This paper investigates the ongoing talks between the Swedish libraryassociation (Svensk Biblioteksförening) and the Swedish Publishers?Association (Svenska Förläggareföreningen) regarding a new payment modelfor e-book loans in Swedish public libraries. The current model allows an ebookto be lent an infinite number of times and for each loan the library paystwenty Swedish kronor to the supplier, Elib, which in turn passes half of thatsum on to the publicers.The reason for the talks is that both libraries and publishers have reason to bedispleased with the current model. For the libraries it has proven to be aneconomic challenge, for the already strained library economies, sincepayment is made directly by the individual library from the media budget.The publishers also have reasons to want a change of model since thecompensation they receive from the libraries is not enough for them tocontinue publishing e-books and making a profit. They argue that to protectthe commercial e-book market the principle of free loans has to be replacedby a model that introduces ?friction? in the form of limitations on how manytimes a title can be loaned.This study is based on interviews with representatives from both sidesinvolved in the talks, along with a representative from Elib and a librarian.An analytical tool has been constructed by the author to aid in the process ofuncovering arguments and standpoints in the interviews.

Each municipality in Sweden have to offer all children a place in a pre-school class starting the autumn term of the year the child turns six until it starts compulsory school. Despite the fact that it is a non-compulsory education, 95 % of all six-year-olds attend pre-school class.The purpose of this study has been to explore how pre-school and compulsory schools organize the pre-school children?s transition to pre-school. It also aims at examining how teachers? co-operate in order to fulfill the commission of the national curriculum and how they make a smooth transition to the new school for the children.Research questions: In what way do teachers in pre-school and compulsory school co-operate in in order to make the children?s transition easy? What part of the process and which operators are most important for the children in the transition? To what extent does the school organization fulfill the commission of the national curriculum regarding co-operation between pre-school and compulsory school?To answer these questions I have used a qualitative method where I have made seven interviews as well as a text analysis of annual reports from the studied schools.

The aim of this study is to try to explain the process using both an actor driven perspective as well as a structural perspective examining the reasons why the County Council of Värmland wants to merge with Region Västra Götaland. The answers to the following research questions are sought to shed light on the problem: What constrained the discretion of  the political actors in the choice of region to merge with? Which role did  different political actors play? Does the study provide Game Theory, from Rational Choice theory,  and Path Dependency, from Historic Institutionalism, a new perspective and strength especially  when bringing them together? The study is limited to two policy areas, health care and regional development policy. The structural background is drawn upon the Annual Report 2008 of the County Council Värmland, the Regional Development Program and Regional Transport Infrastructure Plan 2010-2021 by Region Värmland. The chronological order of decisions and events is drawn upon protocols from various regional political organs all linked to the municipal of Värmland and the correspondence between the officials of Värmland?s municipal and the Legal, Financial and Administrative Services Agency of the State.

Due to a rising debate concerning corporate governance that has caused increasing demands for companies? transparency, several codes of conduct have been introduced. The Swedish Code for Corporate Governance is obliged to companies with a turnover exceeding three billions. There are companies that voluntarily apply the Swedish Code. Possible causes to this phenomenon ought to be that the code for corporate governance conveys legitimacy through the insight into the affairs of a company the public receives, through the report of the corporate governance that is published in the annual report and on the home page of the company.

Many watersheds have lost stocks of migrating fish species because of the development of hydroelectric plants and other fragmenting barriers. The remaining stocks of migrating Atlantic salmon (Salmo salar) and brown trout (Salmo trutta) in River Klarälven, Sweden are five times smaller compared to one hundred years ago. A fish-trap at the hydroelectric plant in Forshaga has been vital for the continued existence of the stocks. This is the first hydroelectric plant of eight, blocking the way to the spawning grounds. Spawners are collected in the trap for both hatchery and transport by truck upstream and past seven more hydroelectric plants to the spawning grounds, where they are released for possible natural reproduction.

