AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

SAMMANFATTNINGÖvergödning har de senaste åren blivit en stor och omdebatterad fråga i många EU- länder.Även om problemen har minskat en del är detta inte tillräckligt, vi ser fortfarande fiskdöd,syrefria bottnar och giftiga algblomningar. Hur långt ska vi gå för att kunna övervinnaövergödningsproblemen? Genom olika sorters lagstiftning, ekonomiska styrmedel ochrådgivning har vi nått en bit på vägen, men fortfarande krävs det mycket arbete innan vi haruppnått målet. Jordbruket har pekats ut som en av de största källorna till övergödning pågrund av överskottet av kväve och fosfor som varje år urlakas ur våra jordbruksmarker.Inom EU finns sedan 1991 en gemensam lagstiftning; Nitratdirektivet. Syftet med direktivetär att minska nitratföroreningar och andra föroreningar från jordbruket, då dessa påverkarsåväl yt- och grundvatten som kust- och havsvatten.

Title: Images of Sweden in ItalyNumber of pages: 5252 (589 including enclosures)Author: Oskar GustafssonTutor: Martin NilssonCourse: Political Science C level ? Bachelor?s ThesisPeriod: Spring term 2010University: School of Social SciencesLinnaeus UniversityPurpose/Aim: The purpose of my research study is to, through the use of political science theories on soft power and marketing theories about nation branding and in comparison to previous studies on the image of Sweden in Italy, gains a better understanding of the image of Sweden in Italy, with special focus on national political institutions and young Italians.Method: The method of analysis is a combination of qualitative methods: interviews where information about the image of Sweden amongst national political institutions were gathered and a survey where information was gathered about the image of Sweden amongst young Italians.Main results: On the basis of the results I have gained it can be concluded that a positive and well informed image of Sweden emerges when it comes to cultural and social factors but a more restricted and somewhat negative image come to light when asking national political institutions and young citizens in Italy about their views and knowledge on Swedish domestic and international politics and economics.Keywords: Soft power, Public Diplomacy, Nation Branding, Images of Sweden, Italy..

Syfte: Syftet med denna undersökning är att göra en komparativ studie mellan Sverige-och global aktiefonder för att vidare analysera vilka aktiefonder som ger högst avkastning.Metod: Uppsatsen bygger på en statistisk analys vilket sekundärdata ligger till grund för våra beräkningar. Genom tillämpning av kvantifierbar hård data där bland annat historiska aktiekurser ingår, så har en kvantitativ studie använts. Befintliga teorier och modeller har tillämpats.Slutsats: Studien visar i stort sett att högre risk ger en högre avkastning. Under period 1 presterade Latin Amerika fonderna bäst varefter Sverige fonder presterade bättre under period 2. Dessa marknader kan vara väldigt oberoende av varandra och tenderar därmed inte att följa varandras kursutveckingen.

Abstract Title: A study of in-store atmospherics impact on young consumers in fashion houses Date of the Seminar: June 4th 2008 Course: BUSM08. Master thesis in International Marketing & Brand Management Authors: Md. Abu Baker Siddique Masum Milan Filipovic Supervisor: Ulf Elg Keywords: In-store atmosphere, young generation, fashion houses. Thesis purpose: This thesis will find out the influences of the in-store environment in the fashion houses and it will be applicable for this sector. This research will provide information to develop a better in-store environment in fashion houses to attract more young people.

Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.

SAMMANFATTNING Mitt examensarbete utgör ett led i Nordiska Genbankens (NGB) uppgift att skapa en nordisk s.k. ?core collection? av rabarber, Rheum rhabarbarum L. Samlingar finns även i våra nordiska grannländer Norge, Finland, Danmark och Island. I Sverige har ett insamlingsarbete av rabarber pågått under åren 2002 och 2003 för att komplettera en äldre samling.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

AbstractThis essay begins with a presentation of the complex set of problems which relate to the interaction between freedom of speech and the ban against discrimination based on a person's race, the colour of their skin or ethnic origin, confession of faith or sexual preference (BrB 16:8, incitement to racial hatred). Can conflicts arise between freedom of speech and the ban against discrimination? To shed light on this question, we have chosen to look at the issue from a new perspective. This perspective is based on the new challenges faced by Swedish society as a result of the changed composition of our population, our membership in the EU and our acknowledgment of certain international conventions concerning human rights.Fifty years ago our population almost solely comprised of ?native Swedes?.

