Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

This study is based on 26 essays about A Good Book, written by as many participants inSwedish classes in secondary education for adults. The object is to analyse the students'views on fiction and reading: What books they prefer, but also why and how they read.Objectivity and subjectivity in literary criticism is also discussed.Most favoured author both among men and women is Stephen King. The majority of thebooks mentioned are translated from English. The women also read historical and psychological novels while the men prefer fantasy. The question whether a book is goodor not is in the students' opinion only a matter of taste.

In 1996 a hunting test for British gun dogs was started in Sweden, based on a similar one al-ready in place in Norway. The aim of the new test was to describe the hunting ability of the dog and to use the results as a basis for selection. However, up to now, no genetic study of these data has been done. Therefore the aim of this study was to estimate genetic parameters for the traits measured in the hunting test and to investigate whether the traits can summarized into fewer overall measures. Data from trails of British gundogs between 1996 and 2005 in Sweden were used to estimate genetic parameters and environmental effects in hunting performance. British gundogs consist of five different breeds: Pointer, English setter (ES), Gordon setter (GS), Irish red setter (Irl S) and Irish red and white setter.

In this essay, I compare ten different depictions of the Irish Easter Rising of 1916. These depictions are all from books published between 1924 and 2000, which deal with a wider context of the history of Ireland or Northern Ireland. I relate the depictions to the point in time when they were written, the geographic focus of the book, and the views that the author expresses about the present and the future, and about the significance of history. The main result of my essay is that the depictions differ in a way that seems connected to whether or not there was an ongoing violent conflict in Ireland at the time the books were written. Texts written when the political violence was present, or close, in time and location, are likely to be written either in a neutral tone with concern about objectivity, or incorporating the Easter Rising events in context of an ongoing socialist struggle.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

Formal writing is an essential part of teaching Swedish and is fundamental for higher education and professional career. The aim of my essay is to research what didactic methods Swedish teachers utilizes in upper secondary school to improve students' abilities to write formal texts. I will also examine students? project papers in an attempt to measure the extent of formal word choice.  In the presentation of the literature I decided to use, for example, Per Olov Svedner?s perspective on writing as a process, Siv Strömquist?s manuals for essay writing and various literature regarding linguistic correctness and essay layout. Interviews with three upper secondary school teachers reveals that active feedback is a basis for students development regarding formal writing in both school and professional career.

AbstractThe purpose with this essay is to present a picture of the changes in religious education in Sweden, and to make comparisons between Denmark?s and the USA?s model about teaching in religion. I have consequently described the historical development, with the beginning of the establishement of the public school, inte the year of 1842. 1919, a new document about the religious education was released, wich result in some major changes. This was in a time were the debate about religion and the Lutheran State Church of Sweden authority was an issue.

Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser.

The main question this bachelor thesis aims to answer is how the public service program Tg1?s news broadcasts may look. The following questions were used to discuss thetendencies of the result: How can the distribution of the news categories appear in Tg1?sbroadcasts? Can the main news be considered as impartial and objective in its linguisticand pictorial representation?To answer the aforementioned question I chose to do a combined study, using aquantitative content analysis and a qualitative content analysis.To lead my research, I focused on two requirements underlined by public servicebroadcasters, namely, objectivity and impartiality, and diversity. The outcome shows thatthe diversity in Tg1?s broadcast is disproportionate and that the pictorial representation isnot impartial and objective without the linguistic part.

As artificial intelligence (AI) has gained more influence in recruitment, both recruitment processes and the role of the recruiter are changing. This study aims to describe and analyze how recruiters translate, use, and relate to AI in their work. Through a qualitative method based on semi-structured interviews and document analysis, the study explores recruiters? experiences, attitudes, as well as perceived obstacles and opportunities regarding the use of AI in recruitment. With a theoretical foundation in translation theory, fashion, and imitation, the study examines how AI is not only followed as a trend, but also shaped and adapted locally through translation, depending on organizational identity and needs.

