To study and laborate at distance, its necessary that the coursematerial is accessible via internet. Teaching at more languages than swedish bocomes more common, why the information of courses needs to exist at several languages. As teacher, you need a way to publish and edit material of a course. It also has to be easy for the students to find the information. The distance laboratory have developed an administrative websystem that handles programme, courses and students, but misses the possibility for teachers to change content at the webpages and publish new coursematerial on a way..

Dichotomy in change ? a study of how the relationship in terms of power between politicians and civil servants in local government is affected by the transition to a system without branch committees.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

The purpose of this study is to examine who were given the opportunity to express their opinions in the government proposition concerning the future of the school system ? particularly regarding the proposal that pupils do compulsory military service - submitted to the Swedish parliament 21 March 1941. Our focus is mainly on three parts of the proposition: the proposal to introduce shooting- and grenade practice for all pupils, the proposal to introduce an obligatory military leadership training course for teachers and the proposal to introduce an obligatory summer camp for all pupils.Using primarily a qualitative method we examine how different opinions and views are expressed in the statements and utterances responding to the pending proposition and who the responders are. We will attempt to clarify who were considered to be undisputed authorities and experts, and whose opinions, for that reason, carried a lot of weight in the decision making process, comparing them to the statements and utterances submitted on a voluntary basis by non-experts. And finally, to what extent the opinions in the statements and utterances were allowed to guide the propositional work.Results show that the statements and utterances were submitted by authorities, chapter, county administrative boards and religious, non-profit and political organizations as well as different types of schools, representatives from the Board of Education and elementary school boards not a part of county councils or other types of associations.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

Efficiency has become an important objective for many providers of welfare services. Among Swedish schools, both private and public, increased administrative demands seemingly influence operations, and affect teachers negatively through perceived stress. Simultaneously, Swedish students scored an all-time low in the latest PISA survey, and are now performing below the OECD-average in science, mathematics and reading. A central administrative task in the Swedish elementary school is the parent-teacher conference, which is an important activity in supporting the development of the student's knowledge and social skills. Lean is a well-established operations framework, which has proven successful in order to improve process efficiency.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

The purpose of this candidate thesis is to obtain an overall picture of how many prohibitions against owning or taking care of animals that were announced in Sweden in the years 2006-2008 and on what basis these judicial decisions were taken. What is the situation for the person behind the judicial decisions? Is there a so-called risk category where preventive actions to solve the problem can be taken at an earlier stage?The first Swedish animal welfare legislation came into force in 1944. Previously there was a law of 1857 that only prohibited the maltreatment of farm animals. In 1988 the existing animal welfare law was revised into an in principle new law (1988:534).As early as in the Royal Majesty?s government bill (1944:43) to the 1944 animal welfare legislation, there was a proposal that issued prohibition for those having been convicted of aggravated cruelty to animals.

The use of fossil fuels such as coal and gas are a contributor to the global warming. The climate change is a worldwide problem with far reaching consequences that is believed to be very expensive. The United Nations has been introducing a framework convention on climate change. One component of the convention is the Kyoto protocol. The protocol is obligating the developed countries to decrease their emissions of greenhouse gases by 5.2 percent during the time period 2008-2012.

This article seeks to re-imagine the Alandish hembygdsrätt to a regional citizenship. Hembygdsrätt is a judicial tool that regulates acquisition of property and voting rights. Its a central part of the autonomy as it constitutes a social-border between Finns and Alanders.However as Åland and Finland became members of the European Union questions arouse concerning the legitimacy of the current statues. The community argued that it could be considered as a breach of the anti-discrimination principle. Therefore Alandish autonomy was recognized as an exception in the joint-accession treaty of Finland and Åland.

This is a case study of the planning and building of a new IT education facility when thedepartment of Media Technologymoved its operation to Flemingsberg and the main campus, due tothe termination of Campus Haninge at Södertörn University, Stockholm, Sweden. The study isbased on a case study an on administrative material from the process such as emailscorrespondences, policy documents, contact reports etc. The material is analysed using qualitativecontent analysis and the different observations done are distilled into four recommendations,aimed at being able to contribute to a improved process in similar future situations, whereverneeded..

In this study, some aspects of communication that are creating problems in a chosen forest conservation case are explored. Focus is on how the manager of a forest experience how he is treated during a formal decision of conservation. The paper also gives introduction to communication theory as well as to present forest policies in Sweden. Explanations of the most common concepts and terms in forest conservation is presented and such a understanding is necessary if the reader is to acquire enlightment from the material and the following discussion. This paper focus on a conflict between the county administrative board, a Swedish regional authority, and a private forest-manager. This is a case where the manager feels that the authority is forcing a sale of land, because the forest is being turned into a conservation area. The problems are not just economical, the manager feels mistreated and left out of the discussion, and the negotiation is long and problematic as shown in the interview and the case study. In the study, an in-depth interview is made with the manager of the forest, and a case study has been made based on the documents in the case attained from the county administrative board.