Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

Organisms relevant for nature conservation dont follow administrative borders. Because of this there is a need for a landscape perspective within conservation and planning, and a need for the species of interest to have legal protection. Network analysis adapted for ecological purposes has grown to become a powerful tool for studying and communicating the relationships between species dispersion and access to habitat. In this study the following question is posed: How is the Osmoderma eremita and the Pernis apivorus dispersal possibilities in the small scale cultivated landscape of Borås affected by exploitation in respect to a) dispersal ability, b) habitat quality, c) position of habitat patches in a network? The analysis were based on municipal and regional nature conservation data, which in due to confidentiality is not accounted for in the report by maps, coordinates, etc.

Uppsats för avläggande av filosofie kandidatexamenKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2011.

One part of preventive conservation is controlling the lighting in the exhibitions. As a first step we have to accept the fact that the very act of displaying objects is causing them damage, and because the trend is for everything to be open to the public view all the time, the aim is to minimize light exposure of exhibits.This essay will present lighting options and relate them to the current recommendations. I have put the emphasis upon describing which methods one can use to minimize the degradation of exhibits on display by eliminating UV- and IR-radiation and reducing the visible light. The intention with this essay is to investigate the current lighting options and compare these to the recommendations on lighting exhibitions.The selections of different lighting options such as LED-, halogen- and energysaving lamps were made based on avaibility. Thereafter I did two types of investigations.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2013:4.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Konservatorsprogrammet 15 hp Institutionen för kulturvård Göteborgs universitet 2014:45.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2012:29.

Lining techniques such as nap bonding and mist lining were developed in the late 20th century and have gained popularity alongside with the increased use of acrylic emulsions as adhesives. The ability of the adhesive to create a nap bond to the canvases without penetrating the fibers has shown advantages regarding reversibility. In addition, the use of moisture, heat and pressure is reduced, which can be advantageous for more sensitive paintings. These lining techniques have been included in several studies where reversibility, minimal intervention and respect for the individual requirements and problems of each object have been the focus. The adaptability of the methods has been confirmed and to further explore the adaptability, this study consists of three simpler application techniques with the adhesive Lascaux 303 HV on mockups.

With the farming methods of the past century the agricultural landscape has changed. This has led to the fact that many habitats and species have been significantly reduced. Sweden is committed to the preservation of biodiversity through various conventions and laws. In the EU's Common Agricultural Policy there are currently agro-environmental schemes, which were created as an instrument for reducing the negative impacts of agriculture on nature and environment. Within this system any farmer who perform environmental measures are financially compensated for this.

The purpose of this thesis is to assist the Swedish energy company NIBE Energy Systems in their studies of adaptive regulation applicable to electrical water heaters. Due to coming energy classifications of these appliances in the European Union, NIBE Energy Systems needs to use adaptive regulation, called Smart Control, to keep their products in the best possible energy class and remain competitive to the market. By using this Smart Control regulation a 2-3 % improve-ment of efficiency can be credited the system. This is a small number, but heavily needed, since the energy classes are based on the idea that the European Union is provided with electricity from coal condensate power resulting in a 40 % maximum efficiency. Furthermore, doing noth-ing will result in some water heaters not being approved to use on the market from 2015 due to low efficiency.

The Commission can investigate infringements of the competition rules on its own initiativeor after a complaint from a third party when it suspects the existence of a cartel under Article81 or abuse of dominant position under Article 82. The EC Commission has extensiveinvestigatory powers under Regulation 1/2003 Articles 18 and 20. The visits by theCommission are made unannounced and that?s why they are popularly known as ?dawnraids?. The surprise arrival is essential in the fact-finding process because the Commissionlooks for information, which the undertaking subject would rather not give to the Commissionand takes measures to hide.The Commissions powers during a ?dawn raid? have been subjected to criticism.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2014:07.

In metropolitan areas where the exploitation pressure increases, also the importance to point out nature areas grows, both for the sake of outdoor life and for biodiversity conservation. Since nature conservancy and spatial planning constitute two different parts of the municipalities land use control, a case study has been carried out in two municipalities in the Stockholm region, Huddinge and Järfälla. Both these municipalities have protected about one third of their land and today there are plans to repeal parts of the reserves to enable exploitation. This thesis shows ? from the theoretical concept of sustainable development ? officials, politicians and non-governmental organizations perspectives on questions concerning land use together with the work with nature reserves and repeals.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorsprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2012:24.