The purpose of this candidate thesis is to obtain an overall picture of how many prohibitions against owning or taking care of animals that were announced in Sweden in the years 2006-2008 and on what basis these judicial decisions were taken. What is the situation for the person behind the judicial decisions? Is there a so-called risk category where preventive actions to solve the problem can be taken at an earlier stage?The first Swedish animal welfare legislation came into force in 1944. Previously there was a law of 1857 that only prohibited the maltreatment of farm animals. In 1988 the existing animal welfare law was revised into an in principle new law (1988:534).As early as in the Royal Majesty?s government bill (1944:43) to the 1944 animal welfare legislation, there was a proposal that issued prohibition for those having been convicted of aggravated cruelty to animals.

Common species of freshwater mussels may, like the freshwater pearl mussel (Margaritifera margaritifera) have a drastic decline in number and there is several reasons, like sedimentation, a decline of host fishes, introduction of alien species, nutrition leakages from agriculture and pollutants of medic drugs and poison. Ann Gustavsson made in the year of 2007 a study over rejuventation of freshwater great mussels in nine watersystems and considered that the rejuventation within the populations were all along the line poor. This study orients from her work and points to determine if there is a connection between the poor juventation and pollution of nitrogen and phosphorous from industries and private sanitations. The study was performed with the software program ArcGIS9.2 to take out drainage areas for the concerned habitats and contact was made with the concerned authoritys. When it comes to supervision of private sanitations is it the countys and for industries is it the county administrative board.

This study is about how school counselors in Kalmar County view the need for a pupil curative work online, what they believe are ethical aspects to be considered in social work online and if they feel they have sufficient training to conduct pupil curative conversations online. The aim has been to make contact with universities in Sweden to see if they have elements of social work education that lectures a social work online.The study is based on semi-structured interviews with school counselors in Kalmar County. The majority of the interviewed school counselors lacked the knowledge and experience of a student curative work online but some had discussed this phenomenon at work. One counselor worked daily with a pupil curative work online. The intention of interviewing universities to investigate whether there are elements of social work education that addresses a social work online defaulted unfortunately because they choose not to participate in the study.The main conclusion of our study is that school counselors consider themselves lacking sufficient knowledge to conduct pupil curative conversations online.

This study is about how school counselors in Kalmar County view the need for a pupil curative work online, what they believe are ethical aspects to be considered in social work online and if they feel they have sufficient training to conduct pupil curative conversations online. The aim has been to make contact with universities in Sweden to see if they have elements of social work education that lectures a social work online.The study is based on semi-structured interviews with school counselors in Kalmar County. The majority of the interviewed school counselors lacked the knowledge and experience of a student curative work online but some had discussed this phenomenon at work. One counselor worked daily with a pupil curative work online. The intention of interviewing universities to investigate whether there are elements of social work education that addresses a social work online defaulted unfortunately because they choose not to participate in the study.The main conclusion of our study is that school counselors consider themselves lacking sufficient knowledge to conduct pupil curative conversations online.

This study is based on the child welfare agency and social welfare board definition in Växjö City about the people who were defined as feebleminded and which solution they choose for this ?social problem?, with focus if they used sterilization as a solution to this ?problem? during the years 1934-1941. The individuals who were regarded as feebleminded were alcoholics, unemployed, people who were feeble in their mind, people who had mental diseases, people who were vagrants and poor people. According to earlier research these people were categorized in a subclass and their behavior were not regarded as ordinary like a human who had a healthy mind, according to that period believes.The boards in Växjö defined the feebleminded people with mentally deficient minds, mental retardation, poverty and in some cases disturbed self-activity. However the most common definition of the feebleminded was mentally deficient minds and mental retardation.

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

Fo?reningen Sportfiskarna samlar in statistik o?ver fisket i Sverige fo?r anva?ndning inom forskning och fo?rvaltning. I och med lanseringen av applikationer fo?r smarta telefoner har antalet inrapporterade fa?ngster o?kat och ett behov av att hantera data ba?de till och fra?n dessa applikationer har uppsta?tt. Denna uppsats beskriver skapandet av Sportfiskarnas webbplats Fa?ngstDataBanken.

The report aims to investigate how well a certain type of affordable embedded single board computer can hold up against today's more expensive computers in a computer system by doing various tests on a system with the specified requirements. The system has a Raspberry Pi as the single board computer which task is to control a camera based on coordinates obtained from a server as well as capture and stream a video signal on a network.The researches were conducted to check how much network traffic a single-chip computer sent in different video formats and how much CPU utilization was required. Studies were also made to ensure the accuracy of the camera control. The researches have been experimental, where several tests have been performed and analyzed.The results show that a sufficiently good accuracy can be obtained from the camera steering unit, in which two different servos have been investigated. When the video format MJPEG and H.264 are used, the single-chip computer is able to transmit a video signal up to 1280x720 at 15 fps.

