Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.

The purpose of this study was to examine whether there were any differences in how first-line managers within   municipal care   rated their management leadership qualities, and structural empowerment before and after the course in "leadership, learning and improvement". The study had a quasi-experimental design and 64 managers participated. There was a significant improvement in the LaMI factor ?Achievement orientation?, after participation in the course "leadership, learning and improvement". In other factors, there was no significant difference before and after training.

The Rwandan genocide 1994 was a well-planned and ethnic based act that killedapproximately 900 000 people. The UN and the colonial powers are getting much attentionand are worldly discussed about the failure of interference before and during the genocide. Inthis study the history of colonial Rwanda will be analyzed and the UN relation will bediscussed. This will be done by examining how the colonial powers have affected Rwandathrough history and how the UN have responded upon the challenges towards Human Rights.Questions about accountability and failure will also be discussed and analyzed. This has beendone by analyzing highly reliable documents and books by NGOs and scholars.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

The living library started in Denmark at the festival of Roskilde in 2000. It was initiated by the youth organisation ?Stop volden? (?Stop the violence?). Since 2005 the idea of lending a human being who represents a prejudice has also become a practice in a few public libraries in Sweden. I found it interesting to analyse the living library in relation to the mission of diversity in the public library.

The majority of managers of public libraries in Sweden also work as librarians on an operative level within the organisation. This thesis discusses how the manager role is affected by his/her specific assignments and multiple tasks. Seven public library managers, who work in districts with around 10 000 25 000 inhabitants, have been interviewed. They reflect upon their experience of leadership and different assignments. The main focus lies on: - leadership - communication - decision making - organisational development The interviews show some positive effects, the manager is present most of the time, has a great knowledge about everyday work and daily routines, and is also able to represent the library successfully in the local community.

The aim of this thesis is to study a number of standards and theories, from the two research areas human-computer interaction and psychology, about how a graphical user interface (GUI) should be composed in order to facilitate interaction between humans and computers. Special emphasis is put on how the GUI should take into consideration the strengths and limitations of human cognition and perception. A study of three web catalogues shows how these theories appear when concretised. The following questions are answered in this thesis:What guidelines and styleguides can be found that specify the design of a user-friendly GUI?How do a few library catalogues on the web match a selection of these design principles?The guidelines are extracted from literature concerning human-computer interaction, psychology, automated library systems and web design.

The aim of this investigation was to determine if, and in that case how, the resources of personne1 in what in this essay will be referred to as the department of students' health in four industrial municipalities had changed from 1999 until 2004. The establishment of the department of students' health could be discussed and analys ed in regard of a few concepts from new institutionaI organizational theory and studies on implementation. The investigation answers the following questions:What differences were there between the municipalities regarding the children's accessibility to the department of students' health?What differences were there between pre-school, compulsory school and upper secondary school within the municipalities regarding the children's accessibility to the department of student's health?The municipalities were commissioned by the government to combine school health service, student welfare and the field of remediaI teaching in order to establish a new section, the department of students' health. The study was carried out quantitatively.

Trade is the driving force for economic development. A greater equity in international trade can improve the livelihoods and the well being of producers in developing countries. The small-scale farmers have limited resources and have difficulties to get access to the international market. As a result of this, the Fair Trade movement has been developed and has now formed a trading partnership between the producer and the consumer. This study analyses if the Fair Trade movement can be a way for the workers in developing countries to achieve more justice in their production manner in the international trade of cut flowers and continue to be an important competitor of these products, but with better livelihood conditions. My method has been to do a comprehensive literature study of the Fair Trade movement, in which I describe the certification process, and the market of Fair Trade in Sweden.

