Natural disasters are becoming more common due to climate change and it is important to adapt the society and its infrastructure to withstand events such as extreme rainfall. Precipitation is an important climatic factor affecting the transport and annually generates the cost of millions in damages, over the past 40 years heavy rain has increased and will continue to increase in the future. The extreme rainfall that occurred in Kramfors municipality in September 2013 led to flooding and destroyed several roads, including highway 90, which recently both had been rebuilt and given a new stretch of road. Extreme rainfall had also occurred in the municipality earlier.  The aim of the thesis was to examine how the Swedish Transport Administration handles new knowledge gained after natural disasters and how this is used in the planning of new roads.

Bestämmelsen om tvångsinlösen i 22 kap. 1 § ABL är tvingande, vilket innebär att avsteg från vad som föreskrivs inte får göras genom bolagsordningen. Mot bakgrund av Högsta domstolens avgörande i NJA 2011 s. 429, synes bestämmelsens tvingande natur vara än mer vidsträckt. I förevarande fall ansågs nämligen ett aktieägaravtal, varigenom en majoritetsägare avstått från sin rätt att påkalla tvångsinlösen, sakna aktiebolagsrättslig relevans.

Bakgrund: Sedan 1988 har svenska aktiebolag haft en lagstadgad skyldighet att få sina räkenskaper granskade av en kvalificerad revisor, något som snart kommer att förändras. I en pågående utredning presenterades den 3 april 2008 ett förslag om att avskaffa revisionsplikten för 96 procent av de svenska aktiebolagen från och med 1 juli 2010. Bakgrunden till detta är att fördelar för små bolag inte anses uppväga nackdelar av revisionen.Syfte: Syftet med denna uppsats är att beskriva förändringen hos banker i kreditbedömningsprocessen vid ett avskaffande av revisionsplikten och hur dessa förändringar kommer påverka relationen mellan bank och bolag.Referensram och teori: För att analysera det empiriska materialet har intressentteorin, principal-agent teorin och teorin om asymmetrisk information använts varav samtliga är väletablerade och beprövade teorier. Teorin om tillit är en relativt ny teori som även denhar använts i syfte att förklara betydelsen av tillit i näringslivet. I referensramen ges information om revision och dess grundläggande principer samt en beskrivning av banker som kreditgivare och deras kreditgivningsprocess.Metod: För att uppnå syftet har en fallstudie utförts bestående av både en kvalitativ samt en kvantitativ insamlingsmetod.

Myndigheterna info?rde revisorns anma?lningsplikt som en del av lo?sningen fo?r att beka?mpa ekonomisk brottslighet. Revisorn ska rapportera in brott som de ?kan missta?nka? till a?klagaren. De sto?rre byra?erna hanterade anma?lningsplikten genom att rekrytera experter.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

This essay notice film and TV-series as a resource, which can be utililized by the tourism industry. To be more concrete, the aim of this essay is to examine if and how the Television series ?Midsomer murders? can be utilized as a tourism product. To fulfill the purpose of this essay, two different methods have been used: the study off literature and a content analyses, the later in form of a picture & film analyses. The results of this study showed that ?Midsomer murders? have qualifications enough to be a successful tourism product.

This essay revolves around the reformation and sectorization of Swedish psychiatry starting in the 1970?s. Psychiatry was to change from being based in closed asylums to being an institution in the middle of society, finding social solutions to mental illness and working through a dynamic network of various care givers, such as welfare officers, nurses and psychiatrists. This new kind of psychiatry was first tested in Nacka, where psychiatric reformers Johan Cullberg and Bengt Berggren were the heads of a six-year long pioneer project of sectorized psychiatric care. My specific purpose is to analyze the new ideas of mental illness and of psychiatry?s role in society which were introduced in this project and how they were expressed in the official reports presenting it.The reformation was preceded by a public debate concerning psychiatry, which had intensified a few years around 1970.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

AbstractObstacles or opportunities? ? A study of the experience of collaboration of social welfare secretaries and school staff.The purpose of this study is to illustrate the importance of the work with children and youth through the joint efforts between different authorities. The study deals with the collaboration between the social services and schools in the Ludvika municipality. The objective of the study is to investigate how teaching personnel and headmasters in compulsory schools and the social welfare secretaries in Ludvika, experience the collaboration, and how this works. On the basis of the objective, we have formulated some relevant questions; To what degree are schools aware of the model of collaboration, which is the basis for collaboration within the municipality, and are there any differences in awareness between different categories of employees? Other questions deal with differences in how the social services and schools experience the collaboration, discrepancies between different schools in this regard and if the respondents? experience any obstacles and/or opportunities by the collaboration.Collaboration is, and has been, a pressing issue for a long time in the public debate.

Among those who graduate from the various schools of Social work in Sweden are a great majority women. At the same time men are sought after in the work field.  But not just to level up the equality between the sexes, but also to fill a gender specific niche to counter up a need for male role models. But a closer look at this need and the types of functions set to cater for it shows that male role models as a concept vary between contexts. In this study we examine the concepts and the practices of male role models in three different settings: a municipal social care center offering young boys male bonding activities; a non-profit organization warding young people from drug abuse and criminal behavior; and last, a long term residential home for young boys between the ages 13 and 19. Our research shows that the concept of the male role model vary between the organizations and less so within.

The purpose of this essay has been to study the comprehensibility and the plainness of chapter 1 and 2 in ?Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011? that is one of the governing documents of Swedish upper secondary school. The Swedish government approved a national language policy in 2005 which involved an aim that the official Swedish language would be refined, easy and comprehensible. Plain language has since the eighties had a prominent place in Swedish research and science and is now a thought-out principle at almost every public authority. This essay has performed a linguistic text analysis, a plain language analysis, a plain language test and a critical discourse analysis on the two chapters from ?Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011? that is common for all upper secondary school programs.

In the Swedish governing document for the mandatory school (Lpo94) it is laid down that The school shall strive for being a living social community that gives safety and the will and desire to learn. The social community and the social relations in the school everyday existence are thereby without hesitation very important for the students' learning. The teacher always wants to engage the students and create order, comfort and a good work environment. In this essay, the relationship between students' work climates, matter interests and average grades is studied. This gives understanding and awareness in these important parts of the schools´ daily activity.

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

Purpose: The purpose of this thesis is to give a contribution to the studies of what strategies those are of importance for challengers in consumer technological markets aiming for the market leader position. To be able to investigate this phenomenon we have chosen to study Microsoft?s second position in the video game console industry. In addition, we want to illuminate Microsoft?s competitive advantages, how Microsoft can take advantage from Sony?s setbacks and what strategies those are of importance for Microsoft in the battle of becoming the market leader.

On the first January 2009 the official animal welfare control were transferred from the municipalities to the County Administrative board. With this transition, some changes occurred for those who work as animal welfare inspectors. The aim for this study was to examine farmers' view on the transition between the municipalities and County Administrative board, in order to compare the two authorities. I have also studied the farmers view about animal welfare inspectors' knowledge, both theoretical and practical. The questionnaire also included questions about farmers' view on animal welfare legislation.