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.

Bakgrund: Den första januari 1983 infördes revisionsplikt för alla aktiebolag i Sverige. Idag gör EGs fjärde bolagsdirektiv det möjligt att undanta mindre företag från kravet på revision och debatten kring revisionsplikt i små bolag i Sverige är nu intensiv. Sedan årsskiftet 2004 gäller även ett nytt regelverk, Revisionsstandard (RS) i Sverige och detta såväl som ökade krav på oberoende har ytterligare intensifierat debatten. Enligt flertalet studier är ett borttagande av revisionsplikten inte realistiskt, dock anses att små och medelstora företag är i behov av enkla och ändamålsenliga regler. Det är således relevant att undersöka hur en ändamålsenlig revision skulle kunna se ut i mindre aktiebolag.Syfte: Syftet med denna uppsats är att tydliggöra vad som kan avses när begreppet ?förenkling? används i debatten kring revision i mindre aktiebolag.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

My thesis is a combination of theory and practice, where theory is meant to create a context and a background for my interpretation proposal. I wanted to ?access? the ideas that are always in the background of the reasoning which underlies both planning in a larger scale, and the design of a place. I wanted to make a ?work of ideas.? In the process of shaping the proposal, I wanted to be deleted from the site itself.

It is a well known archaeological concern that the remains of human bones left from the bronze age and early iron age Scandinavia are not nearly enough to represent the estimated population of the time. Furthermore the bones of each find rarely represent a whole individual. The majority of the bones must have been disposed of somewhere else, possibly scattered in running waters or in the fields, where they have evaporated or are securely hidden from archaeological excavations.This thesis deals with the grave concept and the problem in using a word that is so very clouded by its modern, western meaning. It also offers an alternative explanation to why the bones are handled the way they are and why they are found in such awkward contexts..

The aim with the literature study is to inform about the risks that exists in large dairy farms(with focus on mastitis and hoof health) and to inform about the milk industry in Sweden.Personal comments from two study visits (Nötcenter Viken and Vadsbo Mjölk AB) arelinked together with the literature and forms into a discussion regarding sustainableagriculture versus the milk cow's welfare.The profitability for Sweden's milk farmers have decreased because of the decreased milkprice and current inflation. This leads to an increase in herdsize in order to make a profit.The milk cow herds in Sweden becomes fewer year by year and the herdsize increases. Theincreased herdsize can cause a decrease in the time the farmer spends per animal. This canaffect early disease detection and prolong the animals suffering.Swedish Board of Agriculture published (2008) statistics showing that today's milk cow ismedicated primarily because of two reasons; mastitis or hoof problems. Mastitis is thereason to two thirds of all treatments that are carried out.

This thesis is a chronological survey over the hut and house remains from the Stone Age to the Early Middle Ages in Eastern Central Sweden. The thesis also contains a test which I have conducted to see which investigation method had the best results in identifying house remains at an archaeological site. I subsequently discuss the result of this test, what it represents and also what may be done differently in order to get other types of results..

Denna uppsats bygger på fyra grundstenar; Svensk kod för bolagsstyrning, Combined Code on Corporate Governance, riktlinjer från OECD, EU:s rekommendationer. För att skapa förståelse för dessa olika regelverk samt möjliggöra en analys, har teorin om Agent och Principal, samt den om Corporate Governance använts. Förutom studier av regelverk har diverse intervjuer genomförts med svenska och engelska börsnoterade företag som lyder under bolagskoderna, samt även intervjuer med revisionsföretag. Dessa har fungerat som informationskällor, referensramar, och underlag för analys och slutsatser. Det ges även sammanfattningar av Svensk kod för bolagsstyrning, samt för Combined Code on Corporate Governance, en redogörelse för riktlinjerna publicerade av OECD och EU:s rekommendationer.

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

The aim of this thesis is to investigate which criteria that can be used to locate execution sites on the island of Gotland, Sweden. The execution sites, which are used to test the criteria against, range in date from early medieval period to 1876 when the last public execution in Sweden took place. Why these criteria can be used will be discussed along with attempts to explain why they have been used frequently or not so frequent. The results show that the execution sites are most commonly located in clear view, near roads, on heights and on unfertile soil. Other criteria that appears less frequent, but that still can be used in the process of locating execution sites, are graves, crossroads and boarders..

Syftet med denna uppsats var att undersöka vilka teorier BBIC vilar på, hur BBIC:s teoretiska grundsyn har förändrat sättet att beskriva barns behov i utredningar, samt om formulering och motivering av insatser har påverkats av detta.I uppsatsens första del görs en genomgång av de huvudsakliga teoribildningar som BBIC utgår ifrån; anknytningsteori, utvecklingsekologi samt risk- och skyddsfaktorperspektivet. BBIC:s ursprung i England och dess väg till Sverige beskrivs, samt några av BBIC:s viktigaste tankegångar.Tio barnavårdsutredningar som alla har lett till insats har undersökts. Fem av dessa var BBIC-utredningar och fem var äldre utredningar utan BBIC-anknytning. De två grupperna av utredningar har sedan jämförts utifrån frågeställningar om hur socialsekreterare skildrar barns behov. Hur vårdplanernas insatsformuleringar har påverkats av BBIC:s införande har också undersökts.Resultatet av studien tyder på att BBIC-utredningarna i större utsträckning synliggör barnets behov i vissa avseenden.

The objectives of this study was to (1) examine Swedish professional bowlers understanding of imagery (2) their experience in imagery (3) see if there was interest in improved use of imagery within bowling. Twelve professional bowling players (M = 30.42), all male, took part in the study. Six of the players were ranked among the best in the world. The instrument that was used was The Individual Profile of Imagery Experiences in Sport (IPIES, Weibull 2008). The result showed that eleven of twelve use imagery within bowling.

This study will focus on the role of social services and their experiences regarding why youth become involved in criminal activities, as well as the preventive measures social services offer to address this issue. The paper employs the theories of territorial stigmatization, systems theory, and labeling theory (of deviant behavior). The study is based on a qualitative method. Semi-structured interviews were conducted with social workers who have experience working with youth involved in criminal activities or at risk of involvement. The results indicate that a lack of social cohesion can be a contributing factor to youth involvement in crime, and various factors can lead individuals to such situations.

Conect AB wants to know how they can use ITIL in their organization. Right now their company is in an expansive phase and needs a more structured way to work. They have been thinking of improving their way of work for several years but haven?t had the time to do so. Now they have realized they need to work more efficiently to able to grow further.