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.

This bachelor´s thesis analyzes the video game Red Dead Redemption and the historical use of the environment and atmosphere in the game. The theory and method used is media research and social memory studies. Two questions were asked: how does Red Dead Redemeption convey and produce the historical environment and the historical atmosphere. Furthermore subqueries/criterias were used to help answer the main questions.The analysis was divided into two parts, the first part we analyze and discuss the games historical environment and the second part analyzes and discusses the historical atmosphere of the game.The conclusion is that both the historical environment and the historical atmosphere is present in the game through picture and sound, the text only works as a guide. The picture and sound live in a symbiotic relationship and depend on each other to fully immerse the player to the game.

ADHD has for a long time been perceived as something that affects children and grows away with time. American psychiatric association state that ADHD may appear differently with adolescences and adults than with children. That could lead to misunderstandings and exclusion by adults and adolescences with ADHD at work life amongst other situations. This report investigates that exclusion and tries to find what information that needs to reach certain target groups to prevent it from happen.The works focus is text design, a part of information design, and looks firstly at the factors that make good information material. Then I investigate if there is a need for more information about ADHD within working life and if so what it would contain.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Preschool is a place where children, parents and teachers meet. Preschool is for children but also for the parents, they should feel confident about the place where they leave their children. We who made this study have a common interest to examine how teachers´ attitudes to parental contact in preschool works. The purpose of this study is to examine how teachers relate to parental contact.What do the educators think of their professionalism in the profession? Do educators believe that parental contact is important? And how do they work to obtain a good parent contact?The study has three questioners holder: How does teachers relate to parental contact in preschool?What do the educators think of their professionalism in the profession? And how visible educators child development and learning in daily contact with parents?We chose to do qualitative interviews with four preschool teachers at two different preschools in Sweden, to seek answers to our questions.

Our purpose with this essay is to examine how staff that works with drugaddicts in compulsory-treatment institutions for women and men uses gender in their work. We are trying to get knowledge and understand how the staff is using their own and the client's gender in the work that they are doing. We have chosen to take focus within women's care in institutions and compare if the work is done in the same way with male clients.Our essay is based on interviews with treatment-staff. We have used a qualitative method. The interviews are made with both men and women.

AbstractMy purpose with this study is to find out if it helps children who have diffuculties with their concentration if they get to practise their motor behaviour knowledge during their day at the school to promote their learning capacity. My purpose is also to find out how schools works with motor behaviour training. To get answers to my questions have I done interviews with four educationalists and I have also used books and internet sites. Motor behaviour is of importance to how children learn things in the school, without a well working motor children gets difficulties to sit still and to concentrate. The children may put their energy at the wrong things in the classroom, when the energy instead should be need to learning things.

The thesis has two aims to first describe the phenomena by explaining how interim management works and what the charachteristics of an interim manger are. The second aim is to look at the value issue of interim management; What value does an interim manager provide to a company and how do interim managers try to capture and cultivate this?The qualitative method has been used. The interim management market analysed in this thesis can be stated to consist of three parts; the interim manager as a provider of knowledge, a client firm in need of a temporary manager, and an interim agency in between working as an intermediary/supplier. The characteristics of interim managers are; they are in general self-employers and rather generalists than specialists, meaning they are experienced and have great knowledge skills.

Do teachers? expectations of their pupils become a part in the judgement of which grade a pupil will receive in the end?Several of the polical parties in Sweden have recently been argueing that teachers should be able to give pupils a grade in how they behave in school. Several newspapers also have reported that pupils today have gotten lower results for the last few years and more pupils do not get approved in all subjects. Because many of the studies about pupils results focus on the pupils? skills, I deciced to focus on the teachers part in how a pupil get a better grade or not.In the study I have been looking at a small community in the south of Sweden.

