Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called ?expert tax?.As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed.

AbstractTitle: Swedish freedom of speech compared to european freedom of speechNumber of pages: 57Author: Gabriella BoodeTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Spring 2009University: Division of Media and Communication, Department of Information Science,Uppsala UniversityPurpose/Aim: The purpose with the dissertation is to see if there has been a limitation inSwedish freedom of speech since parts of the European union laws is superiour to theSwedish constitution as freedom of the press regulations and freedom of speech constitution.A more narrow purpose is to find out how the specific Swedish rights such as individual?slegal right to publish information are influenced by the European union laws and are superiorto the freedom of the press regulations and freedom of speech constitutionThe survey will also try to find out the effectiveness with the Lisbon Strategy ?s emergencybrake and its purpose to protect the Swedish freedom of the press regulations and freedom ofspeech constitution. How big is the difference between the different member states concerningthe protection of the freedom of speech?Material/Method: The data collected for this thesis is retrieved through personal interviewswith representives from experts with in the field as Uppsala University and the SwedishGovernent.Main results: It is obvious that Sweden has the strongest protection of freedom of speechcomparing to the other EU member states. No other EU country has as detailed constitution asthe Swedish constitution TF and YGL.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Riskkapitalbranschen har varit etablerad i Sverige sedan 1980-talet, trots det finns det idag inget regelverk som specifikt reglerar denna verksamhet. Sedan år 2007 har Skatteverket bedrivit djupgående utredningar av bolag verksamma inom riskkapitalbranschen. I utredningarna har fokus legat på en särskild vinstandel som utgår till vissa aktiva aktörer inom denna bransch. Den särskilda vinstandelen benämns carried interest och har skapat stor debatt på riskkapitalområdet. Debatten grundar sig i hur carried interest ska klassificeras och beskattas.

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

The term "Project" have become a growing work model that exist in almost all bransches. A project is a work effort made over a finite period of time with a start and a finish to create a unique product, service, or result. Science shows that time limitation has an impact on humans to perform under pressure, which challanges the contributor to deliver. This report contains an examination about project management, both coming from scientific results and an external business. The point of this study is to bring ideas of improvement, which can make the work method more effective in this company..

The purpose of this study has been to look how pedagogic process interacts in horse riding lessons. In order to research this problem I have used an ethnographic approach and during a week I observed ten riding lessons in two separate Riding house in the south of Sweden. In my theoretical frame I have used Michel Foucault ?Discipline and punish? as a toll to make clear how dominance and submission is present and active in the horse riding education. The conclusion shows how dominant power rules by its presence and creates submission, stability and feeling of security. The discipline is used to create a feeling that will bring the riders to new experience and develop their talent.

För PLA-innehavare och key executives anser vi att beskattningen av carried interest ska ske i inkomstlaget kapital. Vi anser ej att den eventuella arbetsinsatsen utförd av PLA-innehavare har en sådan koppling till värdeökning i fonden att inkomstslaget tjänst ska vara tillämpligt. Detta har att göra med att GP-bolagets beslutanderätt i fondens förvaltning samt det finns omvärldsfaktorer som påverkar fondens värdeförändring.Vidare anser vi att carried interest ska beskattas hos PLA-innehavarna och key executives, inte hos rådgivningsbolaget. Av fondstrukturen framgår det tydligt att rådgivningsbolaget är skilt från GP-bolaget och förvaltningen av en venture capital-fond. Carried interest finns endast avtalat i det avtal som PLA-innehavarna har ingått med ILP-bolaget.

This project was conducted during the spring semester 2013 at mechanical engineering program at University Halmstad. The project was conducted in collaboration with MPQ Consulting in Halmstad. MPQ Consulting is a newly established company looking to take step into the product development world. The company has already had ideas and existing products. One of the ideas is to construct and design a form of beach games whose rules are based on the volleyball rules.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.

There is respect for the history of dance and my aim is to find out how the history affects the dancing youth today. The design of the dance lesson is often of a traditional stereotypical manner, both didactic and methodic, and it rarely appears to be questioned. I have danced for almost 20 years and I am a part of this tradition of movements, music, language and way of ?being?. My ambition with this study is to go outside my own experience and offer insight and an overall picture of a, for the outsider, closed world.

The purpose of this study is to portray conflict managing associated with children in a small class and what problems they may face each day at school. What types of conflicts and what consequences do teachers practice? This study is based on these following questions:Is there any difference for solving/measure for students with psychosocial problems or ADHD in a conflict or does teachers still works with the same methods?What types of conflict solving does schools use?What is important to consider with students in a small class who has psychosocial problems and ADHD to prevent conflicts?Summary: To answer my questions in this study, I´ve used qualitative methods, interviews and observations. I have used my cellphone for recording the interviews so that all content from the informers are accurate. My theoretical points concerns on having strict rules both inside and outside the classroom.

The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview.  According to previous research by James A.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.