The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

Utbildning a?r en ra?ttighet fo?r alla och den ger ocksa? fortsatt tillga?ng till andra samha?llsra?ttigheter. I dag upplever ma?nga elever i gymnasiet ett misslyckande och avbryter utbildningen eller ga?r ut skolan utan fullsta?ndiga betyg. Det som ha?nder i klassrummet a?r en stor pa?verkansfaktor pa? elevens studieresultat.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Titel: Debuterande fastighetsma?klares socialiseringsprocess och dess etiska pra?gelNiva?: C-uppsats i fo?retagsekonomi Fo?rfattare: Maria Hall & Philip Stra?dal Handledare: Lars-Johan A?ge Datum: 2014 ? majSyfte: Intresset va?cktes ur uppfattningen om fastighetsma?klares generellt la?ga fo?rtroende bland allma?nheten samt deras rapporterade etiska snedsteg i media. Syftet med uppsatsen a?r att underso?ka hur den organisatoriska socialiseringsprocessen av debuterande fastighetsma?klare pra?glas av etiska aspekter med avsikt att fra?mja framtida etiska ageranden.Metod: Uppsatsens metod baseras pa? valet av intervjuer fo?r att fa? kvalitativ data. Intervjuerna semi- strukturerades utifra?n en operationaliserad intervjuguide.

AimThe purpose with this study is to evaluate the selectationprocess and what happened with Swedish basketball players born 1986-89, that were selected to participate in Miki Herkel Cup (MHC), which is a camp for the 60 most talented players in Sweden.Metod  Together with the Swedish basketball federation, we decided to survey those who attended MHC as well as the players playing in the senior national team 2009.  The data collection has been made through a survey, with multiple choice questions in order to get as good as possible view of what factors that had influenced their development as basketball players. The survey was sent out to all players born 1986-89 that attended MHC and the senior national team of 2009. We used an electronic survey tool called questback which is an internetsurvey and sent out the survey to 320 players. To collect information we´ve searched within literature and databases.Result  18 % of the players answered the survey, which decreases the research validity.

Utbildning a?r en ra?ttighet fo?r alla och den ger ocksa? fortsatt tillga?ng till andra samha?llsra?ttigheter. I dag upplever ma?nga elever i gymnasiet ett misslyckande och avbryter utbildningen eller ga?r ut skolan utan fullsta?ndiga betyg. Det som ha?nder i klassrummet a?r en stor pa?verkansfaktor pa? elevens studieresultat.

Syftet ?r att unders?ka vad som h?nder och vad som synligg?rs i och genom etablering av och arbete i en kollegial samarbetspraktik i ett l?rarlag inom h?gre utbildning.Praktikarkitekturteorin och teorin om praktikekologier (Kemmis et al., 2014) har anv?nts f?r att analysera hur materiella-ekonomiska, kulturella-diskursiva och sociala-politiska arrangemang p?verkar och p?verkas av ageranden (g?randen, s?ganden och relateranden) i praktiker som ?r beroende av varandra. Studien ?r en aktionsforskningsstudie och omfattar ett antal aktioner som studerats. Data har samlats genom kontinuerliga observationer och reflektioner som nedtecknats i en loggbok, genom m?ten och intervjuer som videoinspelats och genom urval i statistik tillg?nglig i digitala system.

Lagstiftningen om skattefrihet pa? kapitalvinster pa? na?ringsbetingade andelar samt RA? 2004 not. 59 innebar startskottet fo?r en ny typ av skatteplanering som kom att kallas Peru-uppla?gg. Skatteavtalet med Peru utnyttjades och stora skattevinster i de aktuella bolagen var fo?ljden.

Lagstiftningen om skattefrihet pa? kapitalvinster pa? na?ringsbetingade andelar samt RA? 2004 not. 59 innebar startskottet fo?r en ny typ av skatteplanering som kom att kallas Peru-uppla?gg. Skatteavtalet med Peru utnyttjades och stora skattevinster i de aktuella bolagen var fo?ljden.

Bakgrund och problem: Anva?ndningen av e-handel har va?xt de senaste a?ren och detta har medfo?rt sto?rre mo?jligheter fo?r kunder. E-handeln har mo?jlighet att na? ut till en sto?rre ma?lgrupp utan geografiska hinder. Detta medfo?r ett behov av fo?ra?ndring i distributionen av fysiska produkter.

This bachelor thesis project has been executed at Outotec Sweden AB in Skellefteå. Outotecs main business focus is selling mineral and metal processing technologies. A rest product from the metal process is particle-polluted gas and cyclone designs are today the most commonly used abatement device for particle control. A cyclone provides a simple design with high efficiency particle percolation by using air streams.The purpose of this work is to reduce the time it takes create new cyclone designs in Outotecs projects. An extensive construction work is needed for every new cyclone order due to new designs.

The equine hoof is often manipulated in purpose to achieve a better stride or to reduce the weight on damaged tissue. The living tissue in the hoof can?t store energy as glycogen and is therefore depending on a continuous supply of glucose for its energy production. The purpose of the study was to determine if wedging (i.e. elevating) the heel could influence the hooves glucose and lactate consumption/production. Five standardbred horses were trained to trot on a treadmill without getting physical or mentally tired.

Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

F?rskoleklassen har tidigare setts som en bro mellan f?rskola och skola och som en ?verg?ng f?r barn in i skolv?rlden. Sedan drygt fem ?r tillbaka ?r f?rskoleklassen obligatorisk f?r alla barn och ?ven f?rskoleklassens l?roplan har ?ndrats fr?n att tillh?ra f?rskolan till att nu vara en del av grundskolan. Det h?r har ocks? medf?rt mer krav f?r b?de elever och pedagoger vilket mynnat ut i b?de positiva och negativa konsekvenser. Den h?r studien har som syfte att bidra med kunskap om hur l?rare i f?rskoleklass ser p? sitt uppdrag och vilka specialpedagogiska anpassningar de g?r i sin undervisning f?r barn som har koncentrationssv?righeter.

The Swedish old-age care will in the near future face an extensive need to recruit enrolled nurses by virtues of the demographical development. The generation born in the 1940s will soon retire, and at the same time the rest of the population is growing older. One thing that becomes more important in how to draw more people to the old-age care, is to understand how the ones who allready work there experience their own worksituation.The purpose of this study was to find out how enrolled nurses from two different generations experienced their own occupational role and make similarities and differences between the two generations experiences visible. The topics of interest in our study are the respondents own thoughts about their education, their worksituation today, what they think of the future and how they believe others regard their work. To fulfill the purpose of our study we used qualitative interviews.