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.

Even though Sweden is a small country which has a low rate of inhabitants is it one of the worlds leading nations of exporting products from the forest industries. The Importance of a sustainable use of the Swedish forests has been known for many years. In 1903 the first law of forestry were establish. Today the National Board of Forestry carry out inventories of regeneration result. The result of the latest inventory showed that especially the non-industrial private forest owners did not full fill the regeneration work after a clear cut.

The purpose of this study was to examine the controversy surrounding the Swedish methadone assisted rehabilitation program over time. Which course has the Swedish methadone assisted rehabilitation program, and the controversy surrounding it, taken since the start? Which arguments have been for and which have been against a methadone assisted rehabilitation program in Sweden, and what are these arguments based on? We chose to write this thesis as a literature study to get a broad and in depth picture of the development of the program in Sweden. In our analysis we used social constructionism and a medical aspect on substance abuse as theories.It is clear that it has been, and still are, differences in opinions when it comes to the effects of the program. As early as in the 1980's the methadone assisted rehabilitation program was scientifically proved effective and approved by the Swedish Board of Health and Social Affairs.

This essay discusses the interaction between the authorities in Nacka municipality in Sweden and supervisors within the eldercare. In Nacka politicians have gradually started delegate responsibility for how care-giving for the elder should be done and focus instead on formulating economical objectives and overall rules. It is up to the approved supervisors of eldercare to deliver good care and quality. The method chosen to accomplish this is public choice. This method is a part of the big New Public Management (NPM) reform which have had a big impact on Swedish public sector since the 1980´s.

Titel: Frivillig revision ? Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?Nivå: C -uppsats i ämnet företagsekonomiFörfattare: Annelie Molin och Eva WidellHandledare: Ann Wetterlind-DörnerDatum: 2012 ? MajSyfte: I denna pilotstudie vill författarna se varför företrädarna har valt att ha eller inte ha revisor i bolaget, sedan möjligheten med frivillig revision infördes.Metod: Författarna har använt sig av enkäter som de skickat ut till bolagen, samt formulär till Bolagsverket och Skatteverket. Med hjälp av böcker, vetenskapliga artiklar och rapporter etc har författarna sedan analyserat svaren de fått.Resultat och slutsats: Det finns en ekonomisk vinnig med i resonemanget kring valet av att ha revisor eller inte ha revisor och det är viktigt för den enskilde företrädaren att noggrant analysera för- och nackdelarna och utifrån detta göra sina val.Förslag till fortsatt forskning: Det skulle vara intressant att följa upp studien om något år och se om åsikterna bland berörda parter förändras vartefter tiden går.Uppsatsens bidrag: Pilotstudien kan ge framtida forskare en inblick i hur bolagens företrädare uppfattar den frivilliga revisionen och anledningen till varför de gör på ena eller andra sättet i dagsläget. Med hjälp av pilotstudien kan de sedan utveckla egna idéer till nya forskningsfrågor eller att utveckla sina egna tjänster som riktar sig till bolagen..

Under det senaste decenniet har massmedia i olika sammanhang rapporterat om revisorers inblandning i olika företags oegentligheter. Vi har intresserat oss för området, vilket vi benämner redovisningsskandaler. Vi har valt att granska tre finansbolag där revisorerna varit inblandade i redovisningsskandaler. Dessa tre är Carnegie, Habo Finans och HQ Bank. I samband med avslöjandet av grova redovisningsfelaktigheter i dessa tre bolag har en debatt blommat upp i massmedia.

