In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

In this report we make an attempt to analyze where Swedish Twitter users believe the line is drawn between the private and public. Our goal is to find out what the factors are that determine what they decide to write on Twitter and what not. A survey was sent out and spread amongst Swedish Twitter users during one week to provide us with the data to answer our question formulation. The results do not draw an exact line between the private and the public but it nevertheless provides us with an idea of what users think is inappropriate to write about on Twitter. Through the study we found out that our respondents believe that it is inappropriate to write private information about others than them self.

Denna uppsats gör ett försök att skildra hur tre kommuner förhåller sig tillidrottsföreningars roll i det kommunala livet. Uppsatsen behandlar deförväntningar som de kommunala bidragen väntas generera för samhället, genomatt sätta fokusen på den bakomliggande policyn. Vidare försöker uppsatsen utrönaom det finns en gemensam syn på föreningarnas funktion i kommunerna.Detta görs utifrån en teori om hur idrottsföreningar vinner sin legitimitet tilloffentliga resurser.Studien har innefattat en komparation av tre kommuner, Lund, Landskronaoch Staffanstorp. I vardera kommun har även tre innebandyföreningars syn på sinroll undersökts..

The European Union is originally an economic organization that has developed into including more social and cultural questions. These questions are especially important when the Union expands with so many different cultures and traditions to take into concideration.I have from an identity perspective studied the relation between the European Union and the candidate country of Turkey. Using theories including the Other I have discussed the relationship between us (Europe) and the Other (Turkey) and Turkey's possibilites to become a member of the Union. My conclusion will include a discussion on the basis of three dimensions; History, Economy/Politics and Religion. I believe there are hindrances for Turkey to become a member of the European Union.

The aim of this study is to look how the Social Service has handled custody issues. The study has a legal and social aspect with a purpose to investigate how the law affects the social administration as well as the family. During a period of one year a quantitative and qualitative study was performed within the social administration in a nearby community. The study focus is partly on the relationship between the law, family and society. The main questions have been: Which one of the parents, mother or father, did in fact get the custody and why? How has the children?s point of view been reported in the inquiry? A child needs a well organized everyday life in a preferably conflict free environment.

I takt med att besökare och patienter ökar måste kontinuerligt Östra sjukhuset verksamhet utvecklas. Detta medför omläggningar i trafiken och förflyttningar av verksamheter. Idag finns flertalet brister kring Östra sjukhusets fysiska planering som behöver ses över, dessa är bland annat trafikflöden, säkerhetsaspekter och parkeringsmöjligheter.Rapporten redogör för förändringar i den fysiska planeringen som förbättrar dess utformning. Genom studier av relevant litteratur och diskussioner med expertis har förslag av problemområden tagits fram. Dessa har sedan bedömts efter listor av deras respektive för- och nackdelar som kunnat urskiljas.Arbetet visar framtagandet av ett väl fungerande förslag som kan verka som en bas för idéer till nutida och framtida förändringar kring den fysiska planeringen.

The author of this report has created a Web-based invoice system and CRM at therequest of the company Webhouse.se. The purpose of the System is to makeeveryday tasks in the company easier. The system also needed to prevent mistakesand errors by managing orders and invoices.The system has been created with the company?s requests in focus. During thedevelopment of the system information security and interaction design have beenimportant aspects that have been taken into consideration.The system has been created using techniques such as PHP and MYSQL.

Denna uppsats handlar om vad som ledde fram till att IRA valde att lägga ner sina vapen och ingå vapenvila 1994. Vi har hittat flera olika orsaker vilka vi har klassificerat som interna eller externa. Här återfinns orsaker som kalla krigets slut, attitydförändringar, vinster med vapenvila och internationellt samarbete. För att förstå bakgrunden har vi även tittat på vikten av en avväpning i en fredprocess samt hur Sinn Féin och IRA är sammanlänkade. Slutligen har vi även gjort en applicering av våra resultat på en terroristgrupp vilken delar många av IRAs drag, PLO, men även tittat på en grupp vilken inte är så lik, ETA..

Westhelicopter INC. has an aviation workshop providing qualified helicopter maintenance in accordance with PART-145. Maintenance and administrative base is situated in Luleå at Kallax airport. The types that Westhelicopter INC are currently authorised to service are: Eurocopter AS 350 Base/Line Maintenance, Eurocopter EC 120 Base/Line Maintenance and Robinsson R44 Base/Line Maintenance. The thesis work has been to make new maintenance programme for Westhelicopter INC. This maintenance programme will be used to follow-up the time of the components, service bulletins and ADs.

Barn och trygghet i förskolan ? en studie om förskollärares uppfattningar om trygghet hos små barn i stora förskolegrupper.Syftet med undersökningen är att beskriva och synliggöra hur förskollärare resonerar kring små barn och trygghet i stora barngrupper i förskolan. Det har skett kvalitativa intervjuer med fyra förskollärare på tre olika förskolor som alla har haft grupper som överstigit tjugo barn och i åldrarna ett till fem år. Resultatet visar att barngruppens storlek har betydelse för de små barnens känsla av trygghet i förskolan och samarbetet med föräldrarna är betydelsefullt när det gäller barnens trygghet i förskolan.Antal sidor: 28Children and their secureness at preschool ? a study of preschool teachers? opinions about small children?s sense of security in large preschool groups..

The purpose of this study has been to look how pedagogic process interacts in horse riding lessons. In order to research this problem I have used an ethnographic approach and during a week I observed ten riding lessons in two separate Riding house in the south of Sweden. In my theoretical frame I have used Michel Foucault ?Discipline and punish? as a toll to make clear how dominance and submission is present and active in the horse riding education. The conclusion shows how dominant power rules by its presence and creates submission, stability and feeling of security. The discipline is used to create a feeling that will bring the riders to new experience and develop their talent.

The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay?s timeframe.The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

Den ojämlika representationen i våra folkvalda församlingar är ett demokratiskt problem. För att alla grupper i samhället ska få sina intressen tillgodosedda krävs en representation som speglar samhället, dess intressen och åsikter. Könskvotering kan ses som ett svar på problemet med ojämlik representation. En diskussion av medborgarskap är viktig för att förstå innebörden av representation och dess betydelse.Den här uppsatsen är en forskningsöversikt som klargör hur forskningsläget ställer sig till frågan om ojämlik representation och könskvotering som en lösning. Vi fokuserar på de argument som styr den vetenskapliga debatten.

In the present case, the conception of policy hitchhiking gets evaluated in terms of its implications for democracy. This task is executed through the accomplishment of a case study of the use of social- and environmental clauses in the Swedish competitive tendering.A useful definition of policy hitchhiking, including different types of actors, is created.Through the defining of democracy and policy hitchhiking, the author comes to the conclusion that policy hitchhiking in some respects does meet democracy values.The thesis? result can in some sense be regarded as a contribution to the pursuit of knowledge of how power is distributed in the society and how the current distribution can be explained and understood..

This essay deals with the paradox of why the immigrants in Sweden, despite their considerable size of 12 % of the population and common interest and living opportunities, haven?t mobilized politically in any significant way. The aim with this essay is to reach a theoretical understanding of why this paradox exist. By the use of a critical case and a theoretical model, based on theories of collective action, the conclusion of this essay is that, despite the fact that the immigrants have a common interest and an organizational structure, the immigrants in Sweden has not mobilized politically in any significant way. The main reason for this is that they have a weak common identity and they don?t have the structural opportunities to act..