Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

The food industry is an important part of the Swedish economy, It is the fourth largest industry in Sweden in terms of number of employees and production value. Due to the increasing globalization, the Swedish food industry faces new conditions and challenges. Through the Swedish membership in the European Union in 1995 a whole new era of competition began for the Swedish agriculture and food industry. Markets that previously were closed now opened. In retrospect, it should be noted that the Swedish food industry managed well.

This report deals with prefabricated bathrooms and the advantage, during the production process, they have compared to ordinary produced bathrooms.The work is done together with the building company JM. The common task is to investigate if the manufactures, in spite of standardized design can meet the concept of JM, i.e. high flexibility and adjustment towards the customer. In JM they are doubtful to the method, as they did not yet worked with prefabricated modules and think that the choises for the costumer will be limited.There will be a short resume of the progress of the bathrooms and its importance as sanitary and wellbeing.The recent problems with damage caused by damp in bathrooms. Have resultade in regulations.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

This essay gives the reader an overview of the different problems and issues a landscape architect might meet, in the process of planning and realizing an eco-village. Its aim is to stimulate new ideas, based on the traditional, present and future working field of landscape architects. The essay does not claim to cover all imaginable aspects of social sustainability within an eco- village, but refers to the presented sources for further in-depth reading. Although the original focus has been on physical planning, the interviewees? words have been of big importance, and to a certain extent changed the constitution of this essay.

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.

Fastighetsmarknaden har visat på ett växande behov av ett hjälpmedel för fastighetsvärderaresom underlättar implementeringen av byggnaders gröna egenskaper i värderingsprocessen,samt för att investerare ska kunna se specifika gröna egenskapers effekt på fastighetsvärdet.Användningen av ett flertal olika miljöklassningssystem på marknaden skapar svårigheter vidjämförelse. RICS har tagit fram ett utkast på en hållbarhetschecklista för att kompletteravärderingsutlåtandet med en utökad beskrivning av fastigheterna med en systematiskredovisning av egenskaper relevanta ur ett hållbarhetsperspektiv. Dess syfte är att tydliggöraskillnader och öka utbudet av tillgänglig transaktionsdata med en påföljande ökad transparenspå fastighetsmarknaden.Studien syftar till att undersöka hur en hållbarhetschecklista kan tas fram, se ut och fungera,samt om den kan implementeras i ett projekt för en samhällsfastighet. Genom att använda migav utkastet från RICS och intervjua aktörer på fastighetsmarknaden har en lista tagits framsom jämförts med miljöklassningssystemen och implementerats på ett specifikt projekt.Utfallet har sedan analyserats och legat till grund för de slutsatser som dragits.Resultatet av studien visar att den lista som utgår från RICS ?Sustainability Checklist? medrelevanta hållbarhetsaspekter kan implementeras även på samhällsfastigheter då dessa inneharliknande egenskaper som de kommersiella fastigheterna, med vissa skillnader, somövergripande beror av: budgetrestriktioner, lokala förhållanden samt regleringar frånkommunen och övriga parter.

The aim of this Master?s thesis is to examine the environmental scanning by the employees and politicians at the central administration at the County Council of Kalmar län. The background of the study is the closing of the administration library in January 2003, which gave more tasks to the hospital libraries of the County Council.The main questions of this study concerns the information needs of the employees and politicians, what electronic sources they prefer to use to satisfy those needs and if they are experiencing a need for more support and help, from a librarian or by the development of a common catalogue of hyperlinks. All 104 persons in the population were asked to answer a questionnaire on the Intranet. The task was performed by 60 persons.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

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.

There is a growing trend in the world, where cities compete with each other by building similar attraction to enhance the tourism at the destination. This competition often results in the opposite where the cities lose their authenticity. Stockholm on the other hand does have the possibility to offer its visitors Stockholm?s archipelago, which is a unique natural phenomenon that cannot be replicated. Stockholm is the most popular tourist destination in Sweden.

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.

I have worked with Bergum in different courses on the IntegratedConservation of Built Environments program and I thought it was a veryinteresting subject. This is the main reason why I chosen to write mybachelor paper about Bergum.In 1650s Bergum was situated on the border between Sweden and Norway,because of that it occurred some war conflicts.Today Bergum is a socioeconomic border and is situated in an areabetween the city?s concrete suburb and the countryside.The difference between the city?s concrete suburb and the countryside mayfeel like two different worlds, were the social contact is fractional.With this paper, I will indicate a countryside area on the boundary to the citythrough time and try to survey the building history. I will also try todemonstrate the socioeconomic differences between the areas.I will demonstrate Bergum history from prehistory to present time, were I willdiscuss the agriculture history, Vättlefjäll?s forest history and also thedeforestation and replanting.

The aim of this Bachelor´s thesis is to investigate how library statistics, performance measurement and indicators represent the modern public library activity. During the last decades the public library has gone through a lot of changes. Information overall has increased and new technology has been introduced into the library. This new development has had effects on the library users. The statistics reported to the Statens kulturråd (National Arts Council) has not changed in the same way.

This report is about accessibility in a station environment. Studies have been made about how an accessible building should be designed. Accessibility is an important issue when striving for a society with equality as the foundation. Sweden is one of the most accessible countries when speaking about the built environment. A result of prosperity and a well-managed democracy.