The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

In Sweden there are currently two separate guidelines you may use whenperforming calculations on frameworks, BKR and the Eurocodes. Although at theend of 2010 you are not allowed to use BKR any longer and only the Eurocodeswill be viable. The aim of this thesis is to explain how the Eurocodes and EKS work and alsohow they compare to the current guideline BKR. Similarities and differencesbetween these guidelines are also discussed so that the reader will get a betterunderstanding of how the Eurocodes are applied. The areas discussed are asfollows:Principles and adviceSafety ClassesSymbols and IndexesLifespanLoads and partial coefficientThe thesis also deals with the impact that this transition into a new guideline willhave on corporations, guideline costs, education and computer software. As anexample a rough estimate on what costs this transition will create on a companywith 20 employees is also included. Calculations have been performed in order to investigate how the design valuesdiffer between the two guidelines, the Eurocodes and BKR.

The subject of this study is factors that contribute to immigrants wellbeing in their new country. Our purpose was to describe and examine different factors that according to eight immigrants have contributed to their wellbeing in Sweden. Our main question was: Which factors have, according to our respondents, contributed to their wellbeing in Sweden.To achieve this, we have conducted qualitative interviews with eight different individuals. We also collected current documents and research related to the subject matter. We chose three different theoretical perspectives: Antonovsky´s Sense of coherence, Maslow´s Hierarchy of needs and Mischel´s CAPS-theory (cognitive-affective personality system) as models for the explanation of our analysis.The result of our survey was that we could detach six different categories which the respondents expressed had contributed to their wellbeing.

The aim of the current study was to examine the radical right-wing sympathizers in Sweden. To fulfill this aim, a quantitative case study on Sweden Democrats sympathizers was conducted. More specifically, this study has examined socio-economic backgrounds and political attitudes of the Sweden Democrat sympathizers. The results show that sympathizers of Sweden Democrats are higher among younger people and men. The results also show a higher support for Sweden Democrats among people with lower education and low income that also live in small towns and in the countryside.

AbstractThe topic ?The effects of music in the supermarket on consumer behavior,sales, and customer state of mind? was assessed to try and analyse the emotionaldifferences that may occur as well as the sales variations that may arise fromplaying music in a supermarket. The reason for this study is that grocery storesare very common and abundant in most neighborhoods, as is man?s necessaryconsumption of food. In almost every city grocery stores must compete hardagainst each other in order to succeed in offering the most appealing options toconsumers.

In what French philosopher Gilles Deleuze labelled Control Societies, mechanisms reminiscent of censorship ? that is, restriction of information that administrators of power wish to regulate the spreading of ? are present in the concept of copyright. This kind of censorship has theadvantage of not being scrutinized by public eyes in the way that the work of institutionalized censorship agencies such as the Swedish Statens Biografbyrå was. It is not unlikely that expanded possibilities for punishing anyone who spreads copyrighted material will result in larger and larger areas that may not be accessed, as the avoiding of conflict and repressive actions will emphasize the behaviour to take detours around information that is deemed taboo and therefore suspicious and dangerous.The ACTA trade agreement is one proposed tool for such extended possibilities for punishment. This essay does not however claim that copyright and censorship are the same ? but rather that the institutional execution of power that was previously a matter of state censorship has a lot of similarities with current and prognosticated application of copyright laws by corporations.While claiming to protect the individual, the disciplinary power executed actually aims to protect the one executing it; the purpose of the power structure is to replicate itself..

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

This qualitative study treats the construction and maintenance of balance between work and private life and how flexibility in the workplace is perceived. The study was conducted using semi-structured interviews and these have been conducted in five large companies around Gothenburg. The analysis and results are based on the phenomenographic method approach and the final results were four themes: Balance, Flexibility, Combining family and work and lifelong learning with related subcategories. The result shows that the construction and maintenance of balance between work and personal life is something that is tied to the indi-viduals and the current situation in life. Two of the most common strategies to maintain a dis-tinction proved to be planning as well as other activities, in order to move the focus away from the work.

This study examines assessment and how the teaching staff at one school reason around equivalent assessment. More specifically, it aims at studying what obstacles and possibilities the teachers identify to achieve this. Furthermore, the study wishes to gain insight about the current state of the equivalent assessment within the examined teaching staff. The study is based on five semi-structured interviews as well as previous research on the subject matter. To deepen the understanding and highlight case problems that surround assessment, the participating teachers also assess an authentic essay.

The number of elderly continues to increase in Sweden which puts pressure on the elderly care. Aproposed solution is to increase the use of information and communication technologies (ICT) inhome care to both streamline care and enable older people to manage on their own to a greaterextent. So far Västerås is the only municipality that has made a decision on an ICT solution, whichthey have chosen to call ?eHemtjänst? (eHomecare). The purpose of this paper was to investigatethe specific prerequisites and requirements for Gothenburg city regarding the potentialimplementation of eHemtjänst.

AbstractThe topic ?The effects of music in the supermarket on consumer behavior,sales, and customer state of mind? was assessed to try and analyse the emotionaldifferences that may occur as well as the sales variations that may arise fromplaying music in a supermarket. The reason for this study is that grocery storesare very common and abundant in most neighborhoods, as is man?s necessaryconsumption of food. In almost every city grocery stores must compete hardagainst each other in order to succeed in offering the most appealing options toconsumers.

ABSTRACT The main purpose of IT security policies is to protect companies against intrusion and unwanted spread of information. Statistics show that IT related crimes tend to increase and because of that it is important, from the company?s side of view, to be well prepared. The IT security policy is an important part of that preparation. A lot of the crimes related to IT can be deduced indirectly to employees at the companies where the crime takes place.

The increasing health problems in our society have been lifted to the surface and debated for quite some time now. Even though the statistics of bad health somewhat have dropped, the problems still remain. Many companies are wrestling with this and are suffering from huge financial losses due to the costs of people frequently calling in sick for work. This has resulted in an increasingly high expansion of different types of preventive measures in order to avert health problems. But far from all companies reach these goals and it is there for of high value to study how important resources can be used in a more efficient way.The purpose of this study is to achieve a deeper understanding for Health promotive services in companies and to understand which influential factors are crucial in the process of reaching successful strategic Health promotions.

This essay examines how humor is used in the making of stereotypes in the Kronlöf sister?s video SÅ JÄVLA PK! In addition I give my analysis of how power and resistance is shown in the video. Through Michel Foucault?s conception power and resistance together with Judith Butler?s theories about performativity I?d like to show how the characters you can see in the video, in addition to the humor, also put themselves in a public context. I discuss my material in relation to a number of similar and current events that concern sexism and racism in Sweden.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .