Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Information management is today a matter of great importance for every organisation. It is therefore necessary for organisations to see information and its management as a significant part of the organisation s key to success. In this essay we have chosen to study the implications of information policy and information strategy for The Nordic Council/The Nordic Council of Ministers. These two intergovernmental organisations share the same information department. Although The Nordic Council/The Nordic Council of Ministers are non-profitable organisations, they share some characteristics with those acting in a competitive market.

The ways designers work with craftsmen in other countries can vary alot,but still there are many similarities. In this study we make comparisonsbetween a number of projects involving three different designers and artisansin other countries and parallel that to our own work in South Africa.What we have seen is that there is some common denominators betweenthe different projects that are being taken care of in different ways.Some things that commonly attract the designers seem to be the skills ofthe craftsmen, as well as their colouring, patterns and materials. A furthercommon denominator in the projects is that people?s perception of qualityhas become an important issue. The products that are being developedare often sold in the country of the designer, and therefore a needto insure that the quality of the products is up to the standards expectedin that certain country has occurred.

The theme in this report has been how to benefit experience from accident investigations. The demand on the municipality to perform accidet investigations is relatively new, and maybe they aren?t clear what the demands means. This causes that there might be a problem to benefit experience from accident investigations, for improving the overall safety in the municipality. The main purpose of this report has been to clarify how experience from accident investigations, can be of benefit to society on a local level.

The Energy Market Inspectorate is implementing a new tariff regulation in Sweden. A small part of the new regulation concerns effectible operation costs and originally they where intended to be calculated using a modification of equivalent comparison standards, in Swedish Ekm. This thesis is intended to analyze if Fortums grid in Stockholm could be described correctly, using equivalent comparison standards. In Ekm every part of the distribution grid is designated a weighting in relation to 1 km 0.4kV over head line. These Ekm-measurements are intended to simplify comparison between different grid areas with different structure and geographical conditions.

En av de viktigaste nycklarna till en lärande organisation, är teamlärande. Samarbetar och arbetar de anställda tillsammans så överstiger det den enskildes kunnande. Facilitatorer arbetar med förändringsprocesser där de anställda utmanas och coachas mot att samverka aktivt för att tillsammans bilda en lärande organisation, där ett mål med processen är att leda organisationer mot att fortlöpande vilja eftersträva förbättringar med andra ord bli en lärande organisation. Det har visat att det finns en viss problematik kring att skapa grupper som frambringar förutsättningar för lärande och utveckling. Vi kände då att vi kunde bidra till den pedagogiska vetenskapen i anknytning till detta problem genom vår studie som riktar sig mot facilitatorns upplevelser av hur de påverkar förutsättningarna för utveckling och lärande i/hos arbetsgrupper.

International Contract Law presently offers three sets of principles: the UNIDROIT Principles of International Commercial Contracts (the UNIDROIT Principles), the Principles of European Contract Law (the PECL) and the Draft Common Frame of Reference (the DCFR). These sets of principles contain general principles which are intended to serve as model rules. The three sets of principles have been published, but they have not been adopted. The UNIDROIT Principles and the PECL are not meant to be adopted either. There are different opinions as to whether the sets of principles can be considered to be a source of legal status at all.The sets of principles have been referred to in Swedish law.

Quality is the key to a well executed product or service. The construction industry hasn?t highlighted the quality in recent times which have contributed to the construction industry receiving much criticism in the field. The public sees it as an offhanded industry where errors and delays are common.The reason for this is considered to be primarily the lack of time, constant pressure to reduce costs and skills and the ability to communicate between the parties about what the correct quality really means. The industry has begun to realize that it must start setting clearer standards and that there are great opportunities for improvement.This report will give Peab an opportunity to develop their quality work.

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

För ett kreativt ledarskap behövs kompetens inom flera olika områden. Olika former av struktur, kunskap om personal, medvetenhet om maktrelationer och det skådespel som pågår är fyra perspektiv på organisation och ledarskap som Bolman och Deal (2005) skriver om i boken Nya perspektiv på organisation och ledarskap. Syftet med rapporten är att se om det finns marknadspotential för kompetensutveckling inom ledarskap i reklambranschen i Göteborg. Detta görs genom att ställa resultatet av strukturerade intervjuer om kompetensutveckling inom ledarskap i reklambranschen i Göteborg mot några av de teorier och studier som gjorts om organisation och ledarskap. Resultatet visar att reklambyråer kompetensutvecklar inom ledarskap men att det finns ett behov av och en marknadspotential för ytterligare kompetensutveckling inom ledarskap i reklambranschen i Göteborg..

Learning Resource Centre, or LRC, is an international phenomenon and a response to the changing society that came with the development of information technology. The LRC concept spread internationally during the 1990s and began to influence Swedish collage libraries at the end of the decade. The main purpose of this study is to analyze if and how Swedish college libraries have incorporated the LRC concept. Is there a Swedish LRC model? Is the LRC concept still interesting or was it a trend that is now out of date? Interviews with eleven people from six college libraries aim to show how they define the concept LRC and how it has been integrated in to their organisations.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

  AbstractHåkan Salomonsson: In i nuet via Darmstadt ? Fylkingen, Stockhausen och 50-talet. Uppsala Universitet: Institutionen för musikvetenskap, C-uppsats 2006.During the 1950s, Swedens musical avantgarde was mainly lead by the concert organisation Fylkingen. Some of the leading members used to belong to the Mondaygroup in the 1940s and brought a will to update and modernise Swedish music with them into Fylkingen. This resulted in a radical change in the concert programs of Fylkingen and a development that lead to the introduction of the music of Karlheinz Stockhausen in Sweden.

Today automotive manufacturers are facing a crisis with increased pressure to strengthen their brands. To prevent declining results many automakers have chosen to extend its brand to other industries i.e. various forms of brand extensions. Automotive manufacturers have developed an international strategy for what merchandise to offer. The strategy has received an overall positive response, however, it does not apply well within the Swedish market where merchandise is sold in less quantity than abroad.