Denna rapport tar upp ett verkligt scenario där ett företag köpt upp ett annat och behöver slå samman sina IT miljöer. I rapporten går man först igenom teorin som behövs för att kunna planera flytten av en rad olika komponenter. Där efter tar metoden oss igenom hur flytten gjort i detta fall med de olika delkomponenterna. Resultatet av denna fusion får ses som lyckat då de uppsatta målen kunnat nås..

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Bakgrund: Inom offentlig verksamhet uppmärksammas emellanåt skandaler med mutor, bestickning och andra oegentligheter. Många organisationer lägger därför idag stort fokus på den interna kontrollen. För att den interna kontrollen ska uppnå full effekt behövs bra styrdokument. Vi finner det därför intressant att studera policies och riktlinjer avseende intern kontroll inom offentlig verksamhet. Syfte: Rapportens syfte är att studera hur policies för intern kontroll i Uddevalla kommun ser ut samt studera hur man arbetar med riktlinjerna inom olika nivåer av kommunen. Metod/genomförande: Semistrukturerade intervjuer är grunden till vår empiri där vi valt att intervjua personer som arbetar med intern kontroll eller på annat sätt har ledande befattningar och därmed är viktiga i arbetet kring den interna kontrollen. Vi har också tagit del av dokument på kommunens hemsida och intranät för att få så stor inblick som möjligt i arbetet.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

This paper aims to deepen the understanding of how the European Council frames the climate crisis and its implications for political legitimacy and policymaking. The climate crisis is one of the most pressing challenges of our time, influencing not only environmental systems but also societal structures and governance. By analyzing the European Council?s framings during the 2019?2024 strategic agenda, this research investigates how political actors shape narratives to justify actions and policies in response to the climate crisis. Through a discourse analysis of official Council conclusions, using a framework drawing on six typologies of framing, the research examines the Council's evolving narrative in the context of multiple crises, including the COVID-19 pandemic and the war in Ukraine.

Syfte: Syftet med magisteruppsatsen är att konstruera en ansats till en generell teoretisk analysmodell som kan förklara hur affärsmodeller påverkas av externa branschförändringar. Analysmodellen kommer att appliceras på TV-branschen.Metod: Vi har konstruerat en ansats till en generell teoretisk analysmodell som vi har applicerat på TV-branschen för att försöka förklara hur företagens affärsmodeller påverkas av externa faktorer som bidrar till förändringar i branschen. I vår undersökning har vi valt en kvalitativ metod, och vi har huvudsakligen använt oss av teori inom branschutveckling, värdekonstellationer och value migration teori. Vår primärdata utgörs av intervjuer med personer som arbetar inom digital-TV området i någon av de tre distributionsplattformarna. Sekundärdata har vi erhållit från artiklar, remisser samt annat material från olika instanser inom området.Slutsats: Vår ansats till analysmodell utgör en grund för att studera hur affärsmodeller påverkas av branschförändringar.

With focal point on the national directions, created by Länsstyrelsen (Swedish county administration) in cooperation with National Method support against Trafficking (NMT), this paper aims to depict the phenomena trafficking and also portray the concurrent counteracting against trafficking in Sweden that authorities exert. All involved participants in this mechanism have their particular remit and their ability to interact is hence of utmost significance.In order to fully comprehend and be able to analyze these unified operative execution-elements and processes in Sweden we also have to understand what is proceeding in the international arena. The organized crime-combine is not restrained by boundaries and continuously develop and refine methods in sexual trafficking, that has grown into an expanding multibillion industry. International counteracting is consequently a worldwide existing matter of utmost interest. Therefore we will also, in our report, present international machines such as International Organization for Migration (IOM).In regard to the proceedings in the international arena, concerning empirical and methodical techniques and information of research findings, the International Organization for Migration (IOM) occupies the leading place in the analysis.The main focus, the cornerstone of this paper, is an inquiry into the formerly relatively unknown and unexplored aspects of what happens to individuals who have been subjected to sexual trafficking in Sweden after governmental intervention implicating forced re-allocation to the country-of-origin.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

Syftet är att göra en narratologisk analys av Ett öga rött, för att se hur Khemiri använder maten i berättandet. Mycket av konflikten bygger på mat, exempelvis att huvudpersonen vägrar att äta svensk mat och och kontrasten mellan svensk mat och mat frånmellanöstern. Lösningen på konflikten innehåller också mat, då de olika matkulturerna sammanförs. Den teoretiska grunden är Mieke Bals narratologi samt teorier om hur migranter använder sin och värdlandets mat..

Syftet med uppsatsen är att studera hur lärare använder skönlitteratur i undervisningen av historia och vadsom ligger bakom valet att låta skönlitteraturen ta plats även under historietimmarna. Utifrån vad lärarnasvarar, syftar studien åt att ta reda på om skönlitteraturen står bakom det som lärarna eftersöker. Metoden för studien, är intervju och litteraturanalys. Intervjuns svar avgör vilka böcker som ligger tillgrund för analysen. För undersökningen ligger de två begreppen ?historiemedvetenhet? och ?historiskempati? som utgångspunkt.

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

With the help of large amount of archive material I have examined how Gustavsberg in Värmdö were affected by the great labor migration in Gustavsberg porcelain factory during the period 1869-1924. I have chosen to investigate how the municipality dealt with the poverty relief issue out of the labour immigration perspective. To my surprise I found out that Värmdö was not responsible for Gustavsberg in the poverty issue. The workers belonged to the factory, which had a relatively well-developed system of poverty relief in place. This is not to say that the workers received any support from the factory to any great extent.

ABSTRACT Within migration and globalization the concept of ethnic identity, religious identity and belonging have come to play a significant role in both immigrants? lives and as well in social context. Sweden, as a multicultural society has been dealing with different ethnic groups of immigrants and the way these minority groups perceive themselves to be and how they are perceived by others in the society has also come to be of high importance. By migrating people also change their position. They often occupy inferior positions in the society when they settle down in the new country.

The aim of this thesis is to analyse the conceptualisation of the social relations of class and gender within the Social Democratic Women?s Association during the period 1972 ? 1993, on the basis of their programmes for action. The analysis of the concepts is based on an ideology critical study focusing on the manifest ideology.The study is based upon the theoretical concepts of class and gender,  The class analysis is based upon the broadened concepts of class by Erik Olin Wright and Ira Katznelson. The gender analysis is mainly based upon a Marxist understanding and a critical point of view of Marxism and feminism in the context of patriarchy and capitalism.The period of the study is where the social democracy is challenged, both by radical socialism and feminist ideology and the economic crisis during the 1980?s, as well as the possible threat of an organised women?s party in Sweden.

This thesis examines immigration policy and the problematic of the surveillance society, by analyzing the movies V for Vendetta and Children of Men. In the thesis we use visual analysis, and the theories of Michel Foucault and Nikolas Rose. Central questions to our thesis are how the movies interpret the present time, and how they have chosen to depict the surveillance society to problematize the current immigration policies. We have used thematic analysis to illustrate these questions..