Denna uppsats behandlar direkt lobbying mot det internationella standardsättarorganetInternational Accounting Standards Board, IASB. Studien motiveras med att utformandet avIFRS, till följd av en ökad globalisering, fått en allt viktigare roll inom internationellredovisning. Vår empiriska undersökning går ut på att kartlägga avsändare av inskickadecomment letters under perioden 2005 till 2009 till standardsättarorganisationen IASB.Comment letters är kommentarer eller feedback som IASB efterfrågar från allmänhen innanen ny IFRS definitivt bestäms.Vårt resultat visar på att en majoritet av direkt lobbying via comment letters utförs avorganisationer och att Europa utmärker sig som särskilt aktiv när man ser till frekvensen avantalet inskickade kommentarer. Vidare finner vi att endast sex länder världen övertillsammans står för över hälften av kommentarerna. Vi analyserar fram ett flertal tänkbaraförklaringar som kan ligga bakom vårt framtagna resultat, där faktorer som länders storlek,ekonomisk utveckling, kultur och framförallt lagstiftning diskuteras.

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

This Masters thesis is performed at the request of the National Board of Forestry in order to investigate how the Swedish municipalities use their forests. The study is of general character with emphasis on the social values of the forests. The municipalities? purposes with their forests have varied over time, but lately the social aspects have been recognised as interesting. The social values of the forests can be defined as the values from the forests that contribute to the wealth of humans. This has socio-economic importance for the municipalities. The study was performed as a quantitative questionnaire survey, complemented with qualitative interviews.

Background: There is a newly founded national sports education program. This newly founded national sports program comprises of several different sports of which football is one of them. Before a football player can reach the European- or national elite the player usually is first developed in clubs and their respective academies where a lot of time is spent on fine tuning the players? individual skillsets.The main goal for the NIU program is to develop future elite athletes to different sports. When it comes to football, the Swedish Football Association and the Swedish school board have together developed a study plan which will serve as a guideline for the NIU-football classes in Sweden.

Sweden is the country in Europe that receives most applicants from asylum seeking unaccompanied children. The majority of all unaccompanied children are boys and the two biggest sending countries are Afghanistan and Somalia. There is however a big difference between the proportion of unaccompanied girls between the two countries, Somalia with a big proportion of girls and Afghanistan with a low proportion of girls. Previous research has shown that there is a big knowledge gap about unaccompanied girls? migration.

Syfte: Syftet med studien är att undersöka huruvida bolagsstyrning har en påverkan på ett bolags rapportering av CSR på den svenska marknaden. Liknande studier finns utförda i andra länder men det finns ett kunskapsgap i Sverige och förhoppningen är att komma med ett resultat som är mer tillämpbart för svenska förhållanden. Eventuella resultat kan komma till nytta för företag som vill förändra sina CSR policyer.Metod: Vi använder oss av en kvantitativ ansats för att med hjälp av statistiska metoder svara på vår problemformulering. De metoder vi har använt är korrelationsanalys, för att undvika problem med multikollinearitet, och därefter en multipel regressionsanalys för att testa sambandet mellan beroendevariablerna (CSR rapportering) oberoende variablerna (styrelsens sammansättning) och våra kontrollvariabler.Slutsats: Vår slutsats är att en bolagsstyrelses sammansättning påverkar företagets rapportering av CSR. Fler kvinnliga ledamöter i styrelsen leder till en ökad rapportering av både miljömässig och social CSR.

Health care is increasingly complex, which increases the demand for knowledge and expertise. Despite this, the share of specialized nurses, including anaesthesia nurses, has decreased from 65% to 48% from year 1995 to year 2008, according to statistics from the National Board of Health and Welfare (Socialstyrelsen) in 2010. Studies indicate that there may be various factors in the work environment that anaesthesia nurses, choose to leave the anaesthesia profession. The purpose of this study was to examine how anaesthesia nurses experienced the physical and psychosocial work. The study was conducted as a descriptive study with qualitative approach.

Sedan den 1 januari 2005 har svenska onoterade koncerner haft möjligheten att välja mellan att redovisa enligt inhemska regler eller internationella standarder utfärdade av International Accounting Standards Board (IASB). En tillämpning av IASB:s standarder innebär möjligheter till att redovisa ett högre resultat men samtidigt ett utökat upplysningskrav i koncernredovisningen. Syftet med denna uppsats är därför att undersöka om onoterade koncernmoderbolag valt att tillämpa IASB:s standarder i sin koncernredovisning samt utreda huruvida faktorerna antal ägare, ägarstruktur, belöningssystem för företagsledningen samt förekomsten av goodwill påverkat valet eller inte. Utifrån befintliga teorier och regelverk har fyra påståenden rörande faktorerna utformats och testats. Resultaten visar på ett svagt intresse för IASB:s standarder då endast tre av 57 företag som besvarat den enkät som sänts ut valt att tillämpa regelverket.

