Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat.

?Liberal Democracy? is a common term in political theory, and it is used as if it had a commonly Accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens?s political behaviour.This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to.

AbstractThis essay has as its purpose to discuss the current legal regulation of the concept of humanitarian intervention. The inconsistencies in the debate over the legal status of this concept, and the legal uncertainty it brings to the acts of states and the lives of their nationals is a motivating factor for the writing of this essay. However, it has been clear from the outset that the concept of humanitarian intervention is intricately connected to political and moral ideas and values. Thus, the attitude taken towards this doctrine will be highly dependent on the perspectives of the state, government or single author representing it.Following this starting point, the aim of this essay is not to present a single answer as to whether humanitarian intervention is, or is not, legal, but to research, compare and analyze the different arguments put forward in this subject in international law today. Hopefully, this will provide the reader of this essay with some insight into the sources of international law of today and how the principles of state sovereignty, non-intervention, the prohibition of force and the protection of human rights relate to the concept of humanitarian intervention.A frank overview of the UN Charter does not support use of force except in the case of self-defence or without a Security Council mandate.

Vården ska ges på den nivå som bäst är anpassad efter patientens individuella tillstånd. Patient väljer ibland att vända sig till akutsjukvården då vårdbehovet egentligen inte är akut utan bättre kan behandlas inom primärvården. Tidigare forskning påvisar att patienter föredrar att söka sig till akutsjukvården framför primärvården då den är mer lättillgänglig samt att den uppfattas som bättre. Att det är flera personer som är inblandade i beslutet att kontakta larmcentralen samt att det är ett svårt beslut framkommer också i tidigare studier. Syftet med föreliggande studie är att beskriva patientens beslut att ringa larmcentral i stället för att ta kontakt med primärvården.

Beef cattle wintering outdoors should be provided a shelter, e.g. a type of barn or corresponding. This type of production requires appropriate soil types and secured animal welfare. For example, a clean and dry resting place needs to be provided to the animals. To receive an exemption for buildings the farmer has to have something equivalent that provides an adequate shelter.

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an Accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

The European history of bath has its roots in the Greek culture about 2500 years ago. In every Greek town was situated at least one center of culture, a gymnasium, that contained bath establishements, areas for physical training, restaurants, librarys and readingrooms. Already 400 B.C. Hippokrates, founder of the art of healing, spoke for the waters important qualities in medical treatements. After the Greeks the Romans overtook and maintained the polished manners of bathing, and thanks to them the culture spread to the north of Europe. During the middleages the art of swimming was well respected among soldiers and knights, and was frequently practised in tournament games and competitions. At the same time the bathhouses were developed in the towns of Europe.

SUMMARYFor thousands of years horses have been at people's side. They have been used for transportation at war, to save time, manpower and money. For practical reason, man has forced the horses into narrow spaces. Stabling includes factors as feeding and bedding. In the boxes the bedding materials must be kept clean and maintain good hygiene.

Svensk titel:  På återseende om 20 år?Hur hålls relationen mellan kund och företag vid liv på en sällanköpsmarknad?- en studie av HusmanHagbergs relationsmarknadsföringEngelsk titel:  Will we meet again in 20 years?How does the relationship between a customer and company survive on a ?rarely buying market?? ? a study of the relationship marketing of HusmanHagberg Författare:   Emma Anderberg och Maria ÖhmanFärdigställd:  2007Handledare:  Nazeem Seyed-MohamedAbstract:During recent years a focus on the development of good and long-term relationships with the customers has replaced the single transactions that which have been the goal when using traditional marketing methods. To succeed on a tough and competitive market it is important for companies to develop good and long-term relationship with their customers. Working with relationship marketing within the estate agent market is especially complicated in many ways. An estate agency is a service company and works as a middleman between a buyer and a seller and therefore has a complicated relationship to its costumers.

Sammanfattning (for english: scroll down) Titel: Entreprenören i servicebranschen Seminariedatum: 2007-05-31, 2007-06-01 Kurs: SMT302 Kandidatuppsats 10p Författare: Jimmy Heijel, Lars Jacobsson, Fredrik Svensson Handledare: Elin Bommenel, Carl R. Hellberg Nyckelord: Entreprenören, serviceentreprenören, servicebranschen, service management, kontrollens lokalisering, innovationsförmåga, riskhantering, prestationsbehov och intuition. Syfte: Att med utgångspunkt i entreprenörers vedertagna egenskaper identifiera beskriva och analysera egenskaper som särskiljer entreprenörer i serviceverksamheter. Metod: Arbetet genom uppsatsen har följt ett kvalitativt angreppssätt där en deduktiv ansats använts. Två intervjuer har gjorts med entreprenörer verksamma i näringslivet.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

Lake Bornsjön is situated 30 km southwest of Stockholm in a rift valley lake and consist three basins outstretched in northwest-southeast direction. The surface area is 6,7 km2 with a maximum depth of 18,3 meters, a mean depth of 9,8 meters and a retention time of the water of 6,5 years. The drainage area is 42 km2 and consists mainly of arable land (ca 1000 ha) and productive forestry land (2500 ha), but in the drainage area there are also restored and fairly newly constructed wetlands.Today the Stockholm area receives its drinking water from Lake Mälaren, but if there would be any pollution of this source, Lake Bornsjön would act as the water source. The area surrounding the lake was bought already in 1899 by Stockholm Stad for protection of the lake and was taken over 1993 by Stockholm Vatten AB. It has been a water protection area from 1988 and it was also Accepted as a nature reserve in 1995.