Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

Examensarbetet har gjorts inom temat innovation. Syftet var att utifrån teorin se hur en innovationsprocess kan gå till inom en offentlig sektor och jämföra denna med hur Svenska institutet gick tillväga för att skapa Second House of Sweden. Frågor vi ställde oss var hur processen gick tilll och vilka konsekvenserna blev av den färdiga ambassaden. Efter en kvalitativ undersökning och en analys av det insamlade materialet kom vi fram till att en innovationsprocess inte behöver ha någon konkret början och slut. En innovation kan uppstå i ett samspel av adoptering- och genereringsprocessen.

The subject of this bachelor thesis is discrimination and unfair treatment in the employment process where employers discriminate against job applicants. The purpose of this study and research questions is to investigate and clarify the legal protection available against discrimination and unfair treatment of pregnant women and persons on parental leave during the employment process and how this protection differs between men and women. This thesis highlights the Swedish law and EU law regarding discrimination and unfair treatment of individuals. The concept of discrimination and its requisites will be accounted for and exemplified by case law. This statement will be analyzed along with the relevant case law of the EU-court and the Labor-court.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

Title Becoming involved in the planning process - from the construction workers perspective.University/Institution Halmstad UniversityKeywordsEmpowerment through participation, construction workers involvement in decision making in the planning process, knowledge management and communication in the planning process, partnering, human resource managementAimThe aim of this bachelor thesis is to provide knowledge and examine how construction workers perceive involvement in the planning process of partnering projects, what they can contribute and what they get out of the planning process.Methodology The study was conducted with a qualitative approach in the form of semi-structured interviews.          The interview studie consist of 10 interviews with construction workers who are specially educated in participating in the planning process at the company ByggDialog AB.ConclusionAll respondents are positive to be involved in the planning process. The main advantages they can see is that they are able to influence technical solutions and methods that will be used later on in the production. Therefore it is important to consider when construction workers should be involved in the planning process so that they get the chance to influence in this decisions.When it comes to the decision making the construction workers should be involved in the decisions that are related to their tasks in the production such as technical solutions, choice of methods and materials. Their main duties and working hours should be in the production.Involvement in planning does not automatically mean that the construction workers are involved in the decision making, it is up to them how much they participate.

It seems like Swedish municipalities are dominated by beliefs that all citizen participation is good for the development of local democracy. A critic of this certainty is rising among Swedish scholars of political science. However, a critic with an ambition of such generalization is harsh. Different democratic projects contents different qualities and thereby diverse problems in the democratic process. If these democratic problems within the process can be recognized, a deeper understanding can be found and in the prolongation a strengthening of the democracy.This essay examines the democratic process of Lomma municipality's democratic project of citizen participation.

For today's young adults, the experience of being in the age period 18-30 years is, compared with previous generations, quite different. There is more room for exploring and experimenting when lifestyles and life-choices are no longer predetermined, and most things are possible for today's young people. The object of this thesis is to examine young people2019s experiences in the transition from youth to adulthood and to illuminate those experiences and difficulties that take place during this period. In the study, qualitative interviews were used in four focus groups, divided up in two age categories. The results reveal that the feeling of being an adult arises in the latter part of the period, and that variations between individuals are readily apparent.

AbstractDoes Geography Matter? A Study of the Bologna Process from a Policy Transfer Perspective.Essay in Political Science (D-level) at Karlstad?s University by Beatrice Högå, Spring 2007Tutor: Susan MartonThe purpose of this essay is to generally see how theories of policy transfer can help us to better understand the process through which the Bologna Process is being spread throughout Europe, and to specially see if geographic placement, i.e. in the heart of Europe, plays a role in how well and how fast the Bologna Process is implemented.To be able to answer the purpose, I have used Evans and Davies theoretical model on policy transfer network to describe the Bologna Process. Furthermore, Sweden and France are the countries being examined when they differ on the independent variable. From there, I have applied an analytical tool, namely process tracing, to examine whether there are differences in the two countries? work with the implementation of the Bologna Process.I have designed six specific research questions:Have France performed more extensive work than Sweden when it comes to implement the two-cycle system?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to recognize awards and periods of study?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to quality assurance?Have France performed this work earlier?After applying the analytical tool to be able to answers these research questions, the answer to the general question Does geographic placement, i.e.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

In which ways have composing processes in music appeared over the past 300 years? How may composing processes work today? What does new technology do to this processes?The key purpose of this study is to investigate various composing processes. A further purpose is also to gain an awareness of how we use modern technology by computers and their notation programmes.The research design of this thesis includes a display of literature related to composing processes. along with an analysis of the writer?s own experiences in the area.

Quality was earlier only an issue for the company?s quality departments but today is the entire organization involved in quality- and improvements work. With the customers in focus, both external and internal, quality and improvement work should be integrated in the daily activities. The management shall state goals and visions together with a policy. Through participation the correct requirements for a successful work are created.With SPC, statistics process control, there is an opportunity to perceive variations in the process and with the correct tools make it stable.

We have produced a process mapping and from there developed a document management plan for the research service at the Labour Movement Archives and Library (ARAB) in Stockholm, Sweden. The project was conducted during five weeks in the spring of 2011 at ARAB and the resulting classification structure and document plan has been formulated and presented to the staff at a seminar. We found that the institution in some cases were suffering from an inadequate documentation in a number of the identified processes, and also in their records management and archiving. In this additional memorandum follows an analyzing discussion of activity-based document- and archive management, e-archives and process mapping. We have accordingly tried to standardize the process of research services and contribute to a more adequate document management within the institution.

In  the  constantly  changing working  life  of  today, where  emphasis  on  human  capital  grows stronger,  the  importance  of  recruiting  and  retaining  good  staff  increases.  Successful recruitment  requires  a  first-rate  recruitment  process.  In  literature  on  recruitment recommendations for successful recruitment are presented.   The  aim  of  this  study  is  to  describe  similarities  and  differences  between  these recommendations and Svenska Spel?s recruitment practice on the basis of a description of the recruitment process at AB Svenska Spel, and also to identify possible reasons for differences between theory and practice.  To  meet  the  purpose  of  this  study  literature  and  scientific  reports  have  been  studied. Interviews  with  five  HR-specialists  and  four  managers  have  also  been  conducted.  The recruitment process is therefore described out of the employer?s point of view.

Due Diligence is today an important part of the transaction process through sales of properties and isan important process for both sellers and buyers. The process intends to review an asset before atransaction to minimize the risks associated with the acquisition by detecting weaknesses and verifythe asset's characteristics. The use of Due Diligence has become increasingly common over the pasttwenty years in the Swedish real estate market and there is no indication that this trend will decreasebut rather increase. Although there is widespread use of the process both in acquisitions ofcorporations and properties, both in Sweden and in the rest of the world, it is costly for thepurchasers and the concept is far from fully developed.This thesis aims to clarify what the real estate market thinks about the potential development of theprocess itself and the role of the actors. The main question is what opportunities exist to develop theconcept of Due Diligence in real estate transactions.