Laser for material processing possesses a number of advantages which mean that it has been and will be an important component for a wide range of industries' future development. Cutting materials processing is the dominant use of laser technology and has revolutionized the manufacturing industry. The aim of this thesis is to describe the principles of metal cutting by laser, how laser cutting is applied in practice and to identify how Swedish companies are using laser cutting. For the theoretical and technical description of laser cutting literature studies are the primary source of information. The empirical basis for the mapping of the Swedish industry for laser cutting is grounded on a survey; this includes Swedish companies that use laser cutting in their production.

This paper concerns the freedom of speech in our democracy and the principles underlying the restrictions. The study is aimed at using a descriptive theory to provide a useful basis for analyzing a justification of the role behind freedom of speech and its limitations. The analysis is made on the basis of the Swedish parliament debate in the form of motions and the non-governmental organization Swedish Helsinki Committee's report. The study has a focus on the law of hate speech and will be done with an idea centred analysis. On the basis of democratic theory, the central role of freedom of speech was clarified on the basis of a clear need for a reliable communication.

The development of higher education in Sweden poses new demands on higher education libraries. One way of meeting these demands has been to develop Learning Resource Centres (LRC), a concept that is relatively new in Sweden.The aim of this Master's thesis is to identify how the LRC-concept has been designed and integrated in three Swedish higher education institutions: Stockholms universitet, Lärarhögskolan i Stockholm and Göteborgs universitet. The thesis also aims at investigating what the Learning Resource Centres mean to the seats of learning, and in turn, the views of concerned parties in relation to the integration.The method used for the study is qualitative and based on interviews conducted with Learning Resource Centre staff, academic staff and principles or deans. In addition to this, strategic documents from the examined seats of learning are studied.Even though most Swedish Learning Resource Centres have used British Sheffield Hallam University's Adsetts Centre as their model, our study shows that the Swedish Learning Resource Centres of today have developed in various ways, due to local conditions; therefore, there is no definitive model for Swedish LRCs.In our opinion, one of the most important characteristics of a LRC should be its integration in the academic life of its university. There does not seem to be a "recipe" of how to conduct this integration.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Students at Jönköping School of Engineering were given an assignment from Jönköping municipality, to evaluate their decision support system, QlikView. The students have also developed proposals for improvement with focus on usability.The Jönköpings municipality has currently got 11000 employees and consists of nine different administrations. The target group for QlikView is approximately 600 first-line managers.The intention of QlikView is that the users can get an overall picture of their business by having all information in just one system.The purpose of the thesis is to obtain a picture of what the users think about the system today and present relevant suggestions for improvement, which the Jönköping municipality can use when the introduction of the new version of QlikView takes place. The research questions that the study aims to answer are:? Has QlikView got a user friendly interface?? How can the interface be improved to become more user friendly?Theories that this work is based on is Jacob Nielsens ten usability principles and Ben Schneidermans eight golden rules.

Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.

Students at Jönköping School of Engineering were given an assignment from Jönköping municipality, to evaluate their decision support system, QlikView. The students have also developed proposals for improvement with focus on usability.The Jönköpings municipality has currently got 11000 employees and consists of nine different administrations. The target group for QlikView is approximately 600 first-line managers.The intention of QlikView is that the users can get an overall picture of their business by having all information in just one system.The purpose of the thesis is to obtain a picture of what the users think about the system today and present relevant suggestions for improvement, which the Jönköping municipality can use when the introduction of the new version of QlikView takes place. The research questions that the study aims to answer are:? Has QlikView got a user friendly interface?? How can the interface be improved to become more user friendly?Theories that this work is based on is Jacob Nielsens ten usability principles and Ben Schneidermans eight golden rules.

