The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

This study is intended to give an impartial view of a young and complex program in Sweden titled Product Innovation Engineering program. The purpose of this program is to increase innovation capability in Sweden that will result in new companies, patents and economic growth. The results from this study might give some direction to future innovation initiatives, but should primarily serve as a tool for the PIEp participants. The study will focus on investigating the creation of the program as well as the development of its strategy. From weaknesses and strengths within the strategy of the program the study should also attempt to show its future potential.

This study is intended to give an impartial view of a young and complex program in Sweden titled Product Innovation Engineering program. The purpose of this program is to increase innovation capability in Sweden that will result in new companies, patents and economic growth. The results from this study might give some direction to future innovation initiatives, but should primarily serve as a tool for the PIEp participants. The study will focus on investigating the creation of the program as well as the development of its strategy. From weaknesses and strengths within the strategy of the program the study should also attempt to show its future potential.

Internet and the digital channels for distribution have meant big changes for the musicindustry. The physical record that has been symbolising this market for a long time is slowlybeing replaced by digital based music. The technical progress during the last ten years has ledto a democratization of music production. The amateur musicians of today can produce highquality music on their laptops and later distribute it via free music sites. MySpace andYouTube are two of the biggest sites for this free distribution and is therefore my main choiseof study.The purpose of this essay was to find out how and if these changes have made a difference formusicians without a record deal to reach an audience by themselves.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

The aim of this study was to examine and describe the reasons why companies choose to conduct a sustainability report and what is required to compile it. Moreover, we wanted to examine why companies choose not to revise their sustainability report while others do..

SyfteSyftet med studien är att undersöka om det finns ett samband mellan motorisk färdighet ochmängd fysisk aktivitet av olika intensiteter hos barn med diagnosen ADHD.Frågeställningar1. Hur många barn med ADHD har motoriska nedsättningar utifrån Movement ABC?2. Hur många barn med ADHD når upp till de Nordiska rekommendationerna för fysiskaktivitet?3.

The everyday work at a staffing agency and how its leaders deal with the problems that appears: A case study at Maxkompetens.The purpose of this paper is to increase the understanding of how leaders at a staffing company deal with the everyday problems that arise from a geographically dispersed workforce.The staffing industry has grown by 30-40 percent annually and has over the past 15 years been the fastest growing industry in Sweden. This shows that the interest and demand for the staffing industry and its activities are now rising at an increasingly faster pace. This is an industry that is operating under specific conditions and with a geographically dispersed workforce. This will make the leaders of a staffing company to an important link between the staffing leaders and the staffing personnel.The relationship between the staffing company's leaders and its personnel is important, but not completely trouble free. Difficulties arise in that the employees may be located in different places and at various client companies with the result that the leaders of the staffing company cannot have a daily personal contact with their geographically dispersed personnel.We have used a qualitative approach on our paper and our empirical methodology has been a case study with ethnography and interviews.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

This study is intended to give an impartial view of a young and complex program in Sweden titled Product Innovation Engineering program. The purpose of this program is to increase innovation capability in Sweden that will result in new companies, patents and economic growth. The results from this study might give some direction to future innovation initiatives, but should primarily serve as a tool for the PIEp participants. The study will focus on investigating the creation of the program as well as the development of its strategy. From weaknesses and strengths within the strategy of the program the study should also attempt to show its future potential.

The school can be seen as a place that reflects the wider community. Here is a school welfare officer an important representative of the school social work. The main subject of our study is to clarify how the school welfare officers? talk about documentation in the individual meeting with the pupil. Through individual interviews with five school welfare officers in elementary schools in three municipalities in the southern part ofSweden, we have attempted to explore these main research question.In addition to qualitative interviews we have accomplished a survey study that included 178 school welfare officers throughout the country.The result of our two studies demonstrates the school welfare officers? free work where the choice to document or not is wide.

During the last years, producers and consumers have become increasingly aware of food safety. Foodborne illness and foodborne injury are in best case unpleasant but they can also be fatal. HACCP (Hazard Analysis Critical Control Point) is a preventative food safety system which is aimed to guarantee production of safe food free from pathogens, foreign materials and substances with potential to cause adverse health effect. In order to succeed in developing, installing, monitoring and verifying a HACCP system, there is a mix of hurdles for the company to overcome. While larger food companies meet a difficult challenge, small and medium size enterprises often feel that the hurdles are almost impossible to manage.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

This is a study based on discourse theory in purpose to examine the border-politics ofthe EU. Since the EU step by step has developed into an area of free movement on capital, people and services, the external frontiers have been given prioritiy on the political scene. Development in recent years have put questions of foreign- and security politics on a supranational level, meaning that the EU-member states in a wider range now cooperate in these political areas.To handle the increasing ammount of (illegal) migration to the EU an independet agency, Frontex,was established 2005 in favour of coordinating the Member States in issues regarding bordersecurity. The focal point of this study is to critically examine the identity of Frontex by using Becks theory of risk combined with the theory of governmentality. By doing so I seek to highlight the relation between Frontex and the EU and also that of Frontex mission in relation to illegal immigration.