The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

Vårt syfte är att förklara och beskriva vad olika intressenter anser om IAS, med fokusering på värdering till verkligt värde. Vi har använt en deduktiv ansats och för att få en bredd på undersökningen valdes en kvantitativ metod. Med utgångspunkt i ett antal teorier sammanställdes en enkät vilken skickades ut till utvalda intressenter. Med hjälp av denna data har vi försökt få ett grepp om vad olika intressenter anser om IAS- standards. En klar majoritet ansåg att värdering till verkligt värde är att föredra framför värdering till anskaffningsvärde, vilket vi ansåg vara anmärkningsvärt..

The purpose of the study was to find out how Swedbank Insurance view of health characterizes wellness work at the company. It was a qualitative study in which five persons involved in their health and wellness work were interviewed. Their business plan was based generally on the basis of the biomedical approach, but the results proved otherwise. The four categories that were set up after the results were; Health is to feel good physically as well as psychologically, health is the absence of illness, wellness is to do things together in a healthy environment and wellness is to challenge their co-workers with different kinds of challenges..

To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

The main purpose of this stydy was to evaluate the Aurora clinic (for women afraid of birth/delivery) in the south of Sweden. Questionnaires were sent to 197 women who had contact with the Aurora clinic during 2007 and 2008. The group of participants contained both pregnant women and women who have given birth. A total of 136 women replied. The results showed that both the average age and the level of education of the women were high.

The aim of this study was to examine and analyze the experiences which social workers have of working with relatives of substance abusers. This included examining how they work with relatives who are in need of care and support and how the social workers identify their needs. We have also investigated how well informed the social workers are when it comes to approaches to helping relatives of substance abusers. A qualitative method has been used in this study in order to analyze the experiences of the social workers from a phenomenological point of view. This study was based on six semi-structured interviews.

Sverige och världen har under de senaste åren fått uppleva en fantastisk högkonjunktur. Det har varit lätt att låna pengar och företagen har gjort fina vinster. I spåren av god tillgång på kapital är företagsförvärv alltid aktuella. En relevant fråga för varje köpare är dock hur ett förvärv skall redovisas. Hur företagsförvärv skall redovisas har avseende noterade bolag genomgått genomgripande förändringar de senaste åren.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

SyfteSyftet med denna studie är att förklara hur auktoriserade revisorer upplever att de senaste förändringarna inom revisionsbranschen påverkat samhällsnyttan av revision.Metod En kvantitativ undersökning genomfördes via en elektronisk enkät som skickades ut till svenska auktoriserade revisorer, varpå en statistisk analys av 130 svar var möjlig.Resultat Resultatet visade att medlemmarna av den svenska revisorsprofessionen är enade. Revisorer identifierar sig både professionellt och organisatoriskt. Svenska revisorer upplever att rådgivning är positivt för samhällsnyttan, de upplever även att ISA har en positiv inverkan på samhällsnyttan. Äldre revisorer är dock negativa till internationella regelverk. En stark revisorsidentitet visade sig vara avgörande för uppfattningen om förändring ökar eller minskar samhällsnyttan.Praktiskt bidrag och sociala aspekter Studien har visat att professionell identitet och organisatorisk identitet kan mätas som ett samlat begrepp, kallat revisorsidentitet.

To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.

It is statutory that teachers shall document their student's development of knowledge in different subjects. The teachers employed by Sundbybergs municipality have been commissioned to do the documentation in the web-based electronic system Projekt- och Omdömesdatabasen, P.O.D.B. The purpose of this study was to investigate witch effect the IT-solution P.O.D.B has brought for the teachers in their task of student documentation. By conducting interviews and questionnaire studies I have been looking for answers to if the target achievements have increased by using the IT-solution, and if the teachers are aware of what they may or may not write about their students in the system. The conclusions I have been able to draw through my studies are that the teachers have accepted the commission to use P.O.D.B.

This thesis focuses on how sewdish politicians try to argue to get other EU-countries to accept a larger responsibility for refugees. Since the war in Iraq broke out in 2003 there have been a great increse in the number of refugees arriving to Europe. Sweden have accepted a very large part of these refugees. This have sparked a debate in Sweden aboute how reasonable it is that sweden accepts a proportionaly much larger number of refugees than other countries within the EU. The swedish gouvernment policy is that responisbility for refugees and migration is something that should be shared by all members of the union.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

Abomasal ulcer in adult cattle from abattoir. Abomasa from 291 cattle over 12 months of age slaughtered at Swedish meats in Uppsala during September 2003 were examined. Abomasal lesions were assessed macroscopically. Of the examined abomasa 108 (37.1 %) had lesions such as erosions and/or ulcers. Of these, 75.9 % had erosions, 13.0 % had ulcus and 11,1 % had both ulcers and erosions. The erosions were generally smaller than the ulcerations (90,7 % of the erosions were < 10 mm while 75,6 % of the ulcerations were > 10 mm).