This master thesis comprises analysis and dimensioning of a keyed joint between a generator axis and a hub with aid from the FEM-software ANSYS Workbench 13.0.The generator axis is a part of a hydroelectric power station that generates electricity with a reactions turbine, a Kaplan turbine. The existing keyway consists of one parallel key with the width 90 mm and height 45 mm. Due to a planned increase of the power of the generated power with 32 % a design study was needed to see if the keyed joint would be suitable for the extra force. Because of the fact that the axis diameter is bigger than the standards covers/recommends a the keyway had to be re-dimensioned. In an earlier assignment from Skellefteå Kraft AB to Sweco Energuide the keyway was planned to be properly dimensioned, but no final solution was approved.During this master thesis a number of different numerical tests were made.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

Swedish Trotting association was formed in 1925. They are the ones who design the regulations concerning what is permissible and not permissible for the horse, driver and trainer, when they have a license at a Swedish racing track. The Veterinary department of Swedish Trotting association decides in consultation with representatives from veterinaries around the country what is allowed and not allowed, based proven experience, combined with the availability of scientific data and Veterinary Department's own assessment. After stricter regulations for good animal welfare from the Swedish government, Swedish Trotting association is going to work out a workable model for how new equipment can be tested in the future to see how the equipment affects the horse. In the future, all equipment will be objectively tested before approved. The purpose of this work was to develop a well-functioning model for this. The research-question for this work is: Is this study design a well-functioning model of how the equipment should be tested in the future? The equipment used for designing this model was bitless bridle with a bit.

This master thesis comprises analysis and dimensioning of a keyed joint between a generator axis and a hub with aid from the FEM-software ANSYS Workbench 13.0.The generator axis is a part of a hydroelectric power station that generates electricity with a reactions turbine, a Kaplan turbine. The existing keyway consists of one parallel key with the width 90 mm and height 45 mm. Due to a planned increase of the power of the generated power with 32 % a design study was needed to see if the keyed joint would be suitable for the extra force. Because of the fact that the axis diameter is bigger than the standards covers/recommends a the keyway had to be re-dimensioned. In an earlier assignment from Skellefteå Kraft AB to Sweco Energuide the keyway was planned to be properly dimensioned, but no final solution was approved.During this master thesis a number of different numerical tests were made.

The main purpose of this study was to investigate in what manner librarians and pedagogues can cooperate in order to help students with reading and writing problems and consequently enhance their information literacy. I aimed to investigate why cooperation between these professions is necessary. Also, I wanted to find out how the general support is on the schools regarding students with reading and writing difficulties, and if the school librarian knows what the special educator can contribute with and vice versa. Lastly, I focused on what knowledge the performers of these professions have about reading and writing difficulties and to what degree their knowledge is based on scientifically proven methods.The two theoretical points of departure are 1) theory of cooperation built upon Louise Limberg?s and Lena Folkesson?s three categories of cooperation 2) and Aidan Chambers?s reading promoting model named the circle of reading.

People have used forest resources in northern Sweden for different purposes. Before the 20th century the forest was used for many different reasons, but during the past 200 years it has become an industrial raw material. The presence of people in the forest has left different kinds of traces in the forests. One example is culturally modified trees (CMT´s). The aim of this study was to study and document how people have used the forest resources during the last centuries in Brännlidens nature reserve, and what kind of traces this land use has left.

Scania is constantly trying to improve their product development process, the PD-process.The company, along with others, is optimizing their development process in order to gainadvantage in terms of shorter lead times and larger market shares. For this to happen, a wellorganized process is required.The PD-process is divided into three different phases that are linked together by a hand-overprocedure. Scania Bus has experienced problems that stem from a lack of hand-over routines,and as a result the product development process has been slowed down. This has a number ofconsequences, one of them being the complication of new project initiations.The main purpose of this master thesis was to review the hand-over procedure. Within thestudy the project directive was also to be examined, and a recommendation of how the start ofa new project could be made easier was included.To begin with, a detailed literature study was conducted with the intention of obtaining thebasic theoretical knowledge needed for this study.

The project, Glowtest Fixture, has been carried out to and in collaboration with MSA SordinLtd. MSA Sordin Ltd produces and sells ear protector and is at present a supplier on theworld market. Glowtest Fixture is a product for glow testing off detailed components in oneear protector. MSA Sordin Ltd sends today away your products for testing what is anexpensive aspect in their development. The project's aim is to take forward a test equipmentthat copes with those high nonplussed requirements and wishes that are required for anapproved physical execution.Glowtest Fixture is a physical equipment that comes used stem glow physical off all detailedcomponents in one ear protector.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.