The aim is that on the basis of interviews with personnel and clients examine whichexperiences they have of the drug abuse programme and its implementation. To be able toanswer the aim following question has been formulated: (1) What do the personnel and clientthink about the drug abuse program arrangement? (2) In which extend is the programimplemented as thought? (3) How do the personnel assesses the client?s participation? (4)How does the client?s think about their own participation in the program? (5) Do the client?sthink that the program have been helpful in their personal development? A qualitativemethod was chosen and has used a semi structured interview. Total has ten interviews beenimplemented on Rällsögården, five with clients and five with personnel. The study'sinterpretation framework builds on research around drug abuse treatment and theories andmethods that lie to shallow for the drug abuse programme.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Med den nya plan- och bygglagen (PBL) som trädde i kraft den 2 maj 2011, blev det möjligtatt redovisa fastighetsindelningsbestämmelser i en detaljplan på motsvarande sätt somgjordes genom fastighetsplan i 1987 års PBL. Den särskilda planformen fastighetsplan togsdärmed bort. Syftet med de nya bestämmelserna var att förenkla tillämpningen.Bestämmelserna möjliggör en mer detaljerad reglering i detaljplan, men medför också enskyldighet att göra en prövning redan i planarbetet enligt lagvillkor som finns utanför PBL.Syftet med detta arbete var att bidra med ny empiri avseende hur och i vilken utsträckningsvenska kommuner har tillämpat bestämmelser om fastighetsindelning i plan- ochbygglagstiftningen, samt vilken betydelse tillämparna haft för implementeringen avfastighetsindelningsbestämmelser i plan- och bygglagstiftningen. Genom att tillämpa ettimplementeringsperspektiv är avsikten att bidra med ett nytt perspektiv på tillämpningen avplan- och bygglagstiftningen.Målsättningen var att genom att undersöka och besvara min frågeställning vidareutveckladenna nyvunna kunskap i form av ett förslag till en metodbeskrivning för tillämpningen avlagstiftningen. Då examensarbetet utförts på Halmstads kommunsSamhällsbyggnadskontor var tanken att slutprodukten ska vara ett användarvänligt redskapför dem vid tillämpande av bestämmelser om fastighetsindelning.

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

The purpose of this study was to investigate how directors of preschool apply the mandatory reporting and what information they say is important in the decision to report child maltreat-ment. The study was built on five semi-structure interviews with five directors of preschool working in Greater Stockholm. The perspective of this paper is sociology of law theory. This means to study how out of law information makes sense when director of preschool applies the mandatory reporting. The result was analysed with three different analytic tools: action plan, consulting social services and the considerations of the directors of preschool them-selves.

The thesis first objective was to develop field instructions for forest planning of native forests in Andean Patagonia, and the second objective was to test the plan on an actual property in the area. The thesis was limited to studies in the province of Rio Negro. Today, there are no official forest management plans for native forests in the Argentinean province of Rio Negro; thus, there is an obvious need for an official forest management plan with clear guidelines. To be granted permission to manage, i.e. through thinning, the native forests on a property it is required to have a forest management plan that is approved by the Forestry Board in the province in question (Thill, B.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

Ordbetydelsedisambiguering, att bestämma vilken betydelse av ett ord som gäller i ett givet sammanhang, är en av språkteknologins huvudutmaningar. Medan ordklasstaggning och informationssökning har nått mycket användbara nivåer är det fortfarande långt kvar innan vi har hittat en metod som på ett tillförlitligt sätt kan hjälpa oss att automatiskt ordbetydelsedisambi- guera digital text. I denna uppsats undersöker jag vilka metoder för ordbetydelsedisambiguering som finns, hur de fungerar, samt demonstrerar hur en praktisk implementation av en sådan metod går till..

År 1987 trädde en ny byggnadslag i kraft, Plan- och bygglagen(PBL). I och med den nya lagen minskade kommunens och byggnadsnämndens kontroll av projekteringshandlingar och besiktningar ute på arbetsplatsen. Efter lagändringen beror den slutgiltiga kvaliteten på en byggnad i större utsträckning på byggherrens och entreprenörernas egenkontroll. P.g.a. olika intressekonflikter inom kommunen, och att det kan förekomma starka kopplingar mellan byggherre och entreprenör, är det inte alltid självklart att kommunens tillsyn vid nybyggnation gällande till exempel egenskapskrav på energihushållning och värmeisolering utförs tillfredsställande.Med ovanstående i åtanke undersökte vi fyra flerbostadshus, två i Värnamo kommun samt två i Kristianstad.

I contacted the production company Salmonfox in the hope that they would have any projects that they needed help with. It showed that Salmonfox just started up an old project that they needed to complete. They wanted my help to edit some trailers and one crowdfundingfilm for the short film called, Captain Sweden (Kapten Sverige). Salmonfox are hopefully going to use the different trailers and crowdfundingfilm to promote the short film and get help with the funding to make a feature. The project began with a pilot study in which I made a time plan and a requirements plan, where the different requirements were set.

The aim of this master thesis is to describe some general trends and important steps in the Swedish university libraries user-orientation from the implementation of the university college reform 1977 until today. The aim gave rise to four further questions. Literature studies and empirical studies in the form of focusing interviews have been carried out, in order to answer the questions. Of the entire background material I have made a simple form of general analysis. I found that the libraries, during the years have interacted with the following four interested parties, the government, the mother organization, other libraries and the library users.

In the year of 2002 a new council regulation on community designs was implemented. In the beginning of the essay the legal situtation before the implementation is investigated and part of the purpose is to evaluate if it constitutes a solution to the problems with protection of fashion designs that existed then. Because fashion designs more or less were excluded from protection during the period before the implementation the fashion business developed a habit of unauthorized reproduction. This attitude among the market players is a central point of the essay. The essay starts off with a review of the earlier lack of possibilities regarding the protection of fashion designs.

I denna uppsats har länsstyrelsens tillämpning av riksintresse för kulturmiljövård studerats utifrån ett plan- och miljöparadigmsperspektiv. Den teoretiska utgångspunkten har varit paradigmbeskrivningen i Styrning av markanvändning och miljö (2006) av Lars Emmelin & Peggy Lerman (2006: 2,12-20). Teorin har tillämpats utifrån de lokal- och centralstyrningsaspekter som deskriptivt förklarar paradigmen. Avsikten har varit att studera hur plan- och miljöparadigmets styrningsprinciper kan identifieras i detaljplaneprocesser och hur dragen påverkar processerna. Dessutom har frågan hur länsstyrelsen ser på sin handläggning utefter lokal- och centralstyrningsaspekter varit en utgångspunkt för uppsatsen.

The purpose of this study is to investigate how teachers work with Autism pupils in two different schoolforms: a traditional elementary school and a language school. The study was based on three questions: 1. How do teachers in elementary school prepare, plan and implement reading and writing instruction to Autism pupils? 2. How do teachers in the language unit prepare, plan and implement their reading and writing instruction to Autism pupils? 3.