There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

The purpose of this thesis is to provide a better understanding of how dairies use colour, picture and shape in order to influence customers? buying decisions of fruit yoghurt. In order to reach this purpose the research was conducted through case studies of three dairies. In this research three research questions were created with focus on the visual elements colour, picture and shape. The method of data collection was performed through interviews with dairies as well as documentations.

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

Today we live in a world where the demands increase in the aeronautics industry. This creates a situation where no mistakes are allowed about the regulations and for those who are supposed to follow these. Safety comes first, tracking of components, Service Bulletins which are recommendations from the manufactures and Airworthiness Directives which are demands from the authorities, these need to be updated at all time and everything that is done on a aircraft need to be documented.This creates a situation where today maintenance shops need to have full control of all parts of the organization, which creates a need for a working data system.The goal with this exam work is to evaluate the best way to implicate the new bought data system called "System Aircraft Management" on the basis of the needs of Täby Air Maintenance AB. The system are supposed to get started technically and also be implicated to the users of the system. This work will be focused to create a effective working plan to get SAM implicated with no interruption in the daily work.

Water related problems are highlighted as a challenge to sustainable development and the topic of forests and water is gaining increased attention worldwide. Governing forest and water is a complex issue, as the interactions are affected by policies and actors from multiple levels and sectors. In Sweden, forests cover much of the land and forestry is an important land-use, inevitably impacting the water in the landscape. This study aims to understand and explain the existing governance framework around forestry and water in Sweden. Based on the Policy Arrangement Approach, the study?s research questions focused on the actors involved, the formal and informal rules, the resources and power structures and the discourses related to forestry and water in Sweden.

The numbers of natural disasters caused by extreme weather are increasing through out the world. A large majority of the research concerning the climate shows that this is a trend that can be expected to continue. At the same time the urbanisation is increasing more than ever and for the first time in history more than fifty percent of the population lives in a city. How we build these cities will have a crucial importance for our adaption to the new climate. In Sweden, our capacity for an adaption are high because of our economic situation as well as our rather well built society.

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

The Vaxholm conflict was initiated when the Swedish Trade Union for Construction Workers shut down a construction site in order to prevent a Latvian construction company to build a school after the two parties had failed to agree upon a collective agreement in compliance with Swedish regulations. An emotional public debate followed that resulted in a discussion of the proposal for the Services Directive of the EU, based upon the country-of-origin principle. In this thesis we will analyze whether the country-of-origin principle or the country-of-destination principle is best suited to capture the gains-of-trade that the common market hoards and improve welfare within the EU. We conclude that the country-of-origin principle is the more apt of the two, though it leads to some short-run costs such as structural unemployment. But these will be more than outweighed by the gains in aggregate welfare for the EU in the long run..

Reliable methods to analyze food for the presence of almond are important ? not only for those allergic to almond, but also for monitoring the compliance with labelling regulations (EG directive 2003/89). Until now the Swedish National Food Administration has used methods like rocket immunoelectrophoresis and real-time PCR to detect almond in food. These methods are, however, not sensitive enough for protecting the most sensitive individuals. Therefore, the performance of a commercial ELISA kit was tested with regard to specificity/cross reactivity and limit of detection for almond both in solution and in different matrixes.The limit of quantitation was at least 3,1 ppm (mg/kg) in solution and similar concentrations were measured in bisquits and chocolate.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

The purpose of our research is to explore the investigation process of the cases of unaccompanied children by the social authorities. We present both national and international legal documents which are of importance to subject we have chosen. We also aim to study how these are put into practice by social authorities. This can help us to identify the problems and shortcomings in social authorities` practices in dealing with unaccompanied children?s cases.

After having reviewed the cases in the Veterinary Disciplinary Board of Sweden regarding certificates year 2000 to October 2007 I have found that these cases more often than in all other cases result in disciplinary action. The punishment is to a greater extent the more serious form, i.e. warning. When I examined the reasons for imposing the punishments and the material that constituted the foundations of the reports, I came to the conclusion that the statistics above do not depend on a general lack of knowledge in the Swedish veterinary profession. A possible cause is that the demands set upon the veterinarian are exceptional and that the responsibility board has a physical object to examine (the certificate) and regulations that describe how the certificates are supposed to be formulated. The fact that the knowledge about how to write veterinary certificates does not generally seem to be lacking does not exclude that lessons can be learned by examining the mistakes made by others.

This essay is an introduction to the intentions and purposes of the british play writer Sarah Kane (1971-1999). Her own voice is presented both via quotations linked to her work and by an explanation of her connections to the surrealist poet and actor Antonin Artaud. The main focus is on Kane?s second play, Phaedra?s Love, first performed in 1996. The play is analyzed in co-relation to La volonté de savoir, the first volume in Michel Foucault?s trilogy Histoire de la sexualité.

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

The regulations for energy consumption are consistently getting more and morestrict. This leads to a higher customer demand for energy analysis early in the buildingdesign process. Many building planners and architects use powerful modeling softwareto visualize their projects. These digital models contain sufficient information aboutthe building?s physical characteristics for reliable energy analysis.