Sweden is a member of the European Union since 1995. The European Union issues directives that cover different areas. Member states must implement these directives into their national legislation. The European council issued in 1993 a directive that took action on the organization of working time, also known as the working time directive. The full name is: Council directive 93/104/EC of 23 November 1993 concerning certain aspects of the organization of working time.

According to a decision of the European Commission, measures are to be taken to reduce the use of energy in the EU. The goal is to reduce it by 20 % compared to the current use. This shall be done to the year 2020 (European Commission, 2011). One industry that use large amounts of energy is the construction of buildings which account for almost a third of the energy use (Brogren, 2012). The major part of the energy that is used in the construction industry is not used when the buildings are built, but rather during the rest of their subsequent lifetime.

Förstainstansrättens dom i målet Microsoft mot Kommissionen har gett upphov tillmånga konkurrensrättsliga frågor, bl.a. gällande Microsofts tying av WindowsMedia Player till sitt operativsystem Windows. Denna uppsats för framförallt ettresonemang kring frågan om huruvida de ?traditionella? EG-rättsliga metodersom idag används vid bedömningen av kopplingsförbehåll (tying) är förlegade närdessa ska appliceras på en ?ny? produkt som mjukvara. En analys av konkurrensrättsligdoktrin och rättspraxis visar att Microsoftdomen i delen vad gäller tying ärkonsekvent gentemot den praxis som etablerats på området genom målen T-30/89Hilti AG mot Kommissionen samt C-333/94 P Tetra Pak International SA motKommissionen.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

Ledning och övriga anställdas upplevelser av attraktivitet på arbetsplatsen ?Mora of Sweden? looks at how management and employees at the Swedish manufacturing company ?Mora of Sweden? perceive an ideal attractive company and what factors that determine one, as well as how these two groups perceive the situation at their own company. The main purpose of the essay is to compare the management?s point of view with that of the rest of the employee respondents? perspective. While doing so the author concludes that there are several factors such as how the employees feel about their physical working environment as well as their salary, of which the management lacks understanding or perceive differently and that there needs to be more of an open dialogue between the management and the employees..

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

This article seeks to re-imagine the Alandish hembygdsrätt to a regional citizenship. Hembygdsrätt is a judicial tool that regulates acquisition of property and voting rights. Its a central part of the autonomy as it constitutes a social-border between Finns and Alanders.However as Åland and Finland became members of the European Union questions arouse concerning the legitimacy of the current statues. The community argued that it could be considered as a breach of the anti-discrimination principle. Therefore Alandish autonomy was recognized as an exception in the joint-accession treaty of Finland and Åland.

The purpose of this paper was to investigate what young behavioral science students, born in the 1980s, think is important in their future work life. The purpose has also been to investigate what attitudes the behavioral science students have towards their future work life, and what place work has in the young behavioral science students lives. After clarification of above, the aim has also been to compare the results with former research. Thereafter the purpose has been to investigate whether traditional work motivation and job satisfaction theories are applicable for young people today. The empirical material is based on interviews with six women who study behavioral science at various levels.

Wooded pastures are common in the agricultural landscape in Sweden, often rich in naturaland cultural values. It is not a well confined biotope but consist of a semi-open landscapewith a complex pattern and wide variation of tree and shrub coverage. The values in thewooded pastures have been created through a long history of management.One major threat to wooded pastures is ceasing management. Yearly and intensive grazinghas been demanded for several years in order to receive economical support. At the sametime trees and bushes have often been regarded as vegetal invasion.

The agricultural plantingmachines are used just a few weeks every year. That means that the supply of service and spare parts have to be good to make the timeliness costs low at the agricultural hard working periods. The machines wear down successivly when they are used. The wear is harder on some parts than the others on a machine. Spare parts can be dicided into consumables.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

The purpose of this master?s thesis is to investigate children?s access to specific children?s activities at Swedish public libraries 2005. The thesis is based on literature studies and qualitative interviews with children?s librarians, library directors and local politicians at two demographically different libraries in Gothenburg.The sub questions are: What measures exist to promote children?s access to public libraries and children?s activities when it comes to: law and other political statements: different efforts on the state level and different efforts on the municipal level in the direct activity with children at public libraries? What driving forces and needs justify activities for children at public libraries? How will the responsible persons judge that the efforts are sufficient? The result of the study shows that children?s access to library activity has increased in the last couple of years due to reorganization, economic savings with closing down of library affiliates and because libraries have given priority to other things, like IT and new media. Children?s librarians have got new assignments and less time for children?s activity.The conclusion of our investigation is that children?s librarians are ambitious in their work, but unfortunately don?t give children?s library activity adequate resources.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

This report was written as a result of a Bachelor Degree Project at the School of Technology and Society at University of Skövde, first semester 2007. The assigner was Tibrokök in Tibro, Sweden. The commission was originally to design a sliding door concept for kitchen. Later it was expanded to also include bathrooms.During the feasibility study of the project Internet was used as an information source. Kitchen brochures and magazines were ordered from different companies to give inspiration and ideas.