Som en följd av de ekonomiska och politiska reformerna på 1990-talet i Ryssland utökades möjligheterna för internationell handel och samarbete mellan Ryssland och andra länder. När länder med olika nationella revisionssystem börjar samverka på en internationell marknad förekommer kommunikations- och förtroendeproblem, vilka kan lösas genom tillämpning av ett dubbelt revisionssystem: nationellt och internationellt. De ryska lagarna om revisionsverksamhet ? 307-?3 7§ och ? 208-?? föreskriver vilka företag som är revisionspliktiga enligt båda standarderna. Det finns dock företag som inte är revisionspliktiga, men som frivilligt väljer att ha sin verksamhet reviderad.

The purpose was to examine how the pre-schools used the public libraries in two Swedishtowns. We also examined if and how the pre-schools and the public libraries were coopera­ting.Literature showed that it is possible to stimulate children's language development and this is a duty for pre-schools and public libraries. We sent an inquiry to all pre-schools divisions in both towns. We interviewed two librarians. Our results showed that the pre-schools did use the libraries to a great extent but they didn't cooperate with the libraries in the sense that they had elaborated agreements.

The essay's purpose is to find out why municipalities engaged in local labor market policies and the study focused on a smaller survey unit. In the paper an analysis is made of the Torsås municipality's labor market policy. The work also intends to structure the political organization and their cooperation with other players. The survey methods used were interviews and a case study. The essay results are based on two interviews.

This degree project is a realization of a strategy for collaboration between an industrial designer and employed workmen of a producing company. The collaboration aims to engage everyone involved in the co-authorship of a products design and manufacturing history. The realization has taken place in an open dialogue where the designer no longer owns the design process by himself. The project has been carried out in cooperation with the company Iris Hantverk. The company is owned by the Swedish body for visually impaired and has their main production facility in Stockholm.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

Bakgrund: Utskrivning till hemmet av patienter med hjärtinfarkt sker ganska fort och ansvaret för vård och omsorg läggs då över på anhöriga vilket kan leda till obehag eller osäkerhet då de har bristfällig kunskap inom området. Hjärtinfarkten bidrar till stora förändringar i det dagliga livet för de anhöriga och patienten, vilket kan komma att påverka deras livssituation. Syfte: Att belysa hur anhöriga till patienter som drabbats av hjärtinfarkt upplevde omhändertagandet samt hur det är att leva med denna person. Metod: Datainsamling till studien genomfördes i form av litteraturöversikt. Vetenskapliga artiklar inom ämnet söktes på internationella referensdatabaser.

This report is the written documentation of a project work carried out at the Division of Engineering Materials at Luleå University of Technology in cooperation with Seco Tools AB. The project deals with the analysis of residual stresses in Ti-Al-N thin film grown on WC/Co cutting inserts. The composition of Al varied from 0% up to 75%. Increasing the Al content in the Ti(1-x)Alx N compound improves the compressive residual stresses even after annealing of the material. The experiments have been performed in a high temperature x-ray diffractometer (HTXRD) where the interplanar atomic spacing was determined in-situ and subsequent converted into stresses.

Alzheimers sjukdom är den vanligaste formen av demenssjukdom och kännetecknas av minnessvårigheter, förvirring och en försämring av den kognitiva förmågan. Alzheimers sjukdom beskrivs som en anhörigsjukdom och den mest förekommande anhörigvårdaren är maken/makan eller partnern. Syftet med litteraturstudien var att belysa partnerns upplevelse att leva i en relation med en person med Alzheimer sjukdom i det gemensamma hemmet. Metoden som användes var en litteraturstudie vilken genomfördes utifrån Polit och Becks (2012) niostegsmodell. Litteratursökningen utfördes i databaserna CINAHL samt PubMed.

Man?s impact on the environment is something that increasingly becomes topical in today?s society. Because of this, several companies have started to take interest in the effects they?re responsible for, not least considering their image. Emissions of carbon dioxide generated from goods traffic are accountable for a large part of the total emissions of greenhouse gases in the world.

The purpose of the study is to see differences and development of two institutions for social care (work science) in two countries - the University of Lodz, Polen, and the University of Lund, Sweden.The central question is, if there is any convergence between these Institutions for Social care.The method has been to use both earlier research and to have two interviews. I did interviews with two professors working at two Universities, one with professor Ewa Marynowicz-Hetka at Lodz University and the other with professor Hans Swärd at the University of Lund. I started to study relevant literature and took part of secondary material in both countries.The main result of this study is that some convergence tendencies between those two trainings exist. All of them have connection with international cooperation. There are also same forces that stopped those tendencies; one of them is tradition on institutions..

Elderly couples have a right to live together. On June 1st 2006 the Swedish government extended couples? rights, granting special consideration to elderly partners to enable them to receive care in the same home. But what happens if only one of them is eligible for care? This paper has studied how elderly couples were affected in situations where one partner was unable to continue living at home, and what measures could be taken to improve their situation.

This master thesis is about sustainable city planning and its debate. It is also concerned with networking, communication and web-based communication. Theories of sustainable development are discussed, along with the importance of communication for sustainable development. The report is directed towards landscape architects, architects, town planners, other designers and other interested readers.MotivationI believe that there is a need for an increased discussion concerning sustainability. Sustainable development is an important issue for city planners.

China is considered as one of the world?s fastest growing economies and the future of China looks promising. Even though the Chinese market attracts many new foreign companies to enter the market there are entry barriers which companies may encounter as obstacles, which will aggravate the market entry in China. As a result companies loose business opportunities and therefore it is of great importance for Swedish companies, which are planning a Chinese market entry, to identify which entry barriers that are considered to be the most difficult obstacles to overcome.The purpose of the thesis is to examine which entry barriers that are generally considered to be the most difficult obstacles for Swedish companies to overcome when entering Chinese markets and to rank the five most difficult entry barriers to overcome.Information about these entry barriers have been gathered from Swedish companies, which have carried out successful market entries in the Chinese markets, through an e-mail questionnaire.The result generally shows that the most difficult entry barriers to overcome in China were: bureaucracy, property laws, language, cultural differences and difficulties finding local partners. The ranking of the entry barriers? result shows that bureaucracy is the most difficult obstacle to overcome, followed by cultural differences, language, relations and access to distribution channels.We conclude that companies experience different difficulties overcoming these entry barriers, which depends on the companies? size, years in China, markets and if the entry barriers were considered controllable or uncontrollable.

The purpose of this qualitative case study is to explain and discover how a Swedish commune works with their external crisis communication during a large crisis. The case study revolved around a simulation exercise with Mjölby commune that was and organized by the company VSL Systems AB. The study addresses the difficulties that arise within the crisis communication, and shows witch factors that are important to consider, when you are responsible for an entire community.Our result shows that the relationship with media could be utilized in a better way and both parties could benefit from cooperation. The commune could have used varied communication channels to create more effective crisis communication which had reached a bigger group of people. The information was not adapted to the different groups to the extent it could have been..

The purpose of this study is to investigate two Handelsbanken offices and how they work in similar ways when dealing with internal communication. The goal is to answer if and in what way the managers` and the employes perceive their internal communication at the two bank officies. By a comparation between the two decentralisized officies the aim is also to study what differences and/or similarities that exists in internal communications?Are managers and employees satisfied with the communication that flows in the organization? I find it interesting to investigate in wheather there exist a similarity in the internal communication between the managers and the employees since it is a decentralized organization.I have made five semi-structured interviews with two managers at two different Handelsbanken offices. Additionally two interviews with two employes at one of the offices and also one interview at the other Handelsbanken office.By the study I have found that all respondents have a positive impression according the internal communication.