This thesis intends to analyse conditions for a successful implementation of consociational democracy, as a democratic model in Afghanistan. The lack of critical reviews regarding the democratisation-process in Afghanistan initiated the purpose of this study.Lijpharts democracy model was used as the basis in the comparative study. Along with empirical evidence regarding how the complex process of democracy in Afghanistan is progressing, the study investigated whether the identified conditions occurred or not.The choice of which democracy model to use can be crucial for the democratic possibilities to even survive and become established in conflict-affected communities. The principle of consociational democracy is that it is an empirically based normative model that aims to organise the state in a way that works against the risks of majority domination and oppression against the minority.The empirical case study revealed that a majority of the conditions were not met, which then can counteract the possibilities for consociational democracy in Afghanistan. The study has critically examined the prospects for the success of consociational democracy in Afghanistan, and it can be assessed that there is a limited probability for a successful applying of this model..

The purpose of this paper is to study the subject Islam and Democracy and see whatcommonalities exist between the two ideas and traditions of thoughts. The subject is topicaland often highlighted by the media in the West. The Islamic voices that we hear today iscertainly not democratic, given the violence and hatred carried out by Islamic extremistsagainst the West. The investigation of this paper have shown a different direction when thereare other voices such as those investigated reformist thinkers who argue that Islam has manydemocratic elements, and even that Islam is more suitable than democracy. According to thereformists ismodel of an Islamic state is democratic and legitimate.

This report intends to analyze the difference between the original rules and a modification of the rules for the Scandinavian version of the world famous dice game yatzy (yahtzee). Several works are made previously existing strategies for yatzy and Yahtzee.The study was conducted using the optimal strategy calculated and implemented in the programming language Java. The execution of the application to create the file containing the optimal strategy was running on leased powerful servers from Amazon and took just over six hours each.A simulated player played 100,000 games based on the strategy, to obtain data which then was used to plot graphs and analyze the expected score and its standard deviation. The expected value (mean) and standard deviation of the score for the possibility of three or four throws were 233.00 ± 44.82 and 280.07 ± 41.25.In view of the results drawn the expected conclusion that the four possible throws provides increased probability of getting a high score, unlike the case where the player may only be able to throw the dice three times. The fact that the variance is lower in the case of four throw session is equivalent to that the likelihood to get close to the expected value increases..

The purpose of this thesis project is to develop a set of interactive digital solutions designed to enhance the interest and knowledge intake of visitors at Skånes Djurpark (Zoo of Scania) in Höör. The project was carried out in collaboration with Skånes Djurpark and representatives from its visitors. Our thesis is based on academic works in the fields of interaction design, exhibit design and contextual learning. Ethnographical field studies have been conducted at Skånes Djurpark with additional field studies at Tropikariet in Helsingborg, Copenhagen Zoo and Regionmuseet Kristianstad. Existing information signs in Skånes Djurpark are primarily image- and textbased, forcing visitors to divert their attention from the different species of Nordic animals that inhabit the zoological park.

The aim is to design a module for living which is flexible in a bigger context, which could condens the city and to answer the questions: How is it possible to make a livingmodule where the compact living theme works in an everyday situation? How is it possible to make one module which is able to function in several different situations? The process in solving problem has been characterized of trial and error: design a module and learn from the mistakes and take the knowledge to the next module. This is the way I have worked until I found a good solution. As a result I can show an efficient module which has several nice values of space and that is flexible and to some part adjust for a disabled person. It can on several ways condens the city.

What is the relation of image and word, of sentences and pictures? What kind of message does this combination produce when juxtaposed on a single material plane? And how do we read its ?infinite? relation? These are the questions at the center of this inquiry. My main interest concerns the exact nature of the relation between photographic images and textual elements of poetic language when these are juxtaposed in what I call Phototext poetry.The thesis calls into question the conventional reading habits of the conjunction of photographs and texts, and seeks to understand the more complex connections intrinsic to the relation image/word and its material and perceptual play in poetic works. Does a text always ?anchor? the multiple meanings of an image, as Roland Barthes argues? What if the alterations of an image could ?anchor? certain fractions of a poetic, polysemantic textual construct? Is a photograph indifferent to the visual, material permutations of texts that certain contemporary poetic practices produce?I discuss phototextual works and collaborations of various kinds, from Molin fontän [?Molin?s fountain?] (1866) over classic surrealist poetry to language-oriented writing.