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.

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 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.

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.

Företagsledarna i undersökningen har stora förväntningar på revisorn. Företagsledarna anser att den fristående rådgivningen får vara ganska omfattande, för att företaget ska kunna få all hjälp de behöver. P.g.a. detta anser företagsledarna att det inte finns något olämpligt område för revisorn att rådgiva inom. Revisorerna i undersökningen sätter däremot en gräns för rådgivningen med hjälp av de etiska reglerna, och lämnar över de uppdrag som de anser att någon annan har mer kompetens för att utföra.

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?.

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.

The main focus of this study is to explore Swedish soldiers? experiences of the transition back to everyday life after international service missions. This includes the help and support that they have received and also what barriers to care they have experienced during the transition back to everyday life. The theoretical perspectives of this study are social identity and stigma theory. This study was performed using a qualitative method and includes six individual interviews with active duty officers within the Swedish armed forces.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

Hindgren, Lisbeth (2008). ICDP, International Child Development Programme Ett verktyg för specialpedagogens proffessionella rollragande? ICDP, International Child Development Programme A tool for the special educational needs teacher´s professional role? Examensarbete, Skolutveckling och ledarskap, Specialpedagogik, Lärarutbildningen, Malmö högskola. Syfte: Vad styr rolltagandet utifrån olika rollteoretiska perspektiv? Syftet med detta arbete är att undersöka om, och i så fall hur, det förhållningssätt som används inom ICDP/ vägledande samspel påverkar specialpedagogens rolltagande utifrån det specialpedagogiksa uppdraget i de olika arbetsområdena individ, grupp och organisation.

Denna uppsats har en kvalitativ ansats. Analysen av den empiriska informationen har verkställts med en utarbetad analytisk referensram. Genom att studera och redogöra hur SOS anpassar sin verksamhetsutveckling till de förändringar och utmaningar som uppkommer i deras omvärld, är syftet med denna uppsats att rekonstruera den strategiska beslutsprocessen i SOS för att förstå hur en strategi kan formuleras och formas. Uppsatsen tar upp de teoriområden som berör strategisk management; strategisk transformationsprocess, strategiformulering, resurs- och kärnkompetensbaserade strategier och en form av strategiskt samarbete. Slutsats: En formulerad strategi får oftast handskas med externa företeelser, oväntade och spontana.

Animals in zoos live in small enclosed areas. If a pathogen is introduced to the zoo, the animals are extremely vulnerable. The highest risk of introducing new pathogens occurs when new animals are introduced to the collection. Therefore it is essential that zoos have a protocol in place for disease prevention. This review has studied literature on the subject of disease prevention protocols when translocating animals between zoos.