År 2014 blev komponentavskrivning ett krav för alla bolag som följer K3-regelverket och har materiella anläggningstillgångar med komponenter av betydande värde. K3 är ett principbaserat regelverk vilket innebär att företagen behöver göra sin egen tolkning för hur det ska tillämpas. Den nya redovisningsförändringen innebär att organisationerna måste anpassa deras nuvarande regler och rutiner efter det nya regelverket.Syftet med denna uppsats är att skapa ökad förståelse för förändringsprocessen vid införande av en ny redovisningsstandard och att bidra med större medvetenhet kring dess komplexitet. För att uppnå syftet så användes i studien en kvalitativ metod där det genomfördes sex semi-strukturerade intervjuer. Intervjuerna genomfördes med kommunala fastighetsbolag i Västra Götalands län som alla nyligen infört komponentavskrivning.

In this interview study I have examined eleven Swedish advertisers and professional communicators and their view of ethics in the advertising industry. The purpose of the study was to shed light on how they see their ethical responsibilites, as well as trying to understand how they reason in regard to ethics as a whole. The main research questions regard the distinction between business and economic responsibilities towards their clients and societal ethical responsibilities, which ethical questions are of importance to them, and how they believe the industry should be regulated.The theoretical framework of the study uses media ethics, social responsibility theory, media accountability theory, and stockholder and stakeholder theory as its base. The study was performed using a qualitative method through interviews and the interpretation of these. The results of the study finds that the consulted advertisers have set opinions of what they themselves would decline to work with for ethical reasons, and has also been able to identify five main categories of ethical issues that they attach great importance to.

The Animal Protection Agency was in 2006, commissioned by the Government to: Evaluate how free range animals in the winter, can be kept and managed with special emphasis to animal welfare. The Animal Protection Agency was closed later in 2006 and the commission moved to the Swedish Board of Agriculture. The keeping of free range out wintered cattle, certain basic requirement are needed: by regulation, cattle should have access to a lying hall or other building that gives protection against aversive weather and wind and should offer a dry and clean lying area. There is a possibility for farmers that get an exemption from this regulation. But cases regarding farms which have had difficulties for this exemption has led to a discussion about if the animals can get the same protection in the nature which is comparable to a lying- hall.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Abstract Title: A messy story ? a case study of Secorocs process flow of DTH-pipes Presentation date: 2010-06-02 Course: Bachelor thesis in businessAuthor: Kristoffer ForsmanAdvisor: Kjell GustafssonKeywords: Management control, process control, lean production, process flow analysisPurpose: The purpose of this bachelor thesis is to develop an overview of the process flow for a specific product, and with the help of this mapping based on a lean production philosophy show possible improvement proposals and how these can lead to a more efficient process flow.Methodology: I have used a case study of Secorocs DTH-pipes and my primary data are gathered through interviews and observations. I have used theoretical framework to establish a process flow analysis. This is to obtain data on process activities and whether they are creating value or not. This leads to a current mapping of the situation in Secoroc on DTH-pipes and then analyzed and suggestions for improvement are developed.Conclusions: That by using the above mentioned mapping of process flow of DTH-pipes, problem areas could be illustrated.

Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

Alkoholberoende och missbruk är ett omfattande problem i såväl Sverige som i övriga delar av världen. Med tanke på de fysiska, psykiska och sociala konsekvenser som missbruket leder till för både missbrukaren, och människor i hans eller hennes omgivning, finns det all anledning att undersöka möjligheter för att åtgärda detta. Syftet med detta examensarbete är att kartlägga olika behandlingsmetoder och att med psykologiska teorier om mänskligt beteende som utgångspunkt komma fram till den behandling en alkoholberoende individ behöver. Resultaten visar på att såväl personlighetsfaktorer som det sociala sammanhang individen befinner sig i har betydelse för om han eller hon missbrukar alkohol eller inte. Den sociala miljön bidrar till stor del till en alkoholberoende individs identitet och beteende.

Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.

År 2011 startade SDC, skogsnäringens IT-företag, arbetet med att övergå från en funktionsorganisation till en processorganisation. Detta har medfört förändringar i ledarskapet då tidigare avdelningschefer har ersatts med process- och resursägare. Syftet med denna undersökning har varit att identifiera förbättringsförslag för samarbetet mellan process- och resursägare vid SDC. Studien har en kvalitativ ansats då samarbetet mellan process- och resursägare har studerats. En kvalitativ ansats har valts då målet är att uppfatta informanternas upplevelser kring samarbetet mellan process- och resursägare så nära verkligheten som möjligt.

Denna studie behandlar begreppen process och produkt. Syftet är att genom ett hermeneutiskt perspektiv undersöka några bildlärares syn på begreppen process och produkt i bildundervisningen på högstadiet. Tidigare har fokus legat på elevers färdiga produkt men idag är bedömningen i bildämnet mer fokuserad på elevers process (Skolverket, 2012:3). Undersökningen genomfördes genom  kavlitativa intervjuer. Intervjufrågorna är förankrade i Lindströms (2002:4-5) process- och produktkriterier.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

During the last years, the pharmacy market undergone major changes. Re-regulation that has been done in 2009 meant that monopoly was unlocked for competition. In a market where firms offer equivalent products, increases the importance of delivery service as competitive tool to differentiate themselves among the crowd. This also applies to pharmacy market where the supplies of goods in large way consist of equivalent products regardless of the company.This case study observes the importance of delivery service in terms of competitive tool on pharmacy market by focusing on a company?s improvement in delivery service.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

This essay analyzes the production process in connection with the original play Utopia 2012, which premiered at Backa Theatre, Gothenburg, Sweden on 27 October 2012.The aim of the essay is to seek a deeper understanding of this particular production process. No universal process plan was employed when creating Utopia 2012. Therefore, taking into account artistic, technical and administrative aspects of the work, a chronological process map has also been constructed in connection with this essay, in order to clarify each step of the theatrical working process.The theoretical approach is hermeneutic, and the material is based on interviews with key individuals with different professions and functions within the working process in order to gain multifaceted perspectives and results. The interviews took place at Backa Theatre with the exception of those held by telephone with the project?s two producers, both of whom by that time no longer worked at Backa Theatre.The findings of the essay mostly indicate that, with the significant exception of director Mattias Andersson?s artistic vision, no fixed process map nor explicitly articulated common goals were employed in this particular theatre production.

The aim of this diploma work was to obtain a review of the appeal process in Sweden under the Planning and Building Act and the possibilities of appeal in the planning and building permit process. The work was intended to identify potential problems surrounding the appeal process and possible efficiency measures. The goal was to form a report that provides a satisfactory overview of the appeal process in theory and practical application as well as provide relevant concrete proposals on how the appeal process can be streamlined.Background and facts surrounding the work were taken from different types of literature and through several interviews with representatives in government, industry and politicians.The main problems related to the appeal process are in the long processing times and the high number of appeals. There is a great interest to streamline the appeals process and the government is going to launch studies in which possible future actions will be investigated.It is possible to appeal for up to two instances before you need a so called ?leave to appeal? in order for your complaint to be passed on to the next instance.