The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

The aim of this study is to bring forward four teachers of Arts-education, their statements and reasoning concerning the condition and meaning of the subject of Arts-education along with their statements in relation to theory and earlier research, give voice and insight in their intentions according to what teaching of Arts-education should contribute to.The basis for the study is brought out of the dilemma that there, in the subject of Artseducation is ?crowding of matter? in the nine-year compulsory school, difficulties in selecting the importance of various subjects and different opinions between teachers, due to curriculum being modified in accordance with the development in society. The earlier research that this study relates to shows how teacher?s opinion of different subjects varies. My questions concerning the subject are the following;How do four teachers of Arts-education reason concerning the condition and meaning of the subject of Arts-education?What are the teachers intentions according to what teaching of Arts-education should contribute to?What are the similarities and differences between the statements of the teachers in this study versus the teachers' statements according to previous research?To find answers on my issues and questions I have made interviews with four teachers of Arts-education and have then put their reasoning and statements against theories , which  all concerns the creative process.

BackgroundWorld Alliance for Patient Safety, launched by the WHO, has created a Surgical Safety Checklist. It was first published in 2008 and has been translated and modified in Sweden by Landstingens Ömsesidiga Försäkringsbolag, LÖF. The use of the WHO Surgical Safety Checklist has been shown to reduce the number of complications and deaths related to surgery.AimThe aim of this study is to describe the Theatre Nurse?s participation in in the use of a modified version of the WHO Surgical Safety Checklist intraoperatively in two Theatres in a hospital in the centre of Sweden.MethodThis study has a quantitative descriptive approach. A direct observational study was carried out in two Theatres and the participants were asked a few complementary questions after the observations.

This study?s purpose was to examine which main forms of teaching methods that occurs in the Swedish nine-year compulsory school and how often learning through social collaboration take place. The study contained literature and interviews with eight teachers. Our research-questions were: What is the teacher?s opinion about different teaching methods, their opinion about learning and teaching and if there were any difference between the teachers teaching younger or older students regarding teaching methods? Our conclusions of this study were that ?lecture-methods? is the most common among teachers.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

The aim of this study is to examine what social workers consider as ?challenging behaviour? among adolescents, but also to examine the connection between investigation and intervention in cases where such behaviour is being displayed. The questions of the study are to examine what social workers think of the instrument of assessment BBIC (Children?s Needs in Focus) and how the usage of BBIC affect social workers understanding of challenging behaviour. Moreover, it is a qualitative study and the respondents are all social workers with various length of professional experience who work with making decisions in juvenile welfare cases.

Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision.

Public opinion can be shaped as well as transformed in a number of ways. Government authorities occasionally make use of public information campaigns to educate and steer the public. In this thesis the balance between public and private, the individual and the society is analysed in terms of dimensions of individualism and communitarianism. These dissimilar theories on how the society ought to be constructed can be used when analysing many different policy areas, however, they also pinpoint the controversies seen in the public debate regarding Swedish information policy. Based on this analysis an empirical study identifies what kind of knowledge the state wants the citizens to possess and public information campaigns can be problematic.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

From a new perspective, this paper will examine the artillery and the pike role in the period 1700-1712 and the battalion´s battle formation in the Caroline combat tactics. Carolinian battle tactics were practiced during the period 1700-1721. The results from my study will be compared to existing research opinion regarding the selected subject areas, if the result confirms the thesis or question the existing research opinion. The source material used consists of eyewitness accounts from the period consisting of diaries, memoir, biography, general muster rolls and historical literature covering the subject. The analysis shows that the Caroline artillery took part in 12 battles during the period of 1700-1712.

This essay is about the Northern Ireland Conflict and the Belfast Agreement. Its focus is on the development in Northern Ireland politics after the implementationof the Agreement which was ratified in a referendum. The essay is a case studywhich analyzes the progress towards an Assembly Government and powersharingbetween the unionists and the nationalists/republicans. The development is analyzed with Robert D. Putnam's theory of Two-Level Games? The essay first analyzes the changes in the unionist society where the opinion towards the agreement has been negative which depends on the concessions made by the unionist.

The aim of this masters thesis is to examine what intentions handbooks, laws and regulations have had about children and childrens literature, as we think that they can serve as guiding principles for childrens libraries in Sweden. The questions are: what signals have the childrens libraries got from the documents concerning the view of children and childrens literature during the 20th century? What has the social opinion about children been during the 20th century? How have children been seen during the 20th century? The method we used is a qualitative source analysis of mention above documents seen from a hermeneutical point of view. This analysis is woven together with the social opinion on children during the 20th century. Our results show that the aim of childrens literature before 1945 was a pedagogic and moral one.

The purpose of this study is to get the cadastral procedure for condominiums to become more affordable. The aims of the study is to examine how the number of condominiums, the number of joint facilities and the number of joint property units that are formed in a condominium cadastral procedure in Sweden influences the cadastral procedure cost. To get an overall perspective the study also explores how the chosen forms of co-operation have worked out in association management.A condominium is a type of three-dimensional property unit, which may only contain one residence.  This form of property formation has been allowed in Sweden since 1 May 2009.  At the end of 2014 less than 1000 condominiums had been formed despite the legislator?s expectations for 3000-5000 condominiums a year. The property unit can have access to necessary facilities, not available within the property boundaries, by establishing joint facilities or form joint property units.