Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Small hydropower plants have been an important source for electricity for many years. During the 70?s the general thought was that nuclear was the future. Around 2000 small waterpower plants were shut down. It wasn?t profitable to invest in.

An information system is something that evolves over time to enhance the company that is using it. The technology for building an information system is also evolving. New methods and new programming languages make system development easier. As new technology breaks ground and the demands of a company?s information system grow, the company will sooner or later get to a point where a change in the base of the system is necessary.

The thesis describes the following main question: Will the administrative labour during football tournaments be made easier with the help from a mobile web service or will it convey to unnecessary extra work? To be able to give a good and qualified answer to this question, the thesis will in the beginning describe how the technique for such a system might look like and also describe the existing administrative moments during a football tournament, this is too give the reader a deeper understanding for further reading. The thesis then goes on to describe a concrete system which is tested on three football tournaments. On the basis of the tests, interviews and through analysis of these the thesis will be able to answer our questions. The result which we present in the thesis have unfolded through testing of the system on three chosen football tournaments. The differences in way of labour pre and post the system have been analyzed and through interviews the value of these changes have been assessed. The results achieved in the thesis are as follows, the presented mobile web service does not only decrease the total work effort made by the tournament officials it also speeds up their work.

The presidency of the European Union (EU) is one of the most important institutional actors for the improvement of democracy and equality between the member states. To hold a presidency is a big task and for many countries a tough challenge. What makes a presidency successful? The purpose of the thesis is to examine this question using Ole Elgströms? ?four properties for defining a successful presidency? as the theoretical background. This thesis will employ a comparative framework of four countries, using size and age (age understood as ?time being an EU Member State?) as the defining factors.

At the moment, democracy enhancing projects can be seen everywhere on the municipal level. The purpose of this thesis is to explain how the city of Lund takes on this challenge, why they have chosen to carry out citizen councils and if these are a good way to intensify democracy and open communication channels between citizens, the administration and the elected officials.The theoretical framework consists of seven arguments for gaining citizen influence on policy, and as a counterweight three critical arguments that opponents of participatory democracy often use are added.After a survey over both the Swedish national trends in municipal renewal and the last years work in Lund, the analysis goes on showing that most of the arguments point to the disadvantage of the citizen councils. Even though legitimacy possibly is enhanced by the project, there are probably better ways to open up for more communication and intensify democracy in the local community..

Drawing on a broad theoretical framework that includes theories about globalisation and honourculture, this thesis aim is to demonstrate that globalisation and honourculture, constitute a conceptual network, i.e a structural relational matrix in which concepts are embedded. Being part of conceptual network, these concepts are related to each other ontologically. The idea of conceptual network, and the thesis as a whole, draw upon what has been called ?relational perspective?This study aims to show the impact of globalisation on honourculture. The study shows the importance of narrative in the construction of discursive boundaries.

This essay is a qualitative study concerned with questions about disability. I set out from a definition of disability which highlights non-disabled peoples´ participation in making a disabled person ?the Other?. My aim is to contribute to an understanding of the experiences of disabled people as well as problemize the way that normality and disability is socially constructed. The empirical material of the essay consists of qualitative interviews with disabled men and women and the essay is written with a critical perspective.

In order to attract talented consultants, Sigma, a consultant company, wanted an online game for recruitment. In the game, potential employees? skills could be tested to determine whether they are qualified for the job. This paper presents a general technique for creating such a recruitment game. The report generalizes the recruitment game to a level-based game for the web, where a player should be able to progress from one level to the next by solving a given problem.

Crisis management planning is a relatively new policy area in the European countries. It has materialized since the fall of the iron curtain and because of the increased interest to prevent wide-ranging national emergencies. In Sweden, the county administrative board has a key obligation to perform risk analysis guidelines. This assessment involves identifying crisis, planning response to the crisis and, if necessary, confronting and resolving the crisis in the geographic area of the region. The purpose of my thesis is to examine if there are any differences in crisis management planning between the county administrative boards? risk analysis guidelines.

S2 CRM is a Customer Relations Management system built in classic ASP that runs on a web server servicing customers with varying needs. The purpose of this thesis work is to convert parts of the system to the web development environment ASP.NET. The purpose is also to gain knowledge of the framework itself. The ASP.NET environment is compared with another framework, JBoss Seam, in order to understand the differences and to evaluate the possibility of using another framework than ASP.NET, when building the new system. The outcome of this comparison is that although JBoss Seam is just as good, and in some aspects better than ASP.NET, the use of ASP.NET simplifies the continuation of development on the S2 CRM product.

The purpose of this study is to examine the relations of power within the discourse of integration and my focus will be on power relations and structural discrimination. The study origins from four qualitative interviews with employees from the County administrative board as well as from the Employment office.The theoretical framework is based upon Social Constructionism, Postcolonial Theories and with an intersectional perspective. The recent critical research from The Official Report on power, integration and structural discrimination (Utredningen om makt, integration och strukturell diskriminering) is used as well as Foucault's theory of biopower which is discussed within the analysis.The study indicates that although integration often is addressed as a reciprocal process, it is still assumed that They should be integrated by Us. The present government's one-sided focus on employment has proved difficult for the employees to put into practise and when the responsibility of obtaining employment is based upon the individual alone, she/he becomes responsible for her/his own integration..

The thesis Den ?fria? rörligheten aims to give deeper knowledge to the notion of social sustainable mobility. My previous knowledge within the subject is focused around mobility being biased and therefore gaining particular groups of actors within society and leaving others worse off. Therefore I chose to do a critical analysis of social sustainable mobility and more precisely show which problems that exist and why.To start with, I have created a framework for social sustainable mobility, from which I have looked at the empirical material. The general empirical material is mostly based on mobility in Sweden also a more specific study is made of the Öresundregion.

The aim of this thesis has been to analyze and interpret several different discourses in Japan and from the findings see how the Ainu people and their existence in Japan have been defined in today's Japan and in who's interest it is to keep it this way. My findings was that the Japanese nation in all channels of society are reinforcing and perpetuating the belief that it constitutes an ethnically homogenous nation and that there exists no ethnic problems in the country. I found that schoolbooks don?t give adequate information about the Ainu people and its history, and the Japanese press is reinforcing the status quo by their selective silence and limited coverage on issues concerning the Ainu. The government has defined and legitimized the problem of Ainu within the framework of culture and tradition.

The aim of the study has been to explore certain aspects of implementation perspectives and to analyse the introduction of an environmental management system called ecoBUDGET in the Municipality of Växjö. A framework has been developed through thorough studying of earlier research in the field of policy implementation in public administrations. The framework is made up of the steering relationship between politicians and public administrators, decision making and implementation and the ability, want and understanding of how and why decisions should/could be implemented. By using this framework in combination with interviews held with individuals that host valuable knowledge and experience of the system these questions were to be answered:-What factors in the implementation process of ecoBUDGET can be seen to have facilitated alternativly hindred the integration of the environmental management system within the municipalitys administration and companies?- In what direction has the integration of a sustainable devleopment thinking for the environment thru ecoBUDGET evolved within the organisation?The result came to be that sustainable development and the strive for this is more and more amalgamated in to the everyday work within the municipal organisation and that the environmental management system is likely to have played a part in this..