Fo?r att uppra?ttha?lla en ekonomisk ha?llbarhet inom ett fo?retag kra?vs ett ansvarsfullt fo?retagande inom organisationer, vilket skapar behov av ett systematiskt arbetssa?tt med ekonomiska styrmedel. Olika styrmedel kan vara relevanta fo?r olika syften, varfo?r valet och anva?ndandet av dem a?r kritiskt att studera. Studien underso?ker da?rfo?r genom en komparativ fallstudie vilka faktorer som pa?verkar valet och anva?ndandet av styrmedel i sma?fo?retag i Sverige.

Bakgrund och problem: Under de senast decennierna har en global harmonisering av redovisningen utvecklats. Detta har medfört att framstÀllningen av redovisningen blivit allt mer tids- och resurskrÀvande för mindre företag som blivit tvungna att anpassa sin redovisning efter komplexa och omfattande regler och rekommendationer. Detta ledde fram till att BFN skapade fyra nya uppsÀttningar av regelverk som anpassats efter företagens storlek och associationsform. Av dessa fyra utformades K2 med mÄlsÀttningen att reglerna skulle vara enkla, tydliga och heltÀckande för mindre företag i syfte att minska den administrativa bördan. K2 fÀrdigstÀlldes 2008 och har sedan införseln varit ett valfritt alternativ till Àldre normgivning.

Stockholms stadsteater (Stockholm?s city theatre) is a public theatre in Stockholm, Sweden. During the last ten years, the theatre has increased its audience by 40 percent, has been called a ?success story? by culture politicians in Stockholm as well as others in the cultural field, and is today the largest theatre in the Nordic countries. At the same time, there is a recurring debate, primarily in the national morning papers? culture sections, concerning Stockholms stadsteater.

The aim of this thesis is to study how Denmark and the Danish people has been represented in the Swedish press and which images of them that appears. For this purpose I make use of discourse analysis and discourse theory. By analysing three cases were the debate about the Danish migration policy has been scrutinized in Swedish newspapers I seek to discover different ways of looking at the world. The study concentrates on the descriptions made by journalists and others who contribute to the debate in the media. The results show an image of the Danes as a people reluctant to foreigners and restrictive in their politics.

The purpose of this study is to investigate if there is enough consideration taken to sensitive forest areas close to water or wetlands during clear cutting assignments, and to estimate the extent of damage made by forestry machines used at that time. A field and literature study is used to show how to improve and prevent the damage made in the wake of the machines. This study is made for Sydved, and shall culminate in a policy to prevent ground damage during their clear cutting assignments. The areas which were part of the field studies were clearcuttings on fine grained soil close to water and wetlands. The purpose was to find out if the water had been affected, what had been done to prevent ground damages and what more could have been done. The results of the field studies show that more work needs to be done to reach up to expectations. More information about the assignment area, better planning of sensitive regions, and strengthening of the main haul roads with brush are some of the improvements that can be done. There is also a need for more exact guidelines, follow-ups and education for everyone involved to have the same goals and understanding to prevent ground damage..

This essay analyses the national standard for maintenance aid and if itŽs compatible with the standards set in the government mould.As new-liberal ideas get more scope in the Swedish policy the analyses focus consisted in seeing about the social contribution been changed, and if the standards in the government mould have lost their worth.The national standard is not edified on the basis of subsistence levels, but becomes paradoxical when numbers of welfare recipients is the measure used in order to measure poverty, concurrent as the government mould aims to protecting every citizen?s welfare.The study analyses a type of society that has emerged during a period of time. In a normative analysis concepts are set in relation to each other where, the analysis presents standards that are vague. If the standards in the government mould are presented as something valuable and get their worth back in the policy, perhaps also the citizenŽs in Sweden change attitude to poverty and welfare contribution.   Social- liberalism justifies social contribution and the welfare State, while new-liberalism has other opinions about what redistribution should contain.

This thesis examines the impact that the Euoropean Agricultural Policy has had on the tobacco regime during the years from the start of the Common Market Organization for Tobacco in 1970 til the days of today. The Truman method has been employed to estimate the degree of change of trade creation or trade diversion on the domestic market and also on the worldmarket. From these facts an analysis has been made to investigate how and if a new reform of the CMOT will affect the European tobacco market. Through the CMOT, the European Commission has tried to rise the quality level and the prices of raw tobacco growing in Europe. The european market value for tobacco has been rising and a marginal grade of of trade creation within the union and a grade of trade diversion to third countries has been shown since the implementation of the tobacco regime.

