The starting point of this paper has to do with rapid changes within the information technology and the need for agile and fast systems. The primary goal is to investigate what happens with recordkeeping practices in agile environments like service oriented architecture (SOA). It is in the possible transfer between IT architecture and digital archive the area of this paper resides. The paper relates to the Records Continuum model by which records will be considered historical and active at the time of creation. In the Records Continuum model recordkeeping practices and archival requirements will have to be taken into account at the time of creation.This paper concerns SOA from the perspective of Archival and Information science.

ABSTRACTMusic and differences in knowledge ? a study of music teachers experiences with differences in musical knowledge. The purpose of this paper is to, out of a music teacher?s perspective, see if the differences in music abilities between 7th grade students are at all, or in some ways connected to the previous schools they?ve attended. I will also research in what areas, in the subject of music, students are differing more, as well as less, in their knowledge. The analysis is based on interviews with six 7th grade music teachers working in the Swedish nine-year compulsory school system.

Teaching preschool children about the environment. A comparative study of how two preschools work with environmental issues.My investigations are based on qualitative interviews and observations carried out at two preschools, one of which has a nature and environment profile while the other works in traditional ways with these questions. I sought to explore the ways in which pedagogues in each preschool raise environmental awareness and, more generally, awaken an interest in nature in the children. The consequences of methodological similarities and differences will be considered.This term paper concludes that the difference between an environmental profile preschool and a traditional preschool working on environmental awareness is not large. The knowledge gained by children in the latter preschool surpassed that gained in the former.

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

During the last few years the harwarder has developed from a prototype into a market product. Holmen Skog owns two harwarders and uses two more owned by entrepreneurs. In previous studies it has been shown that the harwarder was a slow and expensive forwarder. In this study the unloading at road-site was studied. The goal was to describe the differences in time consumption between unloading two-sided or single-sided (only from side of the road) and also the difference between unloading with three and four assortments in the carrier.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

This degree project has been performed with Mega Teknik AB in Landskrona. The project has resulted in a workplace for the cable installers of Mega Teknik. The workplace contains a workbench and a cart.The first stage in this project was to make an analysis of the current workplace to identify the needs the installers had.The different principle construction proposals of how the workbench would look like and which functions it would have was made during brainstorming, in groups and alone. These proposals were compared against each other using a functional analysis that has been put up to get the principle construction that fulfilled most points in this analysis.The proposal chose for further work was a cart and a bench with a module intends, the table got a formulation that creates a better reach for the installers.This proposal was generated in Catia V5 to get a better overview of the suggested proposal.During the primary structure phase drawings over all the products were made and the components were chosen. Calculations were made and the product got the dimension required.

The European Union has been working to promote equality between women and men for a long time. Despite this, Sweden still have a gender segregated labor market where men generally has the leading positions. According to European law the member states shall promote gender equality and to take all appropriate measures. Statutory gender quotas for company boards is one such measure that some of the European member states have implemented in national law. The Swedish law has no provisions governing gender quotas and therefore the purpose of this study is to explain how gender quotas for company boards relate to current law, both of European law and national legislation.

The aim of this work is to analyze if a change in the benthic community can be detected two years after a restoration of a small stream. The samples were taken in a small stream at Tinnerö Eklandskap just south of Linköping. In addition to the restored area, two reference sites upstream and downstream of the restored area were sampled to compare to the restored site. The method used for sampling of benthic fauna in the stream was kick sampling. ASPT, Berger-Parker and Renkonen-indices were used to find out if there was any difference between the reference areas and the restored area.

This thesis deals with the documentation of non-prioritised material during archaeological fieldwork. The main questions are whether there is a difference in the documentation of the non- prioritised material, between rescue archaeology and research archaeology and what the reasons for such a difference may be related to. Furthermore, the thesis deals with what arch-aeologists write say and do about the subject. To answer these questions, I analyse three different projects; Two research projects, Zvejnieki (Latvia) and Monte da Igreja (Portugal), and one rescue archaeological project, Gyllins Trädgård (Sweden).The most important result is that there is as great a difference between the two research projects as there is between the research projects and the rescue archaeological project. Many similarities can be seen in the projects conducted at Monte da Igreja and Gyllins Trädgård.

My purpose is to describe and analyse how care managers experience their position as middle managers in the public sector. I have used a qualitative interview method to answer this question and also to capture my six interview persons opinion and understanding of their own position as middle managers. From my six interviews I noticed some difference in their opinions about how it is being a care manger. The results show that the role as care managers have challenges such as to intertwine their own notion how the caring of the elder should be with strict politic decisions. Other challenges are the limitation of economic recourses and reorganisations.

The purpose of this study was to examine six girls and boys in grade 4 use of adjectives in narrative texts and examine students' perception and experience of writing from a gender perspective. The methods used were text analysis and an interview. The results showed that girls write more adjectives than boys, but no further significant difference in their use of adjectives was found. There was a certain stereotypical difference in which adjectives they wrote and their attitudes toward writing. Girls are more positive to writing and see writing primarily important for school, while boys think writing is important to succeed in life..

The goal with this examination thesis is to investigate the difference in carbon dioxide emissions between a building with a wooden versus concrete carcassing from a life cycle perspective. The huge amounts of carbon dioxide released into air from human activities must be reduced to prevent serious consequences. A way to limit this issue is through performing a comparative study where the result shows which of two products with the same function has the lowest emission of carbon dioxide, whereof the product with the lowest carbon dioxide pollution can be chosen.To be able to perform a study like this an object has been chosen and studies about life cycle analyses have been done. The rental square meter, the thermal conductivity value, the energy requirements and the placement of the building has been set equal in both framework types. There were solely dissimilarities of the two buildings taken into account when this comparison study was performed.The result of the study is that a building constructed with a wooden carcassing has the lowest amount of carbon dioxide emissions.

The objective of this thesis was to examine and analyse how various directors within old-age care, the resident-coordinator, nursing-staff, and the dementia-team apprehend the organisation of dementia nursing homes in the municipality. Our questions were the following:How important is it that the care-receivers are examined and diagnosed?Do the respondents experience difficulties with non-differentiated dementia nursing homes?Which are the advantages and disadvantages for care receivers/patients and nursing-staff if dementia care homes are differentiated according to the care-receivers dementia diagnosis and phase of illness?Are there alternative solutions to the way the municipality organise the residence for carereceivers today that might improve the situation for care-receivers/patients and nursing-staff?How does cooperation or the lack of it mint the conditions for care in dementia nursing homes?Which goals does the municipality have for the organisation of dementia care?Our approach was a qualitative method consisting of interviews to answer the objective of this thesis and our questions. Our findings are supported by a sociological analysis of organisations. Our findings show that there is a conflict of interest between the principle of permanent residence which imply that the care-receiver should not have to move against her or his will and between the use of differentiated dementia nursing homes.