The forests in Sweden have, for a long time, been managed intensively. This has led to even-aged stands with few tree species and a lack of dead wood. Therefore, general conservation measures in connection with regeneration felling are important in order to promote biodiversity. Inventories carried out by the Swedish Forest Agency, however, show that about 25 % of the felled area does not reach the level of the Forestry Act, regarding general conservation measures. The aim of my study was to see whether exemptions from the six week notice of reporting regeneration fellings (the Forest Agency demands a report six weeks in advance of fellings), affect the results of the general conservation measures taken.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

The purpose with this thesis was to form an opinion of how the animal welfare in Sweden is experienced by both farmers and animal inspectors. A great part of this work consists of an inquiry concerning the south and the middle of Sweden. We sent the inquiries to milk and meat producers and to animal inspectors. The response was high, which indicates that this is a subject that affects many people. Our literature study is mostly made on the library bases LIBRIS and LUKAS. The facts we found there were directed towards animal experimentation and furred animal breeding. In order to compare with earlier results we used investigations that had been made by Riksrevisionen 2003. There is a difference in opinions about the new Swedish animal welfare agency that started first of January 2004.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

The aim of this paper is to investigate how well information and communication technology (ICT) is implemented in the new teacher training program in the subject of Swedish and how this is presented in the applications for examination licence to the National Swedish Agency for Higher Education. This is an interesting field of study, since ICT has been selected, by an investigation chosen by the government to be one of four overall perspectives that are supposed to permeate the teacher training program. There have been several difficulties involved in this project of which one has been the extent of the material.  27 applications and all curriculums in the subject of Swedish belonging to them have been examined. Another difficulty was that the applications and the curriculums are written by different persons under different conditions such as time and resources.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The Swedish Armed Forces have gone through a remarkable change. From beingan organisation built on the notion of countering a Soviet invasion it has evolvedto focusing on small, multilateral rapid reaction capabilities to be used within theframework of the European security and defence policy, ESDP.This thesis regards the change as a process of Europeanisation. Drawing fromsociological and historical institutionalism, it is shown that the Swedish ArmedForces in the post-cold war context was path dependent and unwilling to redefineits historical raison d?être. The origin of the ESDP Europeanised the nationaldefence policy, whereas the bureaucracy was still unwilling to translate the newstructural norms.

Syftet med denna undersökning är att se hur stor plats forskning fått i dagspress mellan 1901 och 2010. För att avgränsa området baseras studien på Dagens Nyheters bevakning av Nobelpristillkännagivandena i kemi och medicin.Jag har gjort ett urval av Nobelpristagare under den aktuella perioden och studerat hur forskning som ledde till Nobelpriset presenterats för allmänheten.Materialet består av artiklar från Dagens Nyheter från 1901  t.o.m. 2010.Jag har dels analyserat vilken plats forskningen fått i tidningen, dels vad artiklarna egentligen handlar om: är de pedagogiska eller refererande, har de ett nyttoperspektiv eller är de rent av akademiska?Studien tar även upp två andra aspekter: det låga antalet kvinnliga pristagare? har Dagens Nyheter presenterat dem på ett annat sätt? Och hur påverkar pristagarens nationalitet mediebevakningen?Resultatet visar att nyheten om vem som belönats med årets Nobelpris alltid nått fram till förstasidan i tidningen. Rubrikena är ofta stora och bilder är vanligt.

Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new furniture. The phenomenon originates from the United States, where it has existed for several decades.Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax agency, Skatteverket, has formulated a letter stating the authority?s attitude towards the phenomenon.

This paper describes the rules of the Swedish unemployment insurance as regards the demands on the individual, the obligation posed on the individual based on these demands and the considerations taken by the law regarding the specific situation and personal circumstances of the individual. Special attention is paid to the demand to be available to the labour market and what is considered suitable employment from the viewpoint of geographical mobility. This paper treats ?Arbetslinjen? (Everyone able to work, thereby contributing to his/her own and others' support, shall have the opportunity to do so.), and the amendments of ALF, the law (1997:238) about unemployment insurance, that became active between 1/1 2007 and 1/1 2008, since many alterations were introduced in this period.The result illustrates the demands posed on the individual for him/her to be entitled to unemployment benefit, and the far-reaching demands posed on the unemployed for him/her to be considered available to the labour market from the viewpoint of geographical mobility. The result also shows some of the specific situations and personal circumstances of the individual taken into consideration, but since the amendments are as recent as 1.5 years, the list can not be considered complete, as practice is limited in this field.This paper also treats the Official Employment Agency's monitoring function of the unemployed's willingness to work, and the effect of the regulations not being followed as strictly as per the letter of the law by the Employment Agency officers, leading to insecurity regarding the rights of the individual..

The aim of this paper is to investigate how well information and communication technology (ICT) is implemented in the new teacher training program in the subject of Swedish and how this is presented in the applications for examination licence to the National Swedish Agency for Higher Education. This is an interesting field of study, since ICT has been selected, by an investigation chosen by the government to be one of four overall perspectives that are supposed to permeate the teacher training program. There have been several difficulties involved in this project of which one has been the extent of the material.  27 applications and all curriculums in the subject of Swedish belonging to them have been examined. Another difficulty was that the applications and the curriculums are written by different persons under different conditions such as time and resources.

Den här studien tar sin utgångspunkt i genusteorier och de naturvetenskapliga och tekniska ämnesområdena i skolsammanhang. Syftet är att undersöka vad flickor tänker om ämnena biologi, kemi, fysik och teknik och hur det påverkar valet av fortsatta studier. I undersökningen deltar flickor i grundskolans årskurs 9 och gymnasiets årskurs 3. I undersökningen användes intervjuer, fokussamtal och enkäter. Resultaten visar att ett personligt ämnesintresse, den egna förmågan och förebilder i familj och kamrater bidrar till att flickor väljer naturvetenskapliga och tekniska studier.

Swedish municipalities' websites contain vast amounts of information that caters to a broad audience. For users to be able to access this information, it is important that the website is accessible, to everyone. 74 percent of people with disabilities states in a survey conducted by the Swedish Agency for Participation (2015a) that they use the internet to make contact with local municipalities, but simultaneously more than 1 out of 10 experiences difficulties associated with the use of computers and the Internet, according to Statistics Sweden (2014). The purpose of this study was to identify how Swedish municipalities are working to make their website available for people with disabilities. The study also examined what municipalities should do to make available their website and what difficulties are in the process of making a municipal website available. In working with this survey people who have insights into the subject and seven community representatives were interviewed.

I kemi måste elever ofta balansera reaktionsformler. Under århundradenas lopp har det utvecklats olika modeller inom området reduktions- och oxidationsreaktioner och på gymnasiet idag används framförallt två metoder för balansering av dessa reaktioner, elektronövergångsmetoden och oxidationstalsmetoden.Syftet med denna studie var att undersöka om det förekommer några missuppfattningar eller svårigheter hos elever gällande elektronövergångsmetoden och oxidationstalsmetoden, samt att få en uppfattning om hur vanligt förekommande eventuella missuppfattningar är. Till hjälp användes ett frågeformulär med uppgifter av öppen karaktär där eleverna skulle balansera olika redoxreaktioner, samt besvara frågor som har med de två metoderna att göra. Elevernas svar kategoriserades och frekvensen räknades fram för varje svarskategori. Denna studie har alltså både kvalitativa och kvantitativa inslag.Resultatet visar att elever föredrar att använda oxidationstalsmetoden framför elektronövergångsmetoden, när de får chansen att välja.