A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

Sjuksköterskan är dokumentationsskyldig enligt ett flertal lagar och förordningar. Dessa ger oss ramar men inga enhetliga riktlinjer och verktyg för hur strukturen för omvårdnadsdokumentationen ska se ut. Syftet med litteraturstudien var att granska hur den vetenskapliga litteraturen beskriver omvårdnadsdokumentationen utifrån VIPS-modellen och ICF som tillämpbar inom omvårdnadsdomänen. Metoden som användes var litteraturstudie där sammanlagt 18 st. vetenskapliga artiklar granskades.

Labour market coaching (Swedish:?Jobbcoachning?) was a comprehensive political project for the Swedish labour market, with the aim of helping unemployed individuals to enter the labour market. Between 2009-2014  the labour market coaching was carried out by private companies through governmental regulations. This thesis aims to find out (1) what coaching activities the coaches used, and (2) how these coaching activities can be understood in the light of previous scientific research. My results consist of interviews conducted with six labour market coaches.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.

Hudiksvall Municipality will build a new preschool. The goal is that the pre-school should reflect the municipality's environmental goals and meet building regulations. The wall structures that are compared in the report is an insulated wooden frame and a frame of lightweight concrete blocks from H + HWall structures are compared within the areas of U-values, air tightness, thermal storage capacity, fire ratings, moisture, durability, emissions and environment. In these categories the two wall structures will be rated in a scale from 1 to 5 and then the categories are weighted against each other. The weighting is based on Hudiksvall Municipality's assessment of the categories importanse for their final selection.The results of the comparison show that the concrete structure is recommended for the construction of pre-school with 27.55 points against the wooden structures 23.70 points.

Human rights and solidarity, as well as moral and legal responsibilities to protect people in need of refuge, seem to be principles of secondary importance within international migratory policies today. Instead, the predominant view seems to focus more and more on the protection of territorial borders, the welfare state and national identity. This international change in discourse can also be seen in the political trends of individual states. There are reasons to believe that this is a development that is also perceptible in the political rhetoric that is used in parliamentary debates, which constitute the main focus of this thesis. The aim of this study has therefore been to increase the understanding of this change in migratory policies by analyzing Swedish parliamentary debates between 1975 and 2002, using a theoretical framework focused on two different perspectives on security: First, the Copenhagen School and securitization of migration, and second, human security and human rights.

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

We want to identify the gap that consists of the expectations we have of Brazilian / Swedish culture with the self-image of these individuals included in the culture of question. This gap, we believe, creates a problem for business across borders. The reader is therefore made aware of the issues that affect our expectations and our self-image, and how this can be used to explain cultural differences..

Syftet med den här undersökningen är att studera, och identifiera tillvägagångssätt för tjänsteföretag att internationalisera sig samt sälja sina produkter. För att göra det, samt att kunna kartlägga ett eventuellt mönster är det väsentligt att öka förståelsen kring hur försäljningen av tjänsten går till samt hur säljaren hanterar de kulturella skillnader som uppstår vid internationalisering. Vi har valt en kvalitativ metod, med en deduktiv ansats för undersökningen där utgångspunkt finns i teori. Den teoretiska referensramen inkluderar välkända modeller som beskriver företags processer vid en internationalisering, samt teorier riktade mot tjänsteföretag, internationell försäljning, säljarens roll samt kultur och kommunikation. Därefter har vi i det empiriska materialet, redogjort för vad de fallföretag vi har arbetat med, i praktiken har hanterat dessa fenomen i deras internationaliseringsprocesser. I analysen har vi sedan ställt empirin mot teorin för att identifiera ett mönster rörande internationalisering samt internationell försäljning av tjänsteföretag. I slutsatsen har vi till sist haft möjlighet att presentera detta mönster för internationalisering av tjänsteföretag, där vi har konstaterat att processen är baserad på drivna individer på ledningsnivå som initierar internationaliseringen.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

The importance of student influence at the universities is something that is described in Swedish regulations as well as in local policies and documents for Karlstad University. At the same time there is no description for the interpretation of what student influence actually means. It is up to the university to decide what student influence should be at the university and how it should be represented in the organization and processes.The purpose with this essay is with a discursive perspective of analysis define how representatives of Karlstad University reflects how the student influence should be represented in the organization and if it is possible to connect it to the position as an actor of co-decision or of influenceThe analysis show that different levels of the university will describe the position of student influence differently, and that it plays different roles to keep up the quality of education at the university. It shows that it will be of more importance that student influence takes the role to influence the organization more than co-decide the nearer the student the process will come..

The purpose of this study has been to look how pedagogic process interacts in horse riding lessons. In order to research this problem I have used an ethnographic approach and during a week I observed ten riding lessons in two separate Riding house in the south of Sweden. In my theoretical frame I have used Michel Foucault ?Discipline and punish? as a toll to make clear how dominance and submission is present and active in the horse riding education. The conclusion shows how dominant power rules by its presence and creates submission, stability and feeling of security. The discipline is used to create a feeling that will bring the riders to new experience and develop their talent.

The SMEs’ internationalization strategy—Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study. The primary information sources are the interviews with key-persons in internationalization process of SMEs Methodology: The literature review in this study concerns areas of SMEs’ motives for internationalization, foreign market entry mode approaches and influence of internal & external factors.