SammanfattningUngdomar med antisocial problematik är en svårbehandlad grupp där ingen specifik metod har visat sig råda bot på hela problematiken kring ungdomen. Bäst utgång att behandla ungdomar med beteendeproblem återfinns inom institutioner som har en enighet i personalgruppen kring de teorier som är gällande inom verksamheten, så kallad behandlingsintegritet. Syftet med studien var att granska om personalgruppen på en behandlingsverksamhet för ungdomar har ett gemensamt förhållningssätt utifrån de miljöterapeutiska behandlingsprinciper som vägleder verksamheten. Syftet konkretiserades utifrån följande frågeställningar: 1. Vilka behandlingsprinciper är vägledande inom verksamheten? 2.

För att attrahera kompetent personal till högskatteländer finns behov att kunna tillförsäkra dem en viss disponibel inkomst. Avtal om nettolön har därför blivit en vanlig företeelse vid förflyttning av personal utomlands. Arbetsgivaren betalar då den inkomstskatt som belöper på arbetstagarens ersättning. Redan 1977 fastslog Regeringsrätten att nettolön måste räknas om till ett bruttobelopp innan den kan tas upp som skattepliktig intäkt. Hur själva beräkningen ska ske har varit föremål för meningsskiljaktigheter med avseende på huruvida skattemässiga avdrag ska tas med i beräkningen av bruttolönen eller endast dras av efter det att bruttolönen fastställts.

Each year approximately 2,000 new detailed development plans are accepted in Sweden. When an area is covered by a new detailed development plan, it is often necessary that land has to be acquired to adjust the property units to the new plan. The owner conditions of the property units can usually be adjusted through negotiations between the seller and the buyer. But in some situations, when no agreements can be reached, it is possible to use coercive measures to purchase the land. Compulsory purchases are only permitted when certain legal criteria?s are met.

Dementia may cause difficulties in communicating. People suffering from dementia are therefore often described as being unable to take part in meaningful conversation. The responsibility to create understanding in a conversation is shared by all participants. By means of different strategies, participants in conversation can construct understanding through collaboration. How these strategies are utilized in conversation where one or more of the participants suffer from dementia is relatively unknown.

In speech and language intervention, the ability to interact is seldom evaluated; rather intervention is evaluated in terms of improved testresults.  If goal-setting in intervention also is based on everyday communicative needs, the relevance of the treatment may be increased and intervention outcome may be implemented in the patient?s natural environment.The present study, as part of a research-project, is based on analyses of interaction and interviews to examine everyday conversations and speech and language intervention. The aim was to explore if there is a relation between everyday communication needs and goal-setting in speech and language intervention for people with aphasia. A further aim was to investigate if there are everyday communicative needs that may form goals for speech and language intervention.Two individuals with aphasia and one individual with both dysarhtria and aphasia participated in the study. Three speech and language pathologists and two relatives also participated in the study.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

This essay deals with the rationale and aims for doing cultural or aesthetic activities and projects in schools, and gives special focus to a specific group of students, attending schools provided at special residential homes for young people (sa?rskilda ungdomshem). These homes receive young people with psychosocial and substance misuse problems and who show tendencies towards criminal behavior. The essay investigates how working with a cultural project in schools at these residential homes is justified and also elucidates how this specific group of students and their problems are constructed in the documents surrounding the project. The essay will further ponder over possible educational and pedagogical consequences of these constructions.The investigation has its theoretical frame work in curriculum theory.

Objectivity is often emphasized as one of the fundamental principles for the auditing profession and is also a requirement for preserving satisfactory professional practice. The multiple company scandals in the first decade of the 21st century have created distrust for auditors? capability to maintain objectivity. The purpose of this study is to contribute with a new way of thinking when it comes to the factors that affect objectivity. Earlier studies have indicated that personality factors may affect work performance in many different fields and this study is exploring the connection between separate personality factors, and the capability of less experienced auditors to maintain objectivity in the relationship with dominating and demanding clients.Data was collected through a survey that was divided into two separate parts where the first part measured the participant?s score on different personality factors, and the other part measured the participant?s score on perceived objectivity.