Standing outside the EU and the EES, Switzerland is a unique state characterized by federalism, direct democracy and neutrality. Though always focused on preserving these features and its sovereignty, Switzerland has managed to gain access to some sectors of the single market through bilateral agreements with the EU. The purpose of this thesis is to examine what level of integration Switzerland has reached in those bilaterally regulated sectors of the single market. As integration cannot easily be assessed, the extent of the Swiss adoption of the acquis is seen as an indicator of the level of integration and is thus examined. The conclusion is that Switzerland, mostly due to the economic interest of common rules, but partly due to pressure from the EU, almost completely adopts the acquis in the bilaterally regulated sectors, including the interpretation of the ECJ.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

What is a bribe? Sweden has a strict legal provision in how to handle crimes of corruption in comparison to the rest of the world. In spite of the strict law companies seem to have problems understanding the differences between what is legal and what is illegal. Bribery and corruption are not only counter-acted within the law but are also a frowned upon socially and morally. The common thought is that to accept a bribe is more corrupt than to offer one.

The purpose of the study is to examine what effects the law has on principals? approaches to mandatory reporting of child maltreatment (Social Services Act 14:1§). Moreover, the aim is to study if the regulation gets the impact intended. To respond to the purpose, legal science methods in the form of sociology of law were employed aided by qualitative semi-structured research interviews. The interviews comprised six principals in six different schools in the Stockholm area.

This diploma work was performed because the company Sveriges BostadsrättsCentrum, with the abbreviation SBC, had a need to gain insight into how changes in the Work Environment Act and related regulations which took effect January 1, 2009 affecting their work with the work environment. The changes mean that the client may hand over his work environment responsibilities to a contractor and that he has to select so-called building work environment co-ordinators. At SBC they are working as representatives for tenant-owner's association when a construction is about to be carried out. The purpose was to ascertain how changes may affect the work at SBC. The diploma work intends to educate the staff at SBC how work with the work environment would look like if they met the regulatory requirements.

In my exam-project, ?For Götha Kendo Club ? an athletic clubs new graphical profile? at HDK ( School of Design and Crafts ) i chose to redesign the visual identity of Götha Kendo Club, a kendo-club in Gothenburg. Kendo is a japanese fencing sport, where swords of bamboo are used, together with protective armor.My work consists of a new logotype for Götha Kendo Club; three different posters for recruiting beginners; a website layout, presented with a pdf-file; and a beginners folder, with an introduction to kendo.The aim was, not only to give Götha Kendo Club a new fresh look, but also to attract a target group to the sport, namely people who are interested in competition, exercise and athletics.To achieve this I created a though look where tension and focus was the lead; using only three colours, red, white and black, and with progressive typography set in with the modernistic HouseGothic typeface I created this fresh and exciting look. The photography by Ida Nordung where shoot with white backdrop, creating a hard contrast to the dark clothed kendo models.Finally I collected rules and guidelines for the graphical and visual elements of Götha Kendo Club new style in a graphical guide..

This essay is dealing with the difficulties of cataloging and classifying anonymi and other kinds of literature without the components which have set the norm for bibliographic cataloging, i.e. a defined author, a standardized title etc. A typical example of this kind of literature is folklore and folktales, which are dealt with thoroughly here. The character of and the society's historical view upon the folk literature, as literature considered, are being described, as is the evolution of rules for cataloging in general. The folk literature is mostly systematized after a different pattern from other literature, since bibliographical facts are often missing.

This paper deals with the opportunities for the technique of condensation, for wood fired household heaters, on the Swedish market. In this project the condenser is preceded by a scrubber and both energy exchange and separation of unburnt particles have been studied. The facility studied is connected to a wood stove at 30 kW. The tests would show that the effect from the stove never reached above 16 kW. This might be a result of the low temperature of the water going into the stove, from the condenser. In addition to this the wood was not of highest quality and the stove could have needed some maintenance before the tests.

Today, the catering personnel are an essential part of the safety organization on board Swedish passenger vessels in ferry services. Their responsibilities for the safety on board have increased in connection with the changes in regulations made on the shipping industry. These changes have been mostly related to human factors and structural leadership in the last 25 years.A well-functioning safety organization requires competence and commitment from every individual. Previous researches on Swedish passenger ferries concerning the safety organization have raised issues regarding the catering personnel?s perception of the safety on board.

A lot of houses built during the Million Homes Programme are in need of major renovation. Today?s technology and materials are better than in the 60?s and 70?s. Both Swedish government and the European Union have set climate goals regarding energy consumption by 2020 and 2050. Achieving these goals would require better standards in buildings than the Building regulations demands, such as Umeå municipality?s construction requirements for new buildings.The report aims to investigate if a renovation of apartment buildings from the Million Homes Programme can reach Umeå municipality?s construction requirements.

ABSTRACT New in a foreign country ? the importance of civic orientationJessica Gerhardt & Hiba Sultan We have examined the information on parenting in Sweden that is given to new immigrants through civic orientation. The aim of the study was to investigate how new arrivals are being informed of Swedish laws and regulations relating to child rearing and corporal punishment. The study also aims to examine how a lack of information about raising children in civic orientation can affect newly arrived families. Our empirical work has been created by a focus group interview with the child and family unit on social services and a call interview with an SFI-teachers who teach newly arrived immigrants in civic orientation.

The thesis examines how language, culture and family structures interrelate and affect the process of migration. Vital is how women from a different ethnic background integrates during migration and in a dialogue context with us as researchers and native Swedes. The thesis is interdisciplinary and analyzes empirical data through a qualitative method by using the perspectives gender, ethnicity and identity. The empirical material consists of 7 interviews, which have been transcribed and then broken down in to quotations. Thesequotations have then been analyzed using the perspectives mentioned above.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

My purpose with this study was to research how a few teachers work with the children in preschool class to achieve a group that the children feel safe and comfortable with. Every human being has got the need to feel safe and with this study I want to illustrate the importance about working to achieve safety for children in preschool class, and environment that is new to them. In order to try to get answers to my research questions I have interviewed five preschool class teachers. The results showed that the teachers work in a way that makes the children feel safe by helping them establish the daily routines and common rules for the preschool class. They also let the children in the preschool class get to know each other and other children in the school by play and shared activities.

This thesis investigates how lobbying influences the European Union Strategy for Sustainable and Circular Textiles (2020-2025). It asks which actors dominate, what strategies they use, and how these patterns can be explained by pluralism, corporatism, new institutionalism, and Kl?ver?s exchange logic. Using a qualitative case study with process tracing and text analysis, the study examines consultation data, official EU documents, and transparency reports. Findings show that commercial actors dominate consultations and expert groups, prioritising product-focused measures over systemic change, while transparency gaps enable informal influence.