Inledning: Redovisning handlar i grunden om att bolagen fo?rser sina intressenter med den information dessa beho?ver fo?r sitt beslutsfattande. Fo?r att redovisningen skulle vara anpassad efter bolagets storlek bo?rjade BFN utvecklingen av K-projektet 2004. Detta har resulterat i fyra kategorier med samlade regelverk, K1-K4.

Following the wake of the AIDS-catastrophe in the beginning of the eighties, homosexual men or 'men who have sex with men' (MSM) have been barred from donating blood throughout the planet. In this thesis I look into the different discourses at play in the context of creating the legal framework for blood donation in Sweden. Genealogically tracing the emergence of the category of MSM and mapping how the category is brought to use in contemporary negotiations on blood safety, I scrutinize how scientific truth is established within blood transfusion practice. I argue that the rationality of risk group exclusion is contingent on economical grounds, and that the foucauldian concept of biopolitics could productively be used to understand this rationality. In particular, the concept of the 'biopolitics of blood' can be employed in order to understand the reluctance from the involved actors to acknowledge the heteronormative consequences of the legal framework of contemporary blood donation..

En hÄllbar samhÀllsutveckling beror pÄ tre faktorer; naturen, mÀnniskan och samhÀllet. I dagens lÀge vill mÀnniskan minimera de pÄfrestningarna som miljön och omgivningen utsÀtts för. Det Àr dÀrför viktigt att se över hur resurserna utnyttjas. Ett bra exempel pÄ detta Àr att befintliga trafikleder inom tÀtbebyggda stÀder byggs över, sÄdana projekt kallas överdÀckningar. PÄ detta sÀtt skapas bÄde byggbar yta och negativa effekter av trafikleder minskas inom tÀtbebyggda omrÄden.

Den svenska redovisningsregleringen gÄr nu mot en fo?ra?ndring i och med det nya K-projektet som tra?dde i kraft den 1 januari 2014. Hela 97 % av de svenska sma?- och medelstora bolagen ma?ste va?lja mellan det regelbaserade K2 och det principbaserade K3 och detta kommer att pa?verka ba?de fo?retagare, redovisningskonsulter och revisorer. Syftet med denna studie Àr att undersöka hur redovisningskonsulter och revisorer förhÄller sig till ett regel- och principbaserat redovisningsverk.

The purpose of this master's thesis is to discuss how young people view their possibilities of exercising power and influence in Swedish society and politics. To accomplish this we have used several different sorts of relevant material. As an introduction, we review the development of the Swedish research concerning youths, with focus on the development in the last two decades of the twentieth century. We continue with a study of important Swedish youth-political documents, especially of the Government Bill PÄ ungdomars villkor: Ungdomspolitik för demokrati, rÀttvisa och framtidstro On the terms of the youth: Youth-policy promoting democracy, justice and hopes for the future. The Bill is the foundation of a new youth-policy in Sweden.

The aim of this master thesis is to study the relationship between general ethics and professional ethics, to attain an understanding of which values that are given priority in the profession of the librarian regarding personal encounter towards library users. The posed questions are: How can fundamental ethical principles be understood through the view of public librarians? How can policy documents regarding librarian ethics be understood through the view of public librarians? How can policy documents regarding librarian ethics be problematized in relation to fundamental ethical principles? We used four focus groups consisting of public librarians. Three theoretical frameworks create the base of the analysis; four fundamental ethical principles, ethical guidelines for Swedish librarians and recommendations for Swedish librarians in the reference service. Three main issues emerge in the study; equalistic personal encounter where the principle of justice is emphasized but also problematized, library users? integrity which mainly coincide with the principle of autonomy and finally the librarian?s professional role which are being defined by librarian specific competence to refrain violation of the principle of injury avoidance.

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.

This study looks at how probation, client experiences, and criminal policy decisions affect recidivism in Sweden. Gaining a thorough grasp of how social, organizational, and political issues interact and impact the chances of rehabilitation and reintegration is the goal. Three research questions are addressed in the study: First, what are the causes of recidivism? Second, how is probation perceived by staff and clients in terms of control and support? Thirdly, what effects do political decisions have on probation services' operations and clients' chances for recovery?? A qualitative study was conducted with semi-structured interviews with twelve respondents, eight probation clients, three probation officers and one parliamentary politician. There were six themes that discussed the issue of recidivism from different perspectives, the collected data was analyzed through thematic content analysis.

The purpose of this study is to find out how IOGT-NTO conducted the debate about the Swedish negotiations with EU concerning the accession. The essay investigates how the debate was conducted between the years 1993, 1994 and 1995. A further distinction lies in five requirements IOGT-NTO delivered before the negotiations.The material for this study lies primarily in the editorial pages of IOGT-NTO's magazine Accent. The background content comes primarily from secondary sources and deals with the temperance movement and IOGT-NTO, and dealing with the EU and the Swedish alcohol policy.In July 1991, Sweden submitted its membership application to EU and subsequently in the 1993 the negotiations began. During the same time IOGT-NTO began its debate on a possible EU membership in the Accent magazine.

År 2010 sĂ€nktes aktiekapitalkravet frĂ„n 100 000 kronor till 50 000 kronor. Samma Ă„r slopades revisionsplikten för smĂ„ privata aktiebolag. Bolagsverket framhĂ„ller att dessa tvĂ„ lagĂ€ndringar har bidragit till att fler enskilda nĂ€ringsidkare vĂ€ljer att ombilda sin enskilda firma till ett aktiebolag. Enligt Bokföringslagen Ă€r alla företag, bĂ„de enskilda firmor och aktiebolag, bokföringsskyldiga och skall vid rĂ€kenskapsĂ„rets slut upprĂ€tta antingen ett Ă„rsbokslut eller en Ă„rsredovisning. BokföringsnĂ€mnden har utformat olika K-regelverk som anger hur en sĂ„dan rapport skall upprĂ€ttas.

The concept of quality is difficult to identify clearly. Many attempts to define quality havebeen made, but the resulting definition remains vague.The quality concept (in the artistic sense) has since 1974 played a leading role in Swedishcultural policy. In the spring of 2009, a publication, named ?Kulturutredningen? waspublished. This report suggested a number of changes for the Swedish cultural policy.

Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.

I have in my thesis examined what a leisure pedagogue does in school. I have asked the questions how it is with interaction between leisure pedagogues and teachers according to policy documents and according to the interviews I did with three professionals. In the literature part I began by describing the historical background to the after-school and leisure pedagogue profession until the new teacher education in 2011th.  My theory section, in previous research and theory, focuses on interaction between leisure pedagogue and teacher. In the research part I describe the interviews I did with three leisure pedagogue on three separate occasions.

Eleven years after broking the Kyoto-protocol, the European Union still stands in the front line, combating climate change. How come the EU, with 27 diversified states, is able to integrate its members to what is widely considered the most progressive climate policy in the world? This thesis takes a closer look at the negotiations that have shaped EU climate policy. Using negotiation-models to categorize different aspects of EU climatenegotiations, several key-findings are presented. The thesis concludes that while EU entered the Kyoto-protocol with little to lose because of external factors like previous energy-reforms in key member countries, it had plenty to win in global influence and the satisfaction of an overwhelmingly Kyoto-positive public.

The law which makes the purchase, or the attempt to purchase, temporary sexual services a criminal offence has been implemented in Sweden for more than six years. It appears as if very few, possibly no, sex-selling women have used the law to report men who have bought their services during these years. How can this be understood? With this thesis I suggest a new way of thinking on agency. A way which questions the traditional view on action whereby agency equals to act in certain, predefined ways.