The intention with this study is to investigate how schools are affected by state and municipal documents when they organize the education for children with special needs. The study is based on following questions.How do decisions on state and municipal level of politics affect the decisions that the principals make concerning organization, and do the school leaders think that the decisions are made on the right level of liability?What is the relationship between economic decisions and pedagogical decisions?What decides whether the schools have children with special needs integrated in their ordinary classes, or if they receive segregated remedial courses, and what are the views on an equivalent education?The study is conducted through interviews with principals of three schools, one politician on municipal level and one special education teacher. The interviews are linked to an historic background as well as current studies and discourses. The study shows that there are contradictions between state, municipality and school goals.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

The aim of this essay is to examine how students in 6-9 grade with reading and writing difficulties are treated and supported by teachers and staff at Ideskolan, a community school north of Stockholm. I have chosen to answer the following question:- How does Ideskolan cope with and support students with reading and writing difficultiesThis has in turn generated the following questions:- How is special education organized at Ideskolan?- Is a diagnose always needed in order to deploy extra support?The method I have employed is observation while participating, together with informal talks and interviews. I have visited Ideskolan twice, one week at the time. The material that the visits have generated is the foundation of the essay, supported by previous research in the field.The essay clarifies what right to special support students have according to law, regulations, curriculum and teaching plans and what they look like in reality at Ideskolan.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

In claims for unfair dismissal due to alleged redundancy, the burden of proof should be shared to enable an employee to have the cause of redundancy tried. In such a case, the employee should present evidence of an invalid cause ? such as personal reasons ? and the employer should account for the redundancy. With reference to their conflicting interests, the law favours the employer if the redundancy can be accounted for even if the employee maintains his or her position. This would have been reasonable practice if the employer?s evidence was subject to the same scrutiny as that of the employee but, as long as redundancy is considered a valid cause in itself, this is not the case.Redundancy does not come from nowhere, but it occurs when employers carry out their management decisions.

This is a study about employment officers at the Swedish public employment service. The aim of this study was to examine how they understand and use their discretion in their daily work. We used a qualitative method and the data was gathered by semi-structured interviews with eight employment officers working at the same office in a small town in Sweden. Lipskys theory about street-level bureaucracy and Lazarus description of coping theory are applied to analyze the empirical data. The work for the Swedish employment officers have changed over the last years with an increasing focus on control and administration.

More efficient energy consumption is essential to secure a sustainable future, not least within the building and real estate sector which answers for approximately 40 % of the EU countries total energy consumption. One part of EU: s work to reduce the energy consumption is the directive on energy performance of buildings which among other things have lead to stricter demands on energy performance in new and renovated buildings.One of the difficulties with making buildings more energy effective is that it often demands big investments and although it results in lower operating costs the extent of these savings and therefore also the repayment time can be difficult to decide beforehand. To make it interesting for property owners and also tenants to invest in energy efficient buildings powerful incentives are needed. Favorable loans to energy efficiency projects are one example of governmental instruments that have been tested in other European countries with good results.Reduced operating costs appear to be the main incentive for property owners to make their buildings more energy efficient. The best result of an energy efficiency project is usually achieved by cooperation between property owners and tenants but in order to make that interesting it is important that both parts can profit from the savings.

In this report two Sustainability Life Cycle Assessments are carried out for two types of tiles for Riksbyggen, to contribute to a sustainable urban transition. Sustainability Life Cycle Assessment involves performing a life cycle assessment based on four principles based on scientific research and presented by the non- governmental, non-profit organization, The Natural Step. The principles concern raw materials, chemically produced substances, degeneration of nature and social conditions.Origin of products, manufacturing sites and manufacturing procedures were initially completely unknown and much of the work has consisted of finding the entire cycles, understand manufacturing processes of ceramic tiles and evaluating what materials and what type of energy sources that are required for the production. A socially sustainable perspective has been of high relevance alongside an ecologically sustainable perspective.The report begins with the basic underlying facts and the purposes of this investigation and that the reasons why Sustainability Life Cycle Assessments are carried out are to provide Riksbyggen and the own workers with documents presenting Riksbyggens ideas regarding sustainability and to hopefully get the ideas further down in the supply chain. The methods used to fulfill the investigation are presented and scientific facts about LCA and ceramic building materials are reviewed.

The purpose of this thesis was to investigate if Swedish agencies preserve their websites according to the Swedish archival legislations and guidelines. As a theory the OAIS Reference Model (Open Archival Information System, developed by US Consultative Committee for Space Data Systems, CCSDS) has been used as a model to show how important it is to develop strategies for public digital information which has to be preserved for long term. The ingest function in the OAIS Reference Model demands that files are prepared for long term preservation and requires that the digital information fulfils established technical requirements.In the study the Swedish National Archive and their advices about preserving websites to archivists on the Swedish agencies are being studied. To control if the agencies meet the requirements for their management and preservation of their websites a survey was sent out to investigate if Swedish agencies preserve their websites. According to the survey result, 84 of 113 agencies preserve their websites in some way. If the technical requirements really was met could not be verified in this thesis, the results was relied on the responses from the authorities.

Corporations meet complex challenges as they operate on a global market. Global multidimensional problems are referred to wicked problems and which cannot be solved only managed. In this case, of certified palm oil, palm oil production can be seen as a wicked problem due to deforestation of rainforest, land grabbing and social conflicts. There are also conflicts regarding the value and interest of palm oil. This thesis investigates the Swedish transformation for certified palm oil and how actors in the Swedish food market address this transformation to have certified palm oil in their production. The aim of this thesis is to explain enabling factors to address the governance gap of ethical sourcing in the food industry.

This thesis seeks to investigate how an agreed written form requirement is met in an electronic environment. Swedish Contract law is applied since Sweden lack specific regulation for electronically closed agreements. Since contractual freedom prevails in Swedish law, it is up to the parties themselves to decide if the formal requirements to be applied.In order to assess whether the written requirement is fulfilled in the electronic environment, a purpose-oriented analysis should be made. When the purpose of why a written form requirement applies has been clarified, the analysis continues to assess whether the objective can be achieved with the modern form of communication. The method is called functional equivalence and means that when an electronic media fulfill the same functions as the paper medium so will the electronic medium as a starting point to give the same legal effect as if it were the case of a written paper document.

Regulations on the exhaust emissions of HD-diesel engines are becoming more and more stringent, and therefore, emission after-treatment systems are commonly used. These systems rely on catalytic conversion of NOx,CO , and HC emissions, and are thus dependant on temperature. At low load of the engine, exhaust temperatures are not sufficient for the after-treatment components. Therefore, means to increase the exhaust temperature while maintaining low emissions and fuel consumption are needed.The focus of this project has been to develop strategies for the lift profiles of exhaust and intake valves in the engine, with the goal to raise exhaust temperature in combination with low emissions and fuel consumption. The strategies have been tested in a single-cylinder research engine equipped with a hydraulic variable valve actuation system.

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.

This report deals with handling and interim storage of soils which are planned tobe reused in construction works. The types of soils that are dealt with are gravel, topsoil and sand. The thesis work has been carried out in collaboration with Skanska Sverige Väg och Anläggning Sydost. The main goal is to find an area for using to store soil in between projects.Studies of laws and regulations regarding exploitation and storage of soil has led to a theoretical background upon which the report is based. Background informationhas also been gathered in meetings with the employees at Tekniska Kontoret and Länsstyrelsen in Jönköping.On the basis of literature studies results, a general template has been developed for which desirable properties a possible location should meet.The model was applied to find a number of possible options in the vicinity of Jönköping.