Sweden?s animal legislation was adopted in 1988 and is one of the most rigorous legislations in the world. Despite this, Sweden import beef from countries where animal legislation is not in accordance to the Swedish legislation. The meat consumption in Sweden has, just like the importation of beef, increased while Sweden?s own beef production has decreased.

Because society?s demand for quality, efficiency at low cost is constantly increasing, companies are increasingly choosing to invest new methods to achieve these points. Those who manage to find ways to improve their processes are often the companies that have the greatest chance of becoming a winning player in the market. BIM is a new method that can reduce the internal costs while increasing communications between different parties. However there is disagreement about what BIM is and its purpose.

Abstract: The purpose of this study was to examine the Swedish industry- and craftmanship trade, specifically the relationship between effort and reward and how it affects the meaningfulness during labour hours. Also, what are the possible effects on production efficiency as a whole? Discussed and analyzed through empirics and previous research.38 workers filled out a survey and two interviews were conducted to get a more analytic depth to the data.The results showed that there is little to no reward for high effort during labour hours on the evaluated workplaces, combined with low commitment and meaningfullness. My conclusions are that more ways of effort-based rewards would likely have a positive effect on meaningfulness and thereby the production as a whole. I also show that the theses of Karl Marx are still plausible and relevant in modern day industrial- and craftsmanship trades in capitalist countries..

Quality assurance of construction projects and create effective ways of working, is intoday's pressed position, major objectives for building contractor companies. This thesis is an attempt to see if it is possible to achieve these goals with the new modern tool iPad.The author of this thesis has during the latter half of his one year practice work in Uppsala for the Swedish building construction company NCC Construction Sverige AB, conducted a study on the possibility of using the iPad on an construction site. This has been done with active field studies in which applications have been tested and also the supervisors receptive. The usability of the iPad has always been in focus since it is important that the applications are easy to use and easy to learn.The results of the work, as presented in this report, points at opportunities in efficiency if the iPad is introduced and used on construction site. There are many useful applications for the iPad, and with a system that can handle the synchronization between the iPad and the computer, the workflow will be streamlined significantly..

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

Stunning of pigs at slaughter constitutes of primarily two methods; carbon dioxide and electricity. Both methods have advantages and disadvantages from an animal welfare point of view. The purpose of this study is to compare different methods of stunning pigs from a welfare point of view. Questions included in the study are 1) What differences are there, from an animal welfare point of view, between CO2 and electricity as methods for stunning pigs? 2) What alternatives are there to the methods currently in use? 3) Which method for stunning pigs is preferable from an animal welfare point of view?This report is a literature review.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Gastric ulcer is a common disease among pigs in the whole world where an intensiveproduction occurs. It is mainly the upper region, the nonglandular region of the stomach thatis affected. Gastric ulceration is a disease with several risk factors. The factor that seems tohave the largest impact on the development of gastric ulceration is a small particle size of thefeed. The reported prevalence of gastric ulceration differs from 5 to 100 % and it is a largeherd-to-herd variation.

This thesis focuses on information seeking and use by volunteers and employees in women?s organisations helping women who have been subject to violence. These organisations for example provide help and support, legal assistance and temporary shelter. Semi-structured interviews were carried out with five women working in Terrafem, which is a women?s organisation directed towards women with a non-Swedish background.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The purpose of this thesis is to analyse studies that evaluate Web search engines. This is done in four categories; the researchers? purpose, the evaluation measurements, the relevance, and the time aspect. Our method is based on a text analysis in which we use the direction of analysis of the content of sixteen evaluation experiments. Our results indicate fundamental differences in the way the researchers are tackling the problem of evaluation of Web search engines.

This paper seeks to explore how victims of crime and defendants are portrayed in sexual assault cases. Lately, more and more voices have been raised in appal against values demonstrated in court decisions and we?ve seen the implementation of a new sexual assault legislation in attempt to increase people?s sexual integrity. Yet, at the same time, there is still a tremendously low amount of reported sexual assaults that go to trial and even fewer result in conviction. This paper is not an attempt to scrutinize the legal system, but to draw attention to what values are portrayed in sexual assault cases.