Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

The essay?s main focus has been to investigate and analyze the political actions behind the 2015?s grade compromise; an agreement to introduce grades from the fourth year in primary school. Through a game-theory analysis, mainly based in Leif Lewin?s and Jörgen Herman's research on rationality in politics, this study examined the grade debate  during a fifteen year period. The primary task has thereby been to explain the grade compromise through game-theory.

When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.

In Sweden there is scepticism if there really is a difference between the two biggest political parties, the Moderate/Conservative party and the Swedish Social Democrats. The voters feels that the arguments used by both parties are more or less the same and that it does not matter on whom you vote. Hence I am going to compare the parties? policy programs, developed by the members in each party, by an analysis of ideas to see if the two parties are so similar that they hardly are two different options, or if there is a divergence between the two. My choosing of the parties? policy programs comes from a decision to look at the members? party, they are the authors of the programs, the core. I have to admit I am not unbiased in this work.

The concept of the work-first principle (arbetslinjen) might be considered old, but still serves as the main principle as well as an instrument in the Swedish labour market and social policy today. The original idea was that work and willingness to work was to be rewarded, especially due to a common opposition against the passive receipt of grants. The general definition of work, today, is that it is something desirable that should be achieved and that unemployed primarily will be offered training or work rather than grants and subsidies. When the Moderate party re-launched themselves as Sweden's "workers' party of today", in the beginning of the 2000's, the concept was brought back into the spotlight. In the elections of 2006 and 2010, the labour market was widely debated and become a controversial issue, with the concept of the work-first principle playing a major role.The purpose of this thesis is to analyse and problematize how the concept was presented and explained in the nationwide newspapers Aftonbladet and Svenska Dagbladet during the 2010 elections, this in order to increase the understanding of the concept?s contemporary definition and policy implications.

This is a study of how democracy is affected by regionalization. The study focuses on values related to the democracy; these values are representative, transparency, participation, anchoring of decisions and accountability. The case study for this essay is the Regional Development Council of Värmland case study of Region Värmland.1997 a proposition was put forward the Swedish government about changes in responsibilities regarding four Swedish counties. It was decided that Kalmar, Gotland, Skåne and Västra Götaland County would be part of pilot project with extended regional autonomy.Region Värmland was formed at 2001 as a Region Development Council and was at 2007 transformed to a co-cooperative body. Region Värmland has an indirectly elected council, i.e.

The thesis explores how the category religion is used discursively in Swedish public debates and in what way the discourses can be related to debate-positions. The thesis also exploresquestions of power and how social identities are negotiated: which identities are madepossible ? and encouraged ? by the discourse, and which are being excluded?The specific cases chosen are: (i) the election of Omar Mustafa as a substitute member of the governing board of the Social Democratic party in April 2013, (ii) the appointment of Elisabeth Svantesson as Minister of employment in September 2013, (iii) the debate concerning male circumcision (2011-2013), and, (iv) the debate about Jewish home education(2012-2013).The theoretical and methodological perspectives used in the thesis are discourse analysis and Pierre Bourdieu?s theory of social fields, usually interwoven together. Discourse analysis is mainly used to explore how the category of religion is attached to central binaries in the debates such as faith/politics, private/public, secularism/fundamentalism, etc., and also how chains of equivalences are established. Bourdieu?s theory of social fields is used tocontextualize the discourses in the specific debates and relate them to orthodox and heterodox debate-positions.

Presidentvalet i USA baseras på personval istället för partival och detta personval inkluderar även presidentkandidatens partner. Presidentkandidaternas fruar diskuteras och analyseras idag lika mycket som presidentkandidaterna själva samtidigt som medierna diskuterar vilken av de tidigare presidentfruarna de kommer att efterlikna.Syftet med den här uppsatsen är att undersöka och analysera vilken retorik Michelle Obama och Ann Romney använder sig av i talen de ger på The Democratic National Convention respektive The Republican National Convention i ett försök att övertyga de amerikanska väljarna att deras man borde bli deras nästa president. Eftersom det visuella framträdandet bidrar till talets helhet ska även det undersökas och analyseras. Då Michelle Obama och Ann Romney har jämförts under hela valet görs det även här en komparativ analys av deras retorik samt deras visuella framträdande. En kvalitativ metod har valts för uppsatsen i form av en retorisk analys.

