The Working Hours Act regulates the working time conditions and together with the Working Time Directive of EU both acts aim to protect the workers. However, with The Swedish Model it is possible to diverge from the law-regulations by collective agreement by the parts of the Swedish labor market. The purpose of this thesis is to examine the national and international law regulations and further on study a few selected Swedish central collective agreements to discover in which extension deviation from the law occur. The sections of the Working Hours Act?s that has been investigated is ordinary working time, daily rest, weekly rest periods, breaks and maximum weekly working time.

I have for my one year master's thesis worked on arranging and cataloging the archives from the missions stations of Musana, Congo-Brazzaville and Sundi-Lutete, Congo-Kinshasa, belonging to the Swedish Missions Church (Svenska Missionskyrkan). The archives contained records written in Swedish, French and Kikongo, from primarily the years 1910 until 1961. Records have though been found that adhere from both prior to and after these years. These archives are deposited at the Swedish National Archive and it was therefore important to take the opinions and regulations of both parties into consideration, as well as relying onto archival theory.The archives were initially scattered and had in some parts been organized by an archivist without formal schooling. The major difficulties in this work has therefore been to establish the provenance ? to which creator the documents belonged to, and also to decide to which degree the principle of the original order should play a part.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations. At times when the electricity supply system is highly loaded, electricity is more expensive.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The aim of this study was to survey the labelling of drinks with pronounced healthbenefits found on the Swedish market today and to evaluate whether they are inaccordance to EU and national regulations or not. Especially the nutrition and healthclaims were looked into. This study shows that there are several drinks with claimedhealth effects being sold today. The process of approaching full functioningregulations in the EU on nutrition and health claims is proceeding slowly. A snapshotof today??s market of drinks with pronounced health effects shows that there aremultiple cases of misleading statements and interfering labelling on the products.Often it concerns nutritional labelling or health claims.

Swedish childcare has undergone radical changes in the last 15 to 20 years. It has evolved from kindergarten to pre-school, in other words, gone from simple childcare to an active learning environment with the child as the center. Official documents, such as the pre-school curriculum and other guide documents, define the role and work ethics of the pre-school teacher. In my thesis I argue that it is essential to have an ongoing and continuous discussion at pre-schools on the practical applications of these frameworks and ambitious goals.What do you do when you simply cannot give every child the individual time they should have according to rules and regulations? How do you stay an active and present pedagogue in today?s pre-school with large classes and heavy workloads? How do you establish a common professional work ethics within a pre-school so that all children are treated equally? In my scientific essay, I examine these issues based on a real-life situation: Ellen in the hallway.A pedagogue must continuously make balanced decisions based on rules and regulations, on life- and work experience which, in many cases, contradict each other.

En omfattande omflaggning av svenska fartyg har pa?ga?tt under en la?ngre tid. Tidigare har det fra?mst bero?rt andra segment av den svenska sjo?farten, men det senaste a?ret har trenden med omflaggning a?ven spridit sig till fa?rjor. Syftet med denna studie har varit att kartla?gga vilka utmaningar som finns med att bedriva fa?rjesjo?fart under svensk flagg och hur framtiden kan komma att se ut fo?r svenska sjo?befa?l inom fa?rjesjo?farten.

This term project addresses how to develop construction drawings for a general contract. The project contains supervision, including blue prints as support as needed.Apart from directions on how to carry out the actual work, the supervision also discusses regulations governing all construction drawings. The supervision is created as guide for similar projects.The construction drawings is a complete construction guide, hence it includes all construction drawings. In addition, a room description and a general description is included..

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

The aim of this work has been to investigate how it is that it sometimes can be difficult for special educators to gain access by teachers to the classroom/lesson to make observations. A partial order has been to determine whether the special educator can curb the negative response from the teacher in question, concerning access to the classroom/lesson. The survey has a phenomenological perspective as the basis of the test procedures and the analyses made. Phenomenology has as its starting point that the human does not perceive the world in the same way, and that she has different motives and intentions for her actions. In order to understand why the human act like she does, you have to create an image of the personal meaning behind this action. To create this image, I have implemented conversational interviews with five teachers at a high school, in central Sweden. The investigation revealed that it is missing that the school's teachers are clearly informed of which laws and regulations the special educator is subordinate to.

Swedish Trotting association was formed in 1925. They are the ones who design the regulations concerning what is permissible and not permissible for the horse, driver and trainer, when they have a license at a Swedish racing track. The Veterinary department of Swedish Trotting association decides in consultation with representatives from veterinaries around the country what is allowed and not allowed, based proven experience, combined with the availability of scientific data and Veterinary Department's own assessment. After stricter regulations for good animal welfare from the Swedish government, Swedish Trotting association is going to work out a workable model for how new equipment can be tested in the future to see how the equipment affects the horse. In the future, all equipment will be objectively tested before approved. The purpose of this work was to develop a well-functioning model for this. The research-question for this work is: Is this study design a well-functioning model of how the equipment should be tested in the future? The equipment used for designing this model was bitless bridle with a bit.

An investigation of the remedies in the Swedish Public Procurement Law. The result of this investigation shows that the remedies are not satisfactory in upkeeping the Procurement Law. The swedish legislator has not fulfilled the demands of the European Councils Regulations in this area. This results in ineffective use of public funding as well as discriminating actions against private suppliers. I have found that some changes must take place in the legislation and that an electronic procurement procedure makes the legislation easier for both the public and the private parties to understand..

In this diploma work the approach of determining the required amount of reinforcement in slabs exposed to pure tension is processed, on behalf of Ramböll Uppsala. It is a well-known problem in the industry that there are uncertainties in the determining of the amount of crack reinforcement, especially for structures exposed to pure tension. Cracking caused during the time of dehydration in concrete slabs is the most common defect according to statistics made by CBI[1], which provides numbers as high as 35 % of all the defects caused on slabs are generated by cracks. Comparisons between Sweden's former national standard BBK 04, Building Regulations for concrete structures due to restrained forces of shrinkage, and the current European standard Eurocode 2 are carried out through theoretical studies and concludes with several examples of calculations. Rigorous calculations of both standards, BBK 04 and Eurocode 2 with application of the national annex in Sweden and Denmark are performed.

Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions.     The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates.  We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.

The purpose of this study is to show the technical building requirements for modern arenas inSweden. The study will also create an understanding of how the requirements affect theSwedish football arenas which are affected by the regulations valid from 2014. As one of theSwedish football arenas there is Örjans Vall located in Halmstad. The aim of this study is todevelop alternative solutions regarding the technical problems Örjans Vall is facing 2014,when the new arena requirements for ?Svensk elitfotboll? are taken into use.