This discursive policy study has its starting point in the criticism of the Swedish gender-equality policy is depoliticised. The purpose of this study is to investigate how the Swedish gender-equality policy was problematised and designed during the 2000s. The purpose of this paper is also to investigate whether the Swedish gender-equality policy can be defined as a depoliticised policy or not. The research questions of this study are: What´s the problem of gender-equality represented to be in the specifics policies and what effects are produced of this representation? Can gender policy, as it is designed in the various policy documents, be understood as a depoliticised policy, in the sense that sex is not articulated on the basis of a conflict dimension?To find the answer of theese questions I use the method ?Whats´s the problem represented to be", which is an inductive approach where the researcher sets selected questions to its material.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

Flow measurement is one of the greatest challenges in order to calculate efficiency in hydropower. Most hydropower plants in Sweden use differential pressure methods for flow measurement. These methods are dependent on constant conditions in the waterways. A change in these conditions, like turbine improvements, prevents differential pressure methods to verify efficiency improvements. Since efficiency improvements can?t be verified by one measurement system, another method, which isn?t affected by changing conditions, can be used.

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Because of the large supply of information is today's leisure travelers very enlightened and have firsthand knowledge of what can be demanded on a hotel stay. Along with business travelers, who are not price sensitive, they place higher demands on the standards and service they require. It has become increasingly important to attract the visitors in a unique way.The purpose of this study is to reveal those aspects which hotels focus on in their business in order to keep their guests, despite the strong competition and the new demands of the changing hotel industry. The study has examined more closely if the hotels have specific concepts in their approach, if their servicescapes (the environment where the service is assembled) are designed in a unique way to attract visitors and if the hotels have special relationships with their guests.The study is qualitative and in order to answer the purpose has observations of the selected hotels and interviews with managers and receptionists been made.One of the conclusions that we reached is that the most important aspect in the hotels business is their relationship to the guests. Each respective hotel strives to have a special and unique relationship with its guests conveyed by its staff.

Babies born prematurely are deprived of normal sensorimotor stimulation when placed in an artificial environment, the incubator. The aim of this project was to design a series of products that could promote the baby?s emotional and neurological development, and to facilitate parental bonding. The products designed in this project has a theoretical basis on the research available today on cognitive and emotional development in children born prematurely. They were developed in close cooperation with a group of parents and nurses in a neonatal intensive care unit.Presence is a product collection for developmental care, consisting of a mattress, a figure and a necklace. The mattress has vibration sensors that transfer the mother?s heart beat and speakers with recorded heartbeat and her voice.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Today, we use BKR and BBK 04 when designing concrete structures inSweden, which will, in the near future, be replaced by Eurocode 2. When you are designing buildings, you will use Eurocode 2 Part 1-1 and with this new standard, some new rules and general rules will be necessary to adopt. To examine how BKR and BBK 04 tells apart from Eurocode 2 when designing concrete structures, one beam and one column with often common dimensions, is studied. The beam is designed with consideration of (considerate to) durability at bending moments, shear forces and control of cracking. The column is designed with consideration of durability at eccentric axial load and bending moments in cross section on account of (due to) geometric imperfections. BBK 04 has gone one step closer to Eurocode 2 than earlier editions and the things that are different, when calculating reinforcement, is how they use the partial factors.

The society?s view of pupils with needs of special support in nine-year school has changed over time in Sweden. The teachers? views of the pupils have had an influence of how the special education process is designed. The aim with my paper is to make a comparative study of how special education teachers in rural schools and schools in Stockholm have designed their work with pupils with needs of special support.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Norconsult AB has developed a solarhousing concept, a house designed for the warm climate in the Middle East andwith large quantities of solar panels installed. The cooling system for the house was designed in an earlier report, the purpose of this thesis is to investigate the possibility of short and long term storage of thermal energy via an underground energy storage volume.Two different designs of the storage and three different filling materials have been integrated into a model to simulate different cases. The first design consisted of pipes installed in the ground, without insulation. The second design consisted of an insulated concrete box installed to prevent thermal energy from the surrounding soil to flow towards the lower temperature regions within the storage. The three different filling materials were dry saudi sand, water saturated saudi sand and the filling material used by the client for energy storage in Sweden.The results from the simulations show that neither of the designs, regardless of the filling material, managed to extract enough thermal energy from the house to the ground to uphold the demands of indoor climate.

Holmen Skog is one of the largest forestry companies in Scandinavia and they depend heavily on a large network of forest roads for production and logistics in connection to their forestry operations. The company recently introduced a new system for planning of road management. The system will also be developed with the intention to facilitate the monitoring of actions performed by road contractors. This report will provide information to support future decisions regarding further development of the system, after its introduction. In addition to a presentation of results from interviews, the report also provides a smaller study of the different subjects associated with roads, process work and process development. The study is largely based on interviews with road contractors that perform work for Holmen Skog today.