In this essay we have been trying to get an understanding of what Swedish charter tourists cares for when they are going on vacation. The Tourism industry is a major field with a lot of winners, but it also comes with consequences. The purpose with this essay is to get an understanding of how aware the Swedish charter tourists is of these consequences. We would also like to get a perception of how the tourists themselves believe that their presence effects the locals at the destinations they are visiting (if they assume that they are). There are several different types of consequences that can appear in the context of tourism, but we have decided to focus on one kind.

At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO?s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company?s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships.

Organic animal husbandry has received a lot of criticism lately. The aim of this literature review was to examine if the rules and principles of organic pig farming give better or worse welfare in comparison to the conventional systems in Sweden. Health, physiology and behaviour have been used as indicators of welfare in this study. This is due to the importance of using more than one indicator in welfare assessments. Studies have shown that organic pigs have more remarks on joints when slaughtered, but these remarks can be reduced by vaccination against erysipelas.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The purpose of this study was to get a client perspective of the different ways to exit from a different role as a drugabuser, and furthermore, how to maintain a drugfree life.The questions of issue were:- What kind of social-psychological conceptions rules the process?- Which motive powers are essential to maintain drug-independence?- Are there any difficulties on the path to social adaptation?Our research was based on interviews with eight persons; five men and three women, from a treatment home in the south of Sweden. The method we used was semi-structured and with a thematic questionnaire. We chose this form due to the fact that we did not want to influence the interviews, as we wanted to know the persons opinions.The result of our study showed that the interviewed persons have some difficulties to adjust in the society and to find new friends especially the interviewed persons with maintenance treatment. Marginal problems as, for example, the lack of not having a work or a home can complicate a further development for the group with maintenance treatment.

In this essay we have examined how social workers experience their positions as a public authority person in a society of democracy. As a public officer you have to follow rules and obey the law, which can be difficult if they don't agree with your personal opinion and values. In social work you work with people in a vulnerable situation and it may become extremely demanding to stand between the directions of established public administration and your own opinions. We have interviewed ten social workers working in social childcare division and analysed how they experience their situation at work. Our starting point is the critical theory of professor Lennart Lundquist about how democracy works in Swedish administrations.

The global climate-change means increasing mean-temperature and higher precipitation in Sweden, which leads to shorter periods of frozen ground in the forest. At the same time the harvesting machines are getting bigger and more powerful. The forest industry aim at an even wood flow, and the ground damage has to be as low as possible. The two biggest causes for ground-damage is the bearing capacity of the forest ground and the ground-pressure of the harvesting machines. The aim of this study was to find out some rules for the machine choice considering ground pressure, when harvesting on ground with low bearing capacity.A field study, using a Valmet 890.3 forwarder, was carried out where different ground pressures and their effect on the ground were tested on two different types of ground.Additionally, an inventory of damaged harvesting grounds was made.

Media has power and impact. It is therefore important for managers to be able to handle media storms when they arise. If not, the brand can be affected negatively. It is managers who should learn to handle media storms because the managers constitute an important part of the external face of the company. Because it is managers who should learn to handle media storms it is interesting to study how media storms should be handled from a theoretical management-perspective.

There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.

The scope of this investigation is to decide how and to what extent the energy consumption of apassive house is affected by the users? knowledge and habits. To achieve this a literary study hasbeen made and as a complement the planning of a passive house was completed.The result of a primary study of the rules and regulations that effect passive houses in Swedenshows that the user?s influence on passive houses is a completely unregulated area. Even thoughthere is no regulation, a need for some general knowledge of the passive house concept has beenexpressed.To further investigate how the users? knowledge and habits affect the energy consumption and ifthere is a difference between different households? energy consumption , three main factors havebeen identified.

The aim of the present literature study was to describe the significant factors contributing to the development of moral distress and the consequences of moral distress can lead to in the nurse profession. A literature search was performed in the databases Medline through PubMed and Academic Search Elite on the basis of in advanced defined criterions. A total of 19 articles was reviewed and included in the study. The main result revealed that nurses experience moral distress and that it is frequent within the nurse profession. The findings revealed that there seem to be several significant factors in the development of moral distress, such as providing life-sustaining care, competing loyalties, conflicts with the physician, communication barriers, emotional barriers, cultural barriers, regulation and rules and working environment that gives the nurse difficult or unsolved ethical dilemmas.

Background/aims: Extensive studies have found an association between parent - adolescent relationships and adolescents' alcohol use. However, only a few studies have been carried out in Sweden. Also, few studies have focused on 17-19 year olds or binge drinking. The aim of this study is to examine whether there is an association between perceived parent - youth relationship and binge drinking among 17-19 year olds in Stockholm, Sweden. Theory: Social Development Model is a risk-focused prevention strategy which emphasizes the importance of social units, such as the family.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.