Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory Framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory Frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Swedish municipals schools have been given an assignment to convey basic values to pupils. The assignment is to bring up the pupils through transmitting and developing a heritage such as values, traditions, language and knowledge. Together along with the lasting knowledge which constitutes the community Frame of reference everybody needs. There by is the purpose of this study through a qualitative method to investigate how the schools assignment to create a community national identity of the pupils is interpreted by the teachers in introduction classes. Even how the teachers in this study response to ?Swedish? culture by presenting and educate the pupils in this.

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

This thesis work has been performed at Volvo Aero Corporation in Trollhättan, at the department of ?hot structures? involving aircraft engine GP7000. The purpose with the study was to investigate the possibility to reduce size of the forging of flanges on the rear turbine Frame when purchasing. Thereto examine the parameters that affect the flanges motion during the manufacturing process. The goal was to provide Volvo Aero with foundation to later bring in slimmed forgings.

Purpose: The purpose of the study is to in a comparative and causal way explore whether there is a relationship between risk and return and also how it is perceived on the Nordic financial markets.Theory: The theoretical Frame of reference applied in the thesis is considered relevant inthe perspective of the study?s purpose and research questions. We have among other theories used The Capital Asset Pricing Model, The Efficient Market Hypothesis and various Behavioural finance theories.Method: The study has its starting point in a quantitative approach with a quantitative data analysis supported by secondary data extracted from Thomson Reuters.Empirics: The empirics contains regression analyses made from calculated secondary data of 240 randomly chosen companies from Nasdaq OMX Stockholm, NasdaqOMX Copenhagen, Nasdaq OMX Helsinki and Oslo Bors.Conclusion: The study conclusions show that there are both a negative and positive relationship between volatility and actual return on the investigated markets. Considering this prior statement we can conclude that the Capital Asset Pricing Model can?t correctly describe the actual relationship between the parameters investigated on the current sample.

Background: The development of the IT-industry, where new technologies and new services continually arise, has led to new players with different specializations. The increased degree of specialization means that these players need to cooperate with each other in different types of projects.Problem definition: What factors are important in a project to achieve the objectives as quickly as possible? More players should lead to cooperation difficulties, how can you coordinate in the best possible way? Today, it is desirable for all parties in the project to shorten down the lead time.Purpose: The main purpose is to explore the different factors that affects the project's lead time concerning broadband installation. The part purpose, is to analyze and assess the conditions for cooperation between different players in the project for broadband installation and to provide a recommendation.Method: In order to answer the problem definition, the paper is structured around a qualitative approach with interviews to obtain data. Mostly, the used data comes from primary sources with an extension of secondary sources.Theories: Theories that are used in the paper are: Communication Process, Communication Plan, Project Planning & Project Plan, Efficiency through collaboration, Communication in a network.Empiric: Empirical data consists of primary data collected through interviews.Analysis: The analysis is based on the variables from the theoretical Frame of reference; Communications, Planning, Interaction & Information.

This account deals with my degree in furniture design. The project was done in collaboration with the architect firm Byggnadskonst AB in a quest for the cafe chain "Vivels"Byggnadskonst AB?s mission was to make the interior of the cafe that Vivels is building in Larsberg Center on Lidingö. My assignment was to design chairs for the café. In the beginning I had even thought about designing a table, but as time past I focussed more and more on the chairs.

Authors: Marie Andersson, Maria Gustafsson and Johanna Olsson.Tutor: Peter CaesarTitle: Don?t forget the story ? a study about internal StorytellingKeywords: Internal Storytelling, Internal marketing, Communication, Organizational culture, Internal branding, Fellowship, Motivation, Participation.Background: Something that can be problematic for managers in an organization is to find an effective way to spread information that will received by all the employees. One way to spread information and messages to the employees is by using internal Storytelling. The use of internal Storytelling aims to create an environment to build up an engaged personnel. Organizations use internal Storytelling when they want to create collective stories and Frame of references among the employees within the organization, and also spread the values of the brand and information about the organization.Problem statement: How can internal marketing be affected by internal Storytelling?Method: Our study is based on a case-study of SCA Packaging Sweden AB.

