To achieve an optimal combustion, an even air/fuel ratio in the combustion chamber is required. An optimal combustion leads to reduced amount of emissions due to a more complete combustion, which is an important matter because of the sharpened environmental laws. This can be attained, among other things, by applying entirely variable cam times. To optimize the engines efficiency and its emissions at all workloads and speeds, an active valve control can be applied. This means that the intake and exhaust-valves can be opened and closed at any time, independent of the crankshaft position.

Aqeri has since the past year a new profile with name and logotype, which has createda need for an updated visual product identity. The company is a leading developer,producer and distributer of IT products suitable for extreme environments in industry,defense and vehicles. This new profile with the different segments has together with aproduct identity from two companies resulted in that they have no clear designidentity on their products. From this background the aim of this research is todetermine how a development of a design identity is done to implement it to Aqeri.The design identity can be defined as a product?s identity visualized through its formor appearance which defines what the product is.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

The purpose of this paper is to describe and analyze two factors contributing to child labor in Ghana, one of the world's largest producers of cocoa. These two factors are: poor countries economic and political dependency on the rich countries, political leader?s ambitions and decisions. We will also describe and analyze the UN's efforts and measures to combat child labor. The method we used was a case study of child labor in Ghana?s cocoa industry together with interviews.

How does a social welfare officer know when a parent with mental illness or behavioral symptoms is harmful to the children? As a social you are confronted with different ethical dilemmas on a daily basis. The social welfare officers have to follow their own authorities, laws, guidelines and regulations while at the same time do everything to satisfy their clients? needs. This inconsistency can sometimes be difficult to handle.

The aim of this study is to investigate how different organizations and authorities work and collaborate to make children of mentally ill parents more visible. The question formulations, which are used in our research, are:- How do different organizations and authorities work to make children of mentally ill parents more visible and how can this work be improved?- How do laws and guidelines affect the organizations and authorities work to make children of mentally ill parents more visible? - Is there any collaboration between the different organizations and authorities concerning work with children of mentally ill parents, and how does that work appear? A qualitative method strategy was chosen to gather an in-depth understanding of the informant?s experiences and to collect descriptive information. Six organizations and authorities were selected from the comprehension that they could be important in giving support and because it is possible for them to pay attention to these children. Interviews were performed by using a half- structured interview guide.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

Sweden will, in accordance with the EU-directive 2003/54/EC, move from post-regulating the electricity power grid-tariffs by using a fictitious grid, to a regulation in advance which uses the actual power grid as a starting point. For this purpose a component breakdown of the grid needs to be made to determine the value of the network and by that the tariff price that is reasonable for the network business in question to charge.The primary breakdown criteria is the voltage-level and type of region. Voltage-level is crucial for the cost and complexity of a grid-part, because the higher the voltagelevel is, there are more and stricter laws and rules to follow. This work is limited to the distributionpart of the grid, in other words voltage levels from 20 kV and below.The type of region is crucial to the type of components you can and want to use. In city environments both overhead-wires and independent substations are undesirable for both practical, safety and aesthetic reasons.

This study aims to examine the argumentation regarding freedom of speech and the statement ?je suis Charlie? (?I am Charlie?) in eight opinion articles from different Swedish web magazines. Two doctotral dissertations who?s main topics are the freedom of speech and different types of arguments regarding freedom of speach, was used in this study. The study also uses the actual Swedish law surrounding the freedom of speech, as well as the freedom of the press and breaches of these laws.

Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

Verksamhetsutövare inom livsmedelsbranschen har ett ansvarar för att den mat som producerats är säker. År 2009 gjordes ändringar i den svenska livsmedelslagen där bland annat kraven försvann på att verksamhetsutövare måste ha skriftliga rutiner och dokumentation (Lindblad, Westöö, Lindqvist, Hjertqvist & Andersson, 2009). Oavsett om verksamhetsutövarna har skriftliga rutiner och dokumentation eller inte måste de kunna bevisa att de har tillräcklig kunskap för att arbeta med livsmedelshantering. Genom ett fungerande system för egenkontroll, alltså en egen kontroll av verksamheten, skapas säkra livsmedel och risken för matförgiftning minskar (Israelsson, 2006). Syftet med denna studie är att undersöka verksamhetsutövarna inom livsmedelsbranschens uppfattning om egenkontroll.

The purpose of this bachelor's thesis in social work has been to examine whether society's perception of poverty and poor people has changed over the more than 160 years have passed since the first national Poor regulation was enacted in Sweden. With a social constructionist approach and inspired by the critical discourse analysis we have conducted two studies to find answers to what differences and similarities between the concepts of scanty care (1847) and standards of living (2002). A study based on previous research was conducted to examine how society's perception of poverty has changed and designed in a historical perspective. We also conducted a textual analysis of relevant legal texts and legislative history to show how these texts reflect the society's official view of poverty based interventions targeted to poor people.The two sub-studies show that the concepts at different times in history has been crucial for the community support poor people were entitled to. Our overall conclusion is that despite today's advanced social policy there are many obvious similarities between the concepts of scanty care and standards of living.

Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.

In this paper I have focused on the underlying reasons for people and piracy. The paper starts with a presentation of the Swedish laws of copyright as they are constituted today and the new law that is supposedly being ordained the 1st of July, 2005, a brief summary of what its effects will be for the people, according to the authorities and the critisism that has developed around it from the net-pirats. Then follows a definition of the expression "norms" and what it means here in my paper.Now comes a presentation of the research I have been doing, in the form of a survey concerning why and how often people download copyrighted material from the net, and if they have ever sold any pirated copies to more than selfprice and, if so, to whom. The presentations shows that the majority of the people that are downloading copyrighted material from the Internet is doing it for the own personal use and not to make any money out of selling the material on, since most people consider it unfair to charge for something that they have got for free.The survey also shows that many of those who download copyrighted material also upload it because it gives them a satisfactory feeling of giving something in order to get something. The survey also shows that although most of the people taking the survey knows what the new law means it has not affected them in anyway.