The first regulation concerning the protection of shores was introduced in 1950. The purpose of that regulation was to "secure the general publics condition of an outdoor life". The protection has been sharpened over the years and in 1975 a general protection of the shores was introduced, which meant that all land was protected within 100 meters from the shoreline. In 1994 a supplement was made with the purpose to "preserve good conditions for animal and plants on land and in water". The Swedish Environmental Protection Agency (EPA) did an inquiry of the shore protection regulations commissioned by the Government in 2001. The inquiry pointed out that there were big lacks in the exemption decisions.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

This study compares the sample variance of the mean in a simple random sample (SRS) and a systematic sample from a surface. The study also compares the prediction error variance in a SRS and systematic sample from a random field. Recommendations are presented on which method to use in the clearance and exemption process in the nuclear industry. The results indicate that quadratic systematic sampling outperformed SRS in most instances and proved to be especially efficient in the presence of a long-ranged covariance function and high sampling intensity (i.e. short distances between observations).

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

The aim of this study is to learn about the nineteenth century poor relief system, how itoperated in the rural parish Kristdala during the period 1881-1890, and not least, who was thesupported person? The poor are defined as the individuals that received public poor relief, but in onechapter this definition of poverty is contrasted with a definition based upon Tax exemption:inability to pay taxes. Two villages have been selected for intensive study, namely Kroxhult and Calerum, and Calerum is the smaller one. The connection between age and the poverty ratio is clear, and tobe a lodger was especially disadvantageous with respect to poverty. Further the position ofwidow was the most unfavourable among the female poor people.

As a member of the EU, Sweden has, in some cases, transferred the controlling rights to the Union. This means that the rules defined by the EU must be followed in all member countries, including Sweden. The European Agricultural policy constitutes the largest part of the EU's annual budget and is in contrast to many other areas fully funded at EU level. The last decade, many new regulations on chemicals and pesticides have been introduced which brought great changes and a lot of work throughout the Union, including Sweden. Sweden has always had a strict policy on chemicals and has been at the forefront when it comes to sustainable agriculture and environmental management.

The prevention of age discrimination in Sweden did not have any solvent grounds until directive 2000/78/EG was implemented into Swedish law. Today age discrimination has been banned for just over two years. This ground of discrimination has, compared to other existing grounds of discrimination in Swedish law, a lot more opportunities to make exceptions from. Given the fact that the exemption rules are vague, it is difficult to determine whether the protection against age discrimination is in fact a protection at all. The purpose of this essay is to describe what the law regarding age discrimination means.

Beef cattle wintering outdoors should be provided a shelter, e.g. a type of barn or corresponding. This type of production requires appropriate soil types and secured animal welfare. For example, a clean and dry resting place needs to be provided to the animals. To receive an exemption for buildings the farmer has to have something equivalent that provides an adequate shelter.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

Eutrophication was recognized in the early 1900's and results in severe algal blooms, increased biomass production and eventually leads to an altered ecosystem. In Mälardalen we find the most eutrophic lakes. Most of the applied phosphorus and nitrogen into seas and oceans comes from agriculture, and the nutrients losses are affected by local weather conditions and soil type. Guidelines for storage and distribution of manure were introduced in the 80s, and the rules were strengthened January 1, 2010. Localities and previous county administrations can whether there are special reasons, grant an exemption for manure application during winter-periods despite the current ban.In this essay I have examined how many exemptions of manure application that has been granted at the Sagån river, and what implications it has for the eutrophication of Lake Mälaren.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The purpose of this study is to show the technical building requirements for modern arenas inSweden. The study will also create an understanding of how the requirements affect theSwedish football arenas which are affected by the regulations valid from 2014. As one of theSwedish football arenas there is Örjans Vall located in Halmstad. The aim of this study is todevelop alternative solutions regarding the technical problems Örjans Vall is facing 2014,when the new arena requirements for ?Svensk elitfotboll? are taken into use.

Syftet med denna studie var att undersöka vilka metoder lärare använder vid undervisning för hållbar utveckling i grundskolans tidigare år. För att operationalisera begreppet hållbar utveckling i vår studie använde vi oss av fyra av de förmågor som presenteras i Inger Björneloos studie; förmågan att se helheter och sammanhang, förmågan att med inlevelse ha förståelse för andra människors livssituation, förmågan att se sin delaktighet och sitt ansvar samt förmågan att argumentera för olika ståndpunkter. Vi undersökte i vilken utsträckning relationen mellan lärares metodval och ett specifikt undervisningsinnehåll överensstämmer med de miljöundervisningstraditioner som växt fram i den svenska skolan. Studien bygger på en enkät som delades ut till lärare i en liten kommun i Sverige. För att analysera våra data använde vi oss till viss del av programmet IBM SPSS Statistics 22.Resultatet visade att det inte var några markanta skillnader gällande lärares metodval vid undervisning för hållbar utveckling.

The purpose of this report is to increase the awareness about the problem that occur when the waste hierarchy is applied to management of contaminated land. The work with remediation of contaminated land in Sweden is part of the efforts towards reaching the national environmental objectives. Therefore a subsidiary aim is to analyze how this influences the prospects of reaching the objectives. The work consists of two parts; a case study and a comparative literature study that focus on England, the Netherlands and Sweden. The case study is intended to provide a practical perspective through a comparison of the climate impact from two methods.