solubility of Hg and the production of MeHg in a contaminated lake sediment. The lake Ala-Lombolo, Kiruna municipality, is well-known to be contaminated by mercury from different sources. Sediment cores were sampled at three different locations (N, SW and SE) in the lake and divided in three different layers; 0-5, 5-10 and 10-15 cm.

The purpose with this study is to investigate funds that are environmentally friendly. Environment issues has become a large subject that affects all aspects in today?s society.  It is a global issue which has affected the awareness of environmentally friendly products and its benefits for the environment.How has this awareness affected the financial market?  In this study the authors have looked at six environmentally sound funds and six energy funds to answer the question if it´s better to have your money in traditional energy or in renewable energy.This study is made in an quantitative way, the data has been gathered from the internet database Morningstar. The energy funds have had its biggest assets in companies dealing with oil, and the environmentally sound funds have had its biggest assets in renewable energy. Bye looking at the different funds rate of return and relating that to risk managing theories of Sharpe and Treynor, the authors compared the two types of funds.During the period that was looked at during this study ( third quarter of 2007 until third quarter 2010) the energy funds outperformed the environmentally sound funds in every aspect. .

I wanted to look at school-children's perspective of prehistory. I also wanted to look at the literature at their disposal, provided by the schools.In this essay I am looking at a school-class in the fourth grade from a school in Malmö and a fifth grade-class at a school in Klågerup just outside Malmö. I am trying to determine the student's view of what prehistory is all about, as well as how their own school-literature is connected to that knowledge. Six books in all were examined. The essay is concentrated on prehistory and only at those two schools.

The purpose of this study is to explore students? perceptions and experiences of the school-subject Swedish. Ten qualitative interviews with students in school year nine have been carried out and the results of these interviews constitute the basis of this study. The result shows that students have a straight-forward attitude towards Swedish as a school-subject. The students identify skills such as reading, writing and speaking, and work in school mainly concerns perfecting these skills. The students think of Swedish as a subject with a clear purpose and find it important and useful. The result also shows that the students want grading for the purpose of further motivation.

Facebook is the most widely used social media in Sweden. It allows the user to easily share the latest from their everyday life, their opinions, as well as communicate with their acquaintances. According to the latest poll from the Foundation for Internet Infrastructure, 33% of teenagers in the ages 12-15 spend their Internet time being active on social media. 63% of these teenagers visit Facebook on daily basis.Herein, we examined how Facebook can be exploited as a complement to the education of the mother tongue. The investigation was performed with a questionnaire as well as a test group that has been supplemented with semi-structured interviews. In conclusion, the study showed promising results in the usage of Facebook with the education.

Manpowers Work Life undersökning från maj 2008 visar att ungefär hälften av alla högskole- och universitetsstudenter väljer att arbeta vid sidan av studierna. Undersökningen visar vidare att endast en fjärdedel av dessa studenter har ett extraarbete som matchar deras utbildningsprofil. Det finns även en oro bland studenterna att inte få ett framtida arbete inom deras utbildningsområde (Manpower A, 2008). Detta väckte ett intresse hos oss att undersöka vilken nytta ett icke-matchande extraarbete har haft för en student som idag är nyutexaminerad samt har ett arbete inom dennes utbildningsprofil. Vi vill undersöka nyttan av ett icke-matchande extraarbete ur två perspektiv, både ur den nyutexaminerade studentens syn men även ur deras nuvarande arbetsgivares syn.

AbstractI have chosen to make a study of the learning of reading and writing, as well as other learning difficulties that may occur, in this research.My choice of subject is based on the realizations I made during my time as a student teacher; that each teacher has his/her own way of teaching reading and writing. Sometimes, however, learning difficulties occur, and this insight caught my attention. It made me think about the underlaying reasons and how we, as teachers, can bring attention to these difficulties. With these questions in mind, I recorded my observations based on a series of interviews and literary studies in an attempt to answer my questions. The resulting research emphasizes how important the actions from the teachers are, as well the importance of having variety in your lesson plan.