The purpose of this study is to examine the implementation of the Convention on the elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.

Datum: 2011-06-10 Titel: Sambandet mellan redovisning och beskattning ? Införandet av verkligt värde och dess påverkan på dubbelbeskattningen Lärosäte: Mälardalens högskola Institution: Akademin för hållbar samhälls- och teknikutveckling Kurs: Magisteruppsats i företagsekonomi, 15 hp (FÖA400) Författare: Belma Bjelevac och Ida Emet Handledare: Leif Carlsson Examinator: Cecilia Lindh Problemformuleringar: 1. Hur kan dubbelbeskattningen upprätthållas vid införandet av verkligt värde i företagens redovisning? 2. I och med upprätthållandet av dubbelbeskattningen vid införandet av verkligt värde, hur kan:a) den administrativa bördan förhindras att öka?b) redovisningens kvalitet utvecklas utifrån detta?3.

Turismen organiseras av offentlig sektor, privata aktörer eller dessa två i samverkan och kan avgränsas på olika sätt, geografiskt eller politiskt. Denna studie syftar till att undersöka och jämföra destinationer i Sverige på lokal och regional nivå för att se hur de är organiserade, med fokus på hur offentliga och privata aktörer arbetar för destinationens utveckling. Genom kvalitativa intervjuer med privata och offentliga aktörer på destinationerna Bohuslän och Stockholms skärgård har vi genomfört en komparativ studie. Studien diskuterar olika former av turismorganisationer och visar att Bohuslän och Stockholms skärgård liknar varandra i hur de är organiserade på lokal och regional nivå och att det på båda destinationerna finns samarbeten mellan offentliga och privata aktörer för att utveckla destinationerna..

The main purpose of this master thesis is to give the reader a picture of the experience of art and of its room in the public libraries, but above all to examine the phenomenon temporary art exhibitions in public libraries in the county of Östergötland. The study is limited to a specific activity of art, namely temporary exhibitions in libraries. Geographically, the investigation is limited to the public libraries and their branch libraries in Östergötland. Time concentrates on the present situation in 2000 and 2001. Methodologies are partly observations in some libraries, partly qualitative questionnaires to all primary libraries and their affiliates in Östergötland.

The purpose of this master thesis is both to interpret the articles of the UN Convention on the Rights of the Child from a public library point of view and to investigate how childrens librarians in the county of Norrbotten view their working situation in their relation to the users. This purpose leads to the main question: How do the childrens librarians and the childrens library consultant describe the present and the future of the childrens library activities in the sparsely populated regions in the county of Norrbotten? The subquestions are: What articles from the Childrens Rights Convention are the most relevant for the public library? In what way can you notice the Childrens Rights in the way the childrens librarians work towards the users? What part of the childrens library activity is the most important according to the childrens librarians and the childrens library consultant? The thesis is based on qualitative interviews with childrens librarians and the childrens library consultant of Norrbotten and field observations. The result of the study shows that the articles we found most relevant for the public library are 2, 3, 6, 12, 13, 14, 17, 23, 28/29, 30, 31 and 42. The Childrens Rights can be noticed in several ways in the childrens library activities.

At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO?s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company?s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships.

Bakgrund:                   Under senare år har de börsnoterade bolagens styrning kommit att intressera samhället. Ett viktigt fenomen i bolagens styrning är styrelserna. Under de senaste 15 åren har omfattande regleringar införts för att klargöra och definiera hur styrelserna i de börsnoterade bolagen skall sättas samman och arbeta.Syfte:                            Syftet med denna studie är att undersöka om, och i så fall hur, det svenska styrelsenätverket förändras efter utvecklandet och implementeringen av en reglering. Vår ambition är att ge förklaringar till varför eventuella förändringar sker.Avgränsning:               Studien har utgått från Svensk kod för bolagsstyrning som ett fall av reglering för att se hur denna har påverkat styrelsenätverket.Metod:                          En social nätverksanalys av styrelseledamöternas nätverk har genomförts. Studien omfattar bolag noterade på en svensk reglerad marknad med säte i Sverige.Slutsats:                        Studien påvisar att införandet av en styrelsereglering inte behöver leda till förändringar i styrelsenätverket.