Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

AbstractWorking as a lawyer demands not only legal skills, but also ethical ones due to the involvement with humans. The area of ethics is far from as regulated as the area of law is. The reasons for this are both historical ? as the area of ethics is, in comparison with the practice of law, a relatively new area, especially combined with the traditional work of lawyers ? and technical, since ethics is an area that seems difficult to regulate due to its adopting skills. Ethics looks different depending on which work area it addresses; who you ask; and in what situation it shall be enlightened.

Frivilliga avsättningar av skog med höga naturvärden är en viktig del för att nå Miljömålet ?Levande skogar?. Det finns dock tveksamheter om de naturvårdsbiologiska kvalitéerna i dessa avsättningar. Syftet med denna studie var därför att undersöka om den skog som avsätts frivilligt av privata skogsägare är den skogsmark som har de högsta naturvärdena på fastigheten. Vidare studerades också markägarens naturvårdskunnande, utbildningsnivå och attityd till naturvård.

Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.

Plagionotus detritus is a threatend longhorn beetle that only exists at one site in Sweden. It is saproxylic and depending on recently dead coarse oak wood for its larval development. Trees at Djurgården, Stockholm that have been colonized by Plagionotus detritus has been studied to find out the habitat preferences of the species and to see what affects the density of beetles in a tree. The bark of some trees and wood from the breeding project at Nordens Ark has also been studied to find out what affects the species reproductive success. The reproductive success was measured in two ways, the larval mortality and the size of the hatching holes.

The aim of this study is to examine if library and archive will meet professionally in digitization projects. The study has been conducted as a discourse analysis in accordance with the methods of Norman Fairclough, professor of Linguistics at Lancaster University. The texts are seen as linguistic and semiotic elements of social events that can be analyzed as parts of the social process ? discourse. The relationship between events and structures in society will be part of the social practice.The basic data derive from five public documents collected from Swedish government agencies.

There are about 3 500 churches protected under the Heritage Conservation Act in Sweden today. These churches still belong to living congregations that want to be able to adapt them to the needs of today, just like people have done throughout history. But since the churches are protected, the congregations have to apply for a permit and that is not always given. This can lead to frustration, and you can sometimes hear representatives of the church express the view that antiquarian authorities are enemies that oppose the church. On the other hand we have the antiquarian authorities that, in a way, have to act as advocates for generations to come and make sure that there is a cultural heritage preserved for them when they grow up.

The de-regulation of commercial air traffic in the early 1990?s lead to that many new airline companies entered the market. Many of these new actors were low budget airlines which meant that the traditional airlines met a new type of competition. This situation contributed to the fact that ticket prices dropped in many countries. It has become more and more common that the traveller prefers to fly with low budget airlines rather than with the traditional airlines.

With the help of large amount of archive material I have examined how Gustavsberg in Värmdö were affected by the great labor migration in Gustavsberg porcelain factory during the period 1869-1924. I have chosen to investigate how the municipality dealt with the poverty relief issue out of the labour immigration perspective. To my surprise I found out that Värmdö was not responsible for Gustavsberg in the poverty issue. The workers belonged to the factory, which had a relatively well-developed system of poverty relief in place. This is not to say that the workers received any support from the factory to any great extent.

Inledning: Ett psykiskt trauma kan ibland medföra utveckling av dissociativa symtom. Syfte: Studien undersökte vad som varit betydelsefullt för psykoterapeuten i det psykoterapeutiska arbetet med patienter med trauma och dissociation. Metod: En kvalitativ studie valdes. Fem legitimerade psykoterapeuter intervjuades, alla med lång erfarenhet av traumaterapi och psykodynamisk terapi. Resultat: I denna studie menar informanterna att trauma och dissociation är ett underskattat forskningsområde och betonar vikten av diagnosen, enkel PTSD och dissociativa störningar.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

SammanfattningArbetets art: Uppsatsarbete omfattande 15 högskolepoäng C, inom ämnet ArbetsterapiSvensk titel:   Arbetsterapeuters användning av energibesparande metoder förpersoner med kronisk obstruktiv lungsjukdom ? En kvalitativ intervjustudie.Engelsk titel: Occupational therapists use of energy conservation methods for persons with chronic obstructive pulmonary disease.Handledare:   Margot FriskDatum:           2011-05-02Antal ord:      7993 ord Sammanfattning: Syftet med studien var att undersöka på vilket sätt och i vilket syfte arbetsterapeuter använder sig av energibesparande metoder som åtgärd för personer med kronisk obstruktiv lungsjukdom. Kronisk obstruktiv lungsjukdom (KOL) är en långsamt progredierande sjukdom som påverkar andningen negativt. Den påverkar även individens aktivitetsförmåga vilket leder till mindre självständighet i de vardagliga aktiviteterna. Arbetsterapi som profession är en resurs i rehabiliteringen av personer med KOL.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

The purpose of this essay is to investigate how employers? rights to give employees notice because of illness are regulated in Swedish working life. This essay consists of two parts. The first part is jurisprudential and based on traditional juristic method. The second part entails the discipline Sociology of Law and is based on a qualitative survey consisting of two interviews.