Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The thesis presented in this report has been made on behalf of Scania and their basic frame design department with the subject to solve an implementation of a weight sensing system in the chassis. The system is supposed to be implemented in the seat springs, and the reason for this is that all the force will have to go through the weight sensing transducers. With all the force going through the transducers the weight sensing system will not be sensitive for the differences in tolerances from manufacturing. The transducers could be pre-calibrated to avoid a calibration of the whole vehicle after it?s completed from the manufacturing line.Weight sensing systems is today a reality in trucks with air springs.

The purpose of this thesis is to clarify the concept of ?managing diversity? and to describe how it appears in the Swedish school, in the classroom as well as in the organisation. To support the study, interviews have been carried out with principals and teachers in three different Swedish schools.The thesis is divided into two sections; a literature study and an interview section where we describe the thoughts and knowledge of principals and teachers. From a diversity point of view, we discuss the relationship between documents, organisation and teaching.The study described in this thesis shows that managing diversity has not yet had its break-through in a Swedish school context. The official curriculum of the Swedish school system values diversity, although the directives are unclear as to how the managing of diversity is to be carried out in reality.

This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

The main purpose of this study has been to survey the pupils? general comprehension of the content and aim of Swedish as a subject in upper secondary school and their attitude towards the subject. Furthermore the study aims at discerning whether there is a distinguishable difference between programmes with vocational and academic character.The study is based on the results of 101 answers from students in an opinion poll handed out at a Western Swedish upper secondary school. Throughout the analysis the results of the two programme groups have been weighed against each other. The result of the survey shows that:? The understanding of the aim and content of Swedish at upper secondary school is acceptable as a whole.

This is a bachelor thesis that studies and discuss the question: How can we develop our individual narrative technique with sound design in a Swedish drama production? We have done research and empirical studies. We have analyzed movies to get an idea how we use the sound design in Swedish drama productions today. We have produced a movie that gives sound the biggest part. Key words: Swedish drama production, narrative technique, sound design .

The aim of this study was to compare activity, lying down and getting up behaviour, weight gain and cleanliness in heifers in cubicles versus on deep-litter. The study was conducted from autumn of 2005 until autumn of 2006 in a commercial organic dairy herd with 340 cows. In 2005 the farm rebuilt half of the young stock accommodation from deep-litter pens to cubicles. The experiment used 150 heifers of the breeds Swedish Red, Swedish Holstein and crossbreeds between these, all born on the farm. The animals were divided into three blocks based on breed and within each block they were sorted after increasing age. The youngest heifer in each block was randomly allocated to one of two groups, cubicle or deep-litter pen.

AbstractThe purpose of this essay is to analyse and interpret artist Hans Hedberg?s monumental, ceramic reliefs in Sweden and France. Hedberg is internationally famous for his ceramic fruits and eggs in different glaces and formats. A mostly unknown side of his artistic production is that he produced about 50 ceramic reliefs during the 1950s and up to the 1970s in public buildings. Hedberg was one of very few foreign artists in France, who, during a long period of time, produced monumental, public reliefs for the French state.

This paper deals with the use of Internet at Swedish public libraries. The author asks whether public libraries should or should not limit access to information available on the Internet. Starting from the American discussion, concerning Internet at public libraries, the author shows the Swedish attitudes. The paper demonstrates that many Swedish public libraries have adopted rules forbidding retrieval of certain kinds of information, such as hard-core pornography and racist propaganda. The persons in charge of such actions claim that public libraries should provide high-quality educational literature and should not spread mass-produced, provocative information.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Throughout its wide distribution in the northern hemisphere, the golden eagle occurs in a diverse range of environments, e.g., mountainous, forest and open areas. The literature on juvenile golden eagles is limited, and this study provides further knowledge on habitat use and ranging behaviour during the post-fledging period in boreal Sweden. A total of 14 golden eagle juveniles were tagged with GPS transmitters during 2010 and 2011, and nine could be followed during the entire post-fledging period from fledging until migration. The juveniles fledged at the end of July and beginning of August and initiated migration during October and beginning of November. The length of the post-fledging period, until migration started, ranged from 49 to 97 days. During this period, the juveniles? distance from their natal nest and their GPS height increased with time as their flying abilities developed.

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council?s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review.

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

The purpose of this essay is to see if the Swedish nationalist party?Sverigedemokraterna? use religion rhetorically in their paper SD-Kuriren, and if so,then how? The method used to examine this is called rhetorical analysis. Furthermore, thetheory to explore how religion is used rhetorical is Said's Orientalism.The results show that religion is used rhetorically in the articles. Islam is explainedfrom our point of view in the west, and not their own. Islam becomes a religion that is faraway from what the Swedish culture is like, and also a religion that is violent andirrational compared to the Swedish culture, but also other religions, such as Judaism.Also, religion is used rhetorically to show that Islam is the opposite in relation toChristianity and Judaism..