Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Titel: e-Commerce and Relationships ? Customer Relationship Management This bachelor thesis is brought together to analyze the transformation from traditional marketing to Customer Relationship Management. The development in the technology world has made the marketing focus shift from products and their functionality to customers and value creation. Because of the tougher competition that developed from new channels of communication, corporations had to generate new sources of value for their customers in order to establish lasting relationships with them. Therefore we found it interesting to investigate how companies within the e-commerce business handle the transition towards customer relationship management.

In the expansion rate of the national as well as the international market, the importance of trademark has been given a central matter. The definition of what can be considered a trademark has been widened. Today?s trademark law defines a trademark as something that can be graphically reproduced. Trademarks can there for contain names, words, numbers, letters or the shape of the goods itself or the packaging.

The main focus of the essay is to investigate if bugging can be justified from two ethics perspectives, the teleological and the deontology. I?ve chosen to emanate from two specific values which I believe is especially relevant to the ethical problems of bugging, efficiency in fighting crime and the personal integrity. To be able to illustrate this conflict between different values did I do an analysis of an official report which had the task to explore if Sweden should introduce bugging as a new means of compulsion. The official report's statement was that the police should have modern instrument to fighting crimes efficient, including bugging.My examination of the report showed that they used several arguments derived from both the efficiency in fighting crime perspective and the personal integrity perspective.

The purpose of the study, "Living in Two Worlds" is to try to find out how the professionals in social work reasoning and thinking about children 0-3 years living alternate residence and how children 0-3 years are affected by form of housing . Questions are how they professional reasons and think about the type of housing, what advantages and disadvantages they consider are and the conditions under the professional must be satisfied that the child will not get hurt. Study is a qualitative study using semi-structured interviews. The theory that the study is based on the attachment theory explaining the relational processes that occurs between the child and its care person.      The results of this study show that if the parents are in great conflict with each other is important for the child cope with the alternating form of housing well or not.

The art of producing films have been around for more than a century and the technology just continues to evolve. But although much has happened in 100 years, there are also processes, theories and practices that look the same now as then. I write this thesis because I want to find the differences between the analogue and the digital way of production. This study is based on a qualitative approach because my ambition is to seek the views concerning film production processes. The advantages of analogue film is that it contains more information than the digital formats and that it has a more cinematic style.

Business Intelligence may help organizations in making the right decisions byproviding data for analysis which can be presented to decision makers. DataWarehouse which is a central part of Business Intelligence can be built in severalways but the methods presented by Ralph Kimball and Bill Inmons are considered thetwo main methods. The solution provided by Inmon focuses on integrating the entirebusiness into one large database using relational database development. Kimballhowever proposes dimensional database modeling by creating one or more data martsand integrating these using a data bus. Previous research has shown that the quality ofa Data Warehouse can be measured through critical factors such as data quality andsystem quality.

Syftet med uppsatsen är att undersöka om forumspel kan användas som ett pedagogiskt verktyg i konfliktlösande syfte i en elevgrupp samt är i enlighet med det mål som finns beskrivet i Lpo94: ?Att varje elev utvecklar sin förmåga att göra och uttrycka medvetna etiska ställningstaganden grundade på kunskaper och personliga erfarenheter?.  Undersökningen är en kvalitativ fallstudie där aktionsforskningens modell utgör forskningsstrategin. Urvalet i undersökningen består av en homogen integrerad årskurs 1-2 klass. Resultatet från undersökningen visar att forumspel är ett användbart pedagogiskt verktyg i syfte att lösa konflikter.

Abstract:Because personal assistance is relatively new in social care in Sweden we were interested in to get more knowledge in how supervisors for personal assistants worked. In our study we choosed to look into how the supervisors worked with the physical work environment for the personal assistants. The questions we wanted to found answers for in this study was, which work directions the supervisors for personal assistants have around the physical work environment, which legal provisions there were around the physical work environment for the personal assistants and how the supervisors experienced the work with the physical work environment for the personal assistants. We did a qualitative interview study with supervisors for personal assistants. We realised in our study that there were big differences in how the supervisors for personal assistants worked with the physical work environment for the personal assistants.

Background: Today there are high claims on organizations to show a positive economic view. To satisfy the demands and expectations from interested parties it is very important to carefully plan the companies tied up capital and cash flows. Purpose: The purpose with the thesis is to describe what actions organizations take to resolve the conflict between showing a positive cash flow and the need to tie up capital.The purpose is also to explain the different factors that must be considered when making decisions regarding cash flow and capital tied up. Method: A qualitative study of the actions and factors wich must be considered when decisions in swedish construction companies are made regarding cash flow and capital tied up. Results: A model of the factors and actions that affect cash flow and capital tied up in projects.

This essay is about the Northern Ireland Conflict and the Belfast Agreement. Its focus is on the development in Northern Ireland politics after the implementationof the Agreement which was ratified in a referendum. The essay is a case studywhich analyzes the progress towards an Assembly Government and powersharingbetween the unionists and the nationalists/republicans. The development is analyzed with Robert D. Putnam's theory of Two-Level Games? The essay first analyzes the changes in the unionist society where the opinion towards the agreement has been negative which depends on the concessions made by the unionist.

Trafficking är ett problem som ökat markant under de senaste decennierna i takt med det allt mer globaliserade samhället. Given den transnationella karaktären hos problemet, krävs det ett internationellt samarbete för att komma till en lösning på trafficking. Icke- statliga organisationernas arbete mot problemet är vitalt för att få ett slut på den moderna formen av slavhandel Vi gör en komparativ fallstudie över tre organisationer som, med olika intressen och syn på problemet, föreslår olika åtgärder. Genom denna fallstudie har vi som intention att se till hur dessa organisationers olika formuleringsprocesser snarare bidrar till konflikt än till samarbete. Dessa organisationer ställer vi i relation till FN, som vi menar kan verka som medlande part och ett instrument för organisationerna att få sina röster hörda..

May 2010 a project called drop-in sports was started to get boys and girlsin the ages of 13-20 more physically active and keep them away from  committing crime. With the slogan ?come as you are, whenever you want and do what you want for free ? spontaneous sports was organized. To evaluate the project a research of the activity was carried out, where two of the objectives were to investigate how responsibility and empowerment is taken. Twelve hours of observations studies were used to collect data about leadership decision-making and democratic values in forms of respect, everybody?s right to play and influence.

The present study tested the prediction that male offenders are judged more harsly than female offenders for involving in a violent crime. Three-hundred and fifty-four adult students (163 men, 190 women, 1 unspecified gender) evaluated a hypothetical crimescenario describing a violent conflict between two parties, as part of a 2 (Informants Gender: Male/Female) x 3 (Offender Gender Triad: Male/Female/Neutral) x 3 (Victim Gender Triad: Male/Female/Neutral) between-subjects design. In situations involving male offenders, compared to female offenders, the informants judged the male offenders more harshly which exposed a double standard, as we expected. Informants also believed that it was more likely that a male offender was a recidivist..

The Swedish debate regarding chat control highlights a value conflict between protecting the safety of children and preserving democratic rights such as privacy and freedom of expression. This thesis examines key arguments for and against the proposed EU CSAM-regulation, analyzing them through a normative argumentation analysis method. The analysis is based on the Swedish constitution, representing the common values of Swedish society. The study reconstructs arguments from four debate articles and evaluate them according to their relevance and validity, which makes up the arguments? total evidential strength.