Titel Hundra år av svenska valaffischer: Ett kulturarv som rymmer dramatik, klasskamp, ideologiska motsättningar, propaganda, smutskastning, humor och en unik bildskattFörfattare Tina HildebrandKurs Examinationsarbete i Medie- och ommunikationsvetenskap, Institutionen för journalistik, medier och kommunikation, Göteborgs universitetTermin Höstterminen 2013Handledare Nicklas HåkanssonSidantal 44 inklusive bilagaSyfte Syftet med denna studie är att belysa förändringar i hur partierna har använt valaffischer för att locka väljare under det senaste seklet.Metod Kvantitativ innehållsanalysMaterial En databas med 1 410 svenska valaffischer från åren 1911-2010Huvudresultat Studien visar att andelen ideologiska budskap minskar och att andelen sakfrågor ökar över tid. De sakfrågeområden som dominerar är arbetsmarknad och social välfärd. Partierna är i huvudsak trogna sina ideologier, vänsterpartierna i något högre grad än höger- och mittenpartier.Tillsammans med sakfrågor används logos, till ideologiska budskap används pathos. Kombinationen sakfråga & logosargument används främst av vänsterpartier under åren 1911-1985 sedan av mittenpartier, 1988-2010.Kombinationen ideologi & pathos används mest av högerpartier (1911-1973), sedan av vänsterpartier (1976-2010). Layouten består i 24 procent av affischerna endast av text och det finns en ökande trend att använda textaffischer, 60 procent består av text & bild.

This report describes an bachelor thesis work which is performed in cooperation with SVIA that develops and sells automation solutions for the manufacturing industry. The thesis purpose was to evaluate the machine FeedLine to find opportunities for improvement in the product?s design that could lead to more standardization and thus improving the efficiency of manufacturing and assembly.Based on these basic issues suggestions for improvements were developed:How can the design of FeedLine be improved to facilitate the assembly?Can more standardization be imposed on FeedLine?s design to enable more stocking of standard components?An initial pre-study was conducted to evaluate FeedLine?s to find opportunities for improvement in its overall design. During the pre-study staff at SVIA and two of its clients was interviewed. Based on information gathered during the interviews and observations by the authors improvements was amendments.

Den här uppsatsen undersöker hur medielogik och public service-värdena uttrycks i SVT:s partiledarutfrågning hösten 2010. En totalundersökning i form av kvantitativ och kvalitativ innehållsanalys är gjord av samtliga partiledarutfrågningar som sändes i SVT veckorna före valet, samt respektive partis valmanifest. Fyra frågor mättes först kvantitativt och analyserades därefter kvalitativt med utgångspunkt i vilka medborgargrupper som synliggörs, hur partiledarnas privata angelägenheter exponeras, hur valmanifestens innehåll överensstämmer med de teman som journalisterna tar upp i utfrågningarna, samt regeringsbildningskomplikationer och samarbetssvårigheter av olika slag. I den kvantitativa analysen framkom att konsumentperspektivet dominerar, men skillnaden är stor i de olika partiledarutfrågningarna. Den personliga exponeringen av partiledarna ger minst utrymme åt dåvarande statsministerkandidaterna Fredrik Reinfeldt (m) och Mona Sahlin (s), men även åt Maud Olofsson (c).

Titel: Ris eller ros i svensk press? ? en studie av Sverigedemokraternas gestaltning i två svenska tidningar under valrörelsen 2010Författare: Emelie PetterssonHandledare: Christer ClerwallKurs: Medie- och kommunikationsvetenskap IIISyfte: Syftet med uppsatsen är att undersöka hur Sverigedemokraterna gestaltades i tidningarna Dagens nyheter och Expressen, inför valet 2010. Studien ämnar även kunna finna likheter eller skillnader i gestaltningen, i morgonpress respektive kvällspress.Teori: Studien har en tydlig teoretisk utgångspunkt, gestaltningsteorin. Gestaltningsteorin belyser mediers makt i dess olika form, på olika nivåer och med olika genomslagskraft. Studien utgår främst från Robert Entmans tankar om mediers gestaltningar.