To be able to feel a sense of belonging, people need to have the possibility to take part of the information from the society. Hearing-impaired don?t have the same possibility as hearing people when they want to take part of the information, therefore they don?t get the same benefit. This contributes to a feeling of not belonging and a sense of limitation in different social occasions. Therefore the society needs to be accessible to everyone regardless disability.

Protected Designation of Origin (PDO) is a quality control system created by the European Union (EU) to protect integrity of certain food and drinks that are produced in a specific area in a unique way. By protecting these products, the EU can certify that the traditional region-specific methods of food and drink production are preserved. The EU countries that follow such a system are mostly from Southern Europe. For instance in France, the PDO system has helped improve the income for farmers, boosted the rural development and assured protection for farmers against the abuse of their brand and the selling of their products by outsiders. In Sweden, there are no PDO products yet, instead there is Protected Geographical Indication (PGI) and Traditional Speciality Guarantee (TSG) that are not as protective as PDO.

This report discusses the IT archetypes "governance strategy" and how it could be linked to the IT benefits at the company. The study is based on IT investments that have taken place in ten banks operating in Sweden today, where the reality was modeled on the basis of a questionnaire survey and an additional interview. The aim was to examine whether it is possible to find any correlation between the governance in the banks and obtained benefits for an IT investments.While the competition is intensifying in most companies there is a greater demand for efficiency in IT. The need for IT solutions is greater than ever and the number of IT investments is increasing significantly in most workplaces today, especially on banks. But even if the investments are increasing in numbers it does not necessarily mean that all types of investments are effective and beneficial to the company.

The purpose of this study was to examine knowledge within the social services. We narrowed the study down from general knowledge to scientifically produced knowledge and how the social workers relate to such knowledge. We aimed to see how the social workers perceive different knowledge and how they relate to the different sources of knowledge. We also examined the different factors that will enable and motivate social workers to stay updated with scientifically produced knowledge that is relevant to their work. We also examined what limits the ability or motivation for renewing ones knowledge.

Syftet med denna studie var att identifiera problem och behov som byggare i Sverige stöter på i sin vardag samt anordna en workshop där produktutveckling utifrån dessa behov diskuteras, samt hur denna information kan användas i produktutvecklingen. Studien grundar sig i teorier om innovation, behov och kvalitet, behovsidentifiering, innovationsspridning, produktlivscykel och metoden NABC: Need, Approach, Benefit, Competition. Grunden till arbetet är en föreställning att produktanvändare har behov som dem själva inte är medveten om. Genom att utgå från dessa omedvetna behov kan en bättre produkt utformas. Empatisk design (deltagande observation) användes för att kunna upptäcka outtalade behov samt skapa en god förståelse för byggarnas naturliga arbetsmiljö.

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

In the new media society, social media has become an important part of many organizations' daily lives. Organizations, whether public or private, must be where their audience is and many times, these can be found on social media channels like Facebook. Leading researchers in the fields of crisis communication and relationship management believe that social media is a great tool for managing relationships between an organization and its' public, whether it's before, during or after a crisis.The purpose of this study is to examine how the Karlstad municipality use Facebook to manage civic relations before, during and after a crisis. The municipality's approach will be compared to the citizens' experiences of the municipality's communication in different stages of a crisis.The theoretical framework used in this essay is the research on crisis communication and relationship management. How these two frameworks can be integrated with social media like Facebook, is an important part of understanding how the Karlstad municipality make use of Facebook to manage civic relations and communicate before, during and after a crisis.The empirical study consists of a qualitative interview, two qualitative content analysis and an online survey.

Är införande och nyttjande av förstainsatsperson (FIP) samhällsekonomiskt lönsamt? En FIP är, i normalfallet, en deltidsbrandman som inte behöver inställa sig vid brandstationen när en olycka har inträffat då denne har ett eget utryckningsfordon och kan på så sätt fortare komma fram till olycksplats. Den här uppsatsen gör en utvärdering av fyra stationsområden i Jönköpings kommun som för FIP-verksamhet. Tidigare studier framställer att FIP har kortare responstid än nästkommande räddningsenhet. Om så är fallet är följden att räddningsarbetet kan påbörjas i ett tidigare skede och således kan det slutliga räddade värdet i en olyckssituation vara av större omfattning än vad som annars vore möjligt.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

Indications on poor understanding for the animal producers situation from the inspectors of animal welfare control have been seen in papers from farmers interest organizations. The aim of this study was to investigate what farmers view is on the animal welfare inspections done by regional Swedish authorities as well as the animal welfare inspectors work. The study investigated whether or not there were any differences between different counties in Sweden. There were also questions asked to see what animal producers thought could change in the animal welfare inspectors work so it would benefit them. The study was conducted using a telephone interview questionnaire.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Title: Creativity and blockings: Non-musicians? experiences of music making The purpose of this study was to investigate whether the ability of music-making can benefit from and/or be inhibited by extra-musical factors, such as one's own or other people's opinions, criticism, prejudice and values. An experiment was carried out, where 10 nonmusicians were instructed to solve a compositional problem (writing pieces of music to a picture) which had been expressed in two different ways, one of which (A) was intended to block creativity and the other (B) to facilitate the creative process. All subjects also had to answer a questionnaire, where their experiences in connection with the task and their attitudes towards music and composition were mapped. The result was that all subjects succeeded in composing one or more pieces of music, regardless of which instruction they had been given.

This paper is about transferring a feeling from a physical place to the Internet. The paper explores methods on how this transfer is done. Websites have a tendency to not portray the company behind it in a correct way. For companies with a distinct esthetic and work hard on their image and brand it is important that this hard work is portrayed correctly in every aspect. The problems this paper explores are: the importance of personas in a design process, methods of transferring a feeling from a physical place with design and how this can be tested, and using open-source content management systems in creating usable websites.

Corporate Social Responsibility, eller CSR har blivit något av en självklarhet hos företagenidag. Konsumenter accepterar inte barnarbete och de är miljömedvetna. Att ett företag haretiska och moraliska värderingar är inte bara viktigt ur just etiska och moraliska perspektivutan även för att kunna bygga och bevara ett starkt varumärke. Vi tycker att handeln med pälsär ett stort problem. Det finns allvarliga brister i den här branschen.

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.