Sweden adopted a new anti-discrimination legislation 2009, DiskL, which aim to prevent direct and indirect discrimination in matters of employment and occupation.According to directives and practices from EU, pregnant workers are entitled a special protection from discrimination during employment situations. The purpose of this essay is to study the legal protection for pregnant workers in employment situations and also analyze whether male workers have similar protection when they plan parental leave. Both regulations from the EU-law and the Swedish law are presented and discussed. This because Swedish discrimination legislation is largely influenced by the EU-law.The study confirms that pregnant workers have a strong legal protection against discrimination through directives from the EU and DiskL. Employers must include this protection in employment situations.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

The first regulation concerning the protection of shores was introduced in 1950. The purpose of that regulation was to "secure the general publics condition of an outdoor life". The protection has been sharpened over the years and in 1975 a general protection of the shores was introduced, which meant that all land was protected within 100 meters from the shoreline. In 1994 a supplement was made with the purpose to "preserve good conditions for animal and plants on land and in water". The Swedish Environmental Protection Agency (EPA) did an inquiry of the shore protection regulations commissioned by the Government in 2001. The inquiry pointed out that there were big lacks in the exemption decisions.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The cattle production in the world has been questioned in Sweden due to its negative impacts on the environment. The use of imported soya bean meal as a protein feed for Swedish cattle results in the cutting of rainforest and an extensive use of pesticides in the countries were the soya beans are produced. As a consequence, the environmental impacts caused by cattle production increases. A production of protein feeds in Sweden would decrease the transportations and the cutting of rainforest. For organic beef producers the possibility to produce home-grown protein feeds is important since organic protein feeds can be difficult to obtain in another way.

This study is based on an earlier interdisciplinary study made by Redbo et al., (2000), Extensive cattle production systems ? out wintering, which lasted over two winters, 97/98 and 98/99, with two groups of heifers indoors and two groups of heifers outdoors raised in different environments, indoors or outdoors during their second winter. Both indoor and outdoor heifer groups were fed grass silage ad libitum throughout the experimental period that lasted from October until May. The objective of this study was to evaluate the long term effects of being raised in these two environments. This study includes data collected during the period lasting from the start of the experiment of Redbo et al., (2000) until the heifers had calved a second time and the results mainly deal with the performance of the animals after the experiment during their first two calvings and their first lactation.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Investment costs for eight different type housing systems for dairy cows has been calculated in order to compare the building costs as a function of herd size, shelter type and automatization. A commercial calculation programme for building was used and complemented with prices of equipments specific for dairy cow building. Herd sizes were 120, 250 and 400 cows. The milking equipments were automatic milking system (AMS), parallel parlour with 32 stalls (2x16) and rotary parlour with 24 stalls. Shelter was either insulated equipped with automatic cable driven scrapers on solid alleys, automatic feed wagon on rails, or uninsulated with manual manure handling and a tractor driven mobile mixer wagon on a drive-through feeding table. Building cost per cow or per kg milk was calculated using an average life time and 6 % interest rate and annual milk yield is 9 500 kg/cow and year. Structure effect 3-4 % higher for an insulated structure than in an uninsulated for 400 and 120 herd respectively. This is much lower compared to what is normally argued.

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

The purpose of this essay is to explore the social services work with crime victims in Sweden, according to Chapter 5, § 11 of the Social Services Act. The study examined how social workers define the victim and assessing and prioritizing victims' needs. It has also been central to study how social workers interpret and understand the regulation of social services responsible for crime victims.Qualitative interviews with 18 social workers is the basis for the study. The analysis of the social services work with victims based in the above-mentioned interviews. The interviews analyzed using the sociology of law theory.