The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.

The invisible entrepreneurship is a study of owners of businesses with foreign heritage. It describes the unexplored relationship between ethnicity and class within this group of entrepreneurs.The result of the study is a model which I have found to be suitable to use when depicting the relationship between the ethnic profile and class. The model indicates that the importance of ethnicity decreases as both the owner of, and the business reach a more prominent class. The method of collecting data has been interviews with owners of businesses and Grounded theory has been used to analyse this data. Theories on ethnicity, owners of businesses with foreign heritage, and class in relation to ethnicity have been discussed on the basis of social constructivism.

This thesis which is about working with mathematics teaching has no effect/impact on performance and understanding of pupils. The study is intended to gain insight on working in mathematics education which has an impact on performance and understanding of students who are ethnically Swedish and foreign ethnic. In order to compare the ethnic Swedish and foreign students of ethnic understanding, I judged from their performance on the tests taken in year three. The qualitative approach permeated the work, both interviews and observations which were included in the survey. The qualitative study was chosen to get an understanding of how mathematics teaching is conducted in two different areas.

In this thesis, the introduction of smoke-free restaurants and bars in several EU Member States in a policy convergence perspective is studied. The thesis sets out to explain whether policy convergence has occurred and the possible explanations connected with it. It is stated that 15 out of 25 EU Member States had introduced or decided to introduce smoke-free restaurants and bars up to April, 2006. Out of all the countries in the world, 35, including the EU Member States, had introduced or decided to introduce smoke-free restaurants and bars. The result is analysed by using policy convergence theory and by putting the case in a global environment where tobacco control has become an ever more central theme for public health policy.The EU Member States are different in several ways considered to be important factors for policy convergence, such as cultural, institutional and socio-economic similarities, and the conclusion is made that EU membership has been a most crucial factor for the rapidity of the policy diffusion.

The Swedish Social Democratic Party was for a long time skeptical of Sweden?s opportunitiesto apply for membership in the European Community. Sweden?s longstanding policy ofneutrality was until the dramatic changes in Eastern Europe 1989 seen as an obstacle tomembership. These changes were an important factor to why the social democratic partychanged their position on the EC and in October 1990 applied for membership.

The purpose of this thesis is to analyze the regulatory power, efficiency and impact of export control on Swedish arms export from the 1980s onwards, linked to the delegation of authority of permit license to the Inspectorate of Strategic Products in 1997. An increase in the administrative sector, based on a collective decision making process and established criteria and guidelines, aimed to strengthen the control of arms export to non-democratic and problematic states. In short, the aim of the study is to investigate and analyze whether there was a decrease in the arms export to problematic states or not. On one hand, it is reasonable to assume that the introduction of the new regulation entailed a more strict arms export policy. However, previous research has showed that regulations are sometimes not effective since incentives to breach these may be present.The study begins by examining the Swedish case and situation in terms of arms manufacturing and export, as well as the delegation of authority and legislation applied to the field over time.

When foreign children first arrive to Sweden, the first contact they get with the local society is through primary school. Therefore, the primary school have the fundamental role to attend the foreign and their families.The teacher plan for primary schools (Lpfö98) make it very clear that children with foreign background are given the full support in their development in a multicultural society. The aim of this report is to investigate how two pre-school teachers and one school counselors? work with these newly arrived children in preschool to support their integration in the preschool.As the role of the primary school is so vital for children with foreign background in this new society, I would therefore like to take the opportunity to explore and show how meaningful the role is of teachers to integrate these children into the Swedish primary schools.In this report, the theory part is treated based on integration and on the schools suspension to multicultural backgrounds. For this report, I even stress the support of the primary school and how they meet the foreign children and their families.

The Swedish rules for marrying in Sweden are different for swedish citizens and foreigners. A swedish citizen has to have permission from"Länsstyrelsen"to marry before the age of 18 but a foreigner may marry without permission at an age of 15, unless a higher age is required by the foreign law. The main question in this essay is if the swedish international law concerning the age of marriage is compatible with the Convention on the Rights of the Child and/or the Swedish Constitution. The comparison is based on mainly two questions: Primarily the Swedish international law is discussed concerning which marrying age is good for the child. Thereafter it is discussed whether it is discriminating to have different marrying ages for swedish and foreign citizens.

The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company?s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law ?Settlements of foreign tax?.

Culture Management Cultural management administration producent KKE management.

This Master?s thesis explores and describes the beliefs, values and norms in a selection of five Swedish municipal cultural policy documents approved 2005-2007. The comprehensive question is: Which ideological traits characterize cultural policy in the chosen municipalities as communicated in their respective cultural policy vision document? The method used is ideology analysis. Ideal types based on a model by Dorte Skot-Hansen are used as a conceptual framework, illustrating three different rationalities in relation to cultural policy: the humanistic, the sociological and the market oriented.

This paper examines the ideological content of the compulsory school policy of the Swedish Liberal Party. The aim of the study is to investigate whether the Liberal Party does really represent a liberal policy for the compulsory school, or if it is more accurately described as conservative. The analysis is carried through by two separate critical examinations of the Liberal Party motion on school politics to the parliament and the Conservative Party motion on school politics to the parliament respectively. A comparison is then made between the ideological contents of the two documents. The specific party policies are linked to universal definitions of liberalism and conservatism with the help of an analytical tool consistent of a series of educational philosophies.

The aim of this thesis is to investigate and analyse the debate of ideas on gender equality policy during 1998 - 2011. The questions raised in this thesis are; which gender equality policy ideology has prevailed during 1998 - 2011, and which ideological orientation have the different ministers of gender equality expressed during the same period of time? I have conducted the study by analysing government publications and debate articles against a ideological framework consisting of different types of feminist theory. In order to get a result as representative as possible, I have only used the material from each of the ministers during their time in office. The research method that I have used when analyzing the material is qualitative text analysis.

The Common Agricultural Policy has been a burning topic for debate for severaldecades. According to the CAP:s opponents it's effects include pollution, market distortionsand not least a huge expense for the European union.In this study we seek to explain why the CAP has remained almostunreformed since it's constitution in the 1950:s. The means by which we do so isa case study where we analyze the CAP by using three different theories; liberalinter-governmentalism, realistic trade theory and new institutionalism.In the final chapter we conclude that the theories complement each other. Newinstitutionalism explains the rigidity of the CAP. The liberal perspective explainsthe origin and the logic behind the policy whereas the realistic point of view putsthe policy in the light of an international economic theory and recognizes nationalpolicy makers roll in the inflexibility of the CAP..

There is a lot of research made on second language (L2) learning (Jesney, 2004). However the relationship between foreign accent, intelligibility and acoustics within pronunciation tutoring is quite an unresearched area (Thorén, 2008). The aim of the study was to analyze how a course in Swedish pronunciation affected foreign accent, intelligibility and acoustics among L2-learners of Swedish. A total of 41 people participated in the study: 16 L2-learners, 4 native Swedish speakers consisting a control group and 21 perceptual assessors with Swedish as native language. The L2-learners foreign accent and intelligibility were rated by the listeners before and after a course in Swedish pronunciation on an eight-point Likert-scale.