Vikarien är en person som befinner sig i den dagliga verksamheten inom skolan. Syftet med denna studie är att belysa synen på vikarien utifrån begreppen profession och kompetens. Undersökningen baseras på verksamma lärare samt personer med erfarenhet av vikariat. De frågor som arbetet utgår ifrån är följande; Hur ser lärare på vikarien utifrån begreppen behörighet och kompetens? Hur ser vikarien på sin roll och kunskap? För att finna svar på dessa frågor har metoden baserats på kvalitativa intervjuer.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

A controversial party?s entry into parliament - a review of Expressen?s depiction of the Sweden Democrats (Sverigedemokraterna)The purpose of this essay was to study how Expressen presents the Sweden Democrats, as well as reasoning about the effects this depiction could have on the citizens? opinion. Using a quantitative method I studied 122 articles, and through a qualitative method four of these could be further analyzed to reach a deeper result. The theoretical perspective that was applied in this study was primary agenda-setting and framing theory, to illuminate the power of media. The result showed that a prominent theme was to present Sweden Democrats as racists.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

Sweden?s role during the Second World War has been a matter that has been under much debate since the war?s end in 1945. The debate has however ebbed and flowed and established a discourse that Sweden was forced to give in to German demands and did so to avoid conflict that would have severely damaged Sweden. However, in 1991 a Swedish journalist Maria-Pia Boëthius published a book known as Heder och Samvete in which she explained that the Swedish concessions to Germany during the war were made out of profit rather than giving in to German demands. This sparked a debate that ended with the establishment that Sweden compromised and even broke its neutrality in favor to gain profit from the war.

Syftet med studien är att förstå revisorers attityder och resonemang kring marknadsföringen av revisionstjänster.Studien utgår ifrån en abduktiv ansats och kvalitativa metoder i form av personliga intervjuer har genomförts.Studiens teoretiska referensram innefattar teorier och centrala begrepp utifrån vetenskapliga artiklar. Begrepp som behandlas är profession, attityder och revisorers användning av marknadsföring.Det empiriska materialet är insamlat genom åtta intervjuer med revisorer runt om i Skåne. Huvudsakligen har attityder och resonemang kring marknadsföring, förändring av marknadsföring, marknadsföringsmetoder och kundrelationer jämförts och analyserats.Studiens empiriska analys visade att respondenterna refererar olika till begreppet marknadsföring, vilket kan anses vara en anledning till de positiva respektive neutrala attityderna. Dessutom iakttogs skilda attityder gentemot marknadsföring beroende på revisionsbyråns storlek. Respondenter från större byråer hade mer positiva attityder i förhållande till respondenter från små byråer..

We are currently more aware than ever about the impact of food on our health, but in the same time this trend put more pressure on the food retailers to do as much as possible to help their customers manage their weight and be healthy in general. This study aims to examine the corporate social responsibility for consumer health in food retailing, in which ways the companies promote healthy eating; in what extent they do it and also the motives for companies for corporate responsibility. The empirical study is limited to the market leading companies in Sweden, Coop and ICA, because the performance of the leading companies puts them in the strongest position to profit from shifting consumer trends, grow revenues and penetrate new markets and also enable them to make a strong case for the effectiveness of voluntary action, obviating the need for government intervention. A qualitative method was used in this study to get an accurate understanding how the food retailers take social responsibility for consumers health. The study is based on interviews with experts in the food retailers Coop and ICA, and the companies reporting in this area, annual reports, corporate responsibility reports and websites.

The purpose of this study was to examine and explain Sweden?s defence and security policy during the twenty-first century. The method that was used in this research was a case study. The material that was used were government documents focusing on this area of policy, and numerous books concerning the theoretical perspectives on international relations and defence security policy. The study is of an explaining art and the analysis explains Sweden?s security and defence policy during the twenty-first century. The analysis explains this by testing it against a liberal and a realist view on international relations. The conclusion of the study is that Sweden?s defence and security policy has been liberal during this time period ? and still is.

In a time where information overload is a fact, well formulated messages is required and communication is a big contributing element for building strong brands. In the north of Sweden, Norrmejerier is one of the big actors with dominance on the dairy factor market. Through making milk products that lands in the consumers refridgerators, they are not only working for economical interest but also for improving the nature of the north of Sweden. Through visual communication, Norrmejerier shows the consumers a beneficial view of the north of Sweden which corresponds to the populations own impression of their part of the country. This contributes to a feeling of belonging that makes strong and loyal consuments. The feeling of belonging is also reflected in Norrmejeriers commercial movies, that uses the consumers conscience to make costumers. By two group interviews and a semiotic analysis of Norrmejeriers commercial movies, this study aims to examine how Norrmejerier uses qualities of the north of Sweden when building their brand.

The aim of this master-thesis is to investigate the emergence of bureaucratic drift in connection with implementation of EU-legislation in Sweden. To narrow it down I have chosen to look at the Swedish implementation of the Working Time Directive, directive 93/104/EG. To be able to fulfil the purpose of this master-thesis I have used two research questions; [1] How did Sweden implement the Working Time Directive into Swedish law? and [2] Why did Sweden omit to correct implement the Working Time Directive? To be able to understand and explain the situation I have used the principal-agent perspective as a theoretical framework. An analysis of motives has been used as analytical method.The results from the analysis show that Sweden, in order to keep the contractual model used on the labour market, which is a part of the well known Swedish model, shirked while implementing the directive and implemented as to be able to fulfil its own agenda.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The point of interest in this study is to identify whether ethnicity is a correlating factor regarding Hungarian immigrants? development of identity in Sweden. The general aim is to increase knowledge and understanding of the conditions for the Hungarian ethnical group in Sweden to reach self-realization. The main question is whether the general view of the background of this ethnical group has a connection to their self-realization in Sweden? Since the study involves a whole group of minority, a limitation has been made to adults living in the city of Halmstad, Sweden.

Den medicinska vetenskapen och teknologin utvecklas hela tiden med syfte att förlänga livet. Beslut om bibehållen eller avslutad livsuppehållande behandling för kritiskt sjuka patienter blir en alltmer komplex och svår fråga. Sjuksköterskan har en central position inom vården att bistå och företräda patienten. Syftet med denna litteraturstudie var att beskriva sjuksköterskors upplevelse vid ställningstagande till bibehållen eller avslutad livsuppehållande behandling. Resultatet visade att sjuksköterskor upplevde brist på respekt från läkare inför sin profession, bristande kommunikation med läkare inför beslut, konflikter inom och mellan de olika yrkeskategorierna angående beslut, samt frustration då sjuksköterskan inte kan företräda patienten enligt sina egna värderingar.

Our purpose with this essay was to make a comparative study of the methadone programme in Sweden versus Denmark. We wanted to examine the issue by illustrating the historical and recent development of the drug political policy and the growth of the methadone programme in both countries.We chose to work with the following questions:1. What differences occur in the methadone programme if you compare the same in Denmark and Sweden? 2. How is the respective methadone programmes designed? 3.