Earth?s resources have been exploited unsustainably. If an entire conception of exploitationof natural resources does not change now, this will entail enormous costs in the future.This insight has lead to a recently increased interest in clean technologies among privateequity capitalists. In the fourth quarter of 2006 about 10 percent of all private equityinvestments made in the US market were placed in the cleantech industry. Despite a goodinvesting climate in Sweden, Swedish capitalists have shown little interest in cleantechinvestments.

Bakgrund: Är den att en problemdiskussion har förts om själva beskattningen för vissadelägare som investerare i riskkapitalfonder det vill säga den om en carried interest.Skatteverket har specialgranskat sedan år 2007 de riskkapitalfonder som har någonanknytning till Sverige. Skatteverket har inriktat sig för sin granskning på hur den specifikadel av själva vinstdelningen som uppstår vid avyttring av ett portföljbolag skall beskattas,t.ex. Nordic Capital. Det vill säga till vilket inkomstslag skall man klassificera carried interesti. Avvägningen kommer att ske för carried interest mellan inkomstslagen inkomst av tjänsteller en inkomst av kapital.Syfte: Syftet med denna uppsats är att utvärdera huruvida redovisningsstandarden IAS 18påverkas av den gällande skatterätten.

This thesis is about cover illustrations of DVD movies as examples of visual communication. I have studied the cover illustrations of the three movies Gran Torino, Secret Window and As White As Snow. My research assignment has been to find out how the cover illustrations of DVD movies communicate in relation to the story. I have also been looking for what makes a cover illustration interesting and if the interest in itself is individually considered or if there are certain general rules regardless of the observer.To reach a conclusion I have been studying components in advertising pictures, visual communication and how the commercial producers use advertising to communicate with the observer. Semiotics, advertising and comparisons between the cover illustrations have been my method for analyze.I have come to the conclusion that cover illustrations are meticulously produced, and that every single part of them is important for the observers? over all impression and interpretation of the cover illustration.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

We are living in a society where the digital technology is a tool that integrates into our life and changes our daily life and the way we communicate. The easy access to information and the opportunity to communication change the schools organization and demands new ways of teaching with and in contact with the surrounding world. That is why it is interesting to know how teachers can create an education environment with support of digital tools that fulfills a meaning for themselves, the pupils and the goals of the curriculum. This study is about how six teachers in one elementary school creates an education environment with support of digital tools and how they think the affect the pupils cooperation, communication and participation.The theoretical frame for this study is built in a sociocultural perspective, where people learn and develop through participation in social practices. To get the understanding of how teachers are thinking about the challenges and possibilities that digital tools have in the education environment, I choose a qualitative research method.

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

This paper is about skiing and Swedish nationalism during the late 19th century and early 20th century. The aim is to investigate why skiing was considered so eminently suited for the incorporation of certain ideals in the national fellowship.The paper accounts an analyse of texts and documents about Swedish skiing from 1897-1924. Skiing was a nationalistic concern from the very beginning of this period. It was connected to heartfelt feelings towards the Swedish nature, the patriotic upbringing of the youth, as well as the health of the nation. Over the years skiing also became an increased object of sportification.

This is a study of proficiency development of major/lt colonel officers (level 2-3) within the Swedish armed forces. The study includes officers above the age of 45. The background of this study is a study from January 2000 (written by Björn Osswald). Osswald discovered that proficiency development decreased at the age of 45. Since the profession as an officer today is a lifetime profession, this is a result that the Swedish Armed Forces not can afford.

Since the turn of the millennium a sharp increase in the interest for bio energy has been observed. Important reasons for this growing interest can be due to the fact that fossil fuels are a finite resource. A net discharge of greenhouse gases occur when fossil fuels are burned. The discharge of greenhouse gases are considered to be the main reason to the greenhouse effect. Means of control to increase the use of bio energy has been introduced and, as intended, the use of bio energy has increased. As a result of the legal provisions the ability to pay for bio energy has increased, which the forest industry view as a problem.

This Masters thesis is a study of the truck-driver profession and their use of libraries located in gas-stations and restaurants along the highways in Sweden. The reason for this interest is the positive trend that has occurred concerning men without any university education and their reading-habits, that is due to their increased interest in listening to audio books. This challenges the general opinion that this group is not particularly interested in reading literature. Questions posed in this study are: How do the truck-drivers relate to the activity of reading literature, what part does the road-libraries play, and how can the services that the road-libraries offer be improved according to the truck-drivers. The method used in the study is interviews made by telephone.

The research in question examines whether a newspaper benefits from its activity on the Internet and if so - how. Today, the morning press is relatively stable, but tendencies show that there?s a decrease amongst regular readers. The extension of this may jeopardize the position of the morning newspapers in the market and several newspapers choose to publish their content on the Internet. An Internet activity is foremost about keeping the position in the market, not to make an economical profit, and to compete at the same terms with free newspapers and news sites.

Denna studie utreder hur reklamfilmsproducenter anpassar sina produktioner för att de ska vara effektiva på en allt mer konkurrensintensiv reklammarknad. Enligt radio- och TV-lagen får svenska TV-kanaler idag sända tolv minuter reklam per timme, samma regler som gäller för till exempel TV3, Kanal 5 och TV6 som sänder från Storbritannien. Studien utgår fra?n en förstudie av den svenska TV-reklammarknaden där det bland annat observerades att den totala reklamtiden, inklusive reklam fo?r kanalens egna program,i ett fall uppgick till hela 26 procent av den totala sändningstiden. För annonsörer och reklaminköpare kan den ökade mängden reklam innebära ett försämrat genomslag och ökade kostnader för att nå ut med sitt budskap till samma mängd mottagare som för några år sedan.

Problem statement and purpose:The purpose of this study was to analyze in what way first-time voters chose to take part of political information. The questions we aimed to answer was how first-time voters use media and other information channels for political purposes, what importance and trust the first-time voters give the different information channels and finally which indicators there is for that structural or individual factors affect the media consumption and political interest.Method and material:We did interviews with twelve 18 years old first-time voters from six different high school programs in Sundsvall, Sweden.Results:The study showed that the premier source of political information were traditional news media, in particular the debates on TV. It?s also in the debates the first-time voter?s trust the most. Even though the social medias are constantly present in their everyday life and even though the first-time voters believe the social medias have potential for engaging young people politically, the possibilities are only taken in advantage by people who are already politically interested.

My main question in this essay has been: why does the preschool advocate being outdoors? How should we respond to parents who have a different view on this? Children's right to participation and influence is also a question that I raise. How should we preschool teachers do when we stand between the child's desire to be out and the parents wish that their child should be indoors? By reading what is written in the preschool curriculum on children's influence, I have come to the conclusion that we preschool teachers must listen to what the children express that they wish to do, otherwise we go against our policy documents.My dilemma is about how to respond to parents who have a different opinion on being outdoors than we have. Many parents express an aversionagainst their children having to be outdoors.