In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

I wrote this essay with the aim to explore, understand and get some insights into what it is that effects the possibilities to plan for ecological sustainability and make it happen. There is no clear definition of sustainable development but world top meetings and reports have developed goals and strategies. I will present some of the theory at hand but most of this essay is based on six interviews with planners at local governments from around the country. Several of the local governments are using the goals issued by the state government by putting them into their large scale plans. During the interviews some obstacles were identified, like a lack of resourses, disadvantaging powerstruktures, conflicts with marketeconomy and simply different meenings about what ecological sustainability is in practice. My method of getting information through interviews and documenting them by taking notes had, as all methods, it?s weakneses.

Majoriteten av världens länder undertecknade år 1992 Kyotoprotokollet där de enades om att kraftigt minska utsläppen av i första hand koldioxid. Europaparlamentet och Europeiska Unionens Råd beslutade att införa ett handelssystem med utsläppsrätter inom EU-området som 2005 inleddes med en treårig försöksperiod. IASBs akutgrupp IFRIC publicerade inför handelssystemets början ett förslag till hur företagen skulle redovisa sina utsläppsrätter, då det inte fanns någon rekommendation att följa. I juni 2005 drog emellertid IASB efter påtryckningar tillbaka förslaget, med följden att det idag inte finns några specifika regler för redovisningen. Syftet med denna uppsats är att analysera hur företag valt att hantera situationen i sina årsredovisningar för år 2005 samt hur redovisningen bör se ut i framtiden.

 This report will describe a project between two students from Karlstad University and Markus Norström from Hovercraft solutions. The project aim was to develop a cabin for the hovercraft 380TD. The project was divided into two sub parts; one concerning the design of the cabin and one concerning the engineering. Throughout this rapport you can follow the engineering part of the project. The project has followed a systematic product development process resulting in optimized results for material selection and engineering solutions.

Bakgrund Substansbrukssyndrom ?r ett v?xande samh?llsproblem som p?verkar b?de individen och v?rdsystemet. Personer med substansbrukssyndrom riskerar att bli stigmatiserade och etiketterade, vilket kan skapa hinder f?r att s?ka v?rd och f? adekvat v?rd. Brist p? kunskap och negativa f?rest?llningar kan f?rst?rka stigma och begr?nsa patientens tillg?ng till v?rd.

The aim of this study was to create an understanding of how a group of community policing officers engagement are shaped. Previous research argues that there is a police culture which conveys cynicism to the individual police. The research also says that the police adopt a pessimistic view of society, they are isolated and at odds with the rest of society. Furthermore, research has also shown how a narrative can exist that explains the police way of doing things. My contribution to the field is to explore how a narrative can be located, which precedes and shapes the police engagement.

Along with rising energy prices and increasing awareness of environmental issues, the criteria for buildings energy performance have been sharpened through the years. Today, ?passive house? and ?low energy house? are commonly used phrases in the construction industry and is expected to become increasingly common in the future.For houses with well-insulated building envelope the importance of well constructed details increases when minimizing the heat losses. Examples of these details are floor-wall junction and window openings in the wall. In such connections thermal bridges occur, which means that heat more easily is transported out of the building, compared to the rest of the building envelope.This report deals with detail solutions around windows and a comparison between a traditional slab and a foundation from Koljern consisting of foam glass.

 The sawmill industry is a relative fragmented industry that is in an economic upswing andwith a hard competition. The customers have high demands on their suppliers and the highcustomer demand make it necessary for the companies to make a streamlining in planningand production. For that reason it is very important that the planning- and productionprocesses aren?t to complex and with a simple structure.The purpose of this report is to study and map out a marked out part of a planning- andproduction process, from adjust works to final delivery, at a company in the sawmill industry.Different methods have been used for the report, among others interviews and subordinatedmaterial.We have mapped out a marked out part of the planning- and production process at theCompany. This part we have studied, and we have analysed the process it self and otherthings connected to the process.We see the planning- and production process in the Company as complex.

