In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

Uppsats behandlar företags kapitalstruktur d v s fördelning mellan främmande och eget kapital. Det finns teorier kring ämnet som menar att ett företags värde påverkas av sammansättningen mellan skulder och eget kapital. Detta föranledde vår problemformulering om att närbesläktade verksamheter uppvisar en likartad skuldsättning. Syftet var att jämföra skuldsätt-ningsgraden mellan kapitalintensiva branscher och kapitaltunna branscher. Utifrån detta ställdes vår hypotes upp om att kapitalkrävande branscherna fastighet och tunga maskiner har en högre skuldsättningsgrad än branscherna läkemedel och tjänster.

Invandrade kvinnor i Handels. Föreställningar om arbetskraftsinvandrade kvinnor i Handelsnytt 1961-1976. (Immigrant women in Handels. Conceptions of labour immigrated women in Handelsnytt 1961-1976).The primary purpose of this thesis is to analyze the written conceptions of labour immigrated women in Handelsnytt, a Swedish Trade Union magazine. The analyses of the conceptions are based on theoretical categories of class, gender and ethnicity.

This report presents the use of questions by both teachers and students in chemistry class. Both students and teachers have been observed during 24 lessons, both theoretical and practical. In addition, interviews have been made with the teachers and the students have answered a questionnaire. The result show that a high number of questions are asked, more than one per minute and that both teachers and students ask the same amount of questions. This contradicts earlier findings were teachers questions dominate.

Färg och ljus används som upplevelsegeneratorernyckelord: upplevelse, färg och ljus.

Since Sweden joined the European Union all Swedish fruit and vegetables are classified according to EU Quality standards. One important function is the product description and how it can facilitate the trade; for example in better comparing prices and also to guarantee the quality of the product. This quality standards or product descriptions are written as words of an Act and obligatory for all countries that has joined the EU. It?s often a demand from the customers to be certificated according to some of many certificating systems. One example is the common worldwide GLOBAL GAP-certification system created by the organisation EUREP which represents the leading European retail traders.

Title: Does the teacher play any role? Instrumental music teacher's stories about their music teaching.This paper focuses on how instrumental music teachers describe their own significance for- and relationship to the pupils and if the teacher-pupil relationship has any significance for the pupil's success in music learning. How important are the teachers? What kind of teaching behaviours do the teachers emphasize in their telling? The theoretical background is psychology and educational theory. My research method is qualitative, particularly interviews.

The single market is one of the underlying ideas of the European Union. Free movement of goods and efficient competition are central for the function of the union and are therefore carefully protected by the Treaty of Rome. Exclusive rights of trademarks in the EU can be seen as a method of dividing the common market, preventing the free movement of goods and to be anti-competitive. What comes out of this is that there is a conflict between exclusive rights of trademarks and the rules of both free movement of goods and competition. The aim of this work is to see in which kind of situations the exclusive rights of trademarks can be a part of this conflict but also to study how this problem is resolved by the European Court.

Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.

The aim of the study is to investigate pupils? attitudes to and experiences of reading aloud by the teacher in grade 1. The study answers questions about how the pupils perceive the reading aloud, what they think they learn from it, and what books they prefer the teacher to read from. The study was conducted with the aid of semi-structured interviews with eleven pupils, six girls and five boys. The study shows that the pupils have a great deal to say about reading aloud.

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

The purpose of this thesis was to find out what experiences teachers have from using a class blog in teaching. What are the advantages and disadvantages by the use of blogs in education?I have used qualitative interviews with four teachers in grades 1 to 6 who have worked with a class blog in teaching between one and three years.The study has shown that teachers' experience is that the blog serves as motivation and promotes learning for many different pupils and that, together with other digital tools is more equal. The main benefits that teacher mention is the expanded concept of text that offers multiple forms of expression and the authentic reader, which makes it more real, important and meaningful. Other benefits that come up are that it helps students to see their learning and learn from and with each other.

The purpose of this essay is to draw attention to the obstacles that affects the internal trade of waste within the EU. The essay doesn?t in any way encourage pollution or illegal handling of waste but unfortunately there are large profits to be made from illegal destruction and recycling of waste and especially hazardous wastes. Therefore the dependable companies handling waste must access a market with fast and flexible (but predictable) regulations as well as lower transaction costs to help make the environment better and encourage a strive for increased recycling. There are examples where some waste only can be sent to a land-fill within the country but could be recycled in other EU-countries.

The purpose of this study is to gain insight on how art teacher?s reason about what is ?plagiarism? in the subject of art. This study focus on how different art teacher´s reason on the boundaries of plagiarism. What are the rules of duplicating an image before it is looked upon as plagiarism? The five interviewed teachers refer in its reasoning to the main curriculum and the rules of copyright; they also support the negative view of the plagiarism in the world of art. The theory of originality is a theory that deals with the vision of the originality in contemporary time.

This study, written in the form of an essay starts with the visualized narrative of a preschool preparatory training experience. The narrative illustrates a troubled conjunction between teacher and parent. The troubled conjunction concerns how long the preschool preparatory training should be. The objective of this study is to explore my own actions and with the outset of my professional role assess and learn what happens in this meeting.My question formulations are: How can I relate to parents with other expectations then mine? What kind of dialog can I hold with the parents?I closely monitor my experiences and my practical knowledge, objectively and meticulously.