In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

This Thesis aims to explore how to integrate an IT-system for facilitating anorganizations work with Continous Impprovements.This is done here by examining and analyzing the process within a handful ofcompanies who seem to have been successful with their own implementations. Thestudy is focused on the implementation of one particular system, "System C2".Simliarities and differences between the companies, and the established rule of thumbfor these kind of activities are focused upon. This to emphasis how another actormight emulate some of the apparent success.Part of the core question is found in the title, since Continous Improvement is oftenseen as a relativly low-risk activity, is it then also possible to take a low-risk slow pathto the implementation of such a system in the entire organization?.

This Thesis aims to explore how to integrate an IT-system for facilitating anorganizations work with Continous Impprovements.This is done here by examining and analyzing the process within a handful ofcompanies who seem to have been successful with their own implementations. Thestudy is focused on the implementation of one particular system, "System C2".Simliarities and differences between the companies, and the established rule of thumbfor these kind of activities are focused upon. This to emphasis how another actormight emulate some of the apparent success.Part of the core question is found in the title, since Continous Improvement is oftenseen as a relativly low-risk activity, is it then also possible to take a low-risk slow pathto the implementation of such a system in the entire organization?.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

The swedish education system in general and the swedish gymnasium in particular is at the point of a thorough reform of the guidelines in education. One major difference given in the guidelines is that the former core subject of arts education is abandoned in favour of making history a mandatory class. This despite the curriculum outlined in 1994 remains. Through comparativ text analysis of the documents and reports outlining this reform and defining the curriculum as well as the guidelines for the education system this study aims to point out the reasons for this change. Through in depth interviews with teachers, educators and authorities in addition to readings of contemporary research on arts in education the study will depict a larger picture of the scheme of things.

Många svenska medborgare är bosatta i Spanien och erhåller pensioner som utbetalas från Sverige. Det svensk-spanska dubbelbeskattningsavtalet innehåller bestämmelser om hur fördelningen av beskattningsrätten ska ske mellan Sverige och Spanien. Enligt dubbelbeskattningsavtalet har båda länderna rätt att beskatta inkomsten varför dubbelbeskattning uppstår. Enligt dubbelbeskattningsavtalet ska dubbelbeskattningen undanröjas genom omvänd avräkning. Den omvända avräkningen innebär att den skattskyldige initialt erlägger skatt i både Sverige och Spanien.

The purpose with this essay was to examine how the European Union is working totransfer norms to states they signed an agreement with and provide support for inframe of the Barcelona process and the Tacis programme. The theory which weused was Ian Manners (PhD in Political Science) theory of "the EU as a uniquenormative power". The aim was to examine whether the EU - which Manners mean- has had a normative power to influence states to change. We used a qualitativeapproach through the use of a multiple case study and qualitative text and contentanalysis. The States which formed the basis of our study were within the BarcelonaProcess; Morocco and Tunisia as well as Azerbaijan and Armenia funded by theTacis programme.

The aim of this study was to capture preschool-teachers thoughts and experience basing on the obligation. Are there any policies and procedures for preschool-teachers to use when suspicion that a child is being abused occur. Are there some factors that may affect preschool-teachers to report to the social service? How does the preschool-teacher find the contact with the Social Service? I conducted four interviews with four preschool-teachers, two of these preschool teachers are employed at the same municipal preschool and the other two are employed at two other preschools. The interviews were semi-structured and were conducted at each individual?s workplace.

The purpose with this essay was to examine how the European Union is working totransfer norms to states they signed an agreement with and provide support for inframe of the Barcelona process and the Tacis programme. The theory which weused was Ian Manners (PhD in Political Science) theory of "the EU as a uniquenormative power". The aim was to examine whether the EU - which Manners mean- has had a normative power to influence states to change. We used a qualitativeapproach through the use of a multiple case study and qualitative text and contentanalysis. The States which formed the basis of our study were within the BarcelonaProcess; Morocco and Tunisia as well as Azerbaijan and Armenia funded by theTacis programme.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

This thesis will explore how the medium of film is treated in the recently published Swedish textbooks and how these textbooks take into account the four different aspects of Cineliteracy.Cineliteracy is a theory which advocates the necessity of students' increased cinematic knowledge by presenting the four skill areas that should be included when it comes to teaching film in school. The theory implies students´ analytical skills, contextual knowledge and knowledge of the film canon as well as the development of students' skills to produce films. Cineliteracy theory finds support both within Swedish National Agency for Education and in recent Swedish research.This study includes investigation of eight new textbooks, adapted to the criteria for the new Swedish curriculum 2011. The analysis will be limited to textbooks for the course Swedish 1, since it is mandatory regardless of the orientation of the student?s education..

Denna uppsats inleds med en introducerande undersökning där vi finner att mjukvaror för förvaltning av Business Rules inte är använt av många svenska organisationer. Förundersökningen drev oss att undersöka hur Business Rules förvaltas inom svenska organisationer. Först sammanställdes en översikt över de fakta som finns tillhands inom ämnet för Business Rules samt lämpliga sätt att hantera Business Rules. Genom de förberedande studierna identifierades några brister som kan finnas i svenska organisationer som inte använder Business Rules och dessa ledde till en första och övergripande forskningsfråga. Frågan formulerades som följer: Hur förvaltas BR i IS och IT i svenska organisationers dagliga verksamhet? Den har sedan delats upp i sju stycken delfrågor som framställts utifrån problemområdet.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Background: Climate changes are a growing concern all over the world today. In June year 2006 the European Union accepted a new strategy for the Unions work against a sustainable development. The concept of taking consideration to all the aspects of an organisations/a company's activity is something that have been in focus during later years. Social and ethical aspects are in focus and questions regarding these aspects are more commonly included in the companies yearly reporting. A sustainability report is characterised by that it takes into account not only environmental aspects, like ordinary environmental reports, but also social and ethical aspects of a company's activity with it's surroundings.

This essay concerns the visual trade grading of pine and spruce.In the 1800s developed rules for sorting of wood. The rules used to facilitate the export trade.The terms of the regulatory sorting systems developed in the 1900s. While it still used some of the older terms.The essay deals with how the grading rules affect the use of wood and how the rule work and how the terminology works.Some of the terms used for sorting are O/S, Kvinta, Utskott and A,B,C,D.You sorting by counting the numbers of knots, cracks and other characteristics of each piece of wood.The sawmills have much influence in how the rules developed.Today it is often already determined in the sawmills which uses each piece of wood most have..