Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

The inherited education and the (un)free choice?- A comparative survey between five different programs on University of ÖrebroThe aim with this paper has been to examine and to report for different sociocultural background factors (class property, the parents' level of education, the parents' income) importance for the choice of type of education and to see if there is any differences between different university courses with respect to class property. Our issues were following:1. What/which sociocultural factors have had most importance for the choice of programs on universities?2.

It has become fairly common for a company to outsource one or several of its logistic activities to a party separate from the business of the company itself. Since the original agreement usually involves two parties, the seller and the buyer, the logistics company is called the third party. The relationship between the outsourcing company and the third party varies in form and in depth but can sometimes be very close, almost to be considered a joint venture. When the co-operation between the two parties includes more than just one separate logistic service and the third party adapts its business to a certain extent to his principals needs, it constitutes third party logistics. If the logistics company, or a party employed by it, becomes insolvent when having the entrusted goods in his possession questions may arise concerning the right to the property.

This thesis analyzes and discusses the role of institutions concerning countries' abilities to create economic wealth. The countries that we are analyzing are the former members of the Warsaw pact and former Yugoslavia. These countries are referred to as transition countries. In order to analyze the transition countries institutional structure we are using Douglass C. North's theory regarding institutions and institutional building.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

During the summer of 2007 I was employed by Högestad Christinehofs Förvaltning AB. My main task was to make an inventory of giant trees at the estate. Högestad and Christinehof,which with their total possession of 13 000 ha of land is the biggest estate in Scania. A giant tree is a tree with a diameter in breast height more then 1 meter. Trees of these dimensions are registered by Swedish authorities. Landowners with a giant tree on their property can receive a subsidy for cutting trees that are in competition with the giant tree.(Levenskog, 2007) Giant trees are important for biodiversity in the landscape and there are important habitats for different insects, birds, bats, lichens and funguses.

Titel Livsstilsboenden - Processen kring att kombinera livsstil, service och boende Författare Elisa De Toro, Helene Tigerström & Liv Åström Handledare Cecilia Fredriksson & Örjan Hallgren Problem Det finns en stor mängd forskning inom områdena service, boende och livsstil. Dock ser vi att det saknas forskning kring hur dessa kan kombineras och hur processen kring detta ser ut. Syfte Syftet med denna rapport är att få en fördjupad förståelse kring utvecklingsprocessen för ett projektutvecklingsbolag inom boende, vilket vill skapa förutsättningar för att använda service som en del i ett boendekoncept kring en viss livsstil. Metod Vi har tillämpat en deduktiv samt kvalitativ metod för insamlandet av vår empiri. Vi har använt oss av ett fallstudieobjekt, livsstilsboendet Victoria Park, där vi har gjort åtta intervjuer.

The purpose of my essay is on one hand to research and evaluate the measures that one intermediate school in Sweden, uses in order to prevent bullying and stop it in the event that one pupil happens to get bullied or harassed. In other words, I would like to show how that school is capable of creating a safe environment. Qualitative research is used to obtain these findings.On the other hand, I also wish to examine what pupils at the school think about these measures and how they perceive the attitudes of the school?s teachers and management regarding the prevention of bullying. In order to acquire this information quantitative research is used.The conclusions that I draw after conducting my research are as follows:1- Regarding the ?Anti ? bullying Performance Plan?, my essay shows that school teachers and management actively work in order to maintain a safe environment and as a result bullying is successfully prevented the school.

This paper examines the interpersonal and intercorporate networks of interlocking boardmembers among Sweden's 50 largest publicly traded companies in 1985 and 2005. We find that both the interpersonal and intercorporate networks of 1985 are considerably more coherent and densely connected than those of 2005. The observed changes in social network structure are compared to changes in company ownership in Swedish publicly traded companies during the same period, and it is found that the observed changes in network density and cohesion can be related to a notable increase in the number of foreign board members. These results imply that the social organization of the Swedish system of corporate governance has changed notably during the period. Social network theory suggests that these changes can explain the greater demand for external regulation, decreased homogeneity of board members and increase in board member compensation observed under the period.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

The purpose of this essay is to examine whether Sweden work according to the Swedish governments action plan on UNSCR1325 and whether Sweden implements this action plan according to an implementation theory.Initially you will find an explanation of the used method, definitions and the theory used for the study. The second part contains the research where the studied material is analyzed.The study itself is based on reports, literature and material from web pages.The result of the study shows thatSwedenworks according to the government?s action plan on UNSCR 1325.Swedendoes this trough good contact with women, multiple ways of interaction such as MOT, all female MOT: s and Gender Field Advisers who follows patrols.My conclusion shows that Sweden implements the Swedish action plan on UNSCR 1325 according to the implementation theory..

Detta arbete har sin utgångspunkt i min fascination av ögats förmåga att läsa av ochtolka 3-dimensionella former. Hur plan och yta blir till volym med hjälp av luftrummetmellan dessa. Hur ser det ut och hur går det till egentligen?Jag vill använda mig av denna fascination för att påverka betraktaren och därigenomhela uppfattningen av rummet..

Enligt Plan- och bygglagen är samrådet en obligatorisk del i en planprocess. Efter att ett samråd har hållits ska de inkomna synpunkterna sammanställas i en samrådsredogörelse. Samrådsredogörelsen blir då en del av planhandlingarna för det aktuella planområdet. I det här kandidatabetet granskas och undersöks hur en samrådsredogörelse skrivs. Det tar sin utgångspunkt i Plan- och bygglagen, i både den nuvarande och i regeringens proposition till en ny Plan- och bygglag.

The purpose of this essay was to study whether the UN convention on the Rights of the child is implemented in the Swedish executory authority, in cases that include compulsory auction of property belonging to families with children, in the southern area of Sweden. I have especially focused on questions concerning whether civil servants work with child consequence analyses, whether they have been offered education in child competence at work, to what extent they have listened to and taken into account the child's own voice in the execution process, and finally to what extent civil servants have had contact with the social welfare committee.The study was based on qualitative telephone interviews with seven civil servants working with cases that comprise compulsory auction of property belonging to families with children.The conclusions of my study are that there exists no specific child perspective regarding the UN convention on the Rights of the child in the civil servants work regarding compulsory auction of property belonging to families with children. Neither do they work with child consequence analyses nor do they listen to what the child has to say in the execution process. The civil servants have not been offered any kind of education concerning child competence. Regarding contacts with the social welfare committee, the result shows that this is, in general, not based on systematic procedures..

Vallentuna municipality in Stockholm County, is planning to develop a management plan for a forest area owned by the municipality. The property is an urban forest and the hiking trail Roslagsleden runs through it. Hence the municipality intends to take extra care of the outdoor recreation interests, as well as forest biodiversity, but at the same time use the area for forestry. This study discusses how these three interests, recreation, biodiversity and forestry, differ in their views of how a forest should be managed, where they disagree and how they can coexist in the management of this area. In this study, a vegetation mapping of the area and an assessment of the forest?s conservation values was carried out.