During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Due to the increasing international operations for the Swedish Armed Forces these new types of opponents needs new tools to cope with these commitments. A couple of years ago the Swedish Armed Forces had no non-lethal weapons, but today the Swedish soldier has a number of tools to choose from.The purpose of this paper is for the reader to get a presentation of which non-lethal weapons are used today by the Swedish Armed Forces and a sample of what non-lethal weapons are out on the market today. My main question is which non-lethal weapons do the Swedish Armed Forces? miss in their non-lethal capabilities set.I have collected information from a wide selections of sources like reports from the Swedish Defence Research Agency, the Swedish Armed Forces? own regulations and the Internet. The information is then processed and divided into five chapters: The development of non-lethal weapons, description of technologies, non-lethal weapons in the Swedish Armed Forces, Non-lethal weapons on the market and Results.This paper is limited to handheld, portable and man to man non-lethal weapons, all non-lethal weapons in the Swedish Armed Forces or on the international market are not covered.My conclusion is that the Swedish Armed Forces should acquire three 40 mm projectiles, one 12-gauge projectile and one TASER®..

Research shows that policing is mostly sedentary but physically and mentally demanding tasks occur and that policing includes factors like police inherent stress which may impair the health of police officers. Research has also found that physical exercise can play an important part for coping with these negative elements associated with policing. The overall purpose of this study is to contribute knowledge about the importance of physical exercise for policemen. The study is based on five semi-structured interviews with police officer?s working with emergency response.

A new site- and construction-law came into effect in May 2011. The new law, PBL2010:900 implies several different changes of the law. These changes concern bothconstructors, people working in municipality and county councils and other peoplethat in some way are related to the building sector. Except from the change in orderof the chapters and the renewed and modernized language, the law has now beenextended with a few new phases.According to the new law a certificate has to be issued to start and finish theconstruction; the construction consulting has changed name into technical consultingand the protocol for the controls has to show what the control is being compared to.This diploma work concerns control visits on construction sites as related to the newlaw. The reason why visits on construction sites are now implemented in the law isbecause the government saw a lack of trustworthiness in the old law.

The construction industry accounted for 19 % of all work-related fatalities in Sweden between 2010 and 2013. The exam report has been done to find out what underlying causes there are to the high number of fatalities and to the occupational statistics of the construction industry. Moreover it has been reviewed what improvements can be done to reduce accidents and fatalities in the construction industry. The report consists of a survey of statistics, laws and regulations affecting the work environment and of literature concerning the subject. It has been conducted an interview and a questionnaire survey at the construction company Asplunds Bygg and an interview with an inspector from the Work Environment Authority.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

According to both national and international political regulations, the school should as far as it is possible include students with special needs in regular education. However, when implementing these political intentions regarding an including school environment, problems often arise. The aim of this studie has been to investigate the opinions of teachers and students when it comes to inclusive education in mathematics. The study has partly been based on interviews with students with special needs in mathematics. These students were included in regular mathematics groups.

In the West, travels are often regarded as a given. When tourism is studied it sometimes sounds as if all people have the opportunity to go on vacation when they want and wherever they want. That is not the reality for all. There are laws and regulations on visa requirement which makes it harder for nationals of certain countries to travel on holiday abroad. This essay examines the situation for residents of countries outside the EU and the Schengen Agreement.

I detta examensarbete har jag undersökt förmågan hos nautiker att ta fram och tillgodogöra sig information från radar och ARPA för sitt beslutsunderlag i trafiksituationer. Syftet var att få förståelse i om fartygsbefäl haft svårigheter att få fram denna mycket relevanta information. Detta gjordes med hjälp av förstudier i form av intervjuer med erfarna fartygsbefäl. Dessa intervjuer gav kriterier som möjliggjorde analyseringen av 13 olycksfallsrapporter, vilket utgjorde litteraturstudien. Dessa rapporter var författade av engelska Department of Transport, Marine Investigation Branch(MAIB), Statenshaverikommission(SHK) och  Sjöfartsverkets rapportserie(SjöfR).

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

The municipality of Falkenberg is a result of a unification of several smaller municipalities in 1971, each one with a small library. This left Falkenberg with an unusual large amount of smaller branch libraries. The object of this thesis is to describe and try to understand the political conflicts that have erupted during the period 1971-1994. Through a case study containing press clippings from the local newspaper, different reports, political meeting protocols, a historical background of the library and a study of library specific norms and regulations I can create an image of the heated debate. The participants in this debate can be divided into politicians and civil servants and the conflict circles round the fact that from an economical perspective, there is not enough budget to keep all the small, local libraries.

The focus in this paper was on managers in the middle position in the care of the elderly and people with disabilities. The aim was to develop knowledge about the conditions of work among managers in the middle position and what they characterized as good leadership and which strategies they used in their work. The empirical data consisted of nine qualitative interviews with managers in the middle position in the municipality of Halmstad.The frameworks that mainly limited the middle managers' discretion were laws, political regulations and most of all it was the allocated budget. Their discretion was found closer to the operation such as working methods, recruitment and changes in job schedules. The middle managers spent the majority of their working hours with personnel administrative work and that they often had to prioritise among their tasks.

The aim of this essay is to investigate the implementation of The Social Orientation inSweden. The Social Orientation is a part of the new, one year old, establishment law and isaimed at all newly arrived refugees and immigrants. The aim of the law is to help establish allnew arrivals into the Swedish society by providing knowledge about life in Sweden. Theeducational program is at least sixty hours long and covers: the public authorities in Sweden,laws and regulations, work and education, healthcare, children and family issues in a person?smother tongue.In order to achieve my aim I have chosen two questions: How has the law been implementedin Swedens three counties: Stockholm, Sörmland and Uppsala? What conditions are there fora successful implementation?In order to answer these questions I have used the traditional, ?street-level bureaucrats? andnetwork perspectives and issues for my study of implementation.

In the society of today more and more employees are reported sick due to illness caused by their place of work. A lot of employees are stressed in their daily work and because of that they get mentally exhausted. These common occurrences are a part of the psycho-social work environment and it is the employers responsibility to avoid them. To rehabilitate an employee is often very expensive and takes a lot of time. Focusing on preventing illness in the work environment, instead of repair when illness is a fact, is an advantage both for the employers and the employees.The purpose with this essay is to illuminate the responsibility that the employers have to prevent psycho-social illness in the work environment.

The aim of this thesis is to clarify the affect that preferential and regional trade agreements have on the World Trade Organization (WTO), as being establisher of the international trading regime. The essay is an explanatory literature study, which strives to answer the following questions:Are regional and preferential trade agreements a threat or a complement to the WTO?Is an undermining of the MFN principle weakening the WTO?How do regional trade agreements made by the EU affect the future of the WTO?The empirical material is to be analyzed using an explanatory framework, which is based on neo-liberal instutionalism, theories on regime changes and a game theoretical approach, using prisoner?s dilemma. I will employ the EU-ACP relation, the Cotonou agreement to exemplify how an agreement of this kind can have an influence on multilateral trade. The result shows that preferential agreements do have an impact on the WTO, one that is fairly negative in scope.