SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

The aim of this study was to describe and to analyze needs and social efforts concerning unaccompanied/separated asylum-seeking children. The responsibility for the reception of this target group was transferred on July 1, 2006 from the Swedish Migration Board to the municipalities that sign an agreement with the Swedish Migration Board. Eight qualitative interviews were carried out with representatives for transit-residents and assigned municipalities in Skåne. Our main questions were: How has the reception of unaccompanied/separated asylum-seeking children been planned, how do the municipalities and the transit-residents consider their needs and what is the level of qualifications and competence within the municipalities in order to work with unaccompanied/separated asylum-seeking children on the basis of social efforts? We chose to clarify our findings on the basis of the attachment theory, which is applicable during the critical emancipation phase that the vast majority of the unaccompanied/separated asylum-seeking children find themselves in.

Motives and reasons behind a decision to change the asylum process in Sweden are the central concern for this thesis. A symbolic political perspective will be applied in order to elucidate the symbolic factors that have influenced the decision process.The Aliens Appeal Board in Sweden will close down at the end of March 2006 and all pending and future cases will henceforth be decided by three administrative courts. This will be done in order to enhance the principles of legal certainty by making the process more transparent and oral. It is an extensive reform, but since very few amendments are made to the applicable substantive law it raises questions about the actual motives behind the change.One reason that seems to have had a major impact on the decision to close down the Aliens Appeal Board is the fact that the board is perceived as a symbol for an inhuman asylum policy. Transferring the process to the courts might ease the attempt to increase the legitimacy of the asylum process.

This thesis discusses the attitudes versus methadone assisted rehabilitation ad modum Dole Nyswander in Sweden during the period 1972-2004. This is done by means of a Foucault inspired discourse analysis applied on the directions issued by the Board of Health and Social Affairs. The context in which these directions were created is also described, in which scientific achievements on methadone treatments during the period, and the main actors struggling to establish and define the discourse on narcotics and narcomania, are juxtaposed to the effects of the work of the Board. It is stated that the directions were largely affected not by scientific results and knowledge on methadone, but by the symbolic connotations of narcotics in Sweden established in the discourse already in the mid 1960´s. Also during the end of the studied period, after the occurence of AIDS had begun making methadone more broadly accepted, the findings of this thesis showed that the legacy of the 1970´s symtomtheory and its severe antagonism against methadone, was still present, in effect, in the discourse around methadone and subutex assisted rehabilitation, and so in the directions issued by the Board of Health and Social Affairs..

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

The focus of this thesis is primarily in electronic construction and describes the design process for a microcontroller circuit board from concept development to prototyping. The client develops test fixtures for automated testing of products within the electronics industry and needs a new controller circuit for the test fixtures that can handle controls and basic testing. An investigation into the needs of such a system is conducted and a prototype printed circuit board assembly is manufactured.The prototype is developed with focus on protection against electrostatic discharges and overvoltage. Among the functions that are included are voltage measurements, communication interfaces and control of input and output currents. Firmware for the prototype is developed and configured to communicate with a PC through USB interface for control and collecting of measurements..

This thesis presents a method of making repairs in log houses. The purpose of the thesis is to use this method to exemplify crafters practical intellect. The method is based on the use of a template board to transfer the measurements onto the new log. There is a dearth of literature dealing with timber repairs, and the literature regarding using a template board for this is non-existent. The description of this method has therefore been compiled from interviews with active timber crafters.

The Swedish ostrich production started about thirteen years ago and still there are no Swedish recommendations regarding ostriches? space requirements. The European Council give recommendations and the Swedish Board of Agriculture (SJV) has a proposal, but so far the producers follow Danish regulations regarding space requirements. The Swedish Animal Welfare Agency are about to set standards for the ostriches? space requirements, and therefore the Swedish ostrich producers, together with The Federation of Swedish Farmers (LRF) ask for a scientific background to these decisions. This thesis is a preliminary study at the prospect of a future experiment on which factors important for ostriches? space requirements and welfare will be examined more thouroughly.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

Akademiska Hus owns and manages the university facilities in most university towns in Sweden. Bilbergska house in Örebro was built in 2008 by Akademiska Hus, and designed by White Architects. Today's buildings must meet accessibility requirements determined by Swedish Board of Housing, and it is the developer who must ensure that they are fulfilled. Swedish Board of Housing requirements are often vaguely written and interpretation space is large.This report aims to investigate how much of the requirements which are set towards the University and landlord Akademiska Hus are being achieved. This is done by studying the requirements that are set.

This dissertation is carried out on behalf of Two i Sverige AB. Two is a consulting agency which primarily works with the development of homepages. The company has several of its complete applications written in ASP e.g. the development of homepages. At the agency they have seen benefit migrating these applications from ASP to the more flexible environment ASP.NET.

The population of seatrout and salmon are threatened by over-fishing in the sea and loss of spawning and growing habitats caused by logging activities in many swedish rivers. The knowledge of the spawning migration and the habitat use of the seatrouts and salmon are limited. This study analyse the upstream spawning migration of Atlantic salmon and sea-running brown trouts from the lower part of the rivers to their spawning sites in the rivers Vindelälven and Piteälven. A knowledge about the distribution of spawning sites in the rivers will help these fish population in future restoration programs. In the fishladder at Norrfors in the river Umeälven were 29 sea trout and 20 salmon radio tagged and subsequently released and followed during their spawning migration upstream Vindelälven. They were tracked on their position in the river once a week.

From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies. The need for codified self-regulation standards has been considered as urgent due to negative trends on the market such as the last few years? corporate scandals in domestic and international trade and industry. The sought-after consequence is to clarify the mission framework for corporate directors.Ch.

The purpose of this thesis is to evaluate the extent of the civil rights political participation on a municipality level. The starting-point is the participatory democratic theory. I have chosen to make a case study of the extent of participation among KPR ? the board of the pensioners in the municipality of Skara. KPR is represented by fourteen members from the seven existing associations for pensioners.