The aim with our study has been to examine how preschool-staffs resonate about the notification requirements according to Chapter 14, section 1, The Social Services Act, when a child fare badly or is suspected to fare badly: first, in relation to the municipality´s policies, but also in relation to the preschool staff´s actions in individual cases. Our study was conducted by qualitative research with semi-structured interviews. Total has two child´s nurses and six preschool-teachers, active within Växjö´s municipality, been interviewed. The result showed that the municipality´s guidelines on the one hand, underpinned by giving a prescribed pattern of behavior for preschool staff on how to act if the suspected that a child to fare badly. On the other hand preschool staff also experienced the guidelines diffuse as there were nothing described of the transition of how much they should document and observe before a notification could be initiated to the headmaster.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 in Sweden download music on a regular basis instead of buying records. Thanks to modern technologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behavior of illegal download of music still persists. What do record companies do to prevent this phenomenon and why do they go to such length to stop this widespread movement? The question is, why is illegal download of music a problem ? and for whom? To investigate this I?ve read books about the subject, analyzed web pages of alternative record companies and interviewed a drummer in a local band.

In this thesis I have discussed about conflict management in school, from a teacher´s perspective. Focus has been on Swedish schools, especially on the teachers who are active in primary school. Several perspectives have been given, including an intercultural approach which has been the most recurrent. The importance of teachers? emotional maturity, knowledge about democracy and values, as well as teacher?s impact by being a sharp leader in different ways are other subjects the essay has touched.

I have critically examined heteronormativity as it permeates our society and questioned ?identities? as designed and constructed, leading to certain identities being seen as normal, while others are regarded as abnormal.I have had a discussion with my informants about love, monogamy, amicable and relationships. Every couple has basically isolated themselves after they became a couple and they feel secure with one another. The partnership is very important for my informants, partly because they see the partnership as a legal and economical security. However, these aspects are not crucial to the decision that they chose to marry, for the main reason is love and the desire to take the relationship one step further.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

This thesis concerns to investigate renovations of existing buildings aiming at enabling energy efficiency, from a conservation and restoration perspective. This includes performing case studies of three projects in the Gothenburg area where renovations has been done and an analysis of directives raised by the EU and later implemented by the Swedish National Board of Housing, Building and Planning, Boverket. In addition to these, regulations enforced by the Swedish law, related to the topic, have been considered.The investigated projects in this case were the housing cooperative Välten in Brämaregården, the Solar Buildings in Järnbrott and Gårdsten as well as Katjas Gata 119 at Backa Röd. In order to measure and compare the results of these projects a comparison between the pre- and post-restoration energy consumption have been performed. To capture additional perspectives the grading system Operation Kungsörn has been applied.Regarding the comparison of energy consumption the renovation of Katjas Gata 119 was found preferable but showed in my view lacking attention to the cultural heritage of the area.

The purpose of this thesis is to investigate the plaintiffs and the defendant?s prospects to change their claims and pleas in optional civil actions and how the rules for the modifications of a suit are affecting the framework of the process. The plaintiff's general ability to expand and alter the claim is found in the chapter 13, 3 § of the Act of Procedure and the basic principle is that a claim is not to be changed. From this basic principle exceptions are allowed to claim another fulfillment or to expand the process with a claim for interest or other additional obligations. The plaintiff can also limit his or her claim or expand the claim with new legal foundations as long as the issue of the process does not change.

Immateriella tillgångar har blivit allt viktigare i en globaliserad värld med stora företag som investerar och agerar i olika länder. En viktig immateriell tillgång är varumärken. För att kunna värdera ett varumärkes värde finns det flera finansiella metoder. En ny standard, ISO 10668 Requirements for monetary brand valuation, utgavs av ISO (International Organization for Standardization) 1 september 2010. Syftet med denna standard är att på ett tillförlitligt sätt kunna värdera varumärken under sin uppbyggnad, vid eventuella tvister samt vid ett företagsförvärv.

Scintigraphic examination of the esophagus has for some time been the method of choice for the study of motility dysfunction in humans. The method has not yet been described for horses hence the lack of reference values for passage time for a bolus through the esophagus in healthy subjects. The purposes of this study were to measure passage velocity and time for a bolus to pass through the esophagus in healthy subjects, as well as to evaluate the reproducibility of the method. Eight warm-blooded trotters were used in the study. The horses were sedated with a low dose of Acepromazine prior to onset of the study.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

We are getting smarter. Our knowledge of the world around us is increasing rapidly and our population spend a big portion of their time in school studying it. But art and craft are moving out to give room for more theoretical subjects. Today many of us can not even fix a torn shirt without help. We buy new ones, they are cheap enough.

It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This thesis deals with the issue of standardisation in a region where the process of political, legal and especially economic integration is taking its course, but where cultural and linguistic diversity is still a remaining fact: Europe. The aim of this thesis was to investigate the potential gains from a standardised advertising approach but also to identify its limitations. Especially on a market place like Europe, with its diverse cultural and linguistic background, a fully standardised approach might be difficult to implement.

Rules for damages that are effective are important to create legal security and a public procurement that fulfil economic effectivity. Those rules are effectivly created for example when the demand of evidence is possible for the damaged supplier to fulfil. Yet the rules cannot be too low without leading to an uncertain procurement for the public purchaser. Thus one have to balance the interests of a public purchaser against the interests of a damaged supplier. This balance leads to a public procurement involving rules of damages where the public purchaser cannot escape duty of damages just because the demand of evidence is too hard to fulfil..

Syftet med studien var att beskriva hur äldre personer som bor i ordinärt boende och har matsdistribution genom kommunen upplever sin matsituation. Studien har genomförts genom ostrukturerade intervjuer med åtta personer som var över 75 år som bodde i hemmet och hade matdistribution genom kommunen. Data bearbetades genom kvalitativ manifest innehållsanalys. Resultatet redovisas i fem olika kategorier som handlar om matens beskaffenhet och innehåll, interna och externa förutsättningar, anpassning, behov och strategier och beroende av andra personer. De äldre personerna upplevde att de saknade socialt sällskap vid måltider.