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.

The purpose of this essay is to explore how educators are supposed to prioritize their work at the preschool so that all children are listened to and the conditions necessary for kids to dare to express their feelings and thoughts are in place. How is the relationship important for the child's learning? How do I become a committed educator who knows how to interpret and prioritize my work so it benefits children's learning? I am developing these questions in two parts in my following text. Firstly I am writing about why it is important that we who work as pedagogues meet the child on the child?s own terms.

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.

Hotel and restaurant industry have always been seen as an industry with low status and poorworking conditions. Low wages, temporary contracts, illegal work, and sexual harassment are the rule rather than the exception when the employee?s working conditions discusses. By using the right dogmatic approach together with a social science perspective the purpose of the study has been answered. The purpose has been to contribute to a greater understanding of how it is that the hotel and restaurant industry?s poor working conditions can be maintained, the extent to which the working conditions of the employees is ensured and why mostly young people, women and people with foreign backgrounds are employed in the industry.

Bakgrund/problem: På senare år har förtroendet för styrningen i ett flertal statliga och privata organisationer ifrågasätts. Kontrollen och ansvaret inom organisationerna har varit otydlig. Förordningen om intern styr-ning och kontroll är en åtgärd som tagits fram för att regeringen ska kunna säkerställa den interna styrningen och kontrollen inom myndigheter genom ett förtydligande av ansvaret. I förordningen stadgas att det inom myndigheten är ledningen som bär ansvaret för en betryggande intern styrning och kontroll. Fokus i denna studie läggs på att undersöka hur ledningen inom Sida efterlever förordningen.Syfte: Huvudsyftet med studien är att kartlägga hur förordningen om intern styrning och kontroll efterlevs i Sidas organisation.

The purpose of this study is to generate knowledge about how teachers relate to students with language impairment in learning situations, with particular focus on working memory. The questions are: What kind of knowledge do teachers have regarding language impairment and working memory?, What experience do teachers have regarding lack of working memory abilities among students with language impairment and which consequences do the teachers believe such defects may have for the students? and How can teachers create a learning environment that reduces the working memory demand for students with language impairment? A review of the field shows that there are gaps to fill regarding students with language impairment and working memory. Language impairment has so far been neglected by researchers and within the public debate. How working memory capacity affects the students has only recently begun to receive attention in school and research.

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.

Background: The board of directors is a key player in corporate governance. Their role is to ensure that the corporations are run with the interest of the shareholders as the main focus. In the beginning of the 21st century, a survey was made about the confidence of the Swedish business community and in which criticism was directed to the board of directors. The boards were deemed inadequate in their function and were often solely composed by members with similar experiences and competence, therefore lacking in diversity. In order to improve the competence and work of the board of directors, the Swedish code of corporate governance was introduced and its recommendations comprehend the boards? size and composition.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.