En av de stora upptäckterna i livet är att lära sig läsa, men det är en ännu större upptäckt att förstå det lästa, det vill säga att läsa för att lära. Dessvärre visar de senaste internationella läsundersökningarna, bland annat Progress in International Reading Literacy Study (PIRLS), att läsförståelsen hos svenska elever har försämrats. Därför är syftet med vår studie att reda ut hur fyra lärare i åk 4-6 arbetar för att utveckla sina elevers läsförståelse. Vår teoretiska utgångspunkt är bland annat det sociokulturella perspektivet. För att kunna genomföra studien använde vi oss av kvalitativa semistrukturerade intervjuer.

Försvarsmaktsorganisationen har varit i förändring sedan försvarsbeslutet 2004, då Försvarsmakten gick från ett invasionsförsvars till ett rörligt insatsförsvar. Denna nya inriktning innebär att de svenska enheter skall kunna genomföra uppdrag långt ifrån den svenska kusten och infrastruktur, vilket kan medföra en del nya intressanta frågeställningar.Ett exempel på en sådan frågeställning är om de svenska enheterna är lämpliga för sådana uppdrag då det gäller att ta hand om och transportera eventuella skadade ombord. Har sjukvårdsorganisationen och Försvarsmakten medel till att transportera och ge adekvat vård vid större krissituationer internationellt?Uppsatsen syfte är att genom ett organisationsteoretiskt perspektiv undersöka hur Försvarsmaktens förmåga att ta hand om skadade vid internationella missioner ser ut, samt vilka brister i organisationen som kan påvisas.Den metod som har använts är den deskriptiva metoden tillsammans med fallstudier. Det som har studerats är svenska reglementen, doktriner samt den utländska Nato doktrinen AJP 4-10.

This study investigates certified and non-certified teachers in Sweden and how they themselves view the status of their profession. Teacher certifications were introduced to Sweden in 2011, under the assumption that it would raise the status of qualified teachers. Recent results from international studies showed that Swedish students have fallen in rank compared to other countries around the world, and one of the proposed solutions proposed to this was to raise the status of teachers, as well as their pay. A higher status would then solve other issues, such as the low number of applications to university courses related to teaching. This study asked high school teachers, through an online questionnaire, what their views were on the status change the reform was supposed to create.

Why engage if it risks your life?Motives to participation in labour unions among women in ColombiaEssay in Political Science D-levelAuthor: Susanna SvenssonTutor: Hans LödénWhy do people choose to participate in politics when it is such a small chance that you actually make a change? Also political participation favours the collective and therefore you do not get any personal advantages for your contribution. Even more interesting is the question of why you participate when it puts yourself in a position of danger? Colombia is considered to be the most dangerous country to be a member of labour unions in and it would therefore be a context where it is unlikely to find participation. This study is based on thirteen qualitative interviews with Colombian female union members with the aim to understand why people engage in labour unions despite threats of violence and other obstacles, when the most likely would be to abstain from action.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.

One of the main tasks of the Swedish Armed Forces over the past few years has been International assignments, which increased the importance of the Lessons Learned process. Methods of simulator training with computers have become more frequent and the technical ability to collect digital data from sensors has been developed as well. This work demonstrates how the experience of Lessons Learned can be communicated with the computer simulator StriSimPC and how modern technology in future support experiences from the Lessons Learned process at the tactical level in the Army.Currently knowledge sharing consists of several processes and strategies in the Swedish Armed Forces. This is done by written reports, oral presentations and different practical exercises.This case study shows the functions of the simulator StriSimPC, methods of training and how it is used today. The study also describes the future opportunities, where digital metadata acquired from the modern combat vehicles could contribute sharing of experience in the Lessons Learned process.The summarized conclusions indicate that StriSimPC can combine the two strategies for personalization and codification of knowledge transfer to reach a higher level of learning.