Stress and time pressure is more present in todays labor markets. In financial markets a securities broker is forced to take decisions on investments under high cognitive load and under extreme time pressure. The research of decision under risk gained new ground with the development of the prospect theory and gave us new insights to the decision making of men. Prospect theory has shown that people are risk seekers when dealing with loss decisions and risk avert when dealing with profit decisions. The value function are defined over gains and losses.

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

Studien underso?ker samt diskuterar vilka kommunikationsstrategier ideella organisationer anva?nder fo?r att na? externa intressenter och svarar pa? fo?ljande fra?gor: Vilka kommunikationsstrategier anva?nder ideella organisationer fo?r att na? externa intressenter? Finns likheter respektive skillnader i hur ideella organisationer kommunicerar, vilka? Studiens teoretiska ramverk bygger pa? ideella organisationers mo?jligheter samt utmaningar med perspektiv pa? strategisk kommunikation. Den prima?ra metod som anva?nds a?r en kvalitativ textanalys av Cancerfondens samt Ung Cancers hemsida da? vi granskar hur organisationerna strategiskt arbetar i sin kommunikation. Textanalysen kombineras med kvalitativa samtalsintervjuer och anva?nds som komplement fo?r att lyfta samt sto?dja resonemang.

Today´s debate in farming is being focused on tourism, outdoor life and hobbies in the rural areas. This is of interest also for the general public as a way of counteracting the depopulation of the rural areas. Within the last years, the farming has become more technically advanced and hence efficient. This has led to increased production volumes and wider selection of products with lower margins for the farmer as a consequence. When the profitability is reduced, the farmer is faced with the choice of either increasing efficiency or diversification of the business.

In this thesis, we have analyzed the Swedish debate about whether to impose a national canon, and make it compulsory in school curricula. Cecilia Wikström, a Liberal MP in Sweden, made the suggestion in July 2006, and the focus of our analysis is the subsequent debate during July and August 2006. Our materials are polemical articles from three Swedish newspapers, which we have examined to find the main ideas and arguments behind the various standpoints. Three issues have been our main focus; first, we have analyzed which concepts of culture the various debaters have used, where we have seen a difference between an anthropological and an aesthetical concept, but, surprisingly, found that there isn?t a very strong correlation between an aesthetical concept of culture and being pro-canon, or between an anthropological concept of culture and being anti-canon.

This paper aims to find out how to implement an information security management (ISMS) system that is based on ISO/IEC 27001-standard into a small organization with high employee turnover. The standard employs the PDCA-method as a course of action for implementing the standard. The reason for implementing such a system is to introduce information security to the organization and to maintain it despite the changes in management. The paper based it?s survey on a case study of a student nation in Uppsala, Sweden.

Gränsdragningen mellan närings- och hobbyverksamhet är särskilt svår i hästverk-samheter där det nästan alltid finns ett inslag av personligt nöje i utövandet. En verk-samhet ska bedrivas yrkesmässigt, självständigt och med ett vinstsyfte för att uppfyl-la näringskriterierna i 13 kap. 1 § IL. Är kraven på näringsverksamhet inte uppfyllda så kan verksamheten istället beskattas som hobby. Det räcker oftast inte att hästverk-samheten bedrivs med ett vinstsyfte utan den måste i princip generera ett överskott för att inte beskattas som hobbyverksamhet.

Due to human influences on the climate an increase in Earth's mean temperature is today an accepted conception. With a rising temperature discussions have started how the climate in an area will change in the future. Equally interesting and important is it also to study the precipitation in an area. Precipitation is the factor, next to temperature, that affects most how a climate in an area looks like and feels. Since precipitation is connected to evaporation the latter parameter is also of interest to study.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

When the Swedish Forestry Act was changed in 1994, brushing of young stands became non mandatory. Since then the annual need for brushing in the country has increased by about 100 000 hectares per year. In later years the price for biomass energy has increased to the same level as pulp wood. The high price on biomass energy and the large areas of stands in the need of brushing has created a new market with its own technical, economical and environmental conditions. There is a development of various techniques to manage the forestry stands with late brushing.