The purpose of this study has been to examine the archival management at the 14 Student Nations in Uppsala. This may be relevant to study to extend the research in the field that Berndt Frediksson calls ?empirical archival science?. Another reason is that the Student Nations hold a unique position as organisations and their archivists holds a unique position from a professional point of view as they mostly consist of students without professional archivist training. I have mainly focused on why the archival management at the Nations looked as they did.

In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

During 2001-2002 a prototype, IMIS (Integrated Mobile Information System) was developed at BTH (Blekinge University of Technology) to demonstrate how mobile IT-systems can be used in healthcare. The prototype was based on the activity theory of Engeström. An ongoing project started in spring 2003. The purpose of the project is further development of IMIS with special focus in the diabetes healthcare. Participants in the project are scientists and students at BTH, ALMI Företagspartner, Blekinge FoU-enhet, Barndiabetesförbundet Blekinge, Blekinge Diabetesförening, Vårdcentralen Ronneby and Vårdcentralen Sölvesborg.

The viscosity of air buildings is a hot topic within the construction performers, which the industry feel they have too little knowledge about. This study is mainly aimed against air density in apartment buildings and airflow measurement. The study consists of a theoretical reference, educational visit, interviews and a survey conducted among construction workers at Magistratshagen in Linkoping.Earlier requirement in terms of air leakage through the climate screen was removed and today there are only energy requirement for a dwelling in Boverkets Building Regulations. The difference between a passive and a typical air tight construction is that the passive house have a maximum requirement of 0.3 l /s m2 of air leakage through the building climate screen. The requirement imposed on passive houses is to minimize the supply of power and energy for heating the building.Air tight constructions have heavy demands on the performance and accuracy of everyone involved with the project. The client must specify their requirements and also be prepared to pay for any additional costs. The architect and building planners have to design the building with regard to air tightness. Finally, the construction workers are required to do a careful work in order to get all the connections in the building air tight.The study suggests that an air tight building is a closed system where no forced ventilation exists. There are no reasons not to build too tight as long as there is a functioning ventilation. In this study the authors ask themselves how an air tight building changes over time. No theoretical information has been found on these changes, but the respondents assume that air density decreases with time. The deterioration is mainly assumed to be caused by construction materials changes over time. The study shows that construction workers knowledge of air tight construction is mixed, which they themselves admit in the survey..

Sweden introduced a development assistance policy in 1952 and thirteen years later Sida, Swedish International Development Cooperation Agency started, in 1965. But in 1995, five separate development assistance authorities came together and established the new Sida as it is today. Sida is Sweden?s representative in the development assistance policy field and they work through projects that have to be presented through a Country Strategy Process (CSP). The aim of this paper is to point out Sida?s perspective on the conducted development assistance policy and what guide lines that are followed.

The forest is characterized by many different values such as those related to forest productivity which are of a big importance for Swedish economy. History has proved that forest resources had helped the country in the transition from the agricultural to the industrial society. Today Swedish forest industry is among the strongest in Europe and significantly contributing to the Swedish export. The industry provides many direct and indirect job opportunities and is one of the biggest employers in the industry sector. It is also worth to notice that the forest can also generate an additional income for the owners, even if the forestry isn?t their primary income source.

International studies show that literacy skills have deteriorated among Swedish students. Empirical evidence states that before being able to learn to read it is important to have phonological awareness. From this perspective, an intervention study was launched to examine whether pupils´ phonological awareness could be enhanced through the work of a special model during a limited time. The aim of the study is to investigate whether six pupils in preschool develop phonological awareness based on Bornholmsmodellen during a limited period of time. The control group was made up of the remaining pupils in the preschool class.

How does a social welfare officer know when a parent with mental illness or behavioral symptoms is harmful to the children? As a social you are confronted with different ethical dilemmas on a daily basis. The social welfare officers have to follow their own authorities, laws, guidelines and regulations while at the same time do everything to satisfy their clients? needs. This inconsistency can sometimes be difficult to handle.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

AbstractGlobalisation has lead to changes on many levels of our society; -industrial, technological, and corporate to name a few. This is an ongoing process which affects the society we live in today. The process is affecting the working-conditions for everyone through the changes of the relations on the working market. The unions have enjoyed a very special role in Sweden for a long time, but that role is now affected by these changes. The relationship between state and unions is changing, and the unions? influence in politics is decreasing.