På EU:s inre marknad ska fri rörlighet råda. Trots det tvekar konsumenter inför att handla över gränserna. Många konsumenter känner en osäkerhet inför andra länders lagar och oroas över att skyddet mot ohederliga näringsidkare inte är det samma som i deras eget land. Denna osäkerhet undergräver den inre marknaden. För att motverka denna osäkerhet har EU antagit direktiv 2005/29/EG om otillbörliga affärsmetoder.

AbstractThe purpose of this study was to investigate students' perception of their grades in relation to the grading criteria in physical education. To investigate this used issues: how values and experience rating criteria? How do students their teachers' planning of lessons? How do students grading assessment in physical education and what they believe is important? The method used was a questionnaire with closed questions. The answers were given on a six-point scale, ranging from 1 = "not true" to 6 = "totally agree". In a qualitative analysis of the quantitative material.

This study reviews outdoor educational activity, its contents and qualities, whose basis rests on reform educators as Dewey and Freire. These pedagogues? methodology is based on the interaction between theory and practice, reflection and action. It appears from previous research that: Nature has beneficial effects on human health; Physical activity has positive effects on schoolchildren's health and on their test scores in mathematics and swedish. Training in outdoor education for teachers has contributed to outdoor education having become part of elementary schools´ activities.The purpose of this study is to find out to what extent a School of Nature is useful for three primary school teachers´ activities.

By using the cyborg as a structural tool to analyze certain aspects of human interaction with what can be perceived as landscape or landscape architectural elements, this thesis seeks to explore the concept of the cyborg landscape in order to place human practice in the context of postmodern ideas of the end of true nature. Ever since human kind has externalized evo-lution by using tools and extending the body with technological inventions, we have also taken our surroundings out of their natural trajectory. Everything we do that is conditioned by the use of technology is altering that which we perceive as nature and natural. Since we have been doing this for millennia we have of course also altered our surroundings by the influence of technology.This thesis uses three examples of landscape or landscape architectural elements that are conditioned by the integration of technology to explore this practice through a postmodern model of analysis based on the concept and basic premises of the cyborg, or the cybernetic organism. A cybernetic organism is in short an organism that has functioning technological parts integrated into its system.

The aim of this study is to examine if library and archive will meet professionally in digitization projects. The study has been conducted as a discourse analysis in accordance with the methods of Norman Fairclough, professor of Linguistics at Lancaster University. The texts are seen as linguistic and semiotic elements of social events that can be analyzed as parts of the social process ? discourse. The relationship between events and structures in society will be part of the social practice.The basic data derive from five public documents collected from Swedish government agencies.

Authenticity and The Public Space, the paradoxical relationship between them. There focus is put on the need to create a new contextualization for my aesthetic practice, and to make be possible incorporating critical views, questioning both the format and the scenic heritage of the west. ! ! ! I do not believe in authenticity in terms of the more individualistic relations of power but in terms of vulnerability, interdependence and mutual care. Also a way to question how capitalism has shaped and created the way of how we understand ?the? art or the value or the way that it is enjoyed..

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.

Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är:Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser?Tidigare forskning på området har nästan enbart genomförts i utlandet.

The empirical data used for this master thesis, consists of eight manuals with the main purpose to help students evaluate information resources found on the web or Internet. The purpose is to elucidate the discourses and investigate those textual characteristics, which figure in the investigated manuals. The method used is a discursive and linguistic approach, with a power/knowledge discussion applied to the results. The analysis identifies, among other things, the production and consumption of the investigated texts, and that the manuals function as a reflection of the relationship between the participants in the situation, the sociocultural practice of the institution and its identity..

The goal with this project was to achieve real-time synchronized video playback over the Internet, or in other words, that multiple clients play the same part of a video at the same time.The result shows how it is possible to build such a protocol, that gives a user experience that the video is synchronized between computers when playing a locally stored file, stream or video delivered using progressive download. This was achieved by designing, then role playing to find weaknesses, and at last implementing the protocols to see how they work in practice. By using such a protocol, it is possible to navigate and discuss around a video in for example a telephone conference, and be sure that everybody is looking on the same picture..

Examensarbetet behandlar tekniker för sekundär öppning av storskaliga brytningsrum i Boliden Mineral AB:s underjordsgruva i Garpenberg: När längden på brytningsrummen överstiger ett visst värde måste brytningen indelas i två steg: där första halvan av rummets längd bryts och återfylls i första steget, varefter återstående av rummets längd bryts i ett andra steg. I inledningen av brytningens andra steg krävs en fri yta att kunna spränga den kvarvarande malmen mot - dels för att ge plats för berget att svälla i och dels för att fungera som fri yta för de av produktionssalvorna uppkomna stötvågorna att reflekteras mot. Den öppningsspalt som används idag åstadkoms genom borrning och sprängning med relativt tätt hålmönster. Idén till arbetet var att det bör gå att göra både kostnads- och tidsbesparingar genom att använda en alternativ metod till borrning och sprängning vid skapandet av öppningsspalten. Målet med arbetet var därför att hitta en teknik som uppfyller denna idé.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

Today's planning strategy, densification of cities, makes it difficult for municipal authorities to find spaces to build preschools and daycare centers on. The Planning and Building Act , Chapter 8, § 9 states that " if the site should be developed with buildings that contain one or more dwellings or premises for after-school , preschool, school or other activities, it should be on the property or near it, enough free space which is suitable for play and being outdoors. " Each municipality has to define the expression enough free space and a number of municipalities have established guidelines for preschool and daycare centers concerning dimensions. The guidelines measure the number of square meters of free space per child with the aim of contributing to a qualitative environment. But the size is just one quality and the issue is how other non-quantifiable qualities are taken into account in the planning process. The paper compares three municipalities, Gothenburg, Malmö and Lund.