På Lantmäteriet har frågan funnits om hur enhetlig lämplighetsprövningen av fastigheter är gällande avstånd mellan skogsskiften. Denna fråga blev än mer aktuell efter att stämpelskatten på fastighetsköp för juridiska personer höjdes 2011. En enhetlig rättstillämpning blev då än viktigare ur ett rättviseperspektiv. Syftet med denna undersökning var därför att utreda rättsläget och tillämpningen angående om det efter fastighetsreglering ska få uppstå långa avstånd mellan skogsskiften inom samma fastighet och utifrån vilka kriterier denna bedömning ska göras. Undersökningen skulle också utreda om förrättningslantmätarna bedömer att s.k.

Intresset för att redovisa hållbarhetsinformation har ökat kraftigt sedan 1990-talet. Denna redovisning fick till att börja med följa med som en bilaga till den årliga finansiella redovisningen. När det sedan blev allt vanligare med denna sorts redovisning, och redogörelserna dessutom tenderade att öka i omfattning, började man separera det som man idag kallar för hållbarhetsredovisning från den finansiella redovisningen. Trots att det fortfarande är en relativt liten andel företag som upprättar hållbarhetsredovisningar runt om i världen, så har det blivit en vanlig standard bland många stora internationella företag. Granskning av hållbarhetsredovisning är ett relativt nytt fenomen och det är endast en handfull svenska företag som låter granska sina hållbarhetsredovisningar.

Given that the end-customer has become more demanding, the retailer has to deliver products according to the market demands, which have forced manufacturing companies to constantly search for new opportunities to reduce costs and improve efficiency. It is, therefore important to choose suppliers that are able to compete with the market demands.The market demands in the textile industry have lead to shorter product life cycles, which have caused manufacturers to deliver flexibility with high technology to compete successfully on the global market. To achieve the market requirements the underlying factor is to be aware and optimally use and control time. New technology can have a major influence in the production development, if the company choose to take benefit of the advantages, by optimal allocation of the internal resources the productivity and efficiency will increase, to accomplish a competitive advantage. One way to achieve this is by investing in a Unit Production System.In our thesis we have questioned what the main driving forces for an apparel manufacturing company is when it chooses to invest in new technology.

Revisorer anses utgöra en profession vilket kännetecknas av bland annat etiska riktlinjer och krav på utbildning och kunskap. Enligt de etiska reglerna, som IFAC och dess oberoende kommittéer sätter för revisorsprofessionen, ska revisorer arbeta för allmänintresset. Innebörden av allmänintresset kan uppfattas otydligt och det finns olika syner på vad det faktiskt innebär. Enligt IFAC innebär allmänintresset att hänsyn ska tas till organisationers samtliga intressegrupper i samhället men inom professionen finns det skillnader i syn beroende på rang. På vägen till och inom professionen sker professionell utveckling genom utbildning, handledning och struktur & bedömningar.

The purpose of this paper is to examine the law regarding gross violations of women and its application in the Swedish legal system. We have investigated how the legal system takes into account a holistic perspective of the vulnerable situation of women in the investigation and assessment and the extent to which psychological violence in the form of verbal abuse, threats and harassment attention. We also wanted to find out how the law's design may contribute to difficulties in the implementation and interpretation of it. In this study, we used a qualitative research approach when we decided to conduct an interview with a police officer and a textual analysis of four cases from the district court. Interview questions were semi-structured in order to gain a deeper understanding of the phenomenon.

To investigate the possibilities for effective soil tillage, that could imply lower costs, lower negative environmental impact and in addition a meaningful occupation for foraging pigs, a field experiment was carried out in Gränna, Småland, during growing season 2006. The experiment contained two treatments that were repeated three times and were carried out on a couch grass-infected fallow on a light soil close to Sweden?s second largest lake, Vättern. Ploughing was one treatment and pig rooting followed by ploughing, was the other. The experiment was conducted according to the guidelines of organic growing and seedbed preparation was done the same way in the two treatments. The pigs, three groups of five half-year old Linderödssvin (an old Swedish breed), was encouraged to perform an even tillage by strip-grazing, i.e.

BACKGROUND: Today?s societal changes, including high rate of change and increasing information flows, are increasing the demand on the individual mental capacity. It becomes increasingly difficult to analytically process all the different dilemmas and everyday decisions as individuals have a limited mental capacity available to make these decisions. Thus, it has been suggested that ego-depleted relies more heavily on intuition, which is less burdensome, when making decision. However little is known about to what extent intuitive decisions differ from analytic.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

BACKGROUND: Today?s societal changes, including high rate of change and increasing information flows, are increasing the demand on the individual mental capacity. It becomes increasingly difficult to analytically process all the different dilemmas and everyday decisions as individuals have a limited mental capacity available to make these decisions. Thus, it has been suggested that ego-depleted relies more heavily on intuition, which is less burdensome, when making decision. However little is known about to what extent intuitive decisions differ from analytic.

The main purpose of this M. Sc. thesis is to increase the knowledge about managing urban forestry for recreational use. The analysis is focusing on differences between visitors? experiences in the north and south of Sweden, represented by Nydalasjön and by Härlanda tjärn.

The concept of planetary boundaries was introduced in the year 2009 by a group ofresearchers led by Johan Rockström and Will Steffen. The group presented a draft of thelimits of the planet regarding nine Earth System processes concerning climate change, oceanacidification, stratospheric ozone depletion, atmospheric aerosol loading, interference with Pand N cycles, global freshwater use, land-system change, rate of biodiversity loss andchemical pollution. The starting point for the study presented in this report was that asustainable development only can be achieved if humankind stays within the boundaries. It istherefore, based on the ongoing urbanization, relevant to evaluate how cities affect the EarthSystem processes. The aim of the study was to investigate if Stockholm Royal Seaport (NorraDjurgårdsstaden), a district in the northeast of Stockholm with a clear environmental profile,affects the Earth System processes less than Stockholm in general does.