According to some researchers, dyscalculia is at least as prevalent as dyslexia. Somewhere between 3.6-6 % of all pupils have specific mathematics difficulties named dyslexia. If this be true, it should present the most complex special education predicament by far in schools today. Despite the statistics, dyscalculia is still a rather unknown concept.The cause of dyscalculia is not yet fully analyzed. There are several theories and many researchers see similarities between dyscalculia and the special educational problem of reading and writing, dyslexia.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

From the day we are born, we slowly grow old and sooner or later most people will have to use geriatric care provided by the community. In the Swedish model, society is responsible for the geriatric care, so the elderly can live a dignified, meaningful and active life. Home help insert activity is designed to help elderly get their social needs satisfied in the form of, for example, being outdoors, walk and visit a friend or some other form of social interaction. The study's purpose is to study how older people use and perceive bet activation in the municipal home care. To find out how this was conducted five interviews with older people who have help from home care to insert activation was made.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Uppsatsens syfte var att undersöka hur socialsekreterare som arbetar inom ekonomiskt biståndupplever sina möjligheter att stödja klientens situation mot en egen försörjning. Dettagenomfördes med kvalitativ metod i form av enskilda intervjuer med sex socialsekreterareverksamma inom ekonomiskt bistånd. Empirin analyserades utifrån innehållsanalys ochresultatet analyseras sedan med känsla av sammanhang (KASAM) och empowerment.Undersökningen visade på att socialsekreterarna upplever sitt arbete som meningsfullt trots attdet är hög arbetsbelastning. De anser att de har en god relation till de flesta av sina klienter,men att de också möter motstånd från klienterna. De upplever att de kan stödja klienterna moten egen försörjning förutsatt att klienterna själva är motiverade till att göra det största jobbet.En fungerande samverkan med andra instanser framhölls som betydelsefull för att arbetet medoch kring klienterna skulle vara som mest gynnsamt.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

The purpose of this thesis is to investigate the outreach services for children and youths in a specific area, in this case Västra Götalandsregionen. In particular this thesis will examine the development in the outreach services for children and youths from 1990-2010. Our thesis will also examine if the financial crises affected the outreach services for children and youths, and how control documents influence the work of the librarians. This study is based on interviews, document and literature studies. For the analyses we used Torgil Persson?s theoretical model.

AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.

Background and Problem discussion: Strategic evaluations are important as they providecrucial information regarding Swedish development assistance and recommendations on howto face problems and inadequacies found in the evaluations. Therefore, the follow up ofrecommendations is of great significance as well. Unfortunately, SIDA?s ManagementResponse system for follow-up of strategic evaluations has not been functioning in asatisfying way and needed actions have not been taken. Thus, Swedish developmentassistance has been criticised for the lack of implemented actions and the public has startedto question the work carried through by the organisations.