The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

After the tsunami disaster in December 2004 many arguments were heared that one oft the major reasons behind the poor Swedish effort connected to the evacuation and health care of the Swedish citizens in Thailand right after the incident is the Swedish model with independent government authorities. By comparing the constitution, the political decision making tradition by the ministers and the handling of the catastrophe in the tree Scandinavian countries Denmark, Norway and Finland, plus analysing the behaviour of the Swedish foreign and prime minister from a rational choose inspired individual decision making theory the research shows that there is no proof that a constitutional change in Sweden into the traditional model with government authorities controlled by the ministers alone would led to a more effective crisis handling by the government due to crises concerning Swedish citizens out states. Although the research shows that the constitution and the tradition of decision making in the government provides the basic condition of the ministers individual rational decision making.

The aim with this archive guide is to give a guide to Karl-Anders Wollter?s film collection at Grängesberg Film archive. Karl-Anders Wollter worked between 1962?1993 for the State Department and mainly outside Sweden. The film collection consists of 67 films regarding his work, holidays and family life.

The purpose with this essay is to investigate whether the legal capital can be justified as creditor protection and whether the legal capital prevent entrepreneurship.Historically the legal capital has been justified by means of creditor protection. Nowdays the development within EU rather reduces or abolish the legal capital. Sweden has recently, 1 of April 2010, reduced the legal capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal capital does not in reality offer creditors much protection. Although the lawmaker decides to retain the legal capital and justifies the legal capitals existence with the argument that involuntary creditors has the need of the legal capital.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

Title: Lobbying in the Swedish parliament - a qualitative study about experiences and attitudes of lobbying among the members of the Swedish parliament, from a communication perspective.Author: Bodil Hassel and Kristofer PerssonTutor: Emma SvenssonPurpose: The purpose of this thesis is to study lobbying towards members of the Swedish parliament. We aim to study their point of view: what experiences and attitudes they have towards the phenomenon. Key questions to be answered are: What experiences and attitudes do the members of the Swedish parliamentary Committee on Environment and Agriculture have towards lobbying? What skills does a successful lobbyist possess, according to the members of the committee? How do the organizations Skogsindustrierna and Naturskyddsfo?reningen lobby?Method/Material: The material used in this study consists of interviews with nine respondents of the Committee on Environment and Agriculture in the Swedish parliament. Additionally, two informant interviews with the organizations Skogsindustrierna and Naturskyddsfo?reningen were made.

The aim of this thesis is to explain what actions Sweden and the international communities have been taking in terms of sexual and reproductive health and rights (SRHR) in order to realize the Programme of Action from the International Conference on Population and Development in Cairo 1994. In a theoretical perspective, donor countries and multilateral organizations are seen as interacting actors involved in global development cooperation. Through applying a human rights approach I will show shortages in terms of supplies to contraception, international agreement on the issue of safe abortions and a new era that comes with new rules for aid and development cooperation. In addition, for human rights to be realized there is the feature of accountability. Without accountability, SRHR cannot be fully respected, guaranteed and protected.

The aim of this study was to investigate the importance of nature for the health and well-being of young adults. A qualitative method was used and data was collected through semi-structured interviews with eleven people from the ages of 15-20. The interviews were transcribed with the results of the study revealing that nearly everyone felt calm and relaxed while they were in a natural environment. The most common motivation to be outdoors was socializing with friends, performing any kind of sport and/or taking walks. Reasons to stay indoors were rainy, cold weather, lack of time, and in some cases circumstances related to their surroundings, such as where they live.

In Sweden the breeding organization for the Swedish Warmblood horse uses a traditional scoring system when evaluating horses. The horse is scored subjectively in relation to how good each trait is in relation to the breeding objective. Other countries, for example the Netherlands, instead use a linear scoring system. The linear scoring system evaluates the horse on a scale between two, for the breed, biological extremes which makes the evaluation more objective since the judges personal values does not influence as much. The breeding organization for the Swedish Warmblood is today planning a change towards a linear scoring system.

This bachelor thesis focuses on the ethics concerning the possession of nuclear weapons seen from a deontological and utilitarian perspective. I have also considered the aspects of International law, the Just-war Theory, and Michael Walzer's Legalist Paradigm. The research question that guides my essay is: Is it possible to ethically justify a country's possession of nuclear arms, which results in direct and indirect threats against other countries?I have chosen to focus my essay on the period of 1945 to 1990, also referred to as the Cold War. I find the bipolar system that existed between the USA and the Soviet Union as a good empirical example, during which the nuclear arms debate constantly took place.The result that my thesis brings is rather ambiguous.

The purpose of this study has been to investigate how the temperance movement IOGT in Karlstadcampaigned for people to vote for a referendum on alcohol in 1922 and how it has been tackled bythe local press. To answer the purpose a qualitative text interpretation has been used from IOGT'smeetings protocols and the local press used are the two largest newspapers in Karlstad during thisperiod of time, Karlstads-Tidningen and Nya Wermlands-Tidningen. The type of examinationperformed is called interpretive case study where it has been used a theoretical basis. Thetheoretical point is Habermas Bourgeois publicity also been used by Lars Båtefalk in his thesisStaten, samhället och superiet. Can the temperance movement be said to take part of the publicsphere?The results show that IOGT during this period have grown large enough to be a part of the publicwhich Båtefalk mean was not the case around 1900.

Syftet med vårt arbete är att undersöka vilka förutsättningar och möjligheter elever har att utöva fysisk aktivitet på två geografiskt olikt belägna skolor. Vår undersökning är baserad på observationer, en enkät och intervjuer. Resultaten visar att de båda skolorna skiljer sig åt både när det gäller utemiljön och innemiljön. Vidare framkommer det att rektorernas och lärarnas inställning till fysisk aktivitet, på de båda undersökta skolorna spelar en avgörande roll för barnens fysiska aktivitet under skoltid. Alla är överrens om att den fysiska aktiviteten är bra för eleverna men har olika åsikter om hur den ska bli ett naturligt inslag i skolan.

The title of this thesis is ?Accessible Landscape - boardwalks in nature areas?. The main purpose of this thesis is to show how you can increase the accessibility for disabled people by constructing boardwalks in nature areas. The platform for the thesis is a study of litterature on boardwalks, accessibility and disabilities. After defining these terms I made three excursions to three different locations in the south of Sweden. During the excursions I evaluated the boardwalks situated in each of the areas through preferences such as the construction of the boardwalk, its design and the accessibility. After the excursions I interviewed managers of the areas I visited, and people working with disability questions in the municipalities where the excursions took place. To know how to make a boardwalk accessible you need to have knowledge about certain concepts, rules and recommendations. My thesis deals with aspects such as: *Accessibility *Disability *Rules and recommendations when building boardwalks *Real life - evaluation from the excursions and interviews with the managers The result shows that accessibility is a hot topic in Sweden and a lot of improvement is being done with fi nancial support from the European Union.