AbstractThe Municipality Council decided in 2010 to develop a comprehensive energy efficiency strategy with financial and methodological support from Energimyndigheten (The Swedish Energy Agency). The strategy should include 3 major parts: an inventory of the 2009 energy use defining the current situation, the 2014 and 2020 goals for energy use, and an action plan for goal achievements. According to Energimyndigheten, the strategy must include all municipal administration premises, vehicles, and all majority-owned companies (as Laholmshem, the municipal housing company).The report describes the inventory work in order to obtain the 2009 energy use and the sources of information used. The inventory values are used as the base year values for the 2014 and 2020 goals. The inventory showed that information about the vehicles is dispersed in the municipal administration and no clear structure exists with respect to mileage and fuels used.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

Denna sja?lvsta?ndiga studie behandlar en musikalisk djupdykning i den fo?rsta satsen av Oskar Bo?hmes trumpetkonsert op.18 i f-moll. Genom en musikteoretisk, grafisk och praktisk analys av satsen fo?rdjupar jag mig i musiken pa? ett annat sa?tt a?n att som musiker bara spela den och kan da?rigenom fo?rhoppningsvis ta till mig musiken pa? ett djupare plan. .

Bakgrund: Inom de närmaste 5 åren planerar var fjärde småföretagare att dra sig tillbaka, detta innebär ungefär 60 000 företag eller 180 000 företag om även egenföretagarna räknas med. Detta beror på att 40-talisterna är en stor demografisk åldersgrupp och likt de yngre 60-och 70-talisterna har de inte sålt av sina bolag i samma utsträckning. Vad som händer med dessa bolag är osäkert, en del har en färdig plan för generationsskiftet andra är mer osäkra på vad som kommer att ske, omkring 10 procent av småföretagen väntas läggas ner, ytterligare 25 procent har ingen plan för hur ägarskiftet kommer att ske. För att belysa läget ännu mer så säger sig 42 procent av landets småföretagare att de har som avsikt att dra sig tillbaka inom 10 år (Företagarna, 2009). Detta ser inte alla som ett problem i sig utan det finns nu möjlighet att köpa sig ett företag istället för att starta eget.

In Scandinavia today many old harbour areas are developed into residential and commercial areas. For example are both Helsingborg city and Malmoe city in south Sweden planning to restructure some of their harbour areas to accommodate shops, schools, offices, residences et cetera. In Copenhagen in Denmark new plans for Nordhavn is also underway. In almost every plan proposal to redevelope an old harbour area the harbour activities are set a side to give room for new development. In Reykjavik, however, this has not been the case.

The secondary control must be part of the production plan, since the capacity will bedeployed in advance, just as the primary control. The activation of the new frequencycontrol should be preformed in Vattenfall's operations centers (DC) to minimizecommunication delay. Vattenfall needs to work towards a more holistic optimizationsystem. The main issue for Vattenfall Generation is not how we produce but ratherwhen, which is done with creation of bids. This is where there is the mostopportunity for improvement.

Sammanfattning En bra grund är en grundläggande förutsättning för varje husbyggnation.  Den vanligaste grundläggningsmetoden är platta på mark som i sitt grundutförande kräver plant underlag. En konsekvens av rationaliserade byggmetoder har blivit att man vid grundläggning på berg spränger en plan yta att förlägga grunden på. Att spränga i berg skapar irreversibla skador. I Sotenäs kommun, en kommun belägen på Bohusläns kust, finns berg som genom sin särprägel blivit klassade som riksintresse enligt Miljöbalken. En tradition i Bohuslän är att anpassa bebyggelsen efter naturens förutsättningar, vilket bland annat resulterat i grunder byggda efter bergets formationer.

Detta examensarbete vill beskriva de nya förutsättningar för att behandla vindkraftsetablering i tematiska tillägg till översiktsplaner, som uppstått i och med att prövningen av vindkraftsverk 2009 till stor del förts över från plan- och bygglagen till miljöbalken. Examensarbetet omfattar också ett förslag till tema-tiskt tillägg till Motala kommuns översiktsplan. Där prövas en analys av hur estetiska och landskapsrelaterade bedömningar kan göras. Fokus har lagts vid hur bedömningar kommer att hanteras när vindkraftverk som bygglovbefrias enbart genomgår en tillståndsprövning. Reflektioner och slutsatser bygger på egna tankar från utarbetandet av det tematiska tillägget och erfarenheter av efterföljande arbete inom Motala kommun med att omvandla planförslaget till en kommunal produkt Dessutom har intervjuer gjorts med representanter från kommunens stadsbyggnadsenhet, bygglovenhet och från länsstyrelsen.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

When the local authorities establish a plan for land use planning, they have to judge if the influence on the environment could be of such a grade that they have to make a special Environmental Impact Assessment (EIA), following national laws and EU-directives. The laws for the process in Sweden is set by the Swedish Parliament, with advisory given by the central government authority, the National Board of Housing, Building and Planning, Boverket. For EU, the laws is set by the European Parliament and the Council. The laws and directions for this process have been changed for Sweden in recent years, and the aim of this study was to compare the contents of three different Environmental Impact Assess¬ments to see if there has been any change in appearances and content in later years, as well as to see if different municipalities and authors have effect on the EIAs. According to different studies some of the EIA done are without insufficient focus on main environmental issues in the EIA, or even that some information is missing.

Barns värld är på många sätt en helt annan värld än vuxnas. Tankarna och kommunikationen är på ettannat plan. Detta är något som alla som arbetar med barn, speciellt om man har ett yrke där man haren kommunikativ funktion, bör vara väl medvetna och kunniga inom. Smärta hos barn är ettproblemområde som på grund av skillnaderna mellan barn och vuxnas värld alltså blir svårhanterligtpå ytterligare ett plan. Ett möjligt sätt att minska procedursmärta hos barn som vi valt att undersökaär användningen av olika avledningsmetoder.