During the years 1950-75 was the construction of building apartments in high speed. A rapidly growing reconstruction requirement is the consequence of the rapid construction speed in these years. The technical lifetime of the different parts of the buildings is about to end and the needs for reconstruction is huge. One of Sweden's national environmental objectives is to reduce the urge of energy in buildings. This calls for radical measures to implement energy efficiency of existing assistance particularly in the assistance that is now facing reconstruction.

The aim of the study is to examine different statements for and against regional identity in the research of the new organisation of the Swedish society. The aim is also to observe in what extend the Swedish committee of responsibility has had an awareness of the identity politics in its effort to improve the presumptions for the new, successful regional division.The questions are:1. In which ways do the opinions of the participant of the work of the committee of responsibility, coincide and differ when it comes to the importance of the regional identity in the case of a new regional division?2. How has the committee of responsibility worked on development of consciousness and mobilisation for the creation of the regional identity in its final report?A method called the argumentation analysis was used in this study.

Undersökningar har visat att många elever har bristfälliga kunskaper i bråkräkning när de lämnar grundskolan. Eleverna har särskilt stora problem med att kunna utföra korrekta multiplikationer och divisioner med bråk inblandat. Med bakgrund av detta har jag intresserat mig för hur läroböckerna hanterar dessa frågor. Jag har därför genomfört en läromedelsanalys av två olika läroboksserier som är aktuella i undervisningen på två högstadieskolor i Karlstad.Dessa två läroboksserier är Matte Direkt år 7-9 och Matematikboken XYZ. Jag har beskrivit och analyserat de relevanta avsnitten ur instrumentella och relationella aspekter, samt även gjort en jämförelse med Margareta Löwings förslag på metod att arbeta med bråk.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

The Transport division is responsible for the internal transports on Sandvik MaterialTechnology AB. At the moment there is no clear picture of how the straddle carriers aremoving at the division Primary Products and if it is working in a satisfying way. It isimportant to see the whole picture of the transportation flow so improvements can be made.The purpose of this essay is to survey and analyse the truck flow in a Lean Productionperspective. The essay is delimited to only include straddle carriers transportation ways in thePrimary Products division. To survey the truck flow we have used a method called Walkthrough.This means that we have walked thorough the whole production flow andinterviewed some of the employed on the way to get the necessary information.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

One purpose of our study was to investigate if equality in work time and parental leave in a relationship affect the time that parents spend with their children. Our first hypothesis was that increased equality in work time and parental leave leads to a reduction of the parents? total time with their children, ie the children spend more hours in pre-school and begin pre-school earlier. In order to test our hypothesis, we investigated the relationship between the woman?s and the man?s work time and parental leave and the time that the children spend in pre-school as well as at what age they began pre-school by using two surveys.Our study showed a significant coherence between both working women?s work time and the children?s time in pre-school as well as women?s parental leave and the children?s age at start in pre-school.

Radon is a hazardous substance that cannot be perceived by our senses. It has long been known that exposure to high radon levels for a long period of time will ultimately cause lung cancer. The Swedish Radiation Safety Authority estimates that 500 people die annually due to this. Although most of them are smokers, even non-smokers suffer from lung cancer caused by radon. The statutory value for radon in homes today is 200 Bq/m³.

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

When a person of the older generation in a family owned company wish to transfer his ownership to a person in the younger generation this can be done through a succession of generation. Different methods can be used to proceed with such a matter, selling the company shares for a price below the market value is one example of this.When the owner transfers shares to a person in the younger generation, either as a gift or by selling them to a price below the market value, the provision in the 7th chapter 4 § ÄB can be applicable. This provision establish that; when a gift that has been given during the grantors lifetime and when the purpose of this gift is to be equivalent to a testament, the gift shall be returned to the receiver if this action confines with the direct heirs statutory portion.A gift is to be equivalent to a testament when the giver had the intention to arrange the succession when the gift was given away, and when this gift did not amount to any economical sacrifice for the giver. There are two situations which causes a gift to be equivalent to a testament. The first situation arises when the gift is given by the giver right before his death, on his deathbed so to speak.

This thesis reports on a case study of a forest company, Stora Enso, and their experience from a number of trials and experiments with ash recycling. A literature survey and a total of eleven in-depth interviews were carried out. Ash recycling was found to be the concern of three different divisions of the company. The pulp industry which produces the ash, the forest division which would be responsible for identifying land and spreading the ash, and Stora Research, which has had a major part in the design and implementation of research trials. Lacking an overall company decision on ash recycling the matter is left to the individual divisions.

Over the years, what people have considered as the center of Stockholm City has gone from the medieval Stortorget in Old Town to the contemporary Sergels Torg. But more recently it has become unclear how the area really works. It is difficult to say where the actual central part of Stockholm lies, because while the Central Station is where the majority of people arrive into town, it is not necessarily close to Sergelstorg (considered the center of town) or other attractive commercial areas. There's also another issue with where the center of Stockholm is located. The railways and roads running along Klarabergs Viaduct acts as a divide between the areas of Kungsholmen and Norrmalm; these rails, roads and water separate the two areas from each other. In response to this problem of area division, a plan is being made to construct a new district near the center to mend the gap between the districts. The idea is that the center of Stockholm city will become more lively and attractive. The plan includes building new housing, commercial areas and a larger terrace called Mälarterrassen. In addition, improved mobility within the area is being planned by having better public transportation lines like City banan and tram named Spårväg City construction, as well as more pedestrian areas shall make the area become a district to thrive in.How the area will actually operate in the future is still unclear and many questions still exist about how the area will be able to compete and, above all, integrate with the other districts. The parts considered to be most important for the area is the scale of residential property and an attractive area that keeps people in the area and to encourages them to pass through the area. Perhaps the best solution would be to have something special planned in this area that can attract people in the community ? a city park, for example?.

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.