The Swedish preschool combines both education and care from a holistic point of view. This makes it even harder for both parents and the educators to make an objective evaluation on their own preschool. In Sweden we are proud to have one of the world?s best preschools. It is regulated by the government and is obligated to undertake critical evaluation from the state and the parents that are the consumers of these services.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Objective: The objective is to examine if long terms of payment are created because of a perceived zero-sum game in the cash-to-cash cycles between companies. The study will also examine if dependence effects the dependent companies Cash-to-Cash-cycle because of long terms of payment. Scientific method: The study uses a qualitative and a quantitative method, where primary data is collected from semi-structured interviews. Additional primary data is collected from an unstructured interview with an expert in the field of which is examined. Additional data has been collected from the studied companies? Annual reports.Theoretical references: The primary theory has been Game theory, where the researchers have used this theory to analyze the behaviors of the companies.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

The purpose of this essay is to examine clergywomen?s experience of discrimination within the Swedish church as to clergywomen?s opinions about their work and their work situation and how they handle contingent discrimination. The method used in this essay is qualitative, and in order to create an understanding of the topic we have used semi structured interviews and text analysis. Three clergywomen have been interviewed and in addition to this we have studied four clergywomen's reports to JämO regarding gender discrimination. The analysis is based upon a social constructivist perspective and Hirdman's gender system theory.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s Annual reports which we compiled to see how the market comprehends.

In the year 2007 the Swedish National Heritage Board released directions for how the contractarchaeology in Sweden should carry out their work. These directions stressed that a differentapproach to the archaeological finds should be used ? that would lead to a higher degree ofselection than before. The purpose of this essay is to find the reason why this change indirections occurred, and this is done by a study of the history of the rescue archaeology inSweden. The other purpose of this essay is to examine if the excavation strategies inarchaeological excavation reports from different times, correlates with the general guidingprinciples for the contract archaeology in Sweden of that time.There are several reasons why the change in directions occurred, but it seems as the mainreasons are practical.

Lately it has become more common to question the companies? actions in how they affect their surroundings. Today, the expression ?Corporate Social Responsibility? often is mentioned in this connection. Corporate Social Responsibility (CSR), is a concept whereby companies voluntarily integrate social and environmental concerns in their business operation.In Sweden there is a big difference between different businesses when it comes to their Corporate Social Responsibility.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

The aim of this study was to find out if the use of the concepts ?terrorism' and ?organized crime' has changed after the event on 11 September, 2001 when terrorists attacked World Trade Center and Pentagon. In this study I make use of discourse theory in a way which is inspired by the writings of Winther Jorgensen and Phillips. Knowledge acquired through this research has been primarily generated from two Swedish Government Official Reports concerning questions arising from introducing secret police surveillance. In these reports, there are many opinions from authorities whom have given their thoughts on introducing new ways of policing which are very interesting to analyze.

The construction industry in Sweden has in the past 50 years had a low progress in efficiency. With a greater competition from construction firms from other countries, it is necessary to maintain the profit for Swedish construction firms. This is possible with a higher feedback of experience. This diploma work thesis examines how the two construction companies NCC and Skanska in Uppsala, Sweden handle experience feedback from previous projects and the extent to which the experience is spread and used in future projects. In this work, we examined directorial documents to see how employees shall work with feedback.

On September 4, 2013, two men were shot in the suburb Biskopsgården in Gothenburg. This was the catalysts to a very problematic autumn in both Biskopsgården as in another suburb, Hisingsbacka. The local media reports of the events were very through, where the newspaper Göteborgs-Posten took a leading role. It?s these reports which form the basis, the so called material of our essay.

In this essay there will be four text books from grade 1 studied, the first one are from the year 1976 and it will be going forward to the year 2012. The aim of this study is to see how the genders are depicted and represented, as well as what roles the genders are given. I do also want to see if there is a notable change in this over time. I will be doing a study based on the quantity of the contents, and I will also be doing a critical discourse analysis.The result of the study showed that there were more gender-based constructions that referred to women in all of the four books, which indicates that women are represented more often in these reading books. It is most common to portray the genders in their stereotypical roles, which again are present in society, but sometimes these roles are depart from what?s present in society.

The purpose of this report is to find out which crops, that are good for strawfuel, and can be grown i the area around the city of Lund. The background of this report it that Lunds energy is planning to bild a biofuelheated thermal power station in Örtofta outside of Lund. I have in the report limited me to the crops hemp, whole crop (triticale), reed canary grass, elephant grass and jerusalem artichoke. I have through a documentary research checked the crops, cultivabillity in the south of Sweden, and how they should fit, in the Scanian crop sequence. Hemp is an annual crop which probably could manage in the Scanian crop sequence. Whole crop often triticale because of it´s high yield and low rate of shed seed. Could also fit into the crop sequence of crop in Scanian. Triticale is annual, and could be grown at the same kind of fields as used to wheat, whith is why it would be possible to grow it in Scania. Reed canary grass is a reedlike grass that is easy grown at most soils.