This report aims at giving you as a reader a basic knowledge in measurement techniques used in the road/land construction and witch instrument and methods that is commonly used. It also tries to shed light on the problem with unfinished or incomplete blueprints, which cause additional work performed by the surveyor. This report is written in collaboration with PEAB Umeå whom has given insight in their work.The goal of this report is to examine what kind of work surveyors has to perform on blueprints delivered by a technical consultant. The reader of this report gets a run-through of the different theoretical measurement techniques used today and a short explanation of different measuring instruments used by surveyors in their day to day work. Computer programs used in the field of construction are briefly explained, and some of the most common file extensions used, for example dwg and Land-xml.The report concludes in a questionnaire that was sent out to surveyors employed by PEAB.

Illegal logging and its related trade is of great concern around the world. The European Union Timber Regulation (EUTR) is a regulatory approach by the EU to prevent illegal timber and timber products to be placed on the European Union inner market. This means the regulation affects both actors in the member countries as well as the actors exporting timber and timber products to the EU from non EU member countries. This study aims to study the implementation process of the EUTR in Bosnia and Herzegovina (B-H), and its preconditions. Institutional theory is used to understand and explain how the EUTR affects B-H organisations? business environment, and how the organisations choose to respond to the EUTR.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Abstract The overall aim of this paper is to examine the impact of ideologies and norms on a legal system. Against a background of a description of the hierarchy of norms in Swedish labour law and in European Union law, respectively, the paper aims to specifically demonstrate the problems caused by the different hierarchies of norms when implementing EU directives in Swedish labor law. The research question examines how the trade unions? right to industrial action towards an undertaker providing transnational services by posting of workers, is affected by the implementation of the Directive 96/71/EC of the European Parliament and of the Council of 16 December 1996 concerning the posting of workers in the framework of the provision of services. The paper answers the question under what conditions the Swedish trade unions have the right to take industrial action in situations of posting of workers. Through the study of sources of law and adhering to traditional jurisprudence, this paper investigates the legislation regarding trade unions? rights to take industrial action in situations of posting of workers. In addition to the jurisprudential research, a glance at the history of ideologies is provided.

The purpose of this study is to investigate ethnic discrimination in the recruitment process. National and international law protect individuals from ethnic discrimination by potential employers during the recruitment process.Despite the laws in place to protect human rights, minorities in society do not have the same opportunities in the labor market as the rest of the population. Minorities continue to have difficulties compared to Swedish nationals in the recruiting process. Highly educated immigrants seeking employment in Sweden continue to report being treated unfairly based on their ethnic background.Ethnic discrimination in the recruiting process is based on prejudice and stereotypes that affect decisions whether it is visible or hidden, intentional or unintentional.Under the law, it is not legal to base a decision on prejudices or stereotypes. Therefore, it is important for the employer to highlight the job requirements to ensure the recruitment process is ethical.

Svolder AB har gjort helt rätt då de har valt att utöver den vanliga årsredovisningen också presentera en redovisning enligt IAS 39, då detta har gett en mer rättvisande bild av företagets resultat och ställning. Svolders resultat har blivit mer volatilt med IAS 39, än med ÅRL som grund. Ett företag som vill praktisera IAS 39, men vill ha kvar visst mått av försiktighet skall välja att redovisa de orealiserade värdeförändringarna över balansräkningen. Då kommer företagets resultat att bli mindre volatilt än med samma redovisning över resultaträkningen. På grund av den osäkerhet som råder om hur fonden för verkligt värde skall redovisas vilvill vi råda företag att avvakta tydliga rekommendationer för detta redovisningsalternativ..

Debatten om hur oljan skall ersättas i Sverige till år 2020 pågår. Ett diskuterat alternativ är etanol, vars förbrukning förväntas öka. Sveriges etanolproduktion är beroende av EU:s tullstruktur, utan den blir fabrikerna i Sverige utkonkurrerade. Samtidigt är Sveriges handelspolitiska utgångspunkt att alla former av handelshinder skall motverkas. Om man skall satsa på en inhemsk produktion av etanol måste man gå emot handelspolitiken och inte propagera för en frihandel.

International trade in services has increased over the past 30 years as a result of progress in information and communication technology, increased focus on services from the manufacturing sector and the establishment of trade associations.The international market for healthcare services, also referred to as medical tourism, is growing more and more. Patients increasingly seeking treatment at other countries healthcare systems because of long queues within their own country or because it exists better prices for the same care abroad. However, this type of service exports occurs at a limited extent in Sweden.The purpose of this study is to highlight and analyze the conditions for Swedish service companies to export healthcare services. This, includes the challenges and opportunities that exist to expand the exports of these services.The approach for this study has been in the form of interviews with two market actors and written responses, from the same interview guide, with three market actors. These market participants are the so-called Care companies which export healthcare services in various counties, and the membership organization Swecare who work with export promotion activities for its members in the Swedish healthcare sector.

