The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Syfte: Syftet är att undersöka följderna av konkurrensutsättningen på apoteksmarknaden ur ett logistiskt flödesperspektiv.Metod: Abduktiv ansats och en kvalitativ datainsamlingsmetod i form av semistrukturerade och ostrukturerade intervjuer.Teori: Logistiska målmixen, Du Pont-schemat, 80?20-regeln, byta lager mot information, logistik som konkurrensmedel Marknadsteorier, konsumenttrygghet, drivkrafter för innovation, Porters fem krafterResultat: De största volymerna av receptbelagda läkemedel går, likt under monopol-tiden, fortfarande via de största distributörerna Tamro och Oriola. Apoteks-aktörerna tycks överlag vilja gå mot lägre kapitalbindning, med något högre logistikkostnader och servicegrad. Främst vill aktörerna styra varuförsörj-ningen i egen regi för att anpassa den till de egna affärsmodellerna. Service-graden tycks inte ha försämrats sedan omregleringen.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

My master?s thesis is a study of acquisition of photographies during 1958-2008. The questions I proceed from is what patterns lies behind the Royal library's acquisition of photography and how the process of acquisition looks like. The theoretical base which I lean on consists partly of a problematization of the process of cultural heritage and partly of organizational theory. The problematization of the process of cultural heritage is my foundation of this essay.

This thesis was conducted at Mälardalen University in Västerås and Härjeåns Nät AB, mainly in Sveg. Härjeåns Nät AB is a network company that delivers electricity in Härjedalen municipality, Ånge Municipality, Ragunda and Bräcke municipality. The maintenance and dismantling of electricity and broadband networks generates a lot of waste. The purpose of this work is to present proposals on the management of the waste. The goal is that all of Härjeåns offices should have equal management for the waste and an overview of how to manage the various wastes.

Sweden became a member of the European Union in 1995. Consequently Sweden became obligated to implement the Working Time Directive 2003/88/EC (formerly termed 93/104/EC). At that time Sweden considered that their legislation already gave their employees as high level of protection as the directive prescribed. Instead they decided upon an adjustment of the collective agreements concerning working time. A particular EC-restriction was incorporated in the Working Hours Act (SFS 1982:673).

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

This paper considers the Swedish regulations of purchase taking the perspective of private persons as a starting point. The law of purchase from the year 1990 is applicable on a number of legal purchase situations where the contracting parties varies. Nevertheless, the law is mainly focused on the purchase between businessmen. This places private persons on level with businessmen, since they are given equal responsibility regarding legal knowledge and the drawing up of contracts. In order to get a deeper knowledge of the law of purchase and to reach an understanding of how it should be interpreted we have studied the government bill on the law, cases from the Supreme Court, doctine on the area and legal articles. The purpose with this paper is to examine whether the law of purchase from the year 1990 is too old to be applicable on private purchases today.

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees? freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Bakgrund och Problem: Det har visat sig att en gemensam nämnare bland de bakomliggande orsakerna till den senaste finanskrisen var bristande intern kontroll. Det var även en av orsakerna till att en svensk bank i augusti år 2010 gick i konkurs och det kan ses som högst oväntat med tanke på de utvecklade regler, ramverk och granskningar som finns för de svenska bankerna idag. För att den interna kontrollen i ett företag ska fungera väl måste den integreras i hela verksamheten. I dagsläget finns det tecken på att det råder en lucka mellan den interna kontroll som styrelse vill uppnå och den som når fram till medarbetarna i banken.Syfte: Uppsatsens syfte är att studera hur de fyra svenska storbankerna arbetar med intern kontroll idag samt analysera kommunikationen och integrationen av den interna kontrollen i verksamheten. Vidare vill vi bidra till en insikt om hur intern kontroll integreras och blir en del av det dagliga arbetet i banken.Metod/Empiri: Då studien undersöker hur kommunikationen och integrationen av intern kontroll ser ut i de svenska storbankerna, ansågs en enbart kvalitativ metod med intervjuer av personer som aktivt arbetar med intern kontroll inte vara tillräckligt.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.