Titel: Kan etisk kultur och etisk medvetenhet förbättra revisorsobjektivitet?Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Jonas Glad och Madalina ErssonHandledare: Jan SvanbergDatum: 2015 ? januariSyfte: Uppsatsen syftar till att klarlägga möjliga samband mellan etisk kultur, etisk medvetenhet samt objektivitet och har sin bakgrund i tidigare forskning inom respektive ämne. Vi undersöker om ´Etisk kultur´ påverkar ´Objektivitet´, om ´Etisk Kultur´ påverkar ´Etisk Medvetenhet´ samt om ´Etisk Medvetenhet´ påverkar ´Objektiviteten´.Metod: Arbetet bygger på en deduktiv kvantitativ metod där vi använt oss av en tvärsnittsdesign i form av en surveyundersökning med en onlineenkät som insamlingsmetod för primärdata i studien. Primärdata har analyserats med statistiska metoder i statistikprogrammet SPSS och resultatet redovisas i huvudsak i tabellform vilket sedan diskuteras mot tidigare forskning.Resultat och slutsats: Inget signifikant samband har erhållits för hypotesen att ´Objektivitet´ skulle bero på ´Etisk kultur´ eller ´Etisk medvetenhet´. Ett signifikant samband för hypotesen att ´Etisk medvetenhet´ påverkas av ´Etisk kultur´ visade sig i resultatet av vår studie.

In Sweden there are 560 000 disabled people over the age of 16, half of those are in use of some kind of mobility device.Living with a disability means that due to injury or illness you are having trouble functioning without devices or assistance in your daily life and has a big impact on the independence of the disabled user.The everyday life for disabled parents with young children are different depending on the type of disability and mobility device.Today there is no alternative to the stroller for the disabled user who use mobility advises. This causes problems when the disabled person on there own have/want to move the child.The following statement have been the cornerstone for this project: How to make it possible for a wheelchair user to move a child, in the 0-2 year, for longer distances with a focus on independence and safety for both adult children?Due the process, of industrial design, this question and problem have been solved during 10 weeks. The process have contained parts as meeting with users, analyzing, concept development, evaluations, mock-up making, testing, shape & color development etc. This in the end have resulted in a full scale model of the appearance of a proposed product.The result is a stroller witch can be connected to the users specific wheelchair due two one time adjustments.

Syfte: Syftet med denna studie är att förklara hur revisionsbyråers storlek påverkar kravprofiler vid rekrytering.Metod: För att få fram resultat för den empiriska analysen har ett positivistiskt synsätt, en deduktiv ansats och en kvantitativ metod använts.Teoretiskt perspektiv: Studien har använt sig utav tidigare teori som rör ämnet. Teorikapitlet innehåller information om kravprofil och byråstorlek.Empiri: Studiens empiriska material är baserad på en enkätundersökning som genomfördes på byråernas personal- och rekryteringsansvariga. Svaren av enkäten sammanställdes med hjälp av det statistiska programmet SPSS.Resultat: Analysen visade att det inte finns några skillnader mellan större och mindre byråers kravprofiler..

Formal writing is an essential part of teaching Swedish and is fundamental for higher education and professional career. The aim of my essay is to research what didactic methods Swedish teachers utilizes in upper secondary school to improve students' abilities to write formal texts. I will also examine students? project papers in an attempt to measure the extent of formal word choice.  In the presentation of the literature I decided to use, for example, Per Olov Svedner?s perspective on writing as a process, Siv Strömquist?s manuals for essay writing and various literature regarding linguistic correctness and essay layout. Interviews with three upper secondary school teachers reveals that active feedback is a basis for students development regarding formal writing in both school and professional career.

This study aims to gain greater knowledge about the use of framing in local sports journalism. We did this by doing a qualitative content analysis of the local Swedish newspaper Barometern/OT and it?s coverage of the largest local football team, Kalmar FF. We randomly selected six of the team?s games during 2014 and analysed all the texts that had to do with the games, except for shorter texts and texts that are supposed to be based on personal opinions, such as chronicles.