Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The public sector has through the years been exposed to a rather radical alteration. The aim with this alteration has been to make the public sector more effective. It?s a dynamic society that Norrbottens läns landsting (NLL) operates in today and it is therefore of great importance that the managers get a solid foundation to rely on, since they have a central role in the ambition for efficiency. Another reason to educating the managers is that NLL can secure the future pension losses.

The purpose of this thesis is to investigate what functions the public library has for parents of small children. If and how they make use of the library and what their opinion is about it. The research questions are: Which functions does the public library have for parents of small children? How do parents of small children use the library and what opinion do they have about it? Which factors have an impact on the parents of small children and how do they influence their use of and opinion about the public library and the functions of the library? The theoretical approach is based on Henrik Jochumsen and Casper Hvenegaard Rasmussen?s model of the social room and the lifestyles and Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions. To answer our research questions we have made seven qualitative interviews with parents of small children.

The objective of this bachelor thesis is to examine how some larger Swedish public libraries reason about the use of social media as part of their activities and outreach. To attain the purpose three research-questions were established; why does the public library use social media? How does the public library utilize social media? What extra value do librarians believe that use of social media can add to the libraries? function? The methodology used in the thesis is qualitative interviews. Six interviews were conducted with librarians in charge of social media at their respective libraries. Five of the interviews were conducted by telephone and one by email.

Syftet med uppsatsen var att studera vilka idéer som ligger till grund för 2009 års Kulturutredning och om den genomsyras av de idéer som inför de administrativa förändringar som kopplas till New Public Management. Detta undersöktes genom en kvalitativ innehållsanalys av Kulturutredningens betänkande. New Public Management (NPM) är en uppsättning idéer om hur man organiserar och styr offentlig verksamhet och har påverkat verksamheter inom bland annat vård, omsorg och skola de senaste decennierna. Dessa idéer innebär ökat fokus på uppföljning och utvärdering samt att kvalitet kopplas till kostnadseffektivitet. Man sätter upp mål, operationaliserar dem till mätbara prestationer som kopplas till finansiering.

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

Kommunikationen har en central roll i samhällsplaneringen och används för att skapa visioner och mål, kommunicera till invånare och påverka beslut. I samband med Stockholmsförhandlingen hade kommunikationen stor betydelse för att lyckas förmedla behovet av tunnelbana. De konsulter som arbetar professionellt med kommunikation och anlitas för att formulera argumentationen förknippas ofta med lobbyism. När jag först började studera ämnet uppfattade jag att det finns olika definitioner av lobbyism och begreppet används slarvigt för att uttrycka aktioner som egentligen bör skiljas åt. Ett närbesläktat begrepp är public affairs, en tjänst som erbjuder kommunikativ rådgivning i påverkansarbete.Det här arbetet handlar om politisk konsultverksamhet och fokuserar på tjänsten public affairs, och kommunen som uppdragsgivare.

This essay aims to explore the development of the common foreign and security policy within the European Union as well as the recent addition of the post of High representative in the field of the common foreign and security policy. This essay will attempt to achieve this trough exploring the questions; how have the aim of the European foreign policy developed, how the forms of cooperation has within this field developed and finally what impact will the recent addition of a high representative for the common foreign and security have. My aim is to answer these questions with the help of neo-functionalism.The results that came out of this essay point to the direction that the neo- functionalist premise about spill over effects and the notion about increased supranational influence turn out to have some validity in them. The study has shown that during the time the cooperation within the field of foreign and security policy have developed it is possible to see that supranational institutions will gain influence when the scope of integration within a policy area widens and deepens..

The history of books and libraries in the Philippines starts after the arrival of the Spaniards in 1521. During the Spanish era, most of the libraries were established through the religious orders to support their own religious mission. The Americans came in the beginning of the 20th century and have had a decisive influence on the education system and the development of libraries in the Philippines. For the analysis, I have used the models of Michael H. Harris and Magnus Torstensson in their studies of library development.

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

The purpose of the paper is through a touristic view to see how the zoos have developed to modern zoss and interview Djurens Rätt and Skansen to see their view on "animal welfare". Another part of the paper is to see what the public thinks of animal welfare and if it's crucial when they choose a destination. We used a survey to see if the public has been influenced by any media in the aspect of their view of zoos. By seeing the evolution of zoos to the modern zoo, we can see how society had the power to influence. .

Public WiFi networks is one of the dominant technologies for users to get public internet access. The problem is that the networks are designed for accessability rather than security ? a problem users seldom are aware of. Users who carelessly access WiFi networks may reveal sensitive information which, among other things, can lead to an identity theft. Previous research suggests that users must be educated and informed about the risks they incur, but not how this should be done.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

The aim of this Master thesis is to make a survey of the public library staff-relations at work and discuss relationship marketing as it applies to public libraries. Relationship marketing involves the establishment, maintenance and development of users and other library-related relationships, including the relations among the library staff itself. Good relations among the library staff is a necessary condition for good relations with others. The focus of relationship marketing is at the user?s needs, wants and demands instead of the library collections and services.

The purpose of this master thesis is to investigate how the public library can support adult learning through collaboration with other actors in the community. This is done by examining the activity of Linköping municipal library towards the user group adult students. The questions raised consider; the political view of supporting adult learning, the role of the public library, who are the actors in Linköping, the experiences of collaboration and finally what promotes and restrains collaboration. The investigation is done as a case study with qualitative methods. The qualitative methods was found to be the most appropriate for this study, since the majority of the empirical material has been collected through interviews.