A large number of farms within the agricultural sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost 10 000 transfers of agricultural estates occurred in Sweden and the expectation for the coming years is that about 15 000 estates will be transferred each year. By the time a transfer is about to materialize there are usually several stakeholders that in one way or another is trying to influence the outcome of the transfer. The choice of transfer method affects the conditions and possibilities for compensating the siblings.

Syftet med den här studien är att undersöka de språkliga svårigheter som fyra spansktalandepersoner från samma familj möter när de lär sig svenska som ett andraspråk och att se om devuxnas språkbruk skiljer sig från barnens. Undersökningen omfattas av fem språkligaaspekter. För att uppnå detta har enskilda samtal genomförts i en trygg och lugn miljö med varoch en i familjen där alla har fått berätta om sig själva och svara på personliga frågor.Mitt resultat visar att aspekterna tillämpning av inversionsregeln, placering av negation,uttal av vokaler, uttal av finala konsonanter samt uttal av konsonantkluster är svåra församtliga i familjen. Jag har kunnat se att det finns starka influenser från det spanska språketoch att negativ transfer är vanligt. Transfer visade sig vara vanligare vid fonetiska aspekterjämfört med de syntaktiska.

Technology evolves quickly, with innovative ideas growing everywhere. Still, no technology is anywhere near challenging the mouse and keyboard for navigation of your standard computer. This study focuses on comparing the traditional technologies of mouse and keyboard with the new technology of gestures - in this case Leap Motion - in purpose of finding how the usage differs and what the potential users want from the competing technology. The experiment was executed in a controlled environment, with as few external factors as possible. We found that although the test subjects found Leap Motion fun, the test subjects do not want to surf the web with gestures.

The main purpose of this study is to, in the educator?s point of view, try to find out how pre-schools approach science and technology along with Information and Communication Technology (ICT). The survey was conducted based on qualitative interviews where two preschools participated, a total of seven teachers were interviewed. One of the preschools only has access to a computer, and the other preschool is able to use both computer and tablets in their preschool activities. The results of this show that the teacher?s thoughts about ICT are positive and that they consider it as an important part of their work and have many areas where it is useful.

Summary The purpose of this research is to find out if technology is being used in pre-school activity, to what extent, in which way and what part the pre-school teachers believe they should have in the process. To gather information for the research, questionnaires were sent out to all pre-schools in a municipality in central Sweden. Based on that information two were chosen for observations and interviews. The work with technology in pre-schools may vary. Some pre-school teachers believe they do not adopt any technology at all when asked and all this because of their own lack of interest or knowledge, while others believe it is contained in all of their educational activities.

The technological legacy from the early electrification of the Swedish railroads has resulted in a power grid with a lower grid frequency than the national power grid from which it is fed. Energy transfer between these power grids with different frequencies requires substations, adapting the grid frequency for the rail road power grid. For this purpose, a feeding power grid has been built, stretching across the country from Boden in the north to Tälle/Häggvik in the south.Power transfer in the Swedish power grid results in voltage angle differences which increase with increasing loads and transfer distance. These voltage angle differences are transferred from the power feeding substations to the rail road power grid, will in some extent cause loss of energy due to unwanted power flows from north to south.To minimize the losses due to this phenomenon, a power management system called EFS 132 kV has been developed and implemented. The system minimizes the unwanted power flows and controls the desired power flow for a good distribution of loads between the power feeding substations.This thesis investigates the extent of the transmission losses avoided due to the EFS 132 kV that coordinates the idling angles to a common reference point.The results indicate that EFS 132 kV affects the power flow, especially between the northern substations through an improved load distribution.

Organizations that want to maintain a good innovation capability can seek knowledge both within and outside its boundaries. Opening up innovation processes, through so-called open innovation, allows organizations to combine internal and external knowledge sources in order to include previously excluded perspectives to the innovation process. This study examines how knowledge is created and transferred when conducting open innovation through crowdsourcing. It is done based on Nonaka?s (1991; 1994) theory of how knowledge is created through conversion processes, where implicit knowledge can be converted into explicit knowledge and vice versa.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.

This thesis treats the development of the European Union asylum- and migration politics and the EU member states transfer of authority to the European Union. The main purpose has been to look closer with the use of the application of theory of neofunctionalism and liberal intergovernmentalism on the European Union case. The focus will be to answer the following questions: How has the political development within EU asylum and migration policy developed through the period of The Single European Act to the ratification of the Stockholm program? And how can the chosen theory explain European countries transfer of national decision regarding asylum policy in favor of a supranational European asylum policy? Based on the available material of European Union programs and harmonization measures for this area I have attempted to understand to what extent the European Union?s development in the area of the asylum and migration politics can be explained through the theories of neofunctionalism and liberal intergovernmentalism. The result of my analysis is confirmation of the European Union development of the area of the asylum and migration policy and also a series of explanations according to the theories regarding the member states transfer of authority to the EU.

The purpose of this study is to explore how preschool teachers succeed in their mission to conduct work that will enhance children's interest and knowledge in technology. The study was conducted by qualitative semi-structured interviews among eight teachers at seven preschools in the same municipality. The method was chosen because I wanted to get as detailed and full answers as possible. I also wanted to find out their individual perceptions. The result shows that most of the teachers think that they have insufficient knowledge to practically work with technology. At the same time they?re expressing that technology is a broad area that sometimes is a little more complicated than it needs to be.

This report tested the possibility of using induction as a mean for transferring data and power so that it can be implemented as a communication medium between a terminal and measuring head mounted in a measuring frame. This would eliminate the need for the cable bunches that are used today. For testing, signal generators were used to generateFSK-signals and were transferred with the help of inductors to the oscilloscope for signal detection, this to see how the coils used in the tests behaved. Simulations of a PLL were performed to see how good it could handle FSK-demodulation. With the help of a PLL IC and the simulations a working FSK-demodulator could be assembled.

AbstractDoes Geography Matter? A Study of the Bologna Process from a Policy Transfer Perspective.Essay in Political Science (D-level) at Karlstad?s University by Beatrice Högå, Spring 2007Tutor: Susan MartonThe purpose of this essay is to generally see how theories of policy transfer can help us to better understand the process through which the Bologna Process is being spread throughout Europe, and to specially see if geographic placement, i.e. in the heart of Europe, plays a role in how well and how fast the Bologna Process is implemented.To be able to answer the purpose, I have used Evans and Davies theoretical model on policy transfer network to describe the Bologna Process. Furthermore, Sweden and France are the countries being examined when they differ on the independent variable. From there, I have applied an analytical tool, namely process tracing, to examine whether there are differences in the two countries? work with the implementation of the Bologna Process.I have designed six specific research questions:Have France performed more extensive work than Sweden when it comes to implement the two-cycle system?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to recognize awards and periods of study?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to quality assurance?Have France performed this work earlier?After applying the analytical tool to be able to answers these research questions, the answer to the general question Does geographic placement, i.e.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.