The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

There are regulations in sweden that require organizations to manage occupational,  health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.

Syftet med vår studie har varit att ge en ökad förståelse för pedagogers syn på och hur verksamheten i förskolan formas utifrån ett jämställdhetsperspektiv. Vidare valde vi att studera hur barn i förskolan uppfattar jämställdhet. Vi valde att utföra vår studie med en kvalitativ forskningsmetod bestående av intervjuer enskilt och i grupp. Vi intervjuade både pedagoger och barn för att nå vårt syfte. Resultatet av intervjuerna med pedagogerna var att de tyckte det var svårt att arbeta med jämställdhet då verksamheten anses som en arena för kvinnor.

The consumption of alcohol has stabilized in Sweden 2007, after several years of high increase. Despite the stabilization of the consumption the avaliability of alcohol has been raising, which constitute a big and in future years likely an increased risk in health among young people. The aim of the study was to describe how the staff on a secondary school works among pupils with alcohol prevention and promotion. Aquired knowledge are received from litterature, scentific articels and Internet to strength the relevance of the study. The school is an important arena in the work with alcoholprevention among pupils.

Folkhälsovetenskapligt program.

The main aim of this master thesis was to examine the visual ergonomics and the systematic work environment management concerning lighting issues for nurses within domiciliary care. Further aims were to examine a few existing lighting solutions, to come up with ideas for future possible lighting solutions, and to evaluate if the legal regulations for lighting is satisfying and if the regulations are obeyed in domiciliary nursing.The methods used were a questionnaire completed by 55 nurses, field studies of used lightings in cooperation with a student in industrial esign, test of ten existing lighting solutions in a laboratory environment, and a field test of five existing lighting solutions tested by nine nurses in the home of the patient.The result indicates that 40 % of the asked nurses were dissatisfied with the working light in the patient?s homes. All respondents reported poor working light close to the patient, 50 % reported that this problem occurred daily. One third reported that they had to work in uncomfortable working postures due to insufficient working light, and 15 % reported risk of making mistakes due to the same reason.

Sweden and the surrounding countries have reorganised their armies towards a manoeuvre warfare concept. In Sweden new regulations were produced in the middle of the 90s using manoeuvre warfare as a basic idea. The purpose of this paper is to produce a clearer picture of the Swedish manoeuvre warfare concept and how it can be implemented. An inductive method of working has been used, qualitative data has been gathered and studied.The Swedish manoeuvre warfare concept has been difficult to define because of indistinct actions. It is only after complementing interviews that the picture has cleared up.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

Bakgrund; I Sverige fanns år 2009, enligt Statens Folkhälsoinstitut (FHI) ca 385 000 barn med åtminstone en förälder som uppfyllde kraven för riskbruk eller missbruk av alkohol eller narkotika. Således fanns det uppskattningsvis fyra till fem elever i varje skolklass där barnen var under 18 år, som var drabbade.Syfte 1; Att undersöka hur elever i årskurs 8 såg på skolan som en           hälsofrämjande arena för att bredriva information om missbruk.Syfte 2; Att undersöka om en intervention med föreläsningar om   missbruksproblematik, samt information om hjälpinstanser för barn och ungdomar som växte upp i en missbruksmiljö kunde öka kunskapen hos eleverna inom dessa områden. Metod: Målgruppen var två klasser i årskurs åtta på en högstadieskola i Halmstad, Sverige. För att besvara syftet gjordes en interventionsstudie som baserades på tidigare publicerat material inom området missbruk. Interventionen bestod av två likadana föreläsningar om missbruk för två olika klasser. Instrumenten som användes för att mäta kunskapsökningen hos eleverna, var två egenhändigt komponerade enkäter.Resultat: Resultatet kring elevernas syn på skolans roll som hälsofrämjande arena för att informera om missbruk visade att eleverna tyckte att skolan var en bra arena för att bedriva missbruksinformation på, helst av personal med erfarenhet inom området, och att mer information om missbruk behövdes i skolan.

Då dagens vapensystem blir allt effektivare med högre penetration och större verkan är det inte längre möjligt att endast lägga på mer pansar för att få tillräckligt skydd. Fordonen blir för tunga och rörligheten påverkas negativt i allt för stor grad, därför börjar nu system för aktivt skydd slå sig in på marknaden. Dessa system söker aktivt av fordonets omgivning och skjuter ner inkommande hot såsom raketer och robotar och finns redan implementerade i en rad länder i vårt närområde. Infanteriets huvudbeväpning, som mot bepansrade hot traditionellt sett varit just robotar, raketer och granater, är i många fall verkanslös i mötet med aktivt pansar.Uppsatsen undersöker vilka möjligheter som finns att med den utrustning som dagens svenska försvarsmakt är utrustad med nå verkan i mål som är skyddade av aktivt pansar. De befintliga systemen för aktivt pansar Trophy, Iron Curtain och Arena har valts som exempelsystem.

The aim of this Master's thesis is to explore the function of public libraries as arenas for young people's artistic creations. It examines how the public library makes activities based on independent creativity visible, and what activities of this sort imply to the public library. The thesis also relates this to the public library's task in society. The main object of examination is Demoteket, an on-going project in the south-eastern parts of Sweden. In this project Länsbibliotek Sydost co-operates with Reaktor Sydost, a centre of resource in the fields of young communication and filmmaking.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.