The purpose of this essay is to examine for the age discrimination towards older people in the working life. The essay practice EU-law and national law to examine the age discrimination. It also looks for the limits towards age discrimination. A presentation of the rules will make it easier to see how employers are possible to get around the ban against age discrimination. This essay also illustrates how age discrimination emerges in recruitment processes and then how to discourage age discrimination.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

We travel more nowadays. The increasing travel rate generates greenhouse gases which in the long run cause an increasing number of natural disasters over the world. Car traffic is a major contributor to this development. Out-of-town shopping centres have historically good accessibility for car traffic. This study aims to look into what are the factors that influence the choice of transport mode for dwellers in the outskirts of a town when going to out-of-town shopping centres.

Every year, reports are published that shows how universities fail to meet the demand from companies who are looking to hire students with solid communication skills. At the same time, the importance of communication for effective leadership is constantly increasing. Today, many business schools around the world states that they strive to educate future business leaders and have therefore realized the importance of teaching the skills of communications to its students. The majority of Swedish business schools, however, have not yet made communications an essential part of their curricula. This indicates that most business students in Sweden today, do not receive the toolkit needed to take on leadership roles.

For nearly twenty years people have been talking about Product models, but given that the building industry is so conservative, it is hard to implement new working methods. Product models are these days known as Building Information Modeling, BIM. People often say they work with BIM but they often forget the most important part, the information. A 3D model should be linked with characteristics and information. Information that can be invaluable for the facility manager.We have a vision that in the best of worlds the facility manager would be able to "walk" into the model and see what kind of installations are inside the wall or in the roof.

Lately it has become more common to question the companies? actions in how they affect their surroundings. Today, the expression ?Corporate Social Responsibility? often is mentioned in this connection. Corporate Social Responsibility (CSR), is a concept whereby companies voluntarily integrate social and environmental concerns in their business operation.In Sweden there is a big difference between different businesses when it comes to their Corporate Social Responsibility.

Today?s society is one where technological advances are made daily, which increases the need to stop and assess the risks against users? integrity when integrating new technology in contemporary systems all the greater. We have taken two technologies, Near Field Communication and Certified Wireless USB, whose envisioned area of use is to be integrated into mobile phones, and evaluated what security threats are revealed for the respective technologies. The threats against security have been identified through research of the standards and existing reports for each technology. Practical experiments have not been conducted on account of us not having access to any equipment to run such trials.

The Regional State Archive in Uppsala [Landsarkivet i Uppsala] has several archives left from various types of educational institutions in the counties of Dalarna, Södermanland, Uppsala, Västmanland and Örebro. This archiv-al guide reveals the main content of some of the school archives. It goes through the archives of the elementary school, state secondary grammar schools and private secondary grammar schools. A few special schools for the blind and the deaf children are included. The essay also brings up records from community homes and reformato-ries for children and young adults who experienced certain difficulties and therefore could not adjust to the ordi-nary educational system.

Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest contributors to contemporary environmental problems, it might be expected that reporting within the industry would be both well established and well understood. Unfortunately, it is neither. In light of the food industry?s considerable environmental impact and the growing popularity of plant-based food as a more sustainable alternative to dairy products, this paper assesses and briefly discusses the Sustainability Reporting of two companies in the plant-based food and beverage industry. The research was designed to compare the practices of Europe-based Alpro and US-based SoDelicious, and this study has two major purposes: to describe the reporting of the case companies and to subsequently compare their practices to the other as well as to global reporting standards. The empirical study in this paper was conducted through content analysis.

In 2009, the estimated number of residents in China was 1.331 billion, representing approximately 22% of the total world population. China is the world's most populous state and is in constant growth. This is also a market that offers huge opportunities. The major cultural differences between China and the rest of the world can often cause problems for companies that choose to expand in China. A major problem with the cultural differences is that Chinese employees feel that foreign managers do not understand the Chinese culture which is said to be the reason why Chinese people tend to change jobs often.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

The main purpose of this study is to investigate in what ways librarians and schoolteachers can co-operate and combine their professional skills in order to help and motivate children with reading and writing disabilities, and how audio books can be useful in this work. The main source of information is interviews with teachers from ten schools in the province of Scania, southern Sweden. Those teachers, their schools and their local libraries all took part in a project spanning from 1993 to 1996, aiming at increasing the use of audio books in combination with the corresponding printed versions in work regarding the here addressed problem. This study was made with a qualitative empirical method supported by a normative theory belonging to the new institutional theory school. There are no statistical conclusions in the report.

We have chosen to write our examination essay about Ukraine, we wanted to find out what kind of possibilities there is to run a farm there, and also find out what kind of problems that might arise. Ukraine is still heavily influenced by Russia and the legacy from the former Soviet Union. The agriculture today looks pretty much like it did before the collapse of the Soviet system. There are large governmental or cooperatively owned farms. The large farms have to deal with bad cash-liquidity and they often have trouble getting a hold of seed and artificial manure to their whole acreage.