The regulatory framework for constructional calculations in Sweden did expire In January the 1.st, 2011.Since then the constructional regulatory that originally were composed by Boverket (BKR) has been replaced by new common range (Eurocodes) for the entire European Union. This transition has led to changes in existing rules and standards regarding dimensioning area in Grids and has forced a need for updating to structural Engineers.The new calculation system has caused time-consuming studies of the new rules and a proper understanding of all the advice and regulations for the entire profession.This study has been carried out in cooperation with the firm "Knut Jönson Ingenjörs AB i Stockholm?, that has been affected by this transition as all other consulting firms. The firm has requested for a calculation method of wall beams according to Eurocodes. The study's focus is therefore to clarify the rules and guidelines regarding the design of wall beams according to the new regulation.

Fårön ligger strax norr om Piteå centrum och nyttjas för fritidsboende, permanent boende och som ett ströv- och naturområde. Idag förbinds ön till fastlandet över det 140 meter breda sundet av en lång bank och en cirka 10 meter lång betongbro. Den långa banken hindrar vattenströmningen i sundet och bidrar till en ökad uppgrundning. Bron är så smal att inga fordon kan mötas och även cyklister och gångtrafikanter upplever det besvärligt med mötande trafik på bron. Syftet med detta examensarbete har varit att för tre broalternativ undersöka vattenföringen i sundet, broarnas arkitektur, konstruktionslösningar och ekonomi och sedan utifrån dessa fyra parametrarna bedöma vilket utan broalternativen som är bäst lämpat att bygga.

Titel: Basel II, redovisnings - och rapporteringseffekter för banker. Seminariedatum: 2007-06-07 Ämne/kurs: FEK 591. Magisteruppsats i redovisning. 10 p (15 ECTS). Författare: Lourdes Bendeck Berrios och Sofie Elving Handledare: Ek.

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).

Title:Change strategies in the transition towards a cashless banking systemLevel:Final assignment for Bachelor Degree in Business AdministrationAuthor:Elin Lånström och Vildana SmailagicSupervisor:Stig SörlingDate:August 2013Aim:In our study, we compare what it is that drives a bank to implement changes in their business, what problems these changes may bring, and how organizations deal with these. We do this by studying how different banks choose to relate to the handling of cash.The questions we ask ourselves are:? What lies behind the decision to make changes in cash management?? How is the change implemented in practice?? What do banks think this change will mean for the future?Method:The study was conducted with the help of a qualitative scientific method. We conducted interviews with representatives of four banks, and made use of secondary data in the form of scientific literature and scientific articles.Result & Conclusions:Organizations implement changes in order to adapt and achieve balance with their environment but also within the organization itself. Our study shows that the decision to introduce cashless branches is mainly a result of banks' efforts to become more cost efficient.

Bankkrisen under det tidiga 1990-talet resulterade i en instabilitet i den Svenska ekonomin som gjorde det nödvändigt för regeringen att träda in med kraftiga åtgärder.Bakgrunden till denna kris kan bland annat spåras till den avreglering som genomfördes 1985 då taket på bankernas kreditexpansion togs bort. Detta arbete undersöker hur regleringen har utvecklats efter krisen samt hur effektiv denna utveckling är i förhindrandet av framtida kriser.Den teoretiska utgångspunkten för arbetet är en undersökning som genomfördes strax efter krisens slut av Jonathan R. Macey som i fem principer beskriver hur en framtida reglering bör se ut. Dessutom utgör det nya regelverk som håller på att implementeras vid namn Basel II en del av teorin. Dessa teorier ställs mot resultatet av intervjuer som genomförts med en av de Svenska storbankerna samt Finansinspektionen.

Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Towards the end of the 1960s, the credit financed purchase was well established in Sweden. The Swedish households were able to purchase goods, which had been considered unnecessary, or even luxurious, in the past. On the other hand, effective means to handle the increasing amount of debt and potential debtors were introduced; credit rating was registered, trade with insecure claims increased and if debtors could not fulfil their obligations, the creditors often used harsh or undue methods. By introducing Inkassolagen (1974:182), the legislator hoped to regulate the debt recovery process and ensure the fair treatment of debtors. The legislator also introduced liability for damages caused by a creditor in the collection process.

Detta arbete handlar om matematiksvårigheter. Jag ville att mina studier skulle leda till att jag blir bättre på att bemöta elever som har svårt med matematik och därför valde jag att utgå från följande frågeställningar: Vad kan det finnas för orsaker till att elever har matematiksvårigheter? Vilka svårigheter har eleverna och hur kan man arbeta för att hjälpa dem. Genom att läsa litteratur och intervjua sju lärare har jag sökt svar på mina frågor. Under arbetets gånghar jag fått reda på en mängd olika faktorer som kan orsaka matematiksvårigheter.

Problem formulation: Recent results from the European Food Information Council?s consumer research on nutrition information and food labelling revealed that most consumers have little understanding of the nutrition information found on food products, feel that there is little authority regulating these matters and wish for a more trusted source of information and regulation and lastly it was found that consumers accept their limitations and have little motivation to even read or learn about nutrition information. Thus what are the reactions of the various legal authorities to this problem? How are food retailers and producers responding to the needs of the consumer? How are consumers then reacting to these two players in the industry and the changes they are making?Purpose: The purpose of this research is to gain new perspective and a better understanding of relationship between consumers, companies and legal instruments in relation to nutrition and health claim labelling of food products. Method: The nature of this multi-disciplinary research has led to the study of all three areas, business administration (containing consumer behaviour) and business law, which are contained in this paper.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

EG:s fjärde bolagsrättsliga direktiv tillåter att de enskilda medlemsländerna avstår från revision i mindre aktiebolag. Alla medlemsländer förutom Sverige och Malta har tagit fasta på detta. Debatten i Sverige har de senaste åren främst bestått i revisionspliktens vara eller inte vara och olika intressentgrupper har agerat för respektive mot ett avskaffande av revisionsplikten. Intressentgrupperna som främst är i behov av revisionsplikten är samhället och bankerna. Författarna har därför undersökt om avskaffandet av revisionsplikten för små aktiebolag har påverkat eller kommer att påverka bankernas kreditbedömning.

Våren 2005 förvärvade Föreningssparbanken AB Baltikums marknadsledande bank, Hansabank. Förvärvet innebar en tydlig strategiförändring för FSB då banken tidigare huvudsakligen agerat via en alliansstrategi med ett begränsat ägande. Till följd av denna tydliga strategiförändring har vi funnit det intressant att titta på bankens etableringsprocess i Baltikum. Studiens syfte är att, med utgångspunkt i Rolf Marquardts teori kring bankers etableringsprocesser i utlandet, undersöka hur ett antal nyckelfaktorer påverkat såväl förutsättningarna för, som utformningen av, bankens etablering i Baltikum. De faktorer som undersökts grundar sig i Marquardts undersökningsmodell för svenska bankers internationaliseringsprocess.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.