Abstract D Level Essay in Political Science, Spring Semester 2010 by Sangrid von Zedtwitz-Liebenstein. Tutor: Malin Stegmann McCallion. ?Democratic Accountability in Networks? The aim of this study is to highlight the problem of the democratic deficit in the private-public partnerships in Sweden. This is a comparative case study with four ideal types.

TillÀmpningen av de nya K-regelverken blev tvingande frÄn och med 1 januari 2014. För mindre aktiebolag stod valet mellan det regelbaserade regelverket K2 och det principbaserade regelverket K3. En rad studier och artiklar Àr publicerade i syfte att beskriva hur valet dem emellan bör ske. Resultaten har varierat men man har kunnat enas om att bransch, företagets storlek, konsulters inrÄdan, intressenter samt bolagets finansiella stÀllning har betydelse vid valet av regelverk. Ingen entydig bild har dÀremot framkommit om nÀr K3 kan anses ge ökad nytta för bolaget.

How stakeholders can influence EU in global environmental politics and what consequences and risks this brings are heavily debated. Some scholars argue that civil society are being disenfranchised from the global political arena while others seem to find them having influence in areas where they normally shouldnÂŽt have any influence. In this this paper I will compare the Europan Union policy on GMOs with the process in producing the Water Framework Directive using an analytical framework to study the level of stakeholder influence. Following the framework I will use two types of data namely NGO participation and Goal attainment. The data once summarized will be analyzed by using the methods of process-tracing and counterfactual analysis.My conclusions regarding both cases are that stakeholders, most notably, were able to influence policymaking in EU by using the internal revisions and by networking in smaller partnerships.

Detta Àr en utvÀrdering av hur vÀl Open Access mottagits av forskare vid humanistisk fakultet vidUmeÄ universitet. Empirin Àr samlad med hjÀlp av kvalitativ intervjumetod, intervjuerna hölls med ettantal forskare vid humanistiska fakulteten. Genom en sammanfattning av hur vetenskapligapublikationer har sett ut och förÀndrats genom historien gÄr det att se att utvecklingen rör sig mot OpenAccess. Eftersom att det i dagslÀget (2012) utformas nationell policy kring Open Access samt attforskningsfinansiÀrer börjar stÀlla krav pÄ att forskare ska publicera sina forskningsresultat i OpenAccess ? Àr det intressant att se hur vÀl Open Access mottagits av forskare eftersom det Àr de som stÄrför sjÀlva produktionen av materialet.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

The aim of this essay is to study the decision making process and implementation of the principle of political participation and influence for Roma minority in Sweden. The results regarding the decision making process is structured through a discourse influenced policy analyses. Problem picture and recommended measures in the political documents representing the decision making process are analysed through theories of minority rights and equality. The implementation is seen through, by the author given minority discourse and the work in the roma council and analysed by the same theories already mentioned.The results show that regarding the decision process the aim of art.15 in the framework convention is based on the idea of equality while the Swedish documents relates more to an idea of the right to speak for the group. Regarding recommended measures, the framework convention gives several recommendations on specific measures for political participation while the Swedish documents focuses on the general politics of the state.

Eco-design is all about improving products environmental performances throughout the products lifecycle by including the environmental aspect into the product development process. There are a large number of different tools that can be used for this, but there are several factors that can affect which one will be the best to use. Some tools for eco-design takes comprehensive studies and can only be performed by experts, while some tools can be used more time- and cost efficient and with basic knowledge. The choice of tool should be based on the company?s situation.This report describes the research of how the design and furniture company BlÄ Station could include a tool for eco-design in their product development process.

Bakgrund och problem: K2-regelverket Àr framarbetat utav BokföringsnÀmnden ochskatteverket. Detta regelverk gÀller Àn sÄ lÀnge bara för mindre aktiebolag. Syftet medregelverket Àr att det skall förenkla redovisningen och dÀrigenom minska denadministrativa bördan för de berörda företagen. Förenklingar som föreslÄs Àr delsgenom fÀrre periodiseringar men ocksÄ att företag kan anvÀnda sig avschablonmÀssiga vÀrderingar. Mindre aktiebolags frÀmsta intressenter, skatteverketoch lÄngivare anvÀnder sig av företagens externa redovisning som beslutsunderlag iolika situationer.