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.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

This study is about the female entrepreneur in rural areas in Sweden. Five women were interviewed with the aim to examine their way of living (livsform), their motivation, what significance it is to be a woman in business and how female entrepreneurs can be encouraged to start their own business. The conclusions : ? The women in this study live an independent life , but the their way of life (livsform) has changed during their life ? Female entrepreneurship can be promoted trough greater knowledge of the female business, better advice to the entrepreneurs, more networking groups and reducing bureaucracy. ? The driving forces for the women is to do what they like and are interested in, at the same time as they have time for the family and children. They also like to work in the rural areas. ? Female entrepreneurship can be promoted through greater knowledge of female businesses in the community, by creating virtual meeting places such as networking groups and mentor groups on internet.

It is widely recognized that the town of Södertälje, a small Swedish town of 85 000 inhabitants, has alone received more war refugees from Iraq than the US and Canada have put together. Whilst writing this thesis had nearly 6000 Iraqi refugees sought their way to Södertälje since the US invasion in Iraq 2003.Nevertheless, life is not what the media and the government retail. Six of these Iraqi refugees who resided in Södertälje share their life stories in the following thesis. They discuss their escape from Iraq and the difficulties of living in the segregated parts of Södertälje where they solely speak Arabic and Assyrian, whilst learning Swedish at sfi (Svenska för invandrare, Swedish for immigrants). Another distress is related to the unsecure future in Sweden waiting ahead.      The aim of this thesis is to engage in, and highlight the studies of six sfi-students in their endeavor to learn Swedish, whilst struggling through Swedish bureaucracy and experiencing despair due to their situation and uncertain future.       .

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

The purpose is to analyze if the students have any use of their computer education at a senior high school level or if there is a demand for them to proceed studying. Does the students background have any importance or is it their own motivation that makes the student advance to higher education.In this report we ask ourselves the question, if the students have any use of the knowledge gained at senior high school in computer studies at a higher level. Do the students have any chance for employment based on their senior high school grades in computer studies after graduation?  Do the schools that follow the senior high school guidelines within programming and databases give these students an advantage towards those that have not received the same fundamental education?The method used for the survey is a group questionnaire.  The questionnaire was distributed at one and the same time and then collected to examine the results. The survey results showed that students who seek work based only on their senior high school grades, received only a temporary position for different lengths of time.

How can former military area I5 in Östersund, Sweden, evolve into Stadsdel Norr ("The Northern Quarter") ? an attractive part of the town center? In a theoretical part of the essay the significants of well functioning towns and streets are investigated. The history of Östersund and I5 is shortly reviewed. Present recommendations concerning city design are presented along with guidelines from Vägverket (National Road Administration) for urban streets. The conclusion reached is that a fundamental structure of streets and roads, public and private spaces, is crucial for the possible future development of an area.

A significant amount of a teacher?s work consists of evaluation and marking of the students, which involves a great responsibility. This essay put the teacher?s evaluation of the students in focus. Today?s course Idrott och hälsa A, at the upper secondary school level, consists of 100 points and all students take this course apart from students attending apprentice programs.

Many companies have a specific dress code in the workplace. In some companies, the code is not very extensive, while other companies have uniform requirements. What is little understood however, is what effect different staff clothing might have on consumer response in terms of satisfaction, purchase intent, attitude, interest and so on. Some limited research has shown how different levels of congruence between individuals in their marketing, and the brand they are representing, can affect customers. To avoid any wrong focus in marketing it is key to understand the knowledge gap on the potential impact the personnel in the store have on its customers.

The background to this thesis is that we know very little about lesbian and bisexual women's sexual health in Sweden, particularly in relation to sexually transmitted infections (STI) and their transmissions. An internet-based questionnaire with self-selected participants targeted to the group WSW (Women who have Sex with Women) has been implemented. An international survey on the subject shows that the WSW has sexually transmitted infections. This is also in line with the results in this study. The most common sexually transmitted infection in the survey is chlamydia which 12.3 percent have had.

The aim of this study is to examine the existence of norms in three Spanish textbooks intended for upper secondary school in Sweden. One category of norms, gender norms, is selected for analysis. The focus of the analysis is on how gender norms are represented in the textbooks. The concept of gender also includes - in addition to the relation between man och woman - ethnicity, sexuality and disability. The three analysed textbooks are Caminando 3, Vistas 3 and El Sur paso 3.

This paper describes a case study of the largest film production ever conducted in Scandinavia. The study aims at explaining the complex relationships in the network structure in which the project took place. Coordination of creative projects carried out in a network context, includes handling conflicting interest and contradictions. Creativity needs space and freedom while projects need structure and coordination, whereby controlling these projects becomes complex. Adding to the complexity, does the loose form of organization that the network structure represents, without any long term structure.

Road safety is the result of measures to reduce therisk of accident and injury. (Nationalencyklopedin,2008). In principle, road safety means to arrive saveand sound.Safe traffic in cities is mainly achieved throughappropriate speed. In Sweden, more than half ofall rides happen with a speed above the legal speedlimit (Holmberg, Hydén m.fl, 1996). To reducespeed in order to increase safety requires measureswhich influence a driver?s motives for his orher choice of speed even if these are not rational(Boverket, 2002).

Road safety is the result of measures to reduce therisk of accident and injury. (Nationalencyklopedin,2008). In principle, road safety means to arrive saveand sound.Safe traffic in cities is mainly achieved throughappropriate speed. In Sweden, more than half ofall rides happen with a speed above the legal speedlimit (Holmberg, Hydén m.fl, 1996). To reducespeed in order to increase safety requires measureswhich influence a driver?s motives for his orher choice of speed even if these are not rational(Boverket, 2002).

The well-being of employees has become a key concept in the rhetoric of the company boards and business literature of today. There is however not much statistic evidence of a connection between economic results and the perceived working climate. This thesis sets out to investigate whether there is a positive correlation between economic results and working climate on a work group level. It also aims to study which specific working climate factors influence the results. In order to meet its purpose this thesis analyzes employee satisfaction questionnaire data and economic results from more than 300 work groups.