Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

SMTP, the current protocol for sending electronic mail (e-mail) over the Internet, has for many years suffered from several problems and limitations. When it was designed, well over twenty years ago, the requirements for e-mail were very different from those of today. A message was a text message in English, and both user and machine were explicitly named in the address. The protocol was not designed to transfer other types of messages, and no mechanism was included to verify the identity of the sender.In order to solve these shortcomings, a new e-mail protocol needs to be defined. This report specifies a basis for what such a protocol may look like.

SummaryAt the start of my employment at the Swedish National social insurance office I was a bit confused because there were two categories which I defined as belonging to the same category (working handicapped) but it wasn?t so. The persons I where going to meet was defined as having incapacity to work and therefore, they were defined as not standing to the labour markets conversion. They were defined as being to sick for being at the labour market. The aim of this work is to shed light on what grounds a decision concerning a person which will be categorized as incapable of working and looking at the categorized person?s status.

The purpose of this study is from a case study develop a model that aims to cost effectively improve productivity in a manufacturing production process. The study highlights the importance of having knowledge about customer needs and using a holistic process perspective when improving productivity to identify the relations between the process stations and by this find problems that cause waste and losses in productivity. Tools and methods used to make production more efficient such as single minute exchange of die, spaghetti diagram, 5s and master production schedule is presented an applied in the model to see how these effect costs, productivity etc.Maintenance effects on quality and productivity in a manufacturing company will as well be covered in this thesis. The results and conclusions finally reveals how the process improvement tools, maintenance and production planning for example effects each other and why it is important to establish an attitude in the company where continuous process improvement should be emphasized..

This study is set out to examine if there is any kind of influence between the EU and Swedish gender policy. More specific the Swedish efforts within the gender policy area, especially in the area of social policy and employment, during the Swedish presidency in the Council of Ministers 2001. And also to examine the impact of Europeanization in Swedish gender policy. We have decided to delimit our study to care of elderly and children when it comes to the area of social policy. We are using a descriptive, examining qualitative method.

This paper is an assessment of whether the Nordic countries constitute an optimum currency area (OCA) or not. Hodrick Prescott-­?filtered data of real Gross Domestic Product (GDP) and rate of employment are used to investigate the similarity of business cycles between the target countries through a series of correlation analysis with Sweden as the base reference country and also by using a linear regression model. Additionally there is an evaluation of trade volume and labour mobility between the countries. Our results indicate that Iceland had the least similar business cycles within the Nordic countries and that the area should therefore possibly comprise Denmark, Finland, Norway and Sweden. .

Syfte: Syftet med studien är att undersöka hur användning av LAS företrädesrätt och bemanningsföretag har påverkat IF Metall och arbetsgivare inom tillverkningsindustrin. Metod: Vi har genomfört en kvalitativ undersökning i form av intervjuer samt använt sekundärdata så som böcker, tidningsartiklar, forskningsrapporter och internetkällor. Teoretiskt perspektiv: Vi har använt oss av Atkinsons teori, kapitalbindning, nyttomaximeringsteori, transaktionskostnadsteori samt psykologiskt och transaktionellt kontrakt. Empiri: I empirin redovisas arbetsdomstolens domar om kringgående av LAS. Därefter följer redovisning av intervjuer som genomförts med IF Metall, Svenskt Näringsliv, Bemanningsföretagen och tre företag inom tillverkningsindustrin. Slutsats: Vår undersökning visar att IF Metall och arbetsgivare enbart kan komma överens om ett kollektivavtal upprättas. Den nya förstärkta företrädesrätten tycks ha skapat än mer osämja arbetsgivare och IF Metall:s fackförbund emellan..

The aim of this study is to examine whether the two factors SMB and HML in the Fama-French Three Factor Model proxy for default risk. The study is based on companies noted on the Stockholm Stock Exchange between 2003 and 2008. These companies are used to create the factors SMB and HML, as well as a default risk factor we call RMS. In a first set of regressions, we examine the explanatory power of the original Fama-French model on a set of portfolios consisting of Swedish companies of different size and book-to-market ratio. The default risk factor RMS is then added to the original Fama-French model.

My purpose is to describe and analyse how care managers experience their position as middle managers in the public sector. I have used a qualitative interview method to answer this question and also to capture my six interview persons opinion and understanding of their own position as middle managers. From my six interviews I noticed some difference in their opinions about how it is being a care manger. The results show that the role as care managers have challenges such as to intertwine their own notion how the caring of the elder should be with strict politic decisions. Other challenges are the limitation of economic recourses and reorganisations.

Several reports and scientific research have shown that unemployment affectshealth negatively and that it is the young unemployed who suffer the most. Despitethis, there were not many evaluated labour market programs for young peoplefocusing both on how the labour market programs affect the job status and health,most of them were only focused on job status. Since there were not manycompilations in that direction, the essay is intended to describe the variousprograms and their impact on both job status and health. A literature-based studyhas been conducted and 15 articles have been reviewed and compiled into variouscategories using a content analysis. It turned out that the majority of the mostcommon labour market programs were represented in the scientific literature.There was also a new genre that is not mentioned in previous reports, cognitivebehavioral therapy (CBT), which proved to be one of the most successful programs.Michigan Prevention Research Center (MPRC) job search programs also showedsome positive results.

The purpose of our thesis is to understand the opportunities and obstacles that administrators in the municipalities and work intermediaries in Halland experience in their work with the introduction of newly arrived refugees in the labor market. In this study we have done 8 qualitative interviews with employees in the municipality and the employment in work intermediation in Halland to illuminate the underlying factors of why the report "A lost year" of the Swedish Integration Board shows that few newly arrived refugees get a job in the first year after they have been received a residence permit.The study showed that newly arrived refugees have it more difficult to be introduced in the labor market in Sweden. The underlying causes of the situation are many, according to those interviewed. Knowledge in the Swedish language is most important for the introduction of the newly arrived refugees'. Other factors that affect the newly arrived refugees? opportunity to be introduced in the labor market are the discrimination that exists in society.

How do we match our education with the needs of the construction line of business and the requirementsof the Swedish National Agency for education? Is there something that we have to change?In this study I have asked our former students about their opinion of our education and I have also asked them to give me their view on what a good teacher is like. I have been able to benefit a lot from their answers in my efforts to be that good teacher. This survey took place at Facebook.The answers showed that we carry on a piece of solid workmanship. But you can always improve, try harder.

This essay deals with the relationship between the influx to higher education and the situation on the labor market in Sweden. It also examines whether overeducation as a phenomenon is present among Swedish academics and if there is any obvious discrimination between the sexes. The Swedish government has an outspoken goal that at least 50% of every age group shall undergo an academic education. Therefore, they have expanded the possibilities ofobtaining one. We have used three economic theories to investigate the subject of this thesis and applied these on the statistics of 4 different educations.

With theories of creativity and aesthetic learning processes as a basis, this study explores the usage of the concept of creativity in the curriculum for the Swedish compulsory school (Lgr11) and in the various syllabi?s commentaries and the assessment guidelines for the subject of Sloyd produced by the Swedish National Agency for Education. The purpose of the study is, to examine to which extent an education and assessment that is directed towards the development of creativity among pupils in the subject of Sloyd, is underpinned and supported for in these texts, and furthermore how these wordings relate to the various other subjects? wordings about creativity. Creativity is a concept around which there is no proper consensus.