The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

Inadequate data quality has a negative effect for organizations, however utilization of modern technology and data analysis may shape new values for organizations. Our research has found that the quality of information in field reports for error reporting varies significantly. In many cases, the information in the field reports are deficient in such way that the field report need additional information from the sender, thus risking prolonging lead times in the error reporting process. More efficient use of information has become possible with today?s technology.

The thesis has investigated how Sandvik Coromant could implement the SMED principle on one of their grinders groups and what improvements it would lead to. The aim of the thesis is to identify the current situation and investigate how their setup times would be affected by SMED. The work initiated with a literature analysis about the SMED principles and then proceeded with an analysis of the current situation where the activity was time mapped. The analysis consisted of time trials of the process that the thesis would include. The time studies revealed opportunities for structural improvements to create environment for a more structured process.

The short term effect of phosphorus in sewage sludge was investigated to establish howmuch of this a farmer can grant him- or herself, if using sewage sludge as a phosphorusfertilizer. Possible differences in plant availability between sludge phosphorus precipitatedby iron, aluminum or calcium integrations were studied in a sandy soil at two pH levels.The sludges were analyzed using pot and incubation trials. As the intention was to investigategrowth limitation due to phosphorus deficiency, a soil with low phosphorus supplywas chosen as well as a low phosphorus application rate. Sludge corresponding to 12kg phosphorus per hectare was applied. Treatments fertilized by sludge were compared totreatments where 0, 6 and 12 kg phosphorus per hectare from mineral fertilizer was applied.Every treatment was replicated six times.

Aim: The main purpose of this thesis was to investigate how the employees experience theinternal communication and to examine the channels they communitace trough betweenthe departments at Blå Stället in Sweden. This task was given by the unit chiefs at thecompany who?ve seen a need to investigate and improve their internal communication.The goal is therefore also to produce concrete and well-founded proposals on how theinternal communication can bee improved at Blå Stället. Relevant Theoretical frame ofreference was internal communication, information, communication channels, formaland informal communication. To collect data from employees I made six interviews,one from every department and two informers.

The purpose of this work is to develop and test a design process where quick decisions and model building has a prominent role. The goal is to develop a number of products and build prototypes to be shown during the Carl Malmsten Furniture Studies spring exhibition 2012. I?m also writing a report describing my work.To reach my goal I have each day during the first phase conducted a short research and found a concept based on that days name day. Then I have continued in the workshop and worked with three-dimensional models.

With the Culture Survey 2009, the Cultural policy in Sweden has got a new direction. The new direction emphasises the importance of broadening the non-public funding for the cultural sector. The new direction opens up new phenomenon to establish themselves in Sweden. Crowdfunding is such a phenomenon. Crowdfunding is an online-method "by which the individual becomes financiers of projects and activities they have passion for" (Jakten pa? medborgarfinansiering, 11).

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

This study examined some contradictive results in a report from the Swedish board of Integration. The contradiction was concerning the Swedish populations dismissive judgments of experience a shared ground of values between the Swedish society and those witch are generally held within Islam. These dismissive judgments were given at the same time as the population reported to have a lacking knowledge of Islam in general. To test for psychological aspects of these contradictions, the analysis was based on the theoretical ground of Social Identity Theory and Theory of Attributions. The study used an existing survey that examines people´s estimations of their own and other members of society´s fulfilling of democratic values.

During recent decades several studies have investigated how different social roles and socialization processes between women and men affects our attitudes, values and priorities to environmental problems. Many empirical studies among the general public, indicates that women tend to show a greater environmental concern than men, because of women?s different health- safety- and risk perception. Even though the results are well established among the general public, when investigating if elected women in public offices tend to express a higher environmental concern, than do men, the results are not that clear. By using a dataset covering all the 290 municipalities in Sweden, this study aims to investigate if there is any correlation between the amount of female representatives in the municipality and the amount of emissions of CO2e per capita.

The aim of this study was to examine how the activities of two preschools develop the language in matter of the teacher?s work of procedure. The following research questions were essential for the survey and therefore formed the basis of the examination:How do the teachers in both preschools work in a language evolving way?What significance does the environment have for the language development?Are there similarities and differences between the preschools in their language development approach?The study is based on a qualitative method, where the teachers of both preschools were interviewed with the purpose of obtaining information. The teacher?s statements and interviews were analyzed in relation to previous research, where the theories of different writers form the base of the theoretical connection to the study.The teachers view in developing the language regarding to their aspirations in measuring the language an important position in their operation, can be portraied as the conclusions of this study.

AbstractMy purpose with this composition was to investigate how the pupils at the nine-year compulsory school year eight describe the subject sport and health in school. The results from the interviews were compared with some of existing ideas and theories that are used in work for health of today. The studies that earlier has been done in the subject have in the most cases had focus from an adult perspective, with a view to look at the subject sport and health. I choose to examine what possible experienced health factors from a perspective of pupils, witch are important for the pupils to reach physical between the subject, what did they learn about health at the lessons and how they define the conception of healthIn my qualitative study I used interview to investigate the pupils describe of the subject sport and health in school. The choice of method was inductive in purpose to develop ideas and hypothesis in the subject.

The purpose of this study was to examine how young people who have chosen not to drink alcohol experience themselves and their surroundings. The aim was to find out what role temperance plays in their perceived identity. I also wanted to find out how they experienced the views of them, temperance and the temperance movement in their surroundings. Finally, I was interested in the question about alcohol, witch significance they believed it had for them and their surroundings. As theoretical ground, I used Howars S.

The aim of the study was to see how men and women taken into custody care byLVM were described in the sentences through a gender perspective. The aim wasalso to lay more focus on young substance abusers and see in which extent youngsubstance abusers are judged to institutional care through custody care by LVM.Through a documentary study of 77 LVM sentences in Småland in Sweden, theintention of the study was to see whether women and men are judged and treatedequally or if gender makes a difference and in which way the judgement is different?The questions are in witch extent men and women are judged to institutional carethrough custody care by LVM and how the social indication LVM 4 § 3 b) are usedin the sentences when it is younger men and women that are substance abusers. Thestudy also covered a survey about how women and men are described in the sentencethrough a gender perspective and more focus is laid on younger substance abusersunder 30 years old. The methodological approaches that were used in the study areboth qualitative and quantitative with focus on the qualitative method.