The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

In this thesis some different modulation schemes for xDSL-techniques are compared. The investigated techniques are ADSL, G.lite, ADSL2, HDSL, SHDSL and VDSL. The modulation methods used are DMT, CAP and different versions of PAM. Several broadband techniques also use Trellis Coded Modulation (TCM) to increase the coding gain of the transmission. For each one of the different modulation methods the signal-to-noise ratio is calculated for generating a bit error rate probability of 10-7.

The competition for Norway spruce pulp wood in Central Sweden increases, forcing the supply-structure of Holmen to face two important challenges. Firstly, it is of the outmost strategically importance to secure the long-term supply of Norway spruce pulp wood to the industries. Secondly, Holmen desires to increase the obtainable volume of Norway spruce pulp wood. This would enable the company to choose volumes in the lower price-segments and thereby decrease the dependency of costly marginal volumes. As this work shows, one part in managing these challenges could be to lower the quality standards concerning root rot (Heterobasidium annosum). Facts presented in the work shows that: 1. Technically, the TMP-industry of Braviken can handle a much more rotted pulp wood than that used today, although the cost of refinement increases.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

My purpose with this study was partly to examine how some Swedish science teachers teach and their knowledge of the science curriculum, and how this affects their teaching. I also aimed to compare the Swedish and Irish science curriculum. The method I undertook to achieve this study was to carry out six interviews with science teachers in Sweden. I also completed a text analyse of both the Swedish & Irish science curriculum. The results of the interviews showed that the teachers think the curriculum is important but they do not always keep to it.

Ljusförorening är ett relativt modernt fenomen som allt mer påverkar tillgången till en stjärnklar natthimmel. Det finns en mängd olika internationella organisationer som arbetar för att minska ljusföroreningar och för att bevara natthimlens synlighet, bland andra International Dark-Sky Association, Royal Astronomical Society of Canada och Starlight Initiative. I den här uppsatsen undersöker jag ett antal strategiska dokument genom textanalys, för att analysera deras huvudsakliga motiv till förändringar och för att få en överblick över vilka sorters åtgärder som dessa organisationer föreslår. De analyserade dokumenten är Astrolabs Practical Guide for Lighting, Dark Sky Societys Guidelines for Good Exterior Lighting Plans, International Dark-Sky Associations Practical Guide, Royal Astronomical Society of Canadas Dark Sky Guidelines, Patersons Sark ? Dark Sky Island Lighting Management Plan, Flagstaff Dark Skies Coalitions Lighting Tips, Starlight Initiatives Defence of the Night Sky and the Right to Starlight och Narisda och Schreuders Light Pollution Handbook.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

Metod: Denna uppsats undersöker aktierådens grunder och dess argumentation. För att analysera våra data har vi använt oss av en argumentationsanalys. Syfte: Syftet med denna uppsats är att förstå hur rådgivarna motiverar sina råd. Slutsats: Slutsatsen i uppsatsen är att aktieråden i regel bygger på ?Gissningar? och ?Känslor?. Vi kan inte utesluta att aktiemarknaden är effektiv eller ineffektiv, det kan vara början till en ny uppsats i framtiden..

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

This Projects goal was to develop a manual, which was to be used as help for a fishing company in the making of an SMS (Safety Management System). The manual was going to follow the guidelines presented by the IMO (International Maritime Organisation) and the Swedish Transport Agency. The projects client was a smaller fishing company that was about to build a fishing vessel.The work has been carried out as a project, it was finished within the schedule and the client was most satisfied with the result. The client has used the manual in the making of the Safety Booklet (SMS) and they are now certified according to the rules of the Swedish Transport Agency..

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

Problemet med dagens standard för hygienrum och dess komponenter är att de baseras helt på tillgänglighet. Vilket i och för sig är en bra sak, sett utifrån att fler personer kan ha möjligheten att utnyttja bostadsfunktionerna även om de har vissa rörelsehinder. Men vi vill ta steget längre, inte endast se till tillgänglighet utan även se till vad som kan uppskattas, för att höja levnadsstandarden och uppskattningen av våra hem. Den svenska standarden är som tidigare nämnt baserad på tillgänglighet och är inte alltid anpassningsbar till nya lösningar och komponenter som kan förekomma i badrum, vissa saker ändras, får nya funktioner, kanske utökade användningsområden. Syftet är att försöka utöka möjligheten att nå högre kvalité för badrummet och samtidigt försöka se till de alternativa lösningarna som kan åstadkommas idag.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

One of the most well-known trials in history is the one in Nürnberg, Germany, soon after the end of World War II. It is understandable that this caused a lot of discussions and that it was a world known trial which set the standards for a lot of similar occasions later on. The aim of this research is to focus on the opinions about this trial from a perspective of well-known Swedish newspapers. The method is to analyse three big papers with different political views and to see what separated them and what maybe united them. By studying the master-pages of the newspapers a picture is given of how the contemporary time had an understanding for the trial reports, which we in our time have established as facts.

Transcending sound design is possible. There are unseen possibilities and a great potential for improvement and development in sound and music design ? but there is a great difficulty penetrating the obstacles that lies in the way for such development to take place and to exist. The difficulties in being negotiable and productive lies more within the limits of the audience it has to gain, than in itself. It is as though music and sound design has to evolve very slowly, in an almost evolutionary style; one step at a time, to be accepted.