Bakgrund: År 1992 trädde en ny kommunallag i kraft vilket innebar flera förändringar av den kommunala redovisningen. År 1997 kom en kommunal redovisningslag och begreppet god redovisningssed fördes in i kommuners redovisning. Seden kantas av särregler som balanskravet och blandmodellen som är politiska beslut och inte är redovisningstekniskt motiverade. Kommunallagens krav på ekonomisk balans trädde i kraft år 2000 och är en av hörnstenarna i kommuners krav på en god ekonomisk hushållning. Balanskravet innebär att kommuner ska visa ett positivt resultat.

This master thesis deals with the looting and destruction of the Iraqi cultural heritage in the wake of the U.S. invasion of Iraq in April 2003. My ambition is to analyse the narratives conveyed by journalists and intellectuals to see which truths that were established. Using discourse analysis methods, my aim is not to find an objective truth in the matter at hand, but rather to se which truths the writers put into view regarding the question of liability and the seriousness of the looting and destruction. This paper further discusses these truths from the perspectives of imperialism and of Edward Saids thoughts about Orientalism.

Before 1944 homosexuality was an act of crime and you could be sentenced to prison for up to 2 years. This law only included men, women where not thought having homosexual activities. Although homosexuality was not a criminal act after 1944 it was still on the list over Swedish diseases, a list maid by the Swedish board of social affairs.The years between 1978 and 1984 a study of the homosexual life in society was maid. The most important thing that this study showed was that homosexuality means that you love someone of your own sex, and that you aren?t different from the rest of the society, except that you choose to love someone of the same sex.The work for equality between these two groups started after 1979 when the Swedish board of social affairs took homosexuality of their list over Swedish diseases.

ABSTRACT The main purpose of IT security policies is to protect companies against intrusion and unwanted spread of information. Statistics show that IT related crimes tend to increase and because of that it is important, from the company?s side of view, to be well prepared. The IT security policy is an important part of that preparation. A lot of the crimes related to IT can be deduced indirectly to employees at the companies where the crime takes place.

The aim of the study learn about if the court assesses boys and girls on an equal basis, or if there are norms of gender constructed in society that appears in the Administrative Court of Appeal. And we want to find out how norms, in this field, are different between boys and girls. We used the judgments of the Administrative Court of Appeal and went through the descriptions of the girls and boys. What basis was used in the judgment of LVU, to do this, we used discourse analysis. We summarized all judgments and then described the outcome of each requirement in LVU, we categorized the results for three requirements, other socially destructive behavior, criminal activity and abuse.

The law which makes the purchase, or the attempt to purchase, temporary sexual services a criminal offence has been implemented in Sweden for more than six years. It appears as if very few, possibly no, sex-selling women have used the law to report men who have bought their services during these years. How can this be understood? With this thesis I suggest a new way of thinking on agency. A way which questions the traditional view on action whereby agency equals to act in certain, predefined ways.

This study aims to identify the municipalities of Hallands? methods, guidelines and policies in integration concerning new arrivals of children and teenagers. Some of the new arrivals are under the power of Swedish Migration Board and some of them are by a contract handed over to the municipalities. The evaluation is based on Michael Lipskys street-level bureaucracy which puts its focus on the lower level of bureaucrats meeting with clients. The frame is Skolverkets guideline for education of new arrivals which is more or less a way towards a common policy.

Svensk rätt tillämpar ett så kallat principalansvar. Principalansvar innebär ett ansvar för annans culpa och är med andra ord ett arbetsgivaransvar. Arbetsgivaren skall dock endast ersätta skada som arbetstagaren vållar i tjänsten. Gränsdragningen av vad som skall anses vara ?utfört i tjänsten? är dock inte tydlig i alla situationer.

Svensk rätt tillämpar ett så kallat principalansvar. Principalansvar innebär ett ansvar för annans culpa och är med andra ord ett arbetsgivaransvar. Arbetsgivaren skall dock endast ersätta skada som arbetstagaren vållar i tjänsten. Gränsdragningen av vad som skall anses vara ?utfört i tjänsten? är dock inte tydlig i alla situationer.

Denna uppsats syfte är att undersöka vilken roll olika fastighetsbolag i Malmö anser sig ha för att påverka segregationen. Vi vill se om det utförs någon styrning från företagen och om typen av ägandeform spelar någon roll för fastighetsägarnas sätt att arbeta med segregationen. Först ägnade vi oss åt litteraturstudier i det aktuella ämnet vilket vi följde upp med intervjuer i tre företag med olika ägarformer. De företag vi intervjuade hade alla olika ägandeskap såsom kommunal, kooperativ och privat. Ägandeformen har betydelse i arbetet mot segregation. Mest påtagligt är det i det privata företaget där ägaren har avgörandet om företaget skall arbeta med detta.

ABSTRACT The main purpose of IT security policies is to protect companies against intrusion and unwanted spread of information. Statistics show that IT related crimes tend to increase and because of that it is important, from the company?s side of view, to be well prepared. The IT security policy is an important part of that preparation. A lot of the crimes related to IT can be deduced indirectly to employees at the companies where the crime takes place.

The purpose of our essay is to investigate the social services work for youth with hazardous behavior. To aquire relevant information we decided to us the qualitative method. We made five interviews with social workers from different sections to get a full view of the situation. The main conclutions we came up with is the importance of the family structure, and a safe home environment with good values. Another important part is a daily meaningful occupation, for the main part in this age it is school attendance.

The purpose of this study is to examine the changes in law and other types of politicialregulation regarding unauthorized absence during the reformation of the Swedish schoolsystem in 2010. How was this ?new? approach on unauthorized absence established; whatmade it possible and which view on ?unauthorized absence? does it implicate? The study hasa discourse analytic approach in which it examines central policy documents regarding thetopic of inquiry. The study has found that the alliance-government?s education policy onunauthorized absence is pervaded by one hegemonic discourse termed the mono-culturaldisciplinary discourse.

The essay investigates juvenile offenders experiences of the sanction ?ungdomstjänst? and how it may change attitudes towards committing criminal acts. The essay introduces qualitative interviews with four juvenile offenders, which have all executed ?ungdomstjänst?. The juveniles experiences of features that can be a part of the attitude change have been analyzed with a model of the motivation process, called ?Fyra F?, and four elements of persuading, which can affect an attitude change.

Background: Throughout life, sexuality is a central aspect of being human and to experience a full and healthy. Several diseases and treatments can cause problems related to sexuality and sexual health. Despite this, research has shown that nurses, for various reasons choose not to take up the subject with their patients. Aim: The aim of this literature-based study was to illuminate nurses' experiences of talking with patients about sexuality and sexual health. Method: A literature-based study where both qualitative and quantitative studies, have been used.