Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.

A lot of habitats have declined or disappeared as the old cultural landscape changed to the modern agricultural landscape of today. Places such as power line corridors, racing tracks, gravel pits and military training sites have become refuges for many species associated with the old cultural landscape. These sites have been exposed to ecological disturbances that create the same type of habitats that were found in the old cultural landscape.The military training sites in Sweden has an impressive diversity of species. Disturbances from the military exercises have created habitats that are important for a wide range of species.The purpose of this thesis is to study some of the ecological disturbances occurring in the military training sites of the Swedish Armed Forces and examine how they affect different types of habitats. The thesis explains through litterateur and field studies the reason to the rich biodiversity often found at military training sites.

Moisture damage in kitchens is an area that many people believe to be irrelevant andnot a subject to concern, however the problems encountered might be larger thananticipated.The purpose of this essay is to get a view of how problematic moisture damagecurrently is as well as what can be done to prevent damage during the constructionand building of new housing.Statistics regarding moisture damage as well as several tools for damage preventionhave been studied and investigated. Industrial regulations have been reviewed tounderstand the requirements construction companies must legally follow during theconstruction and building of new kitchens. Home manufacturers and largerentrepreneurs have been contacted in order to get their point of view regarding theproblems with moisture damages in kitchens.The knowledge of moisture safe constructions is prevalent by home manufacturers,insurance companies and entrepreneurs. Despite this knowledge, the constructioncompanies predominately follow the industries regulations, which normally onlyimplement the minimum requirements.In order to get construction companies to design and build kitchens with increasedmoisture security, stricter industrial regulations might be needed to be implemented.Unlike bathrooms and laundry rooms, kitchens are not defined as a ?wet room? andthe regulations for the construction of kitchens are more lenient.It is difficult to detect water leaks in an early state and the moisture damage is usuallyextensive before it is discovered and repaired if the kitchen lacks moisture securedconstruction and water security.

The ammonia emissions are an environmental issue since they contribute to eutrophication. By far the largest source of ammonia emissions is manure from agriculture and should therefore be reduced. Loss of ammonia is not only negative for the environment but also to the farmer who loses nitrogen that could have been used by the crop. The focus of this study has been emissions from spreading slurry where the loss can vary widely depending on slurry-, soil-, and weather conditions. There are mainly two different ways to reduce the emissions. One is to inject or mix the slurry into the ground to avoid air contact. The other way is to use acid to reduce the pH in the slurry to a level between 5 and 6 where the equilibrium is so strongly pushed to NH4+ that hardly any NH3 can be lost.

The purpose of this thesis is to examine the nature of framework agreements in public procurement in Sweden. The main question is whether a contracting authority is obligated to place orders under a framework agreement when purchasing a product or service that is covered in that agreement and to what extent a contractor is obligated to accept such orders. If the answer to that first question is that an obligation does exist the next question to arise is what kind of consequences to expect when either party fails to meet that obligation. Of great importance is whether a contracting authority that hasn?t used an existing framework agreement is liable to pay damages to the contractor who according to the agreement had a right to deliver.

The wild boar Sus scrofa population in Sweden has increased rapidly in the last decades which has led to conflicts among stakeholders, for example due to crop damages in agriculture. Thus, there is an urgent need of quantified goals and effective strategies for wild boar management. To develop such strategies, knowledge on population dynamics is fundamental. In this study a deterministic matrix model was used to estimate population growth, based on previously published data. The exponential growth rate for a wild boar population was calculated to 1.48.

Sweden became a member of the European Union in 1995. When Sweden entered the Union the government also agreed on implementing every law, regulation and directive the Union have and will have in force. One directive the Union wants every country to implement is the Directive (93/104/EG) concerning certain aspects of the organization of working time. This directive includes regulations concerning the relationship between employer and employees. The regulations in the directive must be in force before January 1 2007.One of the main points in the directive is the possibility for the parties on the labour market to reach agreements through collective agreements that deviate from the legislation concerning work hours.

Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

Summary                                                               Overweight and obesity in Sweden and in the rest of the industrialized world continues to increase. This results in increased costs both to society and the healthcare system. Part of this development is the increasing consumption of sugar and that is what should be restricted to tackle this growing social problem. Part of the increased consumption of sugar in Sweden was the launch of pick and mix ingrocery stores.  This study aims to examine how store managers look at their public health responsibilities, and investigate how managers of grocery stores think about health and health aspects in general and about the sugar consumption in particular. Semi-structured "face to face" interviews was used to collect data and seven grocery store managers participated in the study.

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

Scana-Booforge is a Swedish company which specialize in heat treatment of various metal. The treatments take place in quenching ovens, where fans are used to circulate the hot air. The fans used today do not have a satisfactory lifespan. This thesis aims to develop a new design of the fans for the quenching ovens, and the goal is that the new fans will bring cost savings for Scana-Booforge.The design development process started with mapping out the environment in which the fans operate, and with analysis of the existing fan structure and damages, in order to establish the cause of failure and of short durability. The performance of the fan were also established at this stage.

The concept of vulnerability is the capacity or the sensitivity to become damaged. Vulnerability are characterized by one or more of the following terms; a system´s sensitivity to exposure to shock, stress or interference, the state of the system in relations to a threshold of damages, and the system´s ability to adapt to the changing circumstances. Vulnerability in this study is referring to the sensitivity of the circumstances that lead to sustainable livelihood that can´t be maintain and that there is an inability to cope with and manage stress. The choice of making a study in this area is based on that action needs to be taken to moderate the vulnerable aspects of society, in this respect in relations to storms. Analyzes of the social vulnerability to climate change or natural events is needed for effective actions.

A common problem in forestry is plant death caused by frost. The risk of frost is highest on wind protected, flat or low-lying areas in the terrain. Here you often have regeneration problems with Norwegian spruce which is especially sensitive to spring frost. Swedish tree experiments have shown that the black spruce can be a suitable alternative on these areas, for example on moisture frost prone areas. The species originates from North America and its pioneer tree characteristics make it more frost hardy than Norwegian spruce.