Abstract Children with neuropsychiatric disorders often require special arrangements from the society. These measures could target the child itself, its parents, or other parts of the social network surrounding the child. Parents of children with neuropsychiatric disorders are often deeply engaged both in their child and in these measures.Three parents of children with neuropsychiatric disorders, and four counselors in different habilitation centers, were interviewed. The purpose of this qualitative interview study was to describe the methods with which the counselors worked to support parents of children with neuropsychiatric disorders, and to understand how the parents experienced this support offered by the counselors.The qualitative interviews with counselors and parents followed a thematic interview guide. A structured interview form was used.

A Queer Reading of Charles Bukowski?s Women and Love is a dog from hellThis thesis aims to examine how the representation of gender is portrayed in relation to sex and power in Charles Bukowski?s novel Women and poetry collection Love is a dog from hell.The theoretical Frame of the analysis is based on Judith Butler?s queer theory regarding the heterosexual matrix and gender performativity. The analysis consists of a textual comparison where a specific selection of poems is analysed parallel to the novel to see how they interact and how they oppose each other, through a queer reading.The analysis is divided in three parts where the first one discusses the construction of masculinity in Charles Bukowski?s protagonist Henry Chinaski and how this is presented differently in the two literary genres. The second part reveals how sex is presented in relation to power and how active and passive women are considered as sexually acceptable.

Abstract Children with neuropsychiatric disorders often require special arrangements from the society. These measures could target the child itself, its parents, or other parts of the social network surrounding the child. Parents of children with neuropsychiatric disorders are often deeply engaged both in their child and in these measures.Three parents of children with neuropsychiatric disorders, and four counselors in different habilitation centers, were interviewed. The purpose of this qualitative interview study was to describe the methods with which the counselors worked to support parents of children with neuropsychiatric disorders, and to understand how the parents experienced this support offered by the counselors.The qualitative interviews with counselors and parents followed a thematic interview guide. A structured interview form was used.

The thesis presented in this report has been made on behalf of Scania and their basic Frame design department with the subject to solve an implementation of a weight sensing system in the chassis. The system is supposed to be implemented in the seat springs, and the reason for this is that all the force will have to go through the weight sensing transducers. With all the force going through the transducers the weight sensing system will not be sensitive for the differences in tolerances from manufacturing. The transducers could be pre-calibrated to avoid a calibration of the whole vehicle after it?s completed from the manufacturing line.Weight sensing systems is today a reality in trucks with air springs.

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

Background and problem discussionThe temporary employment industry has grown extensively during the past two decades since the market was deregulated. Companies today need to be flexible to meet fluctuating demand and economic climate in society which has made the market expand. When using employees not directly employed by the company there is a risk that long term effects appears that the companies have not thought of.Aim of studyTo create a model of what negative aspects companies should consider when making the decision to use temporary employees.Methodological FrameworkThe study performed through an abdicative literature study and with an empirical data collection method of a qualitative approach where we interviewed five hiring companies and one temporary agency on the decision of hiring temporary employees.Frame of referenceProblem areas with the use of temporary employments were identified through four perspectives of the organization; the structural, human resource, symbolic and political perspective. The problem areas we address are organizational learning, motivation, risk of eroding human capital, belongingness and conflicts. These will be described and presented together with management control to counter the problems.EmpiricsThe empirics are focused on what aspects the companies of the study considered when making the decision to use temporary employment, what the companies? different reasons for using temporary employment are and what they do to minimize possible negative effects.Analysis and conclusionsCompanies use temporary employees mostly to become more flexible, both numerically and in their competence.

The purpose of this essay is to examine for the age discrimination towards older people in the working life. The essay practice EU-law and national law to examine the age discrimination. It also looks for the limits towards age discrimination. A presentation of the rules will make it easier to see how employers are possible to get around the ban against age discrimination. This essay also illustrates how age discrimination emerges in recruitment processes and then how to discourage age discrimination.