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.

The purpose of my study is to study Social Democrats immigration policy over the period 1990 and 2013. My material consists of party programs and motions that social democracy has raised in Parliament. As a research method I used McGee´s ideograph theory. I use a cluster analysis inspired by Kenneth Burke to analyze the meaning of those found ideographs. I also present and use Bitzers rhetorical situation in my analyzeWith help of Burke´s rhetorical situation I could see how the Social Democrats' rhetorical approach to immigration policy in the different periods in society.My investigation of the Social Democratic Party program and motions / propositions revealed the following ideographs: Democracy, solidarity, equality and freedom.

The purpose of this study is to describe children?s life issues. What kind ofquestions they have aboutlife, their thoughts about life. Another purpose of this study is to see the differences in how children?s thoughts about life have changed through the years.

AbstractDoes Geography Matter? A Study of the Bologna Process from a Policy Transfer Perspective.Essay in Political Science (D-level) at Karlstad?s University by Beatrice Högå, Spring 2007Tutor: Susan MartonThe purpose of this essay is to generally see how theories of policy transfer can help us to better understand the process through which the Bologna Process is being spread throughout Europe, and to specially see if geographic placement, i.e. in the heart of Europe, plays a role in how well and how fast the Bologna Process is implemented.To be able to answer the purpose, I have used Evans and Davies theoretical model on policy transfer network to describe the Bologna Process. Furthermore, Sweden and France are the countries being examined when they differ on the independent variable. From there, I have applied an analytical tool, namely process tracing, to examine whether there are differences in the two countries? work with the implementation of the Bologna Process.I have designed six specific research questions:Have France performed more extensive work than Sweden when it comes to implement the two-cycle system?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to recognize awards and periods of study?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to quality assurance?Have France performed this work earlier?After applying the analytical tool to be able to answers these research questions, the answer to the general question Does geographic placement, i.e.

There seems to be a consensus in the world that the climate is changing, bringing unpredictable and severe consequences for both humans and nature. The feld of social work is known for helping misfortunate individuals and groups, and is said to deal with people in their environments. Yet there seems to be a lack of giving these environments meaning as also something natural. This thesis has the purpose of exploring the connection between social work and the physical environment made by research literature, using the methodology of literature review. The questions asked is in which ways the physical environment can be connected to human welfare; if so, what implications are there for the feld of social work, and fnally how can the discussion be understood using a typology over environmental sustainability presented by Andrew Dobson.

This essay deals with Swedish unemployment politics during the period 1918-1932, and can be seen as a contribution to earlier research of how the policies, established by the State Unemployment Commission, was carried out at a local level. This study bears upon  Uddevalla municipality, a town in the southwestern part of Sweden, which had about 13,700 inhabitants in 1920.The research was conducted in Uddevalla municipality archives, and the sources used are above all municipal records and documents from the local unemployment committee. The measures taken by the local committee to reduce the effects of unemployment have then been compared with the directives of the State Unemployment Commission.The survey shows that the local unemployment committee, at least during the first half of the 1920s, was very keen to follow the directives of the State Unemployment Commission, and they also tried to charge the municipality's economy as little as possible. The local policy was often even more restrictive than the demands from the State Unemployment Commission. During a few years in the middle of the 1920s, when the unemployment was relatively low, most of the unemployed did not recieve any help at all.The restrictive policy, however, led to an increasing distress among the unemployed, and the poor relief had to give financial help to a lot of unemployed and their families.

