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.

Abstract Today it is very common that some person register a domain name that is identical or confusingly similar to a hallmark that is someone?s protected property. From the owners opinion this can result in a lost of company?s goodwill and there is risk that hallmark becomes powerless.Every physical and legal person can register someone?s protected hallmark as a domain name under top ? level domain .se because owner has no possibilities to stop the registration in advance. The owner of hallmark can only open a dispute trough ATF and try to win and attain a transfer of that registered domain name to itself.

Preschool is an important social arena for children. This might be the first time that children find themselves in a larger social context and create their first peer-relations. The aim of this study was to examine children?s peer-relations with particular focus on the acts of social exclusion and inclusion, and how children use different strategies to exclude and include each other. Another aim was to investigate how both verbal and non-verbal communication is used in these processes.This study has an ethnographic approach, and the use of video observation as a method enabled us to capture the children?s everyday interactions at preschool.Our results show that children use a number of different strategies to exclude other children that seek access to an ongoing activity to protect the interactional space that they already share.

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.

The purpose of this thesis is to examine the political ambitions regarding culture inVärmland, and the situation for artists living on the countryside in Värmland. This meansthat the conditions surronding the artists situation will be looked upon. I have chosen thepolitical document Kulturplanen, created by Region Värmland, as my guideline to whatkind of political view there is on art and cultures role in the region. Furthermore, I havechosen Pierre Bourdieu`s theory about art as a field controlled by and under the influenceof different rules within the filed itself and what or whom has the power to act and be apart of the filed. I also use interviews as my method for this study.

This study deals with work environment from a legal perspective. The study includes legislative history, legislation today and one empirical study. The legislation that concerns work environment (health and safety) in Sweden today is found in the Swedish Work Environment Act (WEA), the Work Environment Ordinance (WEO), Provisions issued by the Work Environment Authority, related legislations and also collective agreements. The WEA, passed by the parliament in 1977, came into force on the 1st of July 1978 and it defines the framework for Provisions issued by the Work Environment Authority, which is an authority superintended by the Swedish government. These Provisions contain more detailed stipulations and obligations with reference to the working environment.

This study concerns paratransit service in a relatively small municipality in Sweden. The aim of this study is to describe the user's experience of paratransit service. The question formulation is mainly built around the user's experience of paratransit service and their view on what impact paratransit service has on their lives. The empirical data consists of ten interviews with ten different paratransit service users with ages ranging from 25-95 years. The data has mainly been analyzed through concepts of independence, empowerment and trust. The result of this study shows that paratransit service in many ways can be described as a crucial part of the users' lives.

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.

The aim of the study is to learn more about the way preschool teachers work with Information and Communication Technology(ICT). More specifically, this study aims to explore how preschool teachers describe their experience of ICT, the conditions and opportunities to work with ICT, and their own knowledge and competence in the use of digital tools with preschool children. The research method consists of interviews with preschool teachers and observations at five municipal preschools in Stockholm as well as an analysis of the relevant passages in the Curriculum for the Preschool and the Curriculum of Stockholm city. This study shows that there seems to be great variation in the amount of ICT tools present in preschools. Preschool teachers expect a lot from ICT, and the improvements that it can make on their work.

Rabbits today are used for different reasons. They are often held as pet rabbits but they also can be found at zoos, in laboratories and as a producing animal where their meat, fur or wool are used. All rabbits in Sweden are protected by the Swedish animal welfare legislation. For rabbits held as pets, in laboratories or at zoos there are more detailed rules or regulations that defines for example how much space the rabbit must have or how the cage should be enriched. For rabbits in the production there is no detailed legislation, which is a problem because their welfare could be hard to secure when the producers do not have any guidelines to follow. Rabbits are social animals and therefore they should have the company from either one other rabbit, or from the owner.

Inspections within the building industry are surrounded by a rigorous set of rules presented in AB 04 and ABT 94. There are several types of inspections but the final inspection has the biggest legal implications and is important in many aspects, since it?s the one that ends the contract time for the contract i.e. when the contract is passed on from contractor to the client. It is also a confirmation on how the contract has been carried out and that the potential guarantee times after the contract will start to apply. The objective of the following report is to find out what different types of inspections there are as well as a legal understanding about what happens before, during and above all after the final inspection.

Denna B-uppsats utreder begreppet användbarhet och jämför olika yrkeskategoriers uppfattning om användbarhet. Arbetet fokuserar på användandet på hemsidor. Arbetet är avgränsat och behandlar användbarhet på hemsidor och hur intervjuade yrkeskategorier resonerar kring användbarhet.Arbetet innehåller kvalitativa intervjuer, en litteraturstudie, olika metoder för genomförande av intervjuer och resultatet från intervjuerna.Resultatet visade att användbarhet är viktigt för att hemsidor skall användas. Vidare är användbarhet viktigt för att användaren skall tycka om hemsidan. En tydlig design, bra färgsättning, enkla texter, rätt bilder och god struktur är a och o för att en användare skall återkomma till hemsidan.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

Sex equality law within the European Union is well developed and has since the Rome Treaty, given rise to several directives and other judicial acts on this matter of community law. The concepts of direct and indirect discrimination emerge from the general principles of Equal pay and Equal treatment and have been codified and amended several times until present.The lasts years, authors within the field of Equality Law has been pointing out that there is a common desire for simplification of discrimination law in Europe. The question has arisen whether this simplification could be implemented trough the introduction of a general justification defence for direct sex discrimination.The concept of direct sex discrimination - when a person of one gender is treated less favourably, on the grounds of gender, than a person of the other gender would be treated in similar circumstances - leaves no possibilities for such justification today. Indirect sex discrimination ? which arises from the equal application of neutral rules that shows an adverse impact on one group ? can be justified if the rule answers to true requirements of the job.Does the proposition that direct discrimination should be justified find support in the inconsistency of the present legislation? This paper will examine this and other questions concerning the wish for a general justification defence through studies of case law from the European Court of Justice as well as differing opinions from authors within the field of equality law..

This work is about the rights of children, how students use social media and how effective teachers are using social media in their work against abusive treatment. The purpose of this work is to examine what students have rights in school, what and how students use social media and how schools and teachers are working to prevent the abuse that takes place over the internet and via mobile phones. The method used to investigate this is partly a survey of students in grades five and six at four different schools and interviews with four practicing teachers, working as a teacher in each class who made survey. My conclusion is that children have a variety of rights in school, and all schools and teachers are working on this through rules, values ??clarification and collaborative exercises. More and more younger children use out of social media, the survey shows that many of the students in grades five and six uses much social media.