SummaryEurope?s public authorities are influential consumers. If they spend their money on greener products and services they can make an important contribution to the work towards a sustainable development. Green public procurement can thereby significantly improve the take-up of new environmental technologies. Through the effects of economies of scale, production costs be lowered and better equip us to fight environmental problems.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

Currently, there are no clear statistics on how the floor plan and room size in apartment buildings has changed over time since the postwar period. The statistics available is average area per apartment which can be found on Statistics Sweden's website. This report has the aim to increase knowledge about how the Swedish home have changed over time.The questions that the report will answer are:For apartment buildings, how has the living area been distributed since the postwar period?Why has the area distribution changed over time?A survey of the houses built during 1950-2014 was made before questions could be answered. A case study was also made which a total of 90 apartments were analyzed and divided into three eras, the people´s home, the million programme and the neomodernism.

The thesis is about exploring possibilities for developing a standardised system solution for micro businesses, this since most of the micro business lack proper system solutions, a contributing factor of this is price and also incompatibility between the solution and the business itself. The system solutions we will refer to are solutions which task is to cover the most important needs that a micro business might have on their system. The main goal with this research is to see if this is possible, and if so, how the developers should think to take it further. We chose to do this by identifying the most significant of needs a micro business has when it comes to this type of system solution.In this thesis we will present three needs which were evaluated and brought forth through the analyses of various interviews and observations we had done during the study. The interviews took place at respective company with their employees and consisted both closed and open questions with our main focus on the open questions because we wanted to obtain as much information from the respondents as possible from several viewpoints.

The purpose of this master thesis is to examine different factors that may influence the librarian in the selection of popular music. The study is conducted through a qualitative method, influenced by grounded theory. The results are based on patterns drawn from both interviews with six libraries and from literature. The literature review concerns foremost cultural politics, music aesthetics, the sphere of popular music in Sweden today and the impact of commercialism. Also the purposes of popular music in a library, aspects of values of popular music and assortment policies are being discussed.

Från och med år 2005 är det obligatoriskt för alla noterade bolag inom EU att redovisa enligt IASB:s standards, IFRS/IAS. En väsentlig skillnad mot tidigare normer är att goodwill inte längre skall skrivas av planenligt, istället skall bolagen göra så kallade ?impairment test?, eller nedskrivningsprövning. Ett impairment test innebär att bolaget per varje balansdag eller oftare skall bedöma om det finns någon indikation på att en tillgång kan ha minskat i värde.Oavsett om det finns någon indikation på en värdeminskning eller ej, skall företaget varje år göra en prövning om en immateriell tillgång med obegränsad nyttjandeperiod har minskat i värde genom att jämföra dess redovisade värde med återvinningsvärdet.Syftet med min uppsats är att undersöka huruvida noterade holländska bolag efterlever kraven som ställs från standarden IAS 36 p 134. Resultatet ska jag sedan jämföra med en liknande undersökning som tidigare gjorts för bolag noterade på Stockholmsbörsen.

Aim: The study aims to investigate the distribution of grades between students in a practical subject and in a theoretical subject.The problem:What is the grade distribution in physical education and mathematics, with respect to gender, socioeconomic background, parental education, ethnicity, and physical activity?Method:To answer the aim of the study a quantitative method was chosen. As the collection method used was questionnaires to 620 students in the 9th grade in Stockholm. Of the 620 questionnaires, 597 questionnaires were used for the static analysis. The method of analysis used cross tables and logistic regression analysis.

This thesis handles the problems regarding different value aspects which are applied during restoration and renovation of churches. The curator?s aspects along with the interests regarding change that exists today, is often integrated and is therefore affecting the final results. The thesis aims to discuss the different perspectives and to look at the different values the room possesses. Furthermore, the historical aspects are discussed along with possible strategies to increase a positive outcome of restorations and how to integrate churches to the modern standards in terms of use and allowing them to be a part of a living cultural heritage.Church buildings have historically speaking always had a significant meaning to people, independent of religious belief.

Institutional repositories are now being created to manage, preserve, and maintain the digital assets and intellectual output of a university. The incentives to change the process of scholarly communication have also begun serving as a strong motivator. There are problems to consider and questions to be solved when dealing with electronic publishing and the implementation of institutional repositories. At present time no summary exists regarding the activities of scholarly electronic publishing at Swedish universities and university colleges.This Master's thesis aims to describe the current situation regarding electronic publishing and the development of institutional repositories at Swedish universities and university colleges. To investigate the situation, a questionnaire was sent out to 38 academic libraries since they are normally responsible for the electronic publishing within institutions of higher education.

In Sweden in January 2005, there is only one producer of organic broilers and none of organic turkeys. But there are, on the other hand, a few small-scale producers whose housing systems to some extent are similar to what is stipulated in the organic standards. The aims of this work are to investigate what housing systems are used by the Swedish small-scale producers of broilers and turkeys, what main challenges they are confronted with and if there is an interest and a possibility for a change-over to organic production. For the first part of this work a literature study was performed with the purpose of detecting the main health problems in conventional as well as smallscale production. A special focus was on coccidiosis and leg weakness as those were considered to be of particular importance. A study was made of Swedish small-scale poultry production units. In two groups of broilers from the same producer and in three flocks of turkeys the level of Eimeria oocysts in faeces and litter was investigated.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

I denna fallstudie av Vara kommun har vårt intresse riktat sig mot införandet av Lean i kommunen. Arbetet med Lean inleddes 2004 och har hittills haft fokus på äldreomsorgen. Till grund för den insamlade empirin ligger 8 enskilda intervjuer med projektledare och resultatenhetschefer samt två fokusgrupper med medarbetare. Vårt syfte med denna studie har varit att studera införandet av Vara Lean och dess inverkan på såväl resultatenhetschefer som medarbetare inom äldreomsorgen i Vara kommun, samt att undersöka förutsättningarna för ett fortsatt arbete med utveckling genom Vara Lean.Resultatet visar att Vara Lean är ett tanke- och arbetssätt för att försöka finna ständiga förbättringar inom verksamheterna i Vara kommun. Medelst Vara Lean och dess verktyg, värdeflödeskartläggning och 5S, skall medarbetarna jobba effektivare genom att skapa standardiserade arbetssätt.

De senaste årens skandalaffärer såsom Enron, Ahold, Parmalat och WorldCom ledde till att allmänhetens förtroende för finansmarknaden försämrades. Den internationella debatten om hur man skall återskapa förtroendet har dominerats av hur man skall öka tilltron till revisionen. En viktig faktor för att uppnå förtroendet är revisorns oberoende gentemot sina klienter. I vår uppsats kommer vi att fokusera oss på revisors oberoende och åtgärder som kan vidtas för att kunna stärka detta oberoende. Syftet med denna studie är att undersöka vilka förebyggande åtgärder som skulle kunna stärka revisors neutrala ställning vid uppkomsten av beroendesituationer.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The number of wireless networks has increased rapidly among both home users and companies in just a few years. That has brought a lot of good things with it, for example the possibility to connect wireless equipment to the network or Internet from an arbitrary position within range of the accesspoint. But since the transmissions take place through the air some new security risks appear. It?s difficult to restrict the signals to a specific space and thereby a lot easier for unauthorized to eavesdrop or disturb the signals compared to a traditional wired network.