Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Around the 1950s an explosive population growth started in the Third World. Parallel with the population growth a global network grew up advocating population control and limited population growth. Sweden had a unique place in that network through a pioneering role promoting the issue in the UN organization. During the 20th century Sweden was a pioneer country in terms of initiatives for population control. Ceylon family planing pilot project was something new in a time when other donors considered family planning be too controversial area for bilateral aid projects.

Around the 1950s an explosive population growth started in the Third World. Parallel with the population growth a global network grew up advocating population control and limited population growth. Sweden had a unique place in that network through a pioneering role promoting the issue in the UN organization. During the 20th century Sweden was a pioneer country in terms of initiatives for population control. Ceylon family planing pilot project was something new in a time when other donors considered family planning be too controversial area for bilateral aid projects.

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.

Around the 1950s an explosive population growth started in the Third World. Parallel with the population growth a global network grew up advocating population control and limited population growth. Sweden had a unique place in that network through a pioneering role promoting the issue in the UN organization. During the 20th century Sweden was a pioneer country in terms of initiatives for population control. Ceylon family planing pilot project was something new in a time when other donors considered family planning be too controversial area for bilateral aid projects.

This paper aims to examine how and to what extent, a transition of Sweden according to the principles of Omställning Sverige (Transition towns Sweden), have the potential to contribute to a society with increased happiness.The paper is based on a qualitative textual analysis of the key texts in the Swedish Transition towns movement, Omställning Sverige. In the first part of the study the most important transition principles of Omställning Sverige were identified. Four key principles emerged: An altered view of economics, a spiritual change, a stronger local community and increased awareness. These transition principles were then analyzed through the lens of the scientific fields position on happiness, followed by a summarizing conclusion.The altered view of economics which Omställning Sverige advocates, where sustainability and quality of life are priorities over economic growth, is even necessary to secure our basic physiological needs. Such an economy has also improved conditions for economic stability, high employment and higher efficiency in the sense of happiness promoted in relationship to how many natural resources are used.

Gothenburg municipality has a lot of natural water. This paper enhances the function and importance of water in the city. It also deals with the problems of sewage water and flooding. Gothenburg has reached an advanced stage of water planning. By developing a Waterplan, the municipality highlight that water has an important position in the urban planning.

This essay aims to analyse if the Russian military operation carried out against Georgia between the 7th and 12th of august 2008 were executed with adherence to the Russian principles for military deception, maskirovka.   A superior purpose is to assess the situation according to the Swedish Armed Forces task of identifying possible needs for new or changed needs for abilities and competence.   The method used is two-alternative hypotheses which are tried by comparing actual events before and during the Russian-Georgian war with the ten methods of maskirovka, compiled from military analytical literature. Such traces of resemblance are further examined, both individually and as a part of a larger indication.   Further the essay describes the Russian art of war, the prerequisites for military surprise, information warfare in Russian doctrine, the disputed territories of South Ossetia and Abkhazia and the principles for maskirovka.   The conclusion is that the Russian operation was executed with some adherence to maskirovka, though unspecified of to what degree.   Author of this essay is Cadet Martin Svensson of the Swedish Army, currently a student at the Armed Forces Technical School in Halmstad..

Pharmaceuticals are environmental pollutants that are a major threat to aquatic ecosystems and very little is known about their ecological consequences. In this study growth, survival and behaviour (sociability, activity and boldness) of perch fry (Perca fluviatilis) were examined in order to study the possible effects of exposure to a benzodiazepine anxiolytic drug, Oxazepam, during embryonic development. The study tested following hypotheses: (1) perch growth is affected positively by exposure during embryonic development; (2) early perch survival is affected positively by exposure during embryonic development; and (3) boldness and activity increases while sociability decreases in perch fry exposed during embryonic development. Embryos of naturally spawned perch were exposed to water with two different concentrations of Oxazepam. The embryos were exposed during different parts (24-hour periods) of the embryonic development, because embryos may be more vulnerable at certain times during embryonic development and/or because the exposure at different times can produce different effects.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

Sustainable development has become the ideology of the twentieth first century. As an important concept and as a framework of political action, sustainable development can at this point be considered as the very symbol of a paradigm in the international debate over environmental issues and the threats of climate change. But what does the concept of sustainability actually suggest? This thesis uses discourse analysis in order to examine the Swedish learning for sustainable development as to three different discourses on the national arena: the government and the municipals of Piteå and Växjö respectively. When the study foremost concerns official policy documents that contain associations with the study area, the methodology used takes into consideration both language, signs, metaphors and so called story lines.

Sustainable development has become the ideology of the twentieth first century. As an important concept and as a framework of political action, sustainable development can at this point be considered as the very symbol of a paradigm in the international debate over environmental issues and the threats of climate change. But what does the concept of sustainability actually suggest? This thesis uses discourse analysis in order to examine the Swedish learning for sustainable development as to three different discourses on the national arena: the government and the municipals of Piteå and Växjö respectively. When the study foremost concerns official policy documents that contain associations with the study area, the methodology used takes into consideration both language, signs, metaphors and so called story lines.

Syftet med denna studie är att få en förståelse för hur mäklare uppfattar att de förhåller sig till, och tillämpar, lagar och etiska riktlinjer i sin yrkesutövning..

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.