The purpose of this study was to investigate the kind of treatment strategies used by Swedish Veterinarians with cattle practice when treating calves with symptoms of pneumonia. A questionnaire, consisting of seven questions, was sent to one hundred veterinarians who have had practice with cattle and are employed by the Swedish Board of Agriculture. The survey was answered by a total of 73% of the Veterinarians. Of the respondents, 73 % use Penicillins as their first choice of drug for treating calves with symptoms of pneumonia, and as their second choice 64 % use Tetracycline. Supplementary treatment such as NSAID (non-steroidal anti-inflammatory drugs) and/or SAID (steroid anti-inflammatory drugs) are used by 97.5 % of the respondents.

The main purpose of this essay was to study the program "Nationellt stöd för kunskapsutveckling inom socialtjänsten" ("National support for knowledge development within the social services") from the National Board of Health and Welfare on the basis of how such a development, as represented by the program, could affect clients' possibilities to participation and influence within the social services.To respond to the purpose I used the following questions at issue:* How is client participation and client influence defined in the program?* What arguments for and/or against client participation and client influence are stated?* Which patterns and similarities/differences are possible to discern between the municipalities and universities that participated in the program when it comes to client participation and client influence?The study was conducted as a document analysis. I studied documents from the program both on a national and a local level. The essay uses empowerment theories and theories concerning client participation and client influence. The main conclusions were that on the national level the authors of the documents spoke with caution about their view on client participation and client influence and expressed that it had to be balanced against the rights of the citizens and the social workers for example.

Syfte: Syftet med uppsatsen var att undersöka och jämföra förväntningar och faktiska upplevelser på Birka, dels från arrangörernas sida och dels från besökarnas sida. Genom att ta reda på vilken upplevelse Riksantikvarieämbetet och Strömma Turism och Sjöfart vill ge sina besökare så kunde vi sedan mäta förväntningar och upplevelser bland besökarna och således jämföra dessa.Metod: Vi genomförde denna undersökning genom att hålla två kvalitativa intervjuer med dels Lena Johansson på Riksantikvarieämbetet och dels Andreas Forsgren på Strömma Turism och Sjöfart. Vidare så delade vi ut en enkätundersökning vid två olika tillfällen till besökare på Birka.Slutsats: Både Riksantikvarieämbetet och Strömma Turism och Sjöfarts mål är att ge sina besökare en genuin och lärorik upplevelse i vikingatida miljö. Resultatet visar att besökarnas förväntningar överrensstämmer med deras mål, medan den faktiska upplevelsen varierade. För många av besökarna överträffade upplevelsen förväntningarna, men för de allra flesta motsvarade upplevelsen bara deras förväntningar.

This thesis is a case study that examines what political decisions have been taken and how these policies have been implemented. Further this thesis discusses how legitimacy of local policy makers and implementors is affected. The subject studied have been the social service of Jönköping municipality and the intervention of safe-housing aimed at women who have been, or are subject to violence by person close to them. In our study we have examined local policy within the territory of the intervention and how this policy is implemented. A qualitative method with semi-structured interviews was used in combination with quantitative methods to examine protocols from the social welfare board and an action program named "Skydd och stöd för misshandlade kvinnor och deras barn? [Protection and support for abused women and their children].The purpose of this study has been to highlight how the social services implemented the local policy of safe-house accommodation in Jönköping municipality from the legitimacy and discretion perspectives.

There's a good adherence to the vaccination of children, about 98% of all two year olds are vaccinated. Despite this, there are cases of whooping cough and measles in Sweden. The purpose of the study was to describe what motivates parents to not vaccinate and reflections and attiudes about vaccinations. The study had a descriptive design with qualitative approach. Eight parents who had chosen not to follow the National Board of Health?s vaccination program or whom had decided to completely abandon, participated in the study.

This study focuses on a specific organization of a Security Operations Center (SOC) as a case studyto first identify specific challenges related to the work process, preceding with identifying whichprinciples from various process models, such as agile and traditional methodologies from softwaredevelopment companies, can be implemented. Initially, the study presents relevant research on agile and traditional process models as well asresearch on SOC. Subsequently, six semi-structured interviews are planned and conducted withemployees within a specific SOC-type organization to identify the current work process and thechallenges affecting the organization?s work process. The results of this study indicate a description of the current work process in the organization aswell as a variety of challenges related to technical and organizational issues.