The agriculture of today is getting larger and larger and it demands more efficient machines to handle these larger units. But all farmers don?t have the opportunities or don?t want to expand. What should they do if they want to remain on the farm? An alternative is to start a farm shop.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

This investigation is a pilot survey whose main purpose is to investigate with work evaluation and attitude analysis whether the orthopedists and surgeons work can be equaled, why the wages differences exists between women and men, and also which preventive measures the organization can use to even out the wages differences between the genders. In relation with the investigation I have applied the reflexive way of thinking to establish which difficulties come up in the work of gender-equality.The result?s from work evaluation displays that the works are equivalent but the salaries are not, which can depend on value discrimination,gender discrimination and the organization theory.Wages differences between women and men depend on, according to the informers, partly by historical explanation and partly by the old directors who was allowed to retain regular salary when theypost transformed. The common point of view is that men have a larger work experience and therefore a higher salary.The managements attitude towards gender-equality issues is of absolute importance in order to achieve and bring a change within the organization.The measure positive special treatment is proposed to be used as an improving method to achieve (gender)equality between the posts and to even out the wages difference between the sexes.To establish whether or not gender discrimination exist in the investigated organization there needs to be done a whole lot supplementary studies like a complete wage (salary) mapping which includes all supplements and more interviews among the organizations all occupation groups..

The purpose of this study is to investigate how activities in elderly care matters to well-being among elderly people, from both user perspective and staff perspective. The study is made out of a qualitative method, this to create a deep-going understanding of how the people participating in the investigation are experiencing the impact of activities on well-being from their unique situation. Personal interviews have been used as method. Six persons were participating, three elderly persons and three persons working as staff. All interviews were made in a ?short-time? ward in the county of Västernorrland.The result of the investigation shows that the elderly people that were interviewed not directly related the participation in activities to feelings of well-being.

The aim of this study was to describe and analyze how social workers working in social services using evidence based practice with special focus on the clients? experiences and wishes as source of knowledge in collecting information, assessment and decision. To get to the social workers experiences and descriptions we used a qualitative method with semistructured interviews. The empiric material of the study consists of eight interviews with social workers working in different social offices in different areas, in southern Sweden. The main result of this study was that social workers use clients? experiences and wishes differently in different parts of the investigations.

This work consists of two studies. One is based on an inquiery to nurseries with production of woody plants, and the other on visits to gardencenters, primarily in Skåne but also in Stockholm. Inquieries where sent to 87 nurseries, 48 of them replied. The purpous of the inquiery was to make a thorough investigation of the ligneous production at the Swedish nurseries, what is produced and in what quantities. Within the inquiery was also a thorough look at the fruit tree production. This to be able to conclude what cultivars that are produced and how large part of that production that is certified according to the Swedish Board of Agriculture (SJV).

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

The aim of this paper is to investigate how well information and communication technology (ICT) is implemented in the new teacher training program in the subject of Swedish and how this is presented in the applications for examination licence to the National Swedish Agency for Higher Education. This is an interesting field of study, since ICT has been selected, by an investigation chosen by the government to be one of four overall perspectives that are supposed to permeate the teacher training program. There have been several difficulties involved in this project of which one has been the extent of the material.  27 applications and all curriculums in the subject of Swedish belonging to them have been examined. Another difficulty was that the applications and the curriculums are written by different persons under different conditions such as time and resources.

To be able to adopt, the future adoptive parents must participate in parental education and have a home investigation done. The home investigation is extensive and great demands are made on the parents. The purpose with this study was to get an insight and understanding in the parents? thoughts and feelings about the demands and expectations that are made on them during an international adoption. To answer this, we used these questions: Which demands and expectations are made on the future adoptive parents by the home investigator and the parental educator? How do the future adoptive parents experience the demands and expectations that are made on them before an adoption? Does the apprehension about the demands and expectations differ between the future adoptive parents and the home investigator contrary the parental educator? We used a qualitative method, interviewing four couples of parents, one home investigator and one parental educator.

