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 capacity to extract information from vehicles has the potential to be very beneficial. Performing analysis on information about fuel usage, emission values and other driving properties of a vehicle can lead to great economic and environmental benefits.This report contains descriptions of two prominent systems for retrieving information of this nature from a vehicle, On-Board Diagnostics and FMS-Standard, and of an implementation of FMS-Standard.The conclusion drawn after this investigation is that these systems do indeed offer access to the benefits mentioned earlier, although to varying degrees and with differing prioritisation..

The aim of this work is to define the party structure of Feministic Initiative (FI). We want to examine the structure of an organization that doesn?t start out with a hierarchical order. We further intend to examine the party?s leadership; whether or not it is equal, between the three spokespersons.We find it interesting as a topic from a democratic point of view as well as to see if a flat structure could work in practice.

Bakgrund och problemdiskussion: Det finns mycket forskning om utomstående styrelseledamöter i familjeföretag och vad de bidrar med i styrelsearbetet. Det är intressant att studera utomstående styrelseledamöters roller i familjeföretagens styrelser eftersom det är styrelsen som har det yttersta ansvaret i ett företag och därigenom en viktig roll i företaget. Genom att studera de utomstående ledamöternas roller enligt Goffmans sociologiska teori så vill vi skapa förståelse för utomstående ledamöters roller i familjeföretag.Syfte: Syftet med uppsatsen är att skapa differentierad förståelse för utomstående styrelseledamöters roller i olika familjeföretag.Metod: Uppsatsen har en abduktiv forskningsansats och en kvalitativ undersökningsdesign. Den teoretiska forskningen som använts är tidigare forskning om familjeföretag, styrelser, utomstående ledamöter och bolagsstyrningsteorier för att skapa förståelse om styrelsearbetet i familjeföretag. Vi har även använt oss av Goffmans sociologiska teorier för att tolka rollen som de utomstående ledamöterna får i familjeföretagens styrelser.

In the New Testament different pictures of a Christian woman are presented, not only thepicture of someone who is nursing and caring, but also the picture of someone who is learningand being educated.Women are put into systems of gender which form them, and throughout the years the pictureof women has been that they primarily should be caring and nursing, not learning.Both of these pictures exist within the Swedish Missionary Society, a society that has not hadany constitution to comply with until 1964, which meant that each person could make his owninterpretation of the Bible and its texts.This essay examines how fifty-year-old women are pictured within the Swedish MissionarySociety 1945-1970, assuming that women who want to serve Jesus have to be prepared togive up their traditional role of nursing and caring, and focus on learning instead.The research method is qualitative, and the written sources are from a regional Christianweekly publication. The essay does not present an unambiguous picture of fifty-year-oldnonconformist women, but the results show that they are not being related to children, that themajority has a higher education than elementary school, and that many of them are addressedto as ?Mrs?..

This degree project concludes the Innovation and Design Engineering programme at Karlstad University. The project was carried out by David Brocker, Erik Hallberg and Andreas Hertzman during the spring of 2006 and corresponded to 15 weeks of work per student. Assigner was Martin Larsson at Arexor and instructor at Karlstad University was Monica Jakobsson.Arexor has a patent to a construction of an electrical skirting board with moveable wall sockets, called Electrical Track System. The lowest parts of the interior walls along the floor are today almost always covered by a conventional skirting board. Arexors patented product replaces that with the possibility to move and increase the number of wall sockets by choice along an electrical skirting board.

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

The aim of this paper was to study incoming complaints to The County Administrative Board in Västra Götaland during 2011 and examine if it was possible to see a connection between warranted and unwarranted complaints and informer, animal species and type of inadequate. In Västra Götaland, a complaint is classified as warranted if the inspection leads to a reprimand, whether it regards what was reported or not. Data were collected during three weeks through The County Administrative Board´s record system Platina and a total of 456 complaints were studied. The parameter ?complainant? was categorized into four groups according to The County Administrative Boards own division; public with the subgroups anonymous and non-anonymous, animal health staff and others.

Familjea?gda fo?retag har oftast en styrelse besta?ende av a?gare och i vissa fall, na?gon eller na?gra familjemedlemmar till a?garen. Detta kan bidra till att styrelsen inte na?r sin fulla potential. Ett flertal forskare inom verksamhetsstyrning och familjefo?retag argumenterar fo?r vikten av att tillsa?tta externa ledamo?ter till familjefo?retags styrelser.

This thesis has been carried out on behalf of IV Produkt AB and intends to set an average ratio of thermal energy losses in apartment buildings that were built during the 1960-1990. This shall be derived by analyzing the total district energy consumption that has been divided into three parts: heat energy losses (the actual heating requirements), the heating of domestic hot water and heating energy consumption for the controlled ventilation.Three different residential areas that were built during the years 1962-1966 and one that was built in 1993 has been analyzed. All residential areas are located in Växjö urban and contains between four and six apartment buildings.The analyzed objects have a mechanical exhaust ventilation systems and district heating as the heating method. No own laboratory work or experiments have been done in this thesis, the calculations have been done on the basis of parameters from VEAB, interviews with property managers, and literature studies. By calculations, we have got a result that is reported in Chapter 6.

Preschools are nowadays a big part of almost every childhood in Swedish society and the relationships that are built there are important for the child and the child?s future integration in the world of knowledge and education. The preschool teachers are therefore the first persons the child links to beyond the parent. That?s why the relations between the parent and the preschool teacher are an important and interesting aspect in the cooperation between them.

Even though Sweden is a small country which has a low rate of inhabitants is it one of the worlds leading nations of exporting products from the forest industries. The Importance of a sustainable use of the Swedish forests has been known for many years. In 1903 the first law of forestry were establish. Today the National Board of Forestry carry out inventories of regeneration result. The result of the latest inventory showed that especially the non-industrial private forest owners did not full fill the regeneration work after a clear cut.

AbstractThe purpose of this thesis is to examine the professional female members of a board in listed companies. During the 21st century the issue of female quotation into the executive boards was discussed in both the media and politically due to womens underrepresentation in these contexts.The main purpose of this thesis is to examine the professional female members of boards stories of the role models they have, what characteristics have evolved, the views of others, and the self image. In addition, we want to investigate how women perceive themselves in a male-dominated field to identify how the female identity is created at work.Through a qualitative research in the form of personal interviews, we have gathered empirical material that forms the basis of our results. The answers from the interviews have been analyzed with the help of relevant theories and a social constructionist approach throughout the thesis. For our theoretical approach, we primarily chose symbolic interactionism, identity theories, and concepts such as the glass ceiling and gender strategies to analyze the data.The result of the survey shows that there are many elements that play into how women form their identities.

The use of artificial insemination (A.I.) as an alternative to normal mating in dog breeding in Sweden are controlled by regulations from the Swedish Board of Agriculture and by ethical rules assigned by the Swedish Kennel Club. Only veterinarians, who have a specific certificate and are specially trained and educated, are allowed to perform inseminations in dogs. Each artificial insemination must be documented and reported to the Swedish Kennel Club (SKK) which, on the behalf of the Swedish Board of Agriculture, yearly presents statistics concerning the use of A.I. in Sweden. The objective of this study was to illustrate the use of artificial insemination in dog breeding in Sweden for the last decade, using the yearly reports from the Kennel Club during the period of 1995 to 2004.

Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.