The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

With climate change, the temperature and relative humidity in Sweden are increasing. The majority of historical environments lack protection against this increase, which also increases the risk of mold infestation in these environments. One of these environments is N??s Slott, in which several rooms have recurring mold growth on objects and furniture. By examining one of the rooms in the castle that is in the risk zone or has mold growth, factors behind the mold growth can be investigated in order to create a basis for future actions against mold.

Abstract: The aim of this study was to examine how the sexuality of young people with intellectual disability (ID) are constructed, based on how school counselors describe the situatuation of these youths and based on how the counselors describe their role in giving advice and discussing sex and relationships. The empirical data were collected through semi-structured interviewes with seven scool counselors and one consultant. The material was analyzed on the basis of theories about sexual script, stigma and social constructivism. The results showed that school counselors saw the young people with ID as a vulnerable group and as a group worthy of protection. Most of them had a picture of young girls as more vulnerable than young boys.

The purpose of this report is to collect, compile and complement the scientific and experience based knowledge concerning high pressure fire fighting today. The goal is to produce a decision data for the Rescue Service concerning the use of high pressure systems for fire fighting. Focus is on hose reel high pressure systems but other systems are discussed too. The report begins by describing the technical properties of the different systems. Then the fire fighting properties are evaluated, including manoeuvrability and safety for users.

Debate over Intellectual Property Rights ?IPRs? particularly patent and copyrights is mainly on forward-looking industries in computer software. As part of a trade deal reached in 1994, the member nations of the World Trade Organisation must adhere to a global agreement known as TRIPS, for the Trade- Related Aspect of Intellectual Property Rights.This study is to analyse the ethical conception of Intellectual Property Rights and in particular its implications on the developing countries in relation to TRIPS. The approach will be to analyse a broad philosophical theories of property to see if there is any justification for a software program to be treated as private property and also argue base on John Rawls two principles of justice in relation to TRIPS Agreement. Some reflections will be put on the use of open-source software by less developing countries.From the study it was asserted that, strong IPRs protection would hinder technological transfer and indigenous learning activities in the early stage of industrialisation when learning takes place through reverse engineering.

Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.

SJ is a government-owned passenger train operator in Sweden. SJ currently uses asystem called Ford for control and monitoring of maintenance. Technical andorganizational factors have given Ford the character of a monolithic system withoutflexibility and conditions to meet SJ's increased requirements.The main purpose of this master's thesis is to investigate how data quality can bedefined at SJ and to examine the data quality in Ford. This will give SJ an indication ofwhat their quality efforts should focus on in the future.The technical data quality parameters found are: accuracy, timeliness, completenessand consistency. The user centred data quality parameters are: accessibility,understandability and reliability.

This article deals with the woodlands as a biological cultural heritage and how it is taken care of in the protected woodlands in Skåne, in the south of Sweden, especially the deciduous trees which is dominated by beech. High biological values have emerged as a result of grazing and different kinds of forestry. The protected woodlands have been ripped of its cultural influences which changes the biological values on which the original reasons for protection was founded..

En studie av hur Gävleborgs läns kommuner tillämpar strandskyddsbestämmelserna vid dispensbeslut. Studien består av frågeenkäter, intervjuer samt en genomgång av dispensbeslut i tre utvalda län mellan 2002-2006. Resultatet visar på att det finns skillnader i såväl bedömningen av dispensansökningar som i dispensbeslutens formalia..

In present there is no Swedish legislation regulating bareboat registration of Swedish ships. Despite this absence however shipowners with vessels already registered in the Swedish Vessel Register do not hesitate to take advantage of the positive aspects of bareboat registration and thereby allowing the registration of their ships in another State as well. The fact that there is a lack of legislation in this area has left a legal loophole resulting in Swedish ships being registered in a second State without any regulation providing options or protection for the different parties involved. With this as a background, the main objective of this thesis is to analyze parallel registration of ships, its consequences and the future of dual registration in Sweden. To fulfil this objective another aim is to impart a collected legal and economical presentation of the problems that may occur when a bareboat chartered vessel is registered in two different States simultaneously.

The number of data centers and their capacity is increasing throughout the world. Theenergy used in these data centers and the emissions from the use are increasing at thesame rate. The total use of energy will double from 2008 to 2011 based on the trends indata centers use. Research in this area says that the emissions from data centers willhave surpassed the level of airline traffic in 2020. The index used today to compare howefficient a data center is, called PUE, is lacking some information.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

The essays main intent is to examine whether there has been a proper implementation of the Council?s directive 1999/70/EG into Swedish law regarding the requirement for measures to prevent the abuse of successive fixed-term employment contracts. To achieve this purpose there is a need for an examination of current law. The essay also has some secondary purposes. One of these secondary purposes is the question of whether the implementation of the Council?s directive 1999/70/EG has lead to a reduction of the workers employment protection, which is closely connected to my main question and the violation case.

The aim of this study is to evaluate whether the value of occupant load is over or under estimated when the Swedish general value for department stores, 0,5 person/m2, is used for dimensioning shopping centers. The data that was analyzed derives from seven shopping centers and one department store. A conservative method was used to calculate the occupant load factor. The analysis shows that two groups can be discerned: one group that is characterized by a lower occupant load factor that does not exceed 0,3 person/m2, and one group with a higher occupant load factor. Shopping centers with a higher occupant load factor are located centrally in large urban areas.