The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have Accepted certain restrictions of his or her religious freedom.

This paper deals with breaks in upper secondary school. The aim with the study was to study the function of breaks for upper secondary students by investigating students? activities during breaks with the main issues: ?what does the students do during breaks??, ?how do they experience breaks?? and ?What is the relation between breaks and lessons??.A combination of the two complementary methods observation and interview was chosen to study this. The study was executed on an upper secondary school during one month. I have visited the school several times every week and written daily notes over my observations.

After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was Accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.

The world has changed its understanding of environmental issues dramatically and more people are showing awareness of social and environmental problems. Various stakeholders have increasingly begun to show an interest in how companies are taking responsibility for their actions. This has led to an improved activity amongst organizations to make their production consequences positive. They work with Corporate and Social Responsibility (CSR). In order to communicate their responsibilities, many companies work with CSR and ethical guidelines.

The increasing importance of human rights within the international community over the past fifteen years has raised the issue of humanitarian intervention. This concept is a complex one, and in the debate surrounding this issue can be heard arguments from and within legal, political and ethical standpoints. There is not yet a unified definition or agreement as to the nature of humanitarian intervention but it is clear that it is an important issue internationally and it is therefore interesting to see how this has affected the debate within individual countries. This study will thus examine the international development surrounding humanitarian intervention in relation to the official position taken by the Swedish government. The developments and discussion surrounding humanitarian intervention internationally and two central difficulties within this concept, legality vs.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

The purpose of this study was to create a deeper understanding for, and shine a light on the exit process for former criminal gang members. Which conditions appear to be important and what may constitute the enabling and inhibiting factors of an exit process? The study was based on qualitative semi-structured interviews with respondents who themselves have experience of a criminal lifestyle and gang affiliation, and with professionals in social work. Our theoretical approach is based on Helen Ebaugh?s definition of an exit process, labeling theories, strain theory and control theory.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

In this study, we have explored a new area called ?gamification? ? a word and concept that was first introduced on the Internet autumn 2010. Gamification concerns integrating game design, with emphasis on game mechanics and game dynamics, into non-gaming contexts ? such as marketing. At its basic definition, it concerns the process of transforming all kinds of activities into games.

Alcohol and drug abuse is something that undoubtedly exists in our society today. Our interest in this area was inspired by an earlier study of the influence of socialization on these dependencies. From this we developed new hypotheses concerning men and women?s drug and alcohol abuse. The main purpose of this study was to highlight the experiences and reflections of six women and seven men on their own alcohol or drug abuse.

Sewage sludge contains plant nutrients and has earlier been utilised as fertilizer to cropland. Unfortunately not only plant nutrients but also heavy metals, pathogens and organic contaminants tend to accumulate in sludge. The suitability to use sewage sludge in agriculture has therefore been subject to several discussions over the years. The Swedish food industry does no longer accept sludge as fertiliser for Swedish producers. In 1999 the Swedish parliament Accepted several objectives for environmental protection. In order to prevent environmental pollution and further exploitation of the earth crust, one of these objectives confirm that phosphorous from sewage shall be recirculated to arable land.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, Accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

The legal right to take time off from work to care for one`s children has been regulated in Swedish law since late 1930. This right was limited to mothers and was provided under restricted forms. There was a long qualification period and the length of parental leave was limited.Since then, the right to parental leave has been extended through several modifications of the law. The question of equality in both the labour market and the private sector has been one of the greatest forces behind these changes. By including men in the right to take parental leave, the work place has become more equal and it is now considered a natural part of the employee?s life to request time off to care for children.Labour Arbitration Court has shown through its case law that equality in the work place is of the utmost importance and has shown its support in this matter through its judgements.

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.