The purpose of this study is to explore professionals? view on why men purchase sexual services with a focus on heterosexual prostitution where the man is the buyer and the woman is the seller. To achieve the studys? purposes and to be able to examine professionals? views a qualitative approach is taken with semi-structured interviews. Six professionals who work or have been working in the organisation KAST (Buyers of sexual services, own translation), who are situated in Malmö, Gothenburg and Stockholm, have been interviewed.

In order to investigate if the KRAV-regulations have any effects on the health and welfare of calves, KRAV-affiliated farms were compared to conventional farms with respect to calf management and outcome. The dairy calf has had a low economical impact during history. Even today the value of the calf is low and a lot of calves have a poor health status. The calf breeding is built on tradition and on the fact, that cheap antibiotics have made it possible to ignore, the recommendations about good hygiene in the calf?s environment.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Few issues raise such an engagement as parking areas, both by the municipality, property- and car owners. For car owners, it is of great importance where to park his car. Parking is not simply about availability but also about safety, security and how it affects the urban environment.When the land will be utilized for building development, there are regulations in Chapter 8, § 9 PBL how parking will be provided. Property owners have an obligation to provide parking space and it shall be arranged in an equitable manner, on the site or near it, which gives an opportunity for shared parking facilities. The guidelines for parking that the municipality has adopted should be the starting point for the extent of that space for parking is required when a building permit review.The first thing you should look at, is if the property owner has ability to provide parking space at his own property, but this is not always the best solution in areas such as inner cities.

The aim of this paper is to research and discuss the role the cultural politics play for the Swedish employment office (Arbetsförmedlingen) and the meaning culture politics have within the labour market policy. A research has shown that Arbetsförmedlingen evaluates unemployed cultural workers differently than regular registered jobseekers. From an instrumental perspective on political implementation this can be considered as an anomali. Arbetsförmedlingen?s mandate derives from the government and its authority is a tool for carrying out state policy.

The main purpose with this study was to investigate whether the tree growth differs or not in prescribed burnt areas compared to mechanically scarified. Together with the result from the main purpose, answers of whether it's possible or not to combine nature conservation with tree production in prescribed burnt areas was presented. In these areas the regeneration were analyzed to see if there was enough tree plants to comply with the Swedish Forestry Act regulations terms for approved regeneration. A field survey was conducted at 6 objects, three objects for prescribed burning and three for mechanically scarification. All objects were planted within the same year.

Due to increasing regulations regarding new diesel vehicles particulate matteremissions the new Scania truck, Scania Euro 6, has been equipped with a particulatefilter. This component effectively stores the particles in the exhaust gas but must becleaned in order to prevent itself from clogging. The filter is cleaned through aprocess named regeneration which is a thermodynamic process in which thetemperature of the filter is raised through fuel supplied to the exhaust gas.The purpose of this thesis is to contribute to the development of improved controlstrategies of the temperature during the regeneration process through thedevelopment of model-based controllers. These controllers are designed in order tohave good performance in stationary as well as automatic regeneration.In order to develop these model-based controllers a model of the system isconstructed. The model is described as a linear thermodynamic grey-box model withflow varying parameters, showing good results in validation.The model provides a simulation environment during the controller design, which isfocused around the development of linear regulators with the exhaust gas mass flowas a scheduling variable whose size determines controllers? mode of operation.

The purpose of this study has been to examine the archival management at the 14 Student Nations in Uppsala. This may be relevant to study to extend the research in the field that Berndt Frediksson calls ?empirical archival science?. Another reason is that the Student Nations hold a unique position as organisations and their archivists holds a unique position from a professional point of view as they mostly consist of students without professional archivist training. I have mainly focused on why the archival management at the Nations looked as they did.

In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.