This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

SEXUAL VIOLENCE AMONG ADOLESCENTS A literature study about adolescents who harm themselves through sex and measures to prevent that form of sexual violence Abstract Adolescents can harm themselves through sex by taking sexual risks such as sexual exposure on the internet, having unprotected sex and put themselves in situations where the potential for sexual violence is great. This type of sexual risk-behavior can create negative consequences and result in physical and mental sexual abuse. The aim of this study is to raise knowledge about youth who harm themselves through sex and measures to prevent that form of sexual violence. To accomplice this we made a general literature study on national and international research. Our study shows that despite the negative consequences, adolescent?s sexual risk-taking continues.

Background:Homeless persons who suffer of mental illness are one group which is marginalized worldwide. Homeless people have a fragmentary contact with healthcare and many of those who have drug abuse problems and mental illness are still undiagnosed. Still, this is not their only issue when various state agencies argue about who will take responsibility for this persons. Aim: To describe the factors that are perceived supportive or restrictive by homeless people with mental illness. Method: The material has been gathered via systematic and unsystematic searches and the study was designed as a literature review.

Syftet med studien var att öka kunskapen om och förståelsen för hiv-smittade narkomaner i kriminalvård. Den övergripande frågeställningen löd; Hur beskriver ett mindre urval av hiv-smittade narkomaner i föremål för kriminalvård sina tankar och känslor kring sin sjukdom och sin livssituation? Studien var av kvalitativ design och den vetenskapliga positionen av hermeneutisk karaktär. Det empiriska materialet bestod av intervjuer med fem hiv-smittade narkomaner i kriminalvård. Tre teman var grundläggande i intervjuerna; Tankar, känslor och reaktioner kring hiv-diagnosen, Existentiella frågor, drivkraft och copingstrategier samt Bemötande i och utanför kriminalvården.

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

AbstractThe purpose of my study is to examine the experiences and opportunities to support teachers in preschool to help children in vulnerable environments, a good self-esteem. Hindberg (1999) writes that of all children today are growing up in Sweden, so ten percent live in families where there is abuse. According Pousette (2011) as the National Public Health Institute has a new appreciation for families where there is hazardous and this means that drinking or abused so much that it can become an addiction. They appreciate the investigation that twenty percent of all children in Sweden are growing up in these conditions.The results show that teachers' work is about building a sense of security in the children, both the teacher and the environment. It also shows that teachers believe that it is important to work with the self-esteem of all children, but especially children living in abusive families.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

The Commission can investigate infringements of the competition rules on its own initiativeor after a complaint from a third party when it suspects the existence of a cartel under Article81 or abuse of dominant position under Article 82. The EC Commission has extensiveinvestigatory powers under Regulation 1/2003 Articles 18 and 20. The visits by theCommission are made unannounced and that?s why they are popularly known as ?dawnraids?. The surprise arrival is essential in the fact-finding process because the Commissionlooks for information, which the undertaking subject would rather not give to the Commissionand takes measures to hide.The Commissions powers during a ?dawn raid? have been subjected to criticism.

Det finns ett klart samband mellan komplex traumatisering och psykisk och fysik ohälsa. Många människor har stora problem med det dagliga livet och relationer. Förutom det personliga lidandet är effekterna av komplex traumatisering av stor samhällsekonomisk betydelse. Syftet med studien är att undersöka psykoterapeutisk behandling av traumatiserade patienter inom icke specialiserade enheter. Frågeställningarna i studien är: Vad innebär effekterna av komplex traumatisering för individen? Vilka är terapeuters upplevelse av att arbeta med komplext traumatiserade individer? Får individer med diagnosen komplex PTSD den hjälp de behöver? Den metod som använts är en kvalitativ studie där sex legitimerade psykoterapeuter med psykodynamisk inriktning intervjuas.