In the past, the meaning of marriage has been an agreement between two people to live together and have children in a legitimate manner. The marriage was not just to form a couple; it was also to merge two families together. From the early 1900s until today the allegation of marriage and its influence got a significant change compared to early societies which have aroused my interest to perform this into a research paper. My study is focused on marriage and social changes during the 1900s. Thoughts that arise now is that why there was a remarkable change in the marriage rate during the 1900s and whether there were any social changes had to do something with it.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

Purpose: The purpose of this thesis is to describe the change at Myndigheten and analyze its implementation to identify the employees' attitudes towards the change. The survey of attitudes is important to provide indicators of how they may affect the continued implementation of the process-oriented approach.Research methodology: This thesis is based on both quantitative and qualitative method. Surveys have been implemented on co-workers/employees and an interview has been implemented on a project participant.Theoretical framework: This thesis uses theories of organizations, organizational changes and attitudes.Conclusions: Both positive and negative attitudes are found for the employees and these attitudes are mainly weak. If Myndigheten makes interventions, it can help to minimize the negative consequences that the attitudes may lead to. By doing this the commitment for the change will increase, which is critical for the change to succeed..

This bachelor thesis is studying the INTERREG cooperation between Denmark and Germany, and if there has been a change to the organization and the individual conditions due to the Danish regional reform in 2007. The research method used is semi-structured interviews and the participants are a mixture of politicians and civil servants. The study is based on two themes, change in work routines and cooperation, and change in visions and targets.The participants have experienced change, both positive and negative, in work routines and cooperation and to a lesser extent in visions and targets. Preparation is the key to success and makes the transition much easier, which has been the case for Denmark. Other mentioned aspects are more work due to more complicated applications, and that the politicians so far lack a regional perspective and tend to stick to the local.

According to Swedish school policy documents, every teacher?s assignment is to individually adapt the education to meet every student?s needs. There are no exact guidelines about how to make these adaptations. The purpose of this study is to investigate how six teachers interpret the policy documents and how they, according to themselves, work to achieve this. This study is built on six interviews with teachers who work with children in the ages from seven to ten.

The main purpose of this Master?s thesis is to do a benchmarking study of the marketing activities at the public library of Valdemarsvik. The purpose is also to describe and get a deeper understanding of benchmarking as a method for improving library activity. Four major problem areas are addressed: How can one use benchmarking as a tool to achieve change? How can one learn with benchmarking? What similarities and differences are there between benchmarking and other similar methods for competence development? Is benchmarking better than other similar methods for competence development? The empirical approach was qualitative and the method chosen was action research.

Since the 1990?s Open Access has developed into an alternative model for scientific publication. Today an increasing political interest in promoting Open Access is commonly channeled through the implementation of policies by research funders. However, in the scientific community the uptake and acceptance of the model has been of notably different character.This Master?s thesis examines the understanding of and attitudes towards open access among eight senior Swedish researchers and how these have been affected by the implementation of the Swedish Research Council?s Open Access-policy as implemented in 2010.

The purpose of this study is to examine pupils´ experiences from getting grades in upper secondary education for pupils with learning disabilities and which impact this has on these pupils how they form and get formed as schoolchildren. Four pupils in upper secondary education for pupils with learning disabilities in a Swedish community have participated in qualitative semi-structured interviews. All analysis that has been made has focused on these pupils´ stories about getting grades. I have asked openly formulated questions so that the pupils themselves have had the possibility to highlight those experiences that they want to share.Three categories that I have used, with starting point from the questions in this study, to analyze the answers in the interview material is how the pupils talk about the bases for grading, the pupils´ self-awareness when they talk about their own grades and the pupils´ view when they talk about the importance of grades. The theoretical base of the study is policy enactment.One conclusion of this study is that both teachers and pupils in upper secondary education for pupils with learning disabilities often is based on other factors than what different policy documents says about what should be the ground for teachers grading.

The purpose of this study was to examine if atypical Parkinsonism affectsthe pragmatic ability in conversational interaction. 15 persons close to individualswith atypical Parkinsonism answered a questionnaire, "Bedömning av förändring isamtalsinteraktion", estimating experienced change in interactive skills comparedto before the disease. The study also examined if perceived change correlates withdisease duration and if perceived change differs between types of atypicalParkinsonism. The results show that at group level the participants experiencechange in many aspects of conversational interaction, particularly regardingspeech, body communication, response latency, phrase length, word finding andability to understand. There was no correlation between perceived change anddisease duration.