Gene technology has become more and more attractive in plant breeding during the last twenty years. This is probably because it can readily improve the existing commercial cultivars that have only one or a few drawbacks by modifying one or a few genes without changing the main genetic constitution. In this regard, gene technology is more effective than conventional breeding.The aim of this project was to analyze the fruit quality of the non-transgenic apple scion ?Jonagold? grafted on non-transgenic and rolB-transgenic apple rootstocks. The rootstocks used were M9-rolB1, M9-rolB2, M26-rolB and non-transgenic controls M9 and M26.

The aim of this work is to understand the recruitment of candidates to the local representative assembly in the municipality of Täby. The method used is qualitative interviewing, of a total of eight local politicians in Täby. The theory in which this work rest upon is based on a new-institutionalist perspective. Of great importance is the thoughts of the politicians involved in the recrution process, what do they think were the reasons that controlled the order of priority in the party list among the pool of candidates? Were there any obstacles for minorities in the politics like for example foreigners, women or young people? The study is taking it?s departure from the politicians who candidated in the election of 2002-2006 and the ones which are candidating to the election this coming autumn.In conclusion the aim is to understand the reasons that gives some of the candidates electable places to the assembly, and what the actors themselves think are the conclusive qualities that matters the most.

This thesis will describe the redesign of the manure fork SverigeGrepen. The productis available for purchase in Scandinavia and and parts of the rest of Europe.The product is available in stores but the companys goal is to start distribute it overthe internet. A problem today with a purchase over the internet is that the costumerhas to pay a high shipping-fee due to the products unique form. The long handlecontributes to the high shipping-fee which makes it hard to attract costumers topurchase the product online. Deficiencies have been found at the manure forks basketand needs to be examined.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

Syfte: Syftet med den här uppsatsen är att beskriva och analysera hur svenska noterade fastighetsbolag går tillväga vid värdering av förvaltningsfastigheter.Metod:Studien har en kvalitativ ansats. Sekundärdata i form av årsredovisningar är den huvudsakliga källan till empirin. Primärdata i form av enkäter samt en intervju har använts för att komplettera studien.Teoretisk referensram: Denna studie har sin utgångspunkt i den institutionella teorin, där begreppet isomorfism är av största vikt. Även IASB:s föreställningsram samt standarden IAS 40 är betydelsefulla för denna studie.Empiri: Utifrån de åtta fastighetsbolagens årsredovisningar år 2011 har empirin angående deras värderingsmetoder fastställts. Tabeller har även utformats för en jämförande studie över åren 2005, 2008 och 2011.

Bakgrund och problem: Sverige har som ett steg i harmoniseringen inom EU antagit internationella redovisningsstandarder vilka publiceras av IASB som är en oberoende stiftelse med säte i Storbritannien. De nya reglerna kring rörelseförvärv och dess redovisning får konsekvenser för alla börsnoterade koncerner inom Sverige. Undersökningar som gjorts skapar funderingar om vilka faktorer som påverkar hur ett företag identifierar immateriella tillgångar och hur de värderas i förhållande till köpeskillingen.Syfte:Syftet med undersökningen är att studera om det finns möjlighet för de utvalda företagen att tolka reglerna mer fritt och om detta i sin tur påverkar företagens redovisningsval. Vidare önskar uppsatsförfattarna undersöka hur företagen har skaffat sig kunskaper och anpassat sig till regelverket IFRS 3 samt urskilja vilka faktorer som eventuellt påverkar storleken på andelen redovisad goodwill.Avgränsningar:Avgränsningar har gjorts till fyra svenska företag inom läkemedelsbranschen som under 2005 gjort rörelseförvärv. Uppsatsförfattarna har inte haft för avsikt att beröra minoritetsintressen och omvända förvärv.

North of the city of Stockholm lies the area called Södra Roslagen composed of several municipalities. The purpose of this essay is to discover how local informants describe the food culture of the region and analyse why some types of food are mentioned and others are excluded. Several people within the food industry of Södra Roslagen were given surveys asking them to describe the food habits of the area, from commodities and certain dishes to traditions. These answers were analysed using the theories regional food, regiocentrism, revitalisation, placeless food and the idea of viewing culture through the long and the short perspective.One informant mentioned that professionals in the food industry of the region tend to follow trends from the rest of the world and another that many producers work with ecological requirements. Södra Roslagen was also defined by some as having a taste of summer as this coastal area sees an influx of visitors during that season.