The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

In the last few years the environment becomes more watchful, even for us farmers. All agricultural enterprises that exceed 200 animal units must be tested according to regulation of environment. A farm business with 200 animal units and more is classed ?environmentally hazardous activities? and has to make an environmental impact assessment for the business you have today, and the activity after expansion. Before you can construct a building and expand the numbers of animals is a lot of applications to make. I have in this project restricted me to establish a environmental impact assessment and a consultation foundation. To make a environmental impact assessment is the big part of the application. The environmental impact assessment take a lot of time and you need skills for all the rules in the environmental code to be abele to make an environmental impact assessment approved. The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws. The purpose of the environment code is to promote sustainable development which will assure a healthy and sound environment for present and future generations. Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall mean the discharges of wastewater, solid matter or gas from land, buildings or structures onto land or into water areas or ground water.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.

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.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Ångermanland has at the last five years lost 420 hockey players. This is a qualitative study that focus on investigating the main problems of dropouts among young hockey players and how ice hockey associations in Ångermanland act to find solutions to the problem. The main questions of the study are: How can the dropout problems in Ångermanland be understood or explained in terms of youth operators' perspective and what are the potential strategies that the ice hockey associations are using to deal with the dropout problem and what approaches to youth hockey is reflected in the youth operators' statements? The study was based on semi-structure interviews with 6 different ice hockey sports clubs in Ångermanland. The results showed that the leadership programs ought to be more educational, and more oriented toward understanding the children instead of mainly technical learning objectives about how to shoot, dribble, and skate.

Today?s electrical grid companies understand that better knowledge of and information about their grid can help realize a smart grid network. One way to gain better knowledge and information about the low voltage network is to install measuring equipment on the substation transformer´s secondary low voltage side that measures the low voltage network losses for that specific substation. By doing so, grid companies can, due to the calculation of the low voltage network losses, identify and address issues such as illegal power dissipation, unmeasured power outtakes, and unsatisfied technical documentation for the substations low voltage network.During 2012, Mälarenergi Elnät AB had a total electrical network loss (both medium and low voltage network losses included) of three to four percent of their total distributed electrical volume. Converting this energy volume into a monetary figure this accounts for a loss of around 30 million Swedish crowns.

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.

The technical achievements that have occurred in recent years have led to a greater use of the Internet around the world. Today, more and more people are using virtual communities, a place where communication occurs with people who have similar interest. Due to the option of being an anonymous user, the concept of trust plays a big part in how virtual communities are working. It is therefore of interest to investigate how trust develops between users in virtual communities. This report asks the following question:"How is trust formed between users at a virtual community?"A qualitative and netnographical study was conducted to answer the question above.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

In this thesis work a Geographical Information System (GIS) based methodology to identify locations suitable for the installation of wave energy converters has been developed. Parameters of importance have been identified and a GIS-database has been set up, containing data about the marine environment. In a case study of the Swedish west coast the methodology has been applied, resulting in a number of maps showing possible areas. The results show that large areas are suitable for installation of wave energy converters, from a technical and economical point of view. When consideration is taken to other interests in the area, such as navigation, fishing and environmental protection, the size of the suitable area diminishes considerably.

The purpose of this essay is to explore the social services work with crime victims in Sweden, according to Chapter 5, § 11 of the Social Services Act. The study examined how social workers define the victim and assessing and prioritizing victims' needs. It has also been central to study how social workers interpret and understand the regulation of social services responsible for crime victims.Qualitative interviews with 18 social workers is the basis for the study. The analysis of the social services work with victims based in the above-mentioned interviews. The interviews analyzed using the sociology of law theory.

The aim of the present study is to describe the experiences of high school students as regards the effects of their activities, in and out of lessons, being published on the web. In addition, a further purpose is to acquire knowledge about whether a website could be used as means of increasing the students level of attention, and focus, to their activities in school; and, furthermore, how such a website should be designed to correspond with the students requests.The implemented methods are interviews with students, school administrators and teachers. A survey was conducted covering the student?s personal experiences and opinions. Furthermore, an interface test of the website was performed.