Metso Paper in Karlstad is acquiring Kvaerner Pulping and Kvaerner Kamfab, also located in Karlstad. Following this acquisition, there are going to be changes in the organizational structure and some employees might even loose their jobs. There are guidelines from the European Union how to handle situations like this, the purpose of these are to protect the employees. There are also Swedish laws that regulate the protection of the employees when a company is acquired, who is going to keep their job and who is to be made redundant.The transaction between the companies is large why they need an approval from the European Union. The European Union has certain demands for the approval.

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.

Fo?ljande underso?kning bero?r sa?ngpedagogers fo?rha?llningssa?tt till digitala verktyg i undervisningen pa? gymnasiet. Metoden har varit kvalitativa strukturerade intervjuer med tre verksamma la?rare pa? olika gymnasier i Stockholm. Syftet med underso?kningen a?r att ta reda pa? om och i vilken utstra?ckning digitala verktyg anva?nds i den enskilda sa?ngundervisningen pa? gymnasiets estetiska program.

AbstractWith this c-composition, I am trying to give a view over what has happened in the political area and the issues that concerns environmental aid. My analyze starts in the 60-ies when the environmental debate took of. It continues trough the 70-ies, 80-ies and ends in 1994 with the report that considers the UN-conference in Rio de Janeiro 1992, ?Sustainable Aid? and what the results of the more and more important issue ?sustainable development? has offered the Swedish government ant there work with environmental aid.The question issue is: At what time in history, did the Swedisch government start to addrsess environmental aid? How did the environmental aid come to be addressed and developed in the political area from the Brundtlandreport ?Our common future? from 1987 to the UN-conference in Rio de Janeiro 1992?The result is that the environment is getting more and more important in the political arena as the knowledge about the escalating crises with the environmental problems are being taken more seriously. The problems with the environment has to be considered together with the rest of the aid- and developing questions like economy and the struggle to reduce poverty in the world.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

Due to the forest industry downsizing, many communities in rural forest regions in Canada and Sweden are facing problems to survive. In order to create community sustainability, resilience and well-being in remote forest regions, the view on the forest resources has shifted towards multiple use, through the concept of sustainable forest management (SFM). Beside the economic and ecological elements of sustainability, the social forest values are needed, contributing to the human well-being, local participation, stakeholder collaboration, human rights and cultural connection. In this thesis the embodiment of the social component of SFM within Prince Albert Model Forest (Canada), and Vilhelmina Model Forest (Sweden) will be examined. Being partners and facing similar challenges as rural boreal forest regions, the two model forests are compared through analysis of projects and activities, conducted interviews and organization documents. Looking at projects mentioned as successful by the interviewees, they all have elements from the social values of SFM. The direction can be explained by the introduction of the Forest Communities Program in Canada, demanding the Model Forests to work towards community stability and resilience, the Model Forest organization concept itself and the way global focus are increasing around social forest values. In the future, it may be important that the role of the MFs enable some kind of political authorization and legitimacy in order to improve conflict solving and indigenous rights equality.

This essay examines how witches are portrayed in American produced TV-series in the year 2000 and forward, what elements could have effected that portrayal in the series and also how this portrayal differs itself from witches within Wicca. The material used for this examination are the TV-series Charmed, The Vampire Diaries and Witches of East End and as comparing literature; Living Wicca, The Spiral Dance and Witchcraft Today. The methods used for this process are discourse analysis and content analysis. I used theories of Pierre Wiktorin about religion and popular culture. I used three themes (Characteristics, Practice and mode of thinking) for the processing of the material and to structure the result.

AIM: To investigate  newly graduated nurses opinions on their introduction and preceptorship at Akademiska Sjukhuset in Uppsala. METHOD: A descriptive cross-sectional study using qualitative and quantitative evaluations. Data was collected by a questionnaire containing open and closed questions. Totally 42 participants took part in the study. Data analysis was obtained using descriptive statistics, thematic analysis and content analysis.

The purpose of this thesis is to investigate the degree of influence of holes in the web of steel beams with long spanson weakening of their bearing capacity. Making holes in the web of the beam generally reduces the bearing capacity of the beam. However, it might be necessary seen from both an architectural perspective as well as from a building services perspective by creating an opportunity for building installations.The objective of this thesis is to examine how much an I-beam can be weakened without sacrificing safety and functionality. The investigation has been done by using Finite Element Method through commercial software.The regulation for structural design of building structures in Sweden used to be specified in the document known as BKR. But this was replaced by the European norm Eurocode back in May 2011.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

The topic of our thesis is Packaging Design as a Brand Building Tool and we are presenting the Scandinavian perspective. We found the topic interesting because, from a theoretical point of view, we identified a scarcity in research focusing on packaging design as a brand management tool, and from a practical point of view, we found out that businesses use packaging design at different levels in their communication efforts. Thus we wanted to provide both academia and business world with a clear picture to what extent and how businesses use packaging design in their brand-building process. Therefore the aim of our thesis is to provide practitioners and academicians alike with a better understanding of how packaging design can be used to create strong brands in the FMCG sector in the Scandinavian market. To reach the stated aim first we provided a solid theoretical background of packaging, its elements and its role in the marketing mix.

By using the cyborg as a structural tool to analyze certain aspects of human interaction with what can be perceived as landscape or landscape architectural elements, this thesis seeks to explore the concept of the cyborg landscape in order to place human practice in the context of postmodern ideas of the end of true nature. Ever since human kind has externalized evo-lution by using tools and extending the body with technological inventions, we have also taken our surroundings out of their natural trajectory. Everything we do that is conditioned by the use of technology is altering that which we perceive as nature and natural. Since we have been doing this for millennia we have of course also altered our surroundings by the influence of technology.This thesis uses three examples of landscape or landscape architectural elements that are conditioned by the integration of technology to explore this practice through a postmodern model of analysis based on the concept and basic premises of the cyborg, or the cybernetic organism. A cybernetic organism is in short an organism that has functioning technological parts integrated into its system.

This research explains and describes the role music notations may play in an unconventional way. The aim of this research is to show that by balancing composition, interpretation and improvisation, the performer(s) could produce or open the door to a reservoir of new sounds, which could emerge through a composer?s awareness of the need to balance these elements. That act of balancing depends on the musician?s interpretation through their interaction with the music notation, with their action process on the instrument and each other.