The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The environmental requirements and laws on combustion engine emissions are very tough today andthey will become even more stringent in the future. To achieve these requirements there are highdemands on the control systems for these engines. An improved precision in the measurement of anengine's speed and position gives the electronic control system an even better timing when it comes tofuel injection and ignition. This makes the engine more fuel efficient, reducing the emissions. This thesisis part of a collaborative project between Hoerbiger Control Systems and subsidiaries.

In the thesis we have shown that it is possible with current technology, to buildneighborhoods that are largely self-sufficient. We have obtained some information aboutongoing work in the field of energy efficient buildings and active house which we have usedto develop a model. The feasibility study for Ranagård we have e.g been forced tofollow laws on groundwater covered, resulting in the construction of basements for singlefamilyhome is not possible. The model that we have built up overtime has been the central part of the work. The model illustrates very well what an activehouse neighborhood means and potential of such an area.

Child sex tourism is a growing problem in todays globalized world.This paper is conserned with the problems of those who isn't sexually drawn to children when they are in their own community but who, on their travels, sexually abuse them.The aim of the study is to analyze what makes people commiting sex crime abroad, and breake those laws which, usually, are in line with the persons own values and normsystems.What impact has travelling and tourism on the behaviour of the individual? And which social factors makes people into sudden offenders? By comparing the litterature on child sex turismwith theories in sociology and criminology you could se some factors of and structures in society contributing to the issue..

The purpose of this essay is to study the crimes and punishments in the Roman army, how ancient authors describe this phenomenon and the differences between the authors descriptions. The results of the essay are that the authors mostly describe crimes such as mutiny and desertion. Ruffus is the only one who mentions and describes other types of crimes than mutiny and desertion, such as theft, rape and disobedience. The reason why there is a difference between Ruffus and the other authors are that Ruffus wrote a collection of laws in the Roman army but the other authors wrote biographies and histories and therefore they only mentioned the most dramatic thing that happened, such as a mutiny in the army for example..

My aim was to get a deeper insight about the parish clerk and how this profession has changed over time in Sweden from the Middle Ages up to the eighteenth century. Who was the parish clerk? Is it possible to find out in what way his duties changed over time? The information mainly derives from written historical sources, such aslaws. It seems like the parish clerk in the countryside often was a layman whom had to be approved by the parish, the parish priest or the bishop. His position in the early Middle Ages seems to have taken the form of assistant to the priest, participating in the liturgy.

The aim of this study is to investigate variations of conceptions among prison librarians, concerning mediation of information from an ethical perspective. We have performed interviews with nine librarians and used the phenomenographic approach when analyzing the material. Sixteen categories of conceptions were found, distributed on four aspects of the phenomenon, the act of mediating information to inmates. The results show a variety of conceptions among the librarians. The four aspects cover conceptions about the inmates as users of the library services in prisons, conceptions about the information need of the inmates, conceptions concerning policies, guidelines and laws and conceptions about information access in the prisons.

This study is a discourse analyse of texts concerning the criminalizing of bestiality andonthological questions around it. This essay has been written as an qualitative analyse of three media texts: Swedish and Danish animal protection laws, interpellation of criminalizing bestiality in Swedish Parliament as well as the discussion forum, "Nordisk Zoofil Forum".The study indicates that bestiality can be understood as inacceptable through discourses about normality, naturalness, moral, sexual pleasure or discourses which comprehend sexual abnormalities as a consequence of each other. On the other side bestiality can be understood as unaccebtable through discourses about sexual needs, sexual identities, love or sexual pleasure. Also the idea about one practising bestiality seems to be gendered as a male person..

An LSS officer?s activities are governed by laws and regulations and it has great power in influencing the individual's situation when reweaving its case. Officer?s actions have effects on the applicant and it can use its power and not look after the individual's best. Its interest can lie in community and his own position.

Denmark, Germany and Sweden are along with 24 other countries members of the European Union. Being part of the European Union also means being part of a European market. Within the union barriers for trade has been abolished in order to create more open market. This open market has also contributed towards a more globalized market for dairy products. What used to be a domestic market has become globalised with increasing trade among the members.

Vatten är en av jordens livsviktiga resurser, en resurs som hela tiden minskar. I delar av världen råder akut vattenbrist och ofta återfinns industrier med hög vattenanvändning i områden med begränsad vattentillgång. En av dessa industrier är textilindustrin. Vid textil beredning är vattenförbrukningen mycket hög och avloppsvattnet är ofta mycket förorenat. Vattenfrågorna inom textil produktion har fram till idag inte uppmärksammats i lika stor grad som arbetsrätts- och kemikaliefrågorna.

The terror attack in New York year 2001 was a turning point in international politics. New policies were reformed in both USA and EU to secure their citizens from terrorism. The power of the institutions has developed and the question is; how does the new security policy affect people?s freedom? Is it the agencies new policies that are restricting the freedom or the actions of a terrorist? The purpose of this study is to examine if the security policies in USA and EU are protecting their citizen?s freedom. Many individuals are not aware of how much the security policies are affecting their lives.

The essay studies Romania and the Roma in the country as a minority from an Europeanization perspective.The aim of the essay is to study EU´s impact on Romania in general through Europeanization and to illustrate this Europeanization by studying the situation of the Roma in particular.The paper focuses on Romania´s Europeanization process and the Roma as a minority. It looks at how these mechanisms have affected Romania´s efforts to prohibit discrimination and to promote Roma´s rights.Heather Grabbes´s Europeanization mechanism; models, money, gate ?keeping, benchmarking and monitoring, advice and twinning is the framework for the essay. Besides this Claudio Radaelli´s definition is used because it is broad enough to cover different areasThe conclusion is that Europeanization has affected Romania in its adaption to EU membership. Romania has been affected by a top-down Europeanization process.Regarding the Roma the conclusion is that the mechanisms have pushed Romania to focus more on the Roma.

With this master thesis I wanted to find out whether Erik Fichtelius, an SVT employee, interview project with prime minister Göran Persson is acceptable according to the public service ideology. In order to do that I used Swedish newspaper articles to analyse the so called Fichtelius affair. I also gathered material on SVT and the public service ideology. The master thesis is based on sociologist Manuel Castells theories on mass media and television as presented in the Information Age. Castells claims that in our time different areas, such as politics and television, are melting together.

The thoughts of a common school for all children have been around since the 1800?s but was something that was introduced in Sweden first in 1962. When the curriculum for primary school came in 1980 there was a new concept, a school for all. With a school for all it was aimed that all children should have the right to participation and a common education no matter what needs they could have.During my education I have come across the concept a school for all and that is something that interested me. Today?s curricula and school laws aim to ensure that all children have the right to equal education and inclusion whatever needs you have.The purpose of this study is to find out some pedagogues? thoughts and work around the concept a school for all.