Hälsobokslutet är ett relativt nytt begrepp som härstammar från flera olika redovisningsläror. På grund av den höga sjukfrånvaron i Sverige har regeringen utformat en handlingsplan med syfte att minska ohälsan. En del i denna handlingsplan är den om hälsobokslut. Syftet med hälsobokslutet är att företagen ska bli mer medvetna om den hälsostatus som råder på arbetsplatsen och utifrån det genomföra hälsorelaterade åtgärder.Syftet är att beskriva två olika hälsobokslutsmodeller och sedan jämföra tre genomförda hälsobokslut sinsemellan samt med modellerna. Syftet är även att klarlägga implementeringsarbetet och utröna om hälsoboksluten lett till några effekter i landstingen.För att få en förståelse för begreppet hälsobokslut och kunna besvara uppsatsens syfte används den kvalitativa metoden.

The aim of this study was to survey the labelling of drinks with pronounced healthbenefits found on the Swedish market today and to evaluate whether they are inaccordance to EU and national regulations or not. Especially the nutrition and healthclaims were looked into. This study shows that there are several drinks with claimedhealth effects being sold today. The process of approaching full functioningregulations in the EU on nutrition and health claims is proceeding slowly. A snapshotof today??s market of drinks with pronounced health effects shows that there aremultiple cases of misleading statements and interfering labelling on the products.Often it concerns nutritional labelling or health claims.

This thesis presents the residential development in the city of Uppsala, targeting theliving conditions of young adults and students. In cooperation with Sweco Architect inUppsala. The purpose of this survey is to reveal difficulties and possibilities for theearly development of the construction process for studio apartments. Theinformation has been obtained through both a literature review and interviews. Theliterature review is based on Swedish regulations and previous studies in the field, andthe interviews were conducted with organisations and people in leading positionswithin Uppsala.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

Animal welfare during transport has for a long time been a problem around the world. Many animals are transported in stressful environments for slaughter. Even during Roman and Antiquity times wild animals were transported from Africa to the amusement parks in Rome. The aim of our work was to compare how well Sweden and Denmark are performing their inspections of transports of cattle and pigs for slaughter. Today, overloaded transports and poor treatment is not uncommon in Europe and every year 22 million animals are transported between countries.

Distributed, renewable generation-units and more efficient use of electric power,demands a developed electric grid. This grid is often referred to as the ?Smart Grid?.This future electric system rise expectations among actors in the existing electricmarket. International organizations share visions of opportunities for electricityconsumers and new actors, ready to enter the market. At the same time, electricutility companies may question the need for some of these upcoming changes, as theyare sometimes expected to lead the development.This paper therefore seeks to investigate the business opportunities related to SmartGrids.

Studiens syfte var att bilda en fo?rsta?else fo?r hur gymnasieelever upplever och anva?nder internet under lektionstid via fo?ljande IKT-relaterade verktyg; Ba?rbar dator, stationa?r dator, mobiltelefon och surfplatta.Studiens underso?kningar har varit av sa?va?l kvalitativ som kvantitativ karakta?r. Direktobservationer i klassrumsmiljo?, intervjuer med gymnasieelever och en enka?tunderso?kningen bland gymnasieelever har i en triangula?r metoddesign inbringat data av beskrivande och fo?rklarande karakta?r.Resultatet har diskuterats gentemot teoretiska perspektiv som kategoriseras efter fo?ljande rubriker: Det sociokulturella perspektivet pa? la?rande, ungdomskultur pa? internet och mobil information & kommunikation och deras inverkan pa? tona?ringar. Centrala studier fo?r uppsatsen har varit Roger Sa?ljo?s La?rande & kulturella redskap, Alexandra Weilenmanns Doing Mobility, Simon Lindgrens (red.) Ungdomskulturer och Manfred Hofers Goal conflicts and self-regulation: A new look at pupils ? off-task behaviour in the classroom.Sammanfattningsvis kan fo?ljande slutsatser dras: Alla elever pa?verkas av internets na?rvaro i klassrummet och utarbetar da?refter strategier fo?r hur internet och IT-verktyg ska hanteras under lektionstid fo?r att na? akademiska samt icke-akademiska ma?l.

Det växande intresset för miljöfrågor har ökat kraven på företagen. Intressenterna kräver att företagen kan hantera miljöfrågorna på ett tillfredsställande sätt. Att införa ett miljöledningssystem är ett sätt att arbeta med miljöfrågorna. För att kommunicera ut miljöarbetet används företagets miljöredovisning. Under 1990-talet har intresset för miljöredovisning ökat kraftigt men är i mångt och mycket fortfarande ett storföretagsfenomen.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

Background: Female representation on boards is an ongoing debate. The European Parliament voted in November 2013 in favour of a proposal that it should be at least 40 percent women on company boards by 2020. Jens Spendrup, president of the Confederation of Swedish Enterprise, was interviewed on Swedish Radio in February 2014 and stated that there are not enough qualified women to recruit to the company boards. The listed companies in Sweden only have 22 percent of women in their company boards and given Jens Spendrup?s statement should they have difficulty reaching up to 40 percent by 2020.

Title: Law of Marketing ? A Descriptive Study of Marketing in Sweden and Italy with focal point on TV-commercials(Marknadsföringsrätt ? En deskriptiv studie av marknadsföring I Sverig och Italien med inriktning på TV-reklam) Number of pages: 34 Author: Astrid Lidman Tutor: Göran Svensson Course: Media and Communication C Period: Fall -09 University: Division of Media and Communication, Department of Information Science, Uppsala University Purpose/Aim: My goal with this study is to see the differences and similarities that can be found in the Swedish and Italian Law of Marketing. I want to compare the results to see how our different laws are still able to reach the same results concerning the protecting of our public from bad advertisement. Material/Methods: I?ve been reading laws concerning marketing. I started out my research from different commissions from EU.

In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

Bakgrund: 1 november 2010 avskaffades revisionsplikten för mindre företag i Sverige. Avskaffandet i Danmark och Storbritannien medförde problem för mindre företag att bli beviljade krediter hos bankerna. Därmed är det intressant att studera hur avskaffandet har påverkat kreditbedömningen av mindre företag i Sverige.Syfte: Syftet med studien är att studera vilka faktorer som har betydelse vid kreditgivning till mindre företag. Fokus ligger på hur tillförlitlig små respektive stora banker anser att en icke reviderad årsredovisning är jämfört med en reviderad årsredovisning eller om andra faktorer anses viktigare. Studien ska därmed underlätta för mindre företag som står inför beslutet att välja revision eller inte.Metod: Studien är genomförd ur en kvalitativ ansats där empirin samlats in genom semi-strukturerade besöksintervjuer.

AimThe aim with this study was to acquire knowledge of mental training and if you can use it in the elementary school to increase in a short period of time the performance in a coordination test. Furthermore we wanted to investigate teachers understanding of the possibilities to perform this kind of training in the elementary school, and if there is support for this in the school regulation.MethodAs method we have used a combination of a literature pre-study, interview and at the end an experiment. Before the experiment and interviews could take place we studied literature about mental training to get a basic knowledge of the subject. The facts we learned from our pre-study and interviews gave us the base for our experiment. The experiment group included 23 pupils in a third class at school situated in Stockholm.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.