To this day, battery of women is a global problem. The aim of this paper is to examine this problem in the country that is considered to be one of the most equal countries in the world, namely Sweden. How big a problem is it, what is the social outlook of the victim and how does the Swedish justice system respond to this issue? These are some of the questions that will help to form an answer to the question if Sweden is a sanctuary for femalebatterers.Due to the resistance of implementing the entire penalty scale and the use of judicial methods, such as restraining orders and its effect on the women, the conclusion drawn from the answers is yes - Sweden is that sanctuary. The Swedish justice system is not tough enough when it comes to the abuse of women.

Syfte:Vi ämnar undersöka hur företag som är i lanseringsfasen och vill positionera genom etik och socialt ansvar, bör arbeta för att uppnå ett starkt varumärke. För att närmare undersöka vilka utmaningar dessa företag ställs inför, har vi valt att utgå från studiens fallföretag Design Fair, som vill kombinera etiska aspekter med traditionella differentieringsvariabler. Slutsats:Ett varumärke som väljer att positionera sig genom etik och socialt ansvar bör sträva efter att göra trovärdigheten till en central del i dess varumärkesstrategi. Genom att arbeta med företagets resurser, identitet samt marknadsföringsmix på ett sätt där positioneringen genom etik integreras så kan trovärdighet nås och ett starkt varumärke skapas..

A couple of hundred years ago half of the earth?s surface was covered by forest. Today, only half remains and every year an area the size of Nepal is disappearing. Deforestation, together with the burning of fossil fuels, is also one of the reasons for the increasing greenhouse effect. Another relatively unknown problem for the world?s forests is the trade with illegally harvested timber.

Many companies choose to position themselves in New York. The city is one of the main cities when it comes to advertising. The competition is strong and for new companies, it is hard to survive on the market.In our thesis we have investigated how Swedish people, who open new advertising agencies in New York, should market themselves to be successful on the market in New York.To gain as much information as possible about this subject, we traveled to New York and interviewed three advertising agencies, who were started by Swedes, and also the Consulate General of Sweden, and Swedish Trade Council.Our investigation resulted in that the best way to be successful on the American market is to differentiate your work from what the market has to offer. By doing this potential customers may find your work interesting and thereby chose to work with your company..

Syfte Hur kommer företag i Sverige, som använder sig av skatteupplägget med räntesnurror, att påverkas för det fall att lagförslaget Sänkt bolagsskatt och vissa andra skatteåtgärder för företag, proposition 2008/09:65 träder i kraft, i termer av företagets finansiering och företagets värdeförändring? Metod Studien utgår från en deduktiv ansats där en kvalitativ metod använts för att finna svaret på vår frågeställning. Undersökningsdesignen som nyttjats är en fallstudie där vi dels tagit del av lagförslag, remissvar samt rättsfall men även intervjuat företag, institutioner, samt myndigheter via telefon. Teoretiskt perspektiv Studien är baserad på teorier såsom pecking-order- hypotesen, trade-offeorin samt agent-principalteorin. Empiri Uppsatsen har utgått från lagförslaget Sänkt bolagsskatt och vissa andra skatteåtgärder för företag, proposition 2008/09:65, samt aktuella rättsfall.

Bakgrund: I början av 1990 ? talet drabbades Sverige av en omfattande fastighetskris. Det fanns ett antal faktorer som gemensamt bidrog till att krisen uppstod men även påverkade dess omfattning. Perioden innan krisen hade kännetecknats av lång tid av stigande fastighetspriser och en tro från marknaden om en fortsatt god värdeutveckling. Även bankerna delade synen om en fortsatt värdestegring, vilket bidrog till att krediter beviljades mer utifrån en marknadsvärdering istället för en analys av bolagens återbetalningsförmåga.

Det här arbetet fokuserar på den profana och religiösa människans omedvetna arketypiska arv som vi fått genom myterna, och vidare på hur detta påverkar oss i särskilda situationer. Som exempel har jag fördjupat mig i terroristattacken mot World Trade Center den 11 september 2001.I min första del beskriver jag myterna och olika mytkriterier, hur de är uppbyggda och vad de innehåller. Gemensamt för de olika myterna visar sig vara kampen mellan kaos och ordning och/eller det onda och goda, där harmoni måste råda på det jordiska planet såväl som på det gudomliga. I denna del tar jag också upp tidens betydelse och hur både den profana och religiösa tiden är av cyklisk natur där nyåret och återupprepning av högtider är av stor vikt för den psykologiska bearbetningen och personliga existensen.I min andra del beskriver jag staden New York och dess betydelse för innevånarna själva och omvärlden, som en stad med grandios arkitektur som själv talar om sig som en stad som symboliserar absolut frihet, välgång och tillväxt. Jag beskriver också tvillingtornen i World Trade Center som en axis mundi, ett mänskligt strävande åt det gudomliga, i världens navel, den absoluta mittpunkten.