This dissertation aims to explore how an investment appraisal differs depending on if it is conducted by a municipal or a private real estate company. Municipal and private real estate companies are not performing on totally equal terms in the property market. A municipal company in Sweden has a public service mission. The consequence due to that mission is that they have limited yield potential but on the other hand the right to certain subsidies. They are also limited by the law of public purchasing (in Swedish: Lag om offentlig upphandling) in the investment process.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

Abstract Title: PR consultants and bloggers; a win-win situation? -  A study of PR consultants? new adaptations in the labour market due to the emergence of fashion bloggers. Authors: Cecilia Girell, Sandra Kjellstro?m Tutor: Ylva Ekstro?mPurpose: With the expansion of the Internet, fashion bloggers have gotten more power. A few companies have understood this powerful and reasonable cheap marketing channel. Despite this, most companies still feel powerless, but what has happened to the work of PR consultants in this constant changing media environment? The ones whos purpose is to act as intermediaries between companies and various media channels.

This is my final thesis in landscapeplaning at the Swedish University ofAgricultural Sciences (SLU). I discuss howthe countryside should be planned, witha sustainable perspective. In the study Iexamine four important conditions forplanning.The countryside is often defined bywhat it is not which makes it difficult todescribe in general terms. The definition ofthe term countryside in this study is takenfrom the National Rural DevelopmentAgency (Glesbygdsverket). The conclusionis: Planners and scientists should have anunderstanding for the complexity of thecountryside; otherwise there is a risk oflosing the characteristics of the country.The legislation, goals and conventionswhich have an impact on the Swedishcountryside are both national and international.To find out how the settlementdevelopment is dealt with, I havestudied the Swedish building legislations(among others, plan- och bygglagen andmiljöbalken).Similar to the difficulties on finding asuitable definition for the term countryside,it is complex to define the term sustainabledevelopment.

Organisationsförändring och dess effekter är något som många upplever. Syftet med studien är att med utgångspunkt i ett arbetslivspedagogiskt perspektiv beskriva och analysera individers uppfattning av en organisationsförändring inom sjukvården. Uppfattningarna analyseras huvudsakligen ur ett organisationskulturellt perspektiv.Uppsatsen bygger på en empirisk undersökning, med kvalitativ induktiv ansats. Intervjuer har genomförts med tre sjuksköterskor och tre undersköterskor verksamma vid två olika avdelningar på ett sjukhus i Skåne, där verksamhetsledningen beslutat om och genomfört en organisationsförändring, en sammanslagning av två avdelningar.I intervjuerna framkommer att merparten av personalen själva önskat en sammanslagning, inte minst utifrån behovet av en ny chef. Denna önskan är enligt respondenterna, en av avdelningarnas främsta syfte till organisationsförändringen.

The aim of this study is to enlighten how todays working environment affects young individuals descriptions of how to reach success in work life, now often titled as ?career?. Our purpose has been to analyse how the term career is constituted discursively among young people in jobs characterized by flexibility. The study is based on six qualitative interviews with young adults in the media industry, all between 20-30 years old. By utilising a Foucaultdian discourse analysis we want to expose how the competing and dominating discourses, that our interviewees? statements are based on, can be associated with a wider social context.  The study reveals that our interviewees describe career in two separate ways, both positively and negatively.

Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.

Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

Each year approximately 2,000 new detailed development plans are accepted in Sweden. When an area is covered by a new detailed development plan, it is often necessary that land has to be acquired to adjust the property units to the new plan. The owner conditions of the property units can usually be adjusted through negotiations between the seller and the buyer. But in some situations, when no agreements can be reached, it is possible to use coercive measures to purchase the land. Compulsory purchases are only permitted when certain legal criteria?s are met.

With the help of large amount of archive material I have examined how Gustavsberg in Värmdö were affected by the great labor migration in Gustavsberg porcelain factory during the period 1869-1924. I have chosen to investigate how the municipality dealt with the poverty relief issue out of the labour immigration perspective. To my surprise I found out that Värmdö was not responsible for Gustavsberg in the poverty issue. The workers belonged to the factory, which had a relatively well-developed system of poverty relief in place. This is not to say that the workers received any support from the factory to any great extent.

Vår studie, som omfattar sex intervjuer, fokuserar på genusmedvetenhet hos vägledare. På vilket sätt de arbetar med genus i mötet med elever för att vidga perspektiv och på vilket sätt de kan tänka sig att arbeta med att skapa en genusmedvetenhet hos elever i år 4-6. Vårt resultat visar att genusmedvetenhet är ett svårt begrepp som har olika betydelse för vägledarna. Vägledarna menar att de inte arbetar på ett planerat genusmedvetet arbetssätt idag men vi ser att de omedvetet arbetar med genusperspektivet genom olika aktiviteter. I arbetet med elever i år 4-6, vill vägledarna bidra på olika sätt med att vidga elevernas perspektiv gällande självuppfattning, yrken och arbetsmarknad.

In 1809 the citizens of Sweden where given the freedom to practice their Christian faith through the Swedish constitution of 1809, 16 §. This proclaimed that there should be religious freedom in Sweden, albeit restricted to Evangelical-Lutheran faith. Although after the law regarding dissenters was passed in 1860 by choosing another church than the Evangelical-Lutheran church you lost some civic rights, for example you could not become a public official. The freedom to choose religious affiliation was given through the Law of Religious Freedom in 1951. The purpose of this study is to evaluate in what way the concept of religious freedom has developed in Swedish law between 1809 and 1951.In the background I treat two historical events and one era, with focus upon religious freedom, which have in my opinion influenced the view of religious freedom in Sweden during the chosen period of 1809?1951.

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.

AbstractA European identityA study of Manuel Castells criteria?s to create a European identityC-Essay in Political Science, by Helena Saagpakk, August 2007Supervisor: Björn ÅkerbergPhilosophers and visionaries dreamt early on the idea about a united Europe. This dream was destroyed by the two world wars during the first half of the 20th century. The first community was established in 1950 after the Second World War. This was the beginning of a peaceful cooperation between the member states, and the community later developed into the European Union.