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.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Today, companies can take advantage of mass intelligence by making use out ofcrowdsourcing. Crowdsourcing is a business model that uses the power of the collective bythe offer of a problem by means of competitions in various social media. The benefit ofcrowdsourcing is that the company gets more creative and creative solutions to the sameproblem, which would not have been possible if the company solved the problem internally.The larger mass gains an insight into the company, which in return also releases power tothe company's development. The study aims to examine the way in which citizens can beattracted to participate in the development of public transport using crowdsourcing. The studyis based on both qualitative and quantitative approach since the study has a qualitative pilotstudy.

This is a pattern project for textiles, with main purpose to develop and challenge my design process and to experiment with a mix of different printing techniques. The goal of the project was to create three textile individuals as representatives of my experiments, inspired by natural surfaces.The world of fashion have been an inspiration and has been the model for these textiles, with its powerful and playful patterns. With the world of fashion as a model, I also chose to work with the materials habotai silk and silk velvet. The qualities of these materials has also been influential in my design language.The work has been very focused on experiementation and exploration, and resulted in three printed fabrics that I have chosen to call Björkalm, Lindstam and Lavbädd..

This study aims to examine preschool teachers' thoughts about the child libraries functions. The purpose is to highlight preschool children's early read and writing skills, before they even can read and write, which is a theory called emergent literacy.This is made by conducting five qualitative interviews, with the intention to investigate how the preschool teachers think about the cooperation and the function of the child library, partly for their own work with the children and partly for their organization. By using a tablechart which shows each preschool teachers mostly common thoughts in the interview and by using a model based upon Harrysson and Joelsson (2006) model, which shows the functions of the public library in the society. The results of the study are presented in the four categories of the model which are; to borrow, to learn, to ask and to find, to reside. These are functions that the preschool teachers see with the library, for their work with the childrens' early literacy.

This study presents a methodology that enables the annual average power of a wind turbine to be increased by automatically optimizing it?s airfoil, twist and chord dis- tribution. As a part of the study the software SiteOpt has been developed. This software connects the open source software XFOIL with the blade element momen- tum theory. XFOIL gives lift and drag coefficients which enable the blade element momentum theory to predict the power of a wind turbine at different wind and ro- tational speeds.

The purpose of this thesis was to study a selection of Swedish government agencies and their usage of new media to convey information. We thought that the relationship between government agencies and the media should be addressed. This because of the current transitional period between traditional and new media. We have studied five different Swedish government agencies; Swedish Armed Forces, Swedish Tax Agency, Swedish National Institute of Public Health, Trafikverket and Sida.We used a qualitive content analysis and analyzed their homepages on the basis of six different criteria. In addition to this we studied their presence on external social communities and how the government agencies comply with the requirements of their communicative efforts.The study shows that the government agencies? media usage varies.

This thesis discusses the validity of the Capital Protection Rules under the new Companies Act.The areas of particular interest and cause for debate focus on the advantages and disadvantages for creditors under the laws regarding minimum capital requirements, capital distributions, stock acquisitions, stock minimization, loan restrictions and forced liquidation.How could creditors receive better protection?What changes would have to be made to the Capital Protection Rules to provide better protection and what would be the consequences of these changes to the shareholders, the government and the creditors.Could or should we model the Norwegian or American Judicial system in this situation?Included is an in depth report on the Swedish Capital Protection Rules outlining what they are, what they entail and what the reasoning was behind them. Also included are the EU equivalents and Norwegian and American Capital Protection Rules..

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 masters thesis is a gender study of the role of the artist in childrens literature of art. The study comprises forty-three childrens books presenting the life of a historic, contemporary or fictional artist. The books are published from the 1960s to the present day. They are written or translated into Swedish and available in Swedish libraries. The representation of the artist is examined separately in the text and in the illustrations.

The problems with train-induced vibrations are increasing with heavier and faster trains. Therefore the work with propagating vibrations is of outmost importance, and that is what this thesis relates to.To get a sensible idea of the propagation, calculation models are often used. Propagation calculation models takes into account factors such as distance to the railway, the ground material and the velocity and weight of the train. This work is mainly about finding suitable existing models and, if necessary, adjust them to be more useful with modern trains and railways.The report contains the work of adjusting one such model and does, despite the fully functional adjusted model, describe how much more there can be done within this topic. Finally, a few tips about specific areas that preferably should be studied to get even further knowledge about the troublesome problems from railways..

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.

In Trollhättan municipality approximately 700 school bus stops are in service. To ensure high quality of the performance of school bus operations, with focus on traffic safety, it was decided to conduct a survey of bus stops including assessments of risks.This master thesis aims to identify the factors affecting road safety at bus stops and pedestrian connections, and to conduct an inventory and analysis of selected sites in Trollhättan municipality. The work also aims to show examples of how risk assessment should be performed in future studies. A risk analysis model provided by the Swedish Transport Administration is supplemented and used in a field study. The risk assessment is based on, inter alia, traffic flow, visibility distance, lighting, speed of traffic and the presence of bus shelter.

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 .

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.