Detaljplaneprocessen anses ga? fo?r la?ngsamt i Sverige och bidra till en la?gre nybyggnation av bosta?der. Samtidigt uppger ma?nga av Sveriges kommuner att de har brist pa? bosta?der. Regeringen har pekat pa? att planeringen bedrivs mer effektivt i Tyskland och Storbritannien.I uppsatsen undersöks detaljplaneprocessen i dessa tva? la?nder genom fallstudier.

Konvergerande ekonomier har gett upphov till nya behov sÄsom ett internationellt standardiserat redovisningssystem. I EU gÀller sedan den första januari 2005 för noterade företag International Accounting Standards Boards (IASBs) system kallat IFRS. Detta regelsystem styr bland annat vilken information som företag ska lÀmna kring sina finansiella instrument. Just dessa regler Àr dock i en utvecklingsfas, vilket ledit till att företag för 2005 Ärs Ärsredovisningar fÄtt vÀlja mellan att redovisa efter den Àldre standarden IAS 32 eller den nyare vid namn IFRS 7. Svenska storbanker har genomgÄende valt att redovisa efter den nyare standarden.Trots att införandet av IFRS 7 till stor del Àr motiverat av en strÀvan efter att öka anvÀndares förstÄelse för hur finansiella instrument pÄverka företags exponering för finansiella risker sÄ varnas det för att 2005 Ärs Ärsredovisningar inte alltid blir jÀmförbara, dÄ bland annat pÄ grund av den valfrihet som företag har.

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

IT-organisationer börjar ta större och större plats i bolags affÀrsverksamhet, och Àr idag Àven en av de största kostnadsposterna. I samband med detta ökar kraven pÄ den IT som levereras dÀr bland annat fler vill ha bÀttre insyn i vad som levereras och hur mycket leveransen kostar. Detta behov av insyn Äterfinns bÄde hos IT-leverantören och hos deras kunder. Problem finns emellertid att göra IT mÀtbart i finansiella termer.  IT Financial Management (ITFM) Àr Ànnu i sin linda, men Àr en arbetsprocess som tar sig an denna problematik; Att kunna ge finansiell data pÄ IT-tjÀnster. ITFM Àr en del av det vidare begreppet IT Service Management, vilket syftar till att beskriva hur IT som tjÀnst levereras pÄ bÀsta sÀtt till en kund.

Detta examensarbete behandlar utvecklingen av en kaffekvarn för HoReCa-sektorn, (Hotell, Restaurang, Catering). Kaffekvarnen Àr anpassad för bryggkaffe och arbetet har utförts i samarbete med företaget Crem International som hade önskemÄl om ny exklusiv kaffekvarn.I förstudien utfördes en marknadsanalys dÀr mÄlet var att fÄ synpunkter frÄn slutanvÀndaren angÄende den kaffekvarn de anvÀnder. De kommentarer som uppstod lÄg till grund för en kravspecifikation som sedan kompletterades med de krav Crem International satt upp. Kravspecifikationen följdes av en konceptgenerering dÀr formsprÄk, detaljer och funktioner utvecklades. De koncept som genererades utvÀrderades tillsammans med företaget för att efter omarbetning resultera i ett nytt koncept.

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

Företagens personal Àr idag en stor resurs, i mÄnga företag en av de största, men kan trots detta inte tas upp som en tillgÄng enligt dagens redovisningsstandards. Det finns idag mÄnga olika normgivande organ men det Àr FASB (Financial Accounting Standards Board) som har sammanstÀllt de tre kriterier som en resurs mÄste uppfylla för att tillgodorÀknas som en tillgÄng i företagens redovisningar. De tre kriterierna Àr: att resursen skall förvÀntas innebÀra ekonomiska fördelar för företaget i framtiden, den skall kontrolleras av företaget samt att den skall ha uppkommit som en följd av en intrÀffad hÀndelse. Ett av problemen med humankapitalsredovisning idag ligger i att företagen inte anses kontrollera personalen pÄ ett sÄdant sÀtt som FASB krÀver. Detta kriterium brister i och med att personalen kan gÄ hem nÀr arbetsdagen Àr slut eller sÀga upp sig nÀr det sÄ vill.Företagen kan idag synliggöra sitt humana kapital genom en tillÀggsnot eller som ett supplement till de traditionella Ärsredovisningarna.

The amount of mergers and acquisitions between international and Swedish actors increased due to the Swedish entry in the European Union. In many cases, conflicts between manage-ment and employees made visible the cultural differences between nations and organisations. As a result of these conflicts many companies experience difficulties in operating on the Swedish market and in some cases they have even been forced to leave it.The starting point of this study is analysing how the management at a foreign company in Sweden, that has undergone a merger, has been affected in the meeting with the Swedish business culture. The analyse has got three different perspectives as a base; management, market knowledge and culture.This study is accomplished on the basis of a deductive approach. It is a case study where the empirical foundation derives from five interviews.

Forskningen kring effektiva marknader a?r uppdelad; ena sidan pa?sta?r att marknaden a?r fullsta?ndigt effektiv och det inte ga?r att skapa na?gon form av o?veravkastning. Andra sidan ha?vdar tva?rtemot att endast historisk information reflekteras i dagens priser. Pa? kort sikt kan det finns en viss ineffektivitet och de flesta erka?nner att marknaden inneha?ller anomalierSyftet med denna studie a?r att underso?ka om det existerar systematiska fel betra?ffande informationsflo?den som pekar mot att den svenska aktiemarknaden inte a?r av semi-stark form eller stark form av effektivitetVi utga?r fra?n tre metodologiska sta?llningstaganden; utga?ngspunkt, forskningsansats samt kunskapssyn.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

AbstractThis bachelor thesis was performed at the Royal Institute of Technology in Stockholm on behalf of the Land Survey Authority. The thesis is about fish conservation and division of fishing water at official duty. It is the Land Survey Authority that examines division of fisheries, but before a case can be implemented, certain requirements must be achieved such as FBL 3:8, which prevent divisions that are deleterious for fish conservation. The purpose of this thesis is: to obtain a clearer view how FBL 3:8 should be applied in practice, how the application differs between the offices in central Sweden, and how fish care is regulated at both international and national levels.At an international level, in EU the commercial fishery is regulated through the common fisheries policy (CFP). The fisheries policy consists of a reform that will last for 10 years.

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.