Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Mothers and fathers in Sweden receive an earnings-related benefit of 80 percent of their income when they take parental leave. There exists a ceiling in the allowance though, meaning that some people with high earnings don?t receive fully 80 percent of their ordinary salary. The length of the parental leave varies between women and men and also among men and women. Various reasons are used to explain this; one of them is economical.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

Food consumption generates externalities such as carbon dioxide emissions, which contribute to global warming. The principal issue is that emissions are not covered by the "polluter pays principle". For this reason, new policy instruments need to be tested and implemented to correct the externalities. In food production, beef and dairy production has the largest environmental impact in terms of carbon emissions. As food is a necessity, simply reducing production will not solve the problem.

Inom EU upprätthålls en inre marknad där fri rörlighet för varor, personer, tjänster och kapital säkerställs. Friheterna innebär att all diskriminering på grund av nationalitet i med-lemsstaternas nationella lagstiftning ska avskaffas, vilket följer av EU-rättens företräde framför nationell lagstiftning när regelverken kolliderar.Om en lagstiftning verkar begränsande för någon av dessa friheter måste reglerna rättfärdi-gas eller ändras. Rättfärdigande kan ske genom de fördragsstadgade undantagen eller ge-nom ett undantag som accepterats i EU-domstolens rule of reason-doktrin.De svenska reglerna för uttagsbeskattning har under de senaste åren utvecklats efter EU-rättens praxis. Senast i november i fjol meddelade EU-domstolen ett avgörande som änd-rade förutsättningarna för rättfärdigandet av begränsningar av etableringsfriheten. Den 1 januari i år uppdaterades anståndsreglerna för inbetalningen av uttagsskatten.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

The aim of our study has been to see how DIK-forum represents the occupational groups that are represented in the frames of the trade journal. We have, to find out the phenomenon, done a content analysis by looking into 18 numbers of DIK-forum from year 2006 and 2007. The 18 strategically chosen journals was enough to give us a statistic result that we later on could generalize over those two years of DIK-forum. Totally there were 818 articles, news items and vacant advertisements that made the central point of this study. By these materials have we studied the representation of the occupational groups to find out if there were any over- and/or under represented groups, and also if the publications of the material were directed to the students or to the occupational groups in these trade journals.In our study the results shows that the trade journal DIK-forum does not represent all the occupational groups at the same level.

AbstractThe purpose of my study is to examine the experiences and opportunities to support teachers in preschool to help children in vulnerable environments, a good self-esteem. Hindberg (1999) writes that of all children today are growing up in Sweden, so ten percent live in families where there is abuse. According Pousette (2011) as the National Public Health Institute has a new appreciation for families where there is hazardous and this means that drinking or abused so much that it can become an addiction. They appreciate the investigation that twenty percent of all children in Sweden are growing up in these conditions.The results show that teachers' work is about building a sense of security in the children, both the teacher and the environment. It also shows that teachers believe that it is important to work with the self-esteem of all children, but especially children living in abusive families.

AbstractThe purpose of my study is to examine the experiences and opportunities to support teachers in preschool to help children in vulnerable environments, a good self-esteem. Hindberg (1999) writes that of all children today are growing up in Sweden, so ten percent live in families where there is abuse. According Pousette (2011) as the National Public Health Institute has a new appreciation for families where there is hazardous and this means that drinking or abused so much that it can become an addiction. They appreciate the investigation that twenty percent of all children in Sweden are growing up in these conditions.The results show that teachers' work is about building a sense of security in the children, both the teacher and the environment. It also shows that teachers believe that it is important to work with the self-esteem of all children, but especially children living in abusive families.

In query expansion (QE) terms are added to an initial query in order to improve retrieval effectiveness. In this thesis we use QE in the sense that a reformulation of the query is done by deleting the terms in the initial query and instead replacing them with terms from the documents retrieved in the initial run. The aim of this thesis is to, in a experimental full text invironment, study and compare the retrieval result of two different query expansion strategies in relation to each other. The following questions are addressed by the study: How do the two strategies perform in relation to each other regarding recall? What may be causing the result? Are the two strategies retrieving the same relevant documents? Two strategies are designed to simulate a searcher using automatic query expansion (AQE) either with or without relevance feedback.

ABSTRACTWhat kind of information and instructions with the consideration to diagnosis do patients, treated by the dental hygienist students at the University Kristianstad, get regarding oral hygiene, diet, flour and tobacco.The aim of this study was to examine what kind of information and instructions regarding oral hygiene, diet, flour and tobacco have patients treated by the dental hygienist students at the University Kristianstad, if they had the diagnosis caries or periodontitis. The study is based on a review of dental records of adult patients from twenty years on a supportive treatment program. In all 640 patients were enrolled at the clinic, 20050309. A selection of 100 patients treated at the clinic from 2000 was made. Fifty off the dental records should have the diagnosis caries and fifty the diagnosis periodontitis.

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.