The purpose of this study is to investigate how to use remote sensing data when making a forest management plan. The main focus of the study is to compare different methods to identify forest stands of a forest property, and by manual measures and estimates try to evaluate the quality of interpreting data. This report is based on survey questions sent to five different organizations working with remote sensing data. Only two of these where willing to participate in this investigation. The organizations where asked to analyze the same forest property and divide into compartments and make estimations of volume, basal area etc. in every stand.

The purpose of this investigation is to compare the teaching in reading of three pedagogues in form 2 in three different schools from a second language perspective. Among other things it implies to investigate how the pedagogues think of teaching in reading and the reading field to be compared with if these fields are adjusted to a diverse cultural perspective. This investigation is carried out through observations and interviews. To compare the schools they have been picked out from the number of pupils and the number of second language pupils, that is 15 %, 67 % and 95%. The investigation also includes how the pedagogues weigh the pros and cons within reading and working methods.The further reading is built upon theories and previous research that have an attachment to the view of the sociocultural and the diverse cultural perspectives of teaching.

The voltage regulation in Fortum Distributions medium voltage network in Stockholm does not work satisfactory. This results in too high distribution voltages with many customer complaints as a consequence. The reason is the model responsible for compensating for voltage drops in the distribution network. Despite several adjustments Fortum has not been able to find the source of the high voltages and has therefore appointed an investigation in the form of a thesis work.The aim of this investigation is to locate the error and to produce a proposal regarding the solution of this error using the existing system, common industrial knowledge, state of the art research and the option to use voltage readings from the different substations.The conclusion of this master thesis is that the largest contribution to the high voltage levels is made by the large compensation for distribution loses. Furthermore an additional error in the model has been found.

The aim with this master thesis is to analyze a scientific material concerning the context between learning and child/student development, and factors which controls process of learning, to create an image with quality account and teaching in mathematics, which then can raise the mathematical knowledge among students.The phenomena which stand in focus for the investigation is: why there is a negative tendency for development of knowledge in mathematics, among the Swedish students that TIMSSs investigations showed in intercultural comparison within the years 1993, 1999, 2003 and 2007.The method is the ethnographical method, which is based on: analyzing scientific theories about learning child/student development, factors which controls process of learning, and factors which controls process of learning the most and qualitative empiric investigation with qualitatively analyzes the questionnaires, which is about factors which are controlling the process of learning and factors which are controlling the process of learning the most.Result of the theoretical and empiric analyzes shows that factors as school environment, attitude for subjects and teaching, controls and influence the learning. To end a unenthusiastic tendency as a negative development of mathematical knowledge among students that is shown in TIMSS investigation and to elevate the students' performance in mathematics, an elevated qualitative account and teaching in mathematics, by the factors named. Safe school environments as the intercultural meeting place, the teachers influence part to the students' subjects' attitude in mathematics and goal related grading criteria in teaching, is all required for e qualitative teaching in mathematics..

AbstractThis essay is an investigation where I try to gain an increased knowledge of the three assistants? (in the mentally disability profession) opinion about their education and their first years in their profession. I have also tried to answer the questions whether the course mentally disability/functional gives the students a good start in their profession, if there are any flaws or if something is missing in the course or if they can think of any improvements to make the course better.This investigation is performed as a qualitative interview study where three women were interviewed about their education and their first years as assistants? (in the mentally disability profession). All the interviewed women have been working in the care activity for two or three years since they graduated.

Ett av de stora problemen med gestigenkänning är det som kallas segmenteringsproblemet. Segmenteringsproblemet är problemet att hitta var en gest börjar och var den slutar, d v s att segmentera upp gester. I detta arbete testas en lösning till detta problem då gester består av figurer ritade i luften. Lösningen går ut på att använda två stycken artificiella neurala nätverk av strukturen FeedForward. Det ena nätverket tränas på att känna igen när handen accelererar från stillastående, vilket representerar starten av en gest, och det andra tränas på att känna igen när handen saktar ner till stillastående, vilket representerar slutet av en gest.