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

Det ligger något motsägelsefullt i att bilföretag arbetar med miljöfrågor. Ökad globalisering och urbanisering har haft en stor inverkan på vår miljö. Som en av världens största biltillverkare anser Toyota att de har ett stort ansvar för sitt ekologiska fotavtryck och satsar dagligen 49 miljoner kronor på miljöarbete.Examensarbetet gäller för Toyota Sweden AB med syftet att skapa nya möjligheter för att kommunicera Toyotas miljöarbete hos återförsäljarna. För att kunna uppfylla syftet arbetade vi med att besvara två övergripande forskningsfrågor: Hur ser Toyotas miljöarbete ut idag samt  Hur kan Toyotas miljöprofil förstärkas hos återförsäljarna? Då forskningsfrågorna var av bred karaktär valde vi att arbeta efter IDEO:s framtagna process Human-Centered Design, kombinerat med det arbetssätt som Anders Wikström utvecklat genom den forskning han bedriver vid Mälardalens högskola.

This study examines the theories about intervention and sovereignty in relation to the world of today, with the raising question about humanitarian intervention in a globalized society.The purpose of this paper is to examine if intervention can be justified in a sovereign state and how it can be justified. The expected outcome is that conclusion can be drawn from the specific case with United Nations intervention in Bosnia and Hercegovina, and what kind of motives they putted up to justify their intervention.Because we are still living in the era of the Westphalia system with the inherited thoughts of state sovereignty, but in conflict with the new ideas of globalization and human rights, it?s of big relevance to look at this topic closer.First of all the reader is presented to the theoretical aspects of state, sovereignty and different kinds of intervention, to become more aware of the complications surrounding the relationship between these conceptions.The method used in this study is a motive analysis with the focus on the motives told by United Nation, to be the reason for the intervention in Bosnia and Hercegovina. The empirical results are based on the reports from United Nations Security Council during the years 1991 ? 1995.The results are that the intervention in Bosnia and Hercegovina can be justified when looking at the theories in relation to the empirical result, with the FN ? charter and the fact of violation against humanitarian law and human rights.One conclusion can easily be drawn, that individual rights are playing a big role in today?s global society and are putting some pressure on the United Nation to look over the rules about humanitarian intervention..

In the Swedish author, poet and critic Hanna Nordenhöks (1977-) novels Promenaderna iDalbyhage (2011) and Det vita huset i Simpang (2013) the literary characters are often portrayed asdiffuse shapes with a subtile closeness to other organic bodies, places and times. While the novelsaddress themes such as colonialism and subjects becoming, they also explore the act of narratingthrough letters, journals, photographs and, in particular, fabrication. What emerge are two aesthetic,literary works that, on different levels, trouble our notion of borders between human and more-thanhumanbodies, an issue that?s essential for our understanding of human - environmentalrelationship.The purpose of this thesis is to show how the prose of Nordenhök can be read in the light of theterm porosity, where matter is understood as elastic and open for both creating and de-creatinginteractions. I will argue that the novels contribute to a deepened understanding of the relationshipbetween human subjects and more-than-human matter as elastic, and that they incorporate thisdynamic porosity within the narration itself.

Determination of serum thymidine kinase 1 (TK-1) activity is used as a tumour marker in both human and veterinary medicine. TK-1 is an intracellular enzyme involved in a salvage pathway of DNA synthesis. The expression of TK-1 is cell cycle dependent and the activity increases markedly after the G1 to S transition in the cell cycle and then declines rapidly in G2. The pronounced proliferative activity in tumour cells result in a higher TK-1 enzyme activity within the cell. The fact that the increased TK-1 activity can be measured in serum makes TK-1 a useful marker in diagnostics of neoplastic diseases and it provides information regarding prognosis and treatment effectiveness. In human medicine a radioactive based test is used to determine the TK-1 serum activity.

This study is mostly based on previous research, which includes Sub-national actor?s attitudes and regional action towards the European Union. The purpose of the study is to investigate if four Swedish municipalities in Värmland operate internationally towards the European Union and deepen an understanding of their actions. The main research question is: - How can we increase our understanding of municipal action against the European Union? The research questions of this study are answered through qualitative method and semi-structured interviews were conducted.