Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

In this project the author made an attempt to, in a short film, visualizean experience of the organic materials that our bodies consist ofand what becomes of it when we die. The intention was to dissect thismatter, break it down to see it in a simpler form and to explore ourrelationship to it, being part of a constant exchange between organicmaterials and having so much power over the environment and otherliving animals. At the very start, the idea was to deal with the relationshipdifferent people have with their bodies. Later in the process, a decisionwas made that the product would be communicating the author?sown experiences of the body materials after studying it and trying torecreate fragments and feelings of them.

The eutrophication of lakes and seas with the algal bloom and deficiency inoxygen that follow, has been given priority by the Swedish government as oneof 16 environmental objectives. The purpose of this project was to develop a toolbased on a simple model, limited amount of data and geographic informationsystem (GIS) to identify areas with risk for phosphorus losses due to surfacerunoff. This tool can act as a decision support to decide where appropriatemeasures should be applied with the aim of reducing phosphorus losses and bythat the eutrophication.The method that has been used is a combination of two models, one calculatingthe potential erosion while the other one identifies areas of erosion (net erosion)or deposition. This ability is of great importance because potential erosionshould be calculated on areas with net erosion. Areas with high potential erosionhave an increased risk for phosphorus losses due to surface runoff.The potential erosion was calculated based on factors which describe how topography(LS), land use (C), soil type (K) and precipitation (R) effect the erosion.All of them have been modified to a greater or lesser extent.

This paper is the result of a study of competition and cooperation in regard to tourism between the five largest municipalities in Norrland in northern Sweden. The municipalities are Luleå, Skellefteå, Umeå, Sundsvall and Gävle. The aim was to study the relation between competition and cooperation between these municipalities. An important theoretical aspect in this study is coopetition, where competition and cooperation occur at the same time. The studies on coopetition in the Nordic kontext is limited and the main literature on coopetition study the relationship between firms. This study however takes a geographical standpoint and aims to fill the gap in the literature on how competition and cooperation are connected to each other between chosen municipalities. To do this the tourism strategies of the municipalities were studied thoroughly. These written strategies provided information about how the municipalities view their competitive advantages and disadvantages and some general information about how they cooperate with the nearest regions. To find out how the municipalities think about competition and cooperation with the other four specific municipalities interviews were made with experts on the tourism field in each municipality. The results show that the municipalities do not have established strategies for how they are to be competitive compared with other specific municipalities. They do not see it as profitable to compete, instead they should complement each other. At the same time however, most of the municipalities mostly cooperate with municipalities in a short distance from them, and due to lack of resources only briefly or not at all with the municipalities studied here..

Abstract I have made a Website called ?Art school? for Liljevalchs art Gallery, Culture administration in Stockholm and Culture school in Stockholm. It is with scholarship from these that this Website has been possible. The work whit the ?Art school? started in the autumn of 2005 and ended in May 2006 on distance from Stockholm towards Blekinge technology school in Karlshamn. The Webb place is for the general public, but most for people who have interest in art and for those how want to learn more painting in different mediums. This Websites I name: oil, watercolour, acrylic, coal, gouache, and graphite. On each one of these mediums you?ll get to know about their history, what technique they have, what sort of material you need, practise and tip.

Different field tests are currently used in a wide extent in different levels of soccer teams. To be able to assess the players? physiological status the tests must have high validity, reliability and external validity. Many different tests have been developt, but currently only five of these tests are most commonly used: Yo-Yo intermittent recovery test (YIRT), Yo-Yo intermittent endurance test (YIET), Multi-sprint-test, Beep-test and Cooper-test. Presently there is no definitive conclusion regarding which of these tests is most suitable for soccer players.

Background: The nursing profession involves meetings and situations which can be stressful. The work environment can cause additional stress in the form of time pressure, lack of support from colleagues, management or disgruntled family members and patients. This places the nurse in a position that requires a sharpened ability to handle stress. It can become overwhelming and unmanageable and cause a serious threat to the nurse's health and wellbeing. To handle stress the nurses uses different coping strategies.Aim: The aim of the review was to gain a better understanding of how nurses deal with occupational stress.Method: A systematic literature overview study based on eleven articles, including both qualitative and quantitative studies.Results: Nurses deal with stress in different ways based on their own resources.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

Virtual teams are teams where team members don?t sit and work in the same place, they canwork in different countries, cities and buildings. It?s not the distance between team members that defines a virtual team, it's the extent to which the team is dependent on information technology to communicate and carry out a task. Virtual teams is becoming more common in organizations, to use virtual teams organizations can reduced time and travel costs and create a larger knowledgebase.A project manager for virtual teams faces many challenges, they have to build trust with and among team members they rarely or never meet, create a common understanding of project objectives and manage the challenges that culture and information technology creates.

This thesis was conducted at Mälardalen University in Västerås and Härjeåns Nät AB, mainly in Sveg. Härjeåns Nät AB is a network company that delivers electricity in Härjedalen municipality, Ånge Municipality, Ragunda and Bräcke municipality. The maintenance and dismantling of electricity and broadband networks generates a lot of waste. The purpose of this work is to present proposals on the management of the waste. The goal is that all of Härjeåns offices should have equal management for the waste and an overview of how to manage the various wastes.

HAFA Bathroom Group has given us the assignment to develop a standardized back panel for their bathroom cabinets. This cabinet is going to be applied to most of their current and future cabinet solutions. To this point, they have constructed unique suspensions-and back panels for most of their cabinet models. They have also been forced to pull wiring and assemble the cabinets differently because of factors like; position of the wall sockets, dimensions of the cabinets and their shapes.The company wants to distance themselves from their current solution, firstly because the cost of having manpower to design each individual suspension solution, secondly because they will save a lot of money when the manufacturing process requires a minimum of components to be constructed. As a result of this, the company can use their resources better to develop future products.The main idea is that the consumer isn?t required to change the suspension or back panel when they decide to buy a new cabinet.

The purpose of this degree-project was to investigate the possibilities for primary air preheating into the two smallest waste incineration boilers of Halmstad Energy and Environment. The investigation is a pre-study which has the primary goal to evaluate technical and financial offers from companies that manufacture primary air preheater, and investigate if it is technically and financially profitable to do a purchase on primary air preheaters in the future.In the pre-study it is proposed that it is most efficient to have individual primary air preheater, one for each incineration boiler and the primary air are also proposed to be preheated by hot water in the pre-study. Further in the pre-study it is proposed that the heat-exchanger should have plain tubes instead of finned tubes, to avoid getting dirty fast. The space in the boiler-room is limited, and therefore the major problem was to fit in the primary air preheaters into the boiler-room. By comparing the different offers from the companies, the result in the pre-study shows that the offer from the company C.A.

 Title:Transshipment Terminal ? A study of environmental effects from the introduction of a transshipment terminal and a route planning system in the municipality of Kalmar Examiner:Andersson, PetraKey words:Transshipment terminal, route planning, environmental impact Purpose:The study aims to examine how a transshipment terminal and a route planning system may have implications for the municipality of Kalmar from environmental concerns. Methodology:The thesis is a case study on the municipality of Kalmar. A positivistic -and an objectivistic approach have been used. The strategic approach that was used was quantitative.