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.

The official Swedish interpretation of the concept of citizenship is based on the social-liberal concept of citizenship. According to feminist critique, this interpretation of the concept contains male norms that lead to the exclusion of several groups from full citizenship. There is also a corresponding feminist critique which holds that in the womens´ movement and gender research there are strong norms as well, especially in the form of ethnocentrism. Also, the image of immigrant women in public debate is being questioned and the critics here raise the question of the responsibility of the society for integration. Swedish research on citizenship has focused very little on the situation of immigrant women, and this essay aims at helping to fill this empirical gap.

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.     .

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.

Tidigare forskning har visat att motivation kan ha en avgörande roll för arbetssökandes förmåga att påverka sin situation mot arbete, även att professionellt stöd kan minska risken för att en individ blir långtidsarbetslös. Vidare har forskning visat att arbetssökandes grad av ?känsla av sammanhang?, (KASAM), kunde påverka utfallet i individens situation. Forskning visade även att ju högre arbetssökande värderade arbetets betydelse, desto mer kontroll upplevdes över arbetssökandet. Den aktuella studien undersökte betydelsen av inre faktorer och yttre faktorer för arbetssökandes motivation till att söka arbete.

The aim of the essay was to see how the respondents reasoned about different themes like, isolation, integration and barriers to integration, given that they had all been diagnosed with a psychosis diagnosis. The essay takes part of secondary data that had been gathered through interviews by researchers at the department of Research and Development Psychiatric South Stockholm during a 3 year period. To work with the interview data a qualitative interview analysis method was used. The interviews were analyzed against theories of social interaction, labeling, stigma and the theory of ?role exit?.

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..

Studiens syfte var att försöka belysa kvinnors situation i missbruksbehandling där män och kvinnor deltar i samma behandlingsgrupp. Frågeställningarna var: (1) Hur har kvinnornas liv som missbrukare sett ut? (2) Hur ser kvinnornas könsrelationer ut i behandlingen? (3) Vad innebär det att vara kvinna i en blandad könsgrupp under behandlingen? Studien genomfördes i form av kvalitativa intervjuer med en fenomenologisk hållning, och tolkades sedan med hjälp av meningstolkning. Resultaten analyserades med hjälp av könsperspektivet samt det psykodynamiska perspektivet. Resultaten visade att kvinnors situation i en blandad könsgrupp kan vara komplicerad och att både kvinnor och män lätt blir distraherade av varandra.

AbstractThis report is made in cooperation with the municipality of Vasteras and technical committeestaff. The report addresses several topics that affect fuel stations in Vasteras. The reportcontains two parts, first is a inventory that review all stations in the area to be addressed. Theinventory is made with consideration to various things that geographic situation, whatcompanies are represented and what level of service stations have. And the second part of thereport, is done with the analysis of how it looks in daily situations review.

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.

I februari 2008 hängde sig en man på häktet i Mariestad. När mannen anträffades av kriminalvårdare fick han hänga kvar i den strypsnara som han hängt sig i. Istället för att lösgöra mannen låste kriminalvårdarna om honom och tillkallade ambulans. Mannen levde när ambulanspersonalen kom till platsen men omkom senare på sjukhuset. Såväl kriminalvårdarnas agerande som den påföljande polisutredningen har kritiserats.

Based on the concept of rhetorical situation, the purpose of this study is to compare and describe the three Socialist leader's May Day speech from the years 1954, 1978 and 2011. The results of the analysis showed that there is a big difference in how the leaders chooses to appeal to the rhetorical audience. Erlander, 1954, never appealed directly to his audience which Palme, 1978, did both initially as repeatedly throughout his speech. Juholt, 2011, has a personal and frequent appeal which is repeated throughout his speech, which is interpreted as a sign of the intimization of the public language. It proved difficult to discuss the Socialist rhetoric as one unified form.