Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som i Sverige blev obligatorisk för börsnoterade bolag år 2005. Första utkastet till IAS 40 innehöll två kontroversiella förslag, att värdering skulle ske till verkligt värde och att värdeförändringarna skulle redovisas över resultaträkningen. Vårt syfte är att beskriva redovisningen av förvaltningsfastigheter enligt IAS 40 och dess redovisning av värdeförändringar. Det vi fokuserar på är huruvida redovisningen av värdeförändringar enligt verkligt-värde-metoden i IAS 40 är det bästa sättet eller om omvärderingsmetoden i IAS 16 är att föredra.För att få djupgående information och åsikter i ämnet valde vi att använda oss av en kvalitativ metod.

Many companies sometimes affects that a competitive company pulls use for their trademark or their products in his advertising. It can for instance be that the company uses alike symbols or features and on so ways fields a free ride on another companies good reputation. This procedure is called reputation parasitism and settles in the marketing act, 8 a § comparative advertising. You can also condemn after the marketing acts 4 § general requirement which?s says, ?marketing must be compatible with good marketing practice? which also agrees with international chamber of commerce.

Syftet med denna uppsats är att undersöka och problematisera den ideale medborgaren i Lgr11 och Making the PYP happen: A curriculum framework for international primary education (2009). En kvalitativ textanalys av de båda läroplanerna har genomförts för att undersöka karakteristiska drag och färdigheter hos den ideale medborgaren, samt bakomliggande filosofier och begränsningar.De två läroplanerna och deras medborgarideal är på många sätt väldigt lika varandra, men de olika påverkansfaktorerna leder dem till olika uttryck av deras demokratiska grundtanke. Analysen visar att de båda läroplanerna ligger i linje med den internationella läroplansutvecklingen vad gäller sitt demokratiska medborgarskapsideal, men att Making the PYP happen: A curriculum framework for international primary education (2009) påvisar en mer konsekvent och aktiv tolkning av den demokratiska medborgaren. De två läroplanerna är grundade i olika pedagogiker och läroplanskoder, något som påverkar elevens relation till stoffet och därmed även beskrivningen av den ideale medborgaren. Som andra läroplaner är de formulerade på ett särskilt sätt av särskilda anledningar, något som kräver en medveten hållning hos de lärare som vill utbilda demokratiska och källkritiska medborgare ? i enlighet med läroplanen!.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

How does the recent wave of preferential trading arrangements affect, the incentives for further trade liberalization of member states, and the possibility of obtaining global free trade? And are there any differences in this aspect between custom unions and other forms of preferential trading arrangements? These questions are well debated and have divided international trade researchers into two camps, one in favour for preferential trading arrangements and the other side against them. I have used well acknowledged researchers in the area of international trade theory to make a literature study of the above mentioned key elements in the debate. When comparing the two sides I have focused mainly on their differences, assumptions and results. I have come to the conclusion that there is nothing to be alarmed by of the wave of regionalism that?s occurring in the world today, but caution should be applied and more research in this area is necessary before any certain conclusions can be drawn.

Syftet med denna uppsats är att undersöka och problematisera den ideale medborgaren i Lgr11 och Making the PYP happen: A curriculum framework for international primary education (2009). En kvalitativ textanalys av de båda läroplanerna har genomförts för att undersöka karakteristiska drag och färdigheter hos den ideale medborgaren, samt bakomliggande filosofier och begränsningar.De två läroplanerna och deras medborgarideal är på många sätt väldigt lika varandra, men de olika påverkansfaktorerna leder dem till olika uttryck av deras demokratiska grundtanke. Analysen visar att de båda läroplanerna ligger i linje med den internationella läroplansutvecklingen vad gäller sitt demokratiska medborgarskapsideal, men att Making the PYP happen: A curriculum framework for international primary education (2009) påvisar en mer konsekvent och aktiv tolkning av den demokratiska medborgaren. De två läroplanerna är grundade i olika pedagogiker och läroplanskoder, något som påverkar elevens relation till stoffet och därmed även beskrivningen av den ideale medborgaren. Som andra läroplaner är de formulerade på ett särskilt sätt av särskilda anledningar, något som kräver en medveten hållning hos de lärare som vill utbilda demokratiska och källkritiska medborgare ? i enlighet med läroplanen!.

This thesis has been performed at International Aluminum Casting AB in Eskilstuna,Sweden.International Aluminum Casting is currently working with a number of improvementsin their production in order to achieve their vision of being the leading aluminum foundry in Sweden. As a step in their improvement efforts, focus was directed ondeveloping the company's fixtures for machining.Efforts were focused on two main objectives: to develop a complete proposal on afixture which leads to a more rational use of an assigned part and also form general design advice for development of fixtures in the future.During the work progress, discussions have been made with experts at International Aluminum Casting within the field of fixture design. The objective was to obtain sufficient knowledge about the underlying problems with the current fixture for the part. At this stage of the thesis, a number of essential criteria for fixture design were produced. Information and inspiration were obtained by examining the company?s currently developed fixtures.After gathering the necessary information the process of developing three different fixture concepts started.

Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Syfte: att sammanställa vad som finns publicerat om digital avtrycksteknik och jämföra denna teknik med konventionell avtrycksteknik för fast kron- och broprotetik och på så sätt underlätta för operatörer att välja metod. Material och metod: litteratursökningar gjordes via Pubmed, Science Direct och genom handsökning i International Journal of Computerized Dentistry och Quintessence International. Informationssökningar gjordes även via fabrikörernas hemsidor och i litteratur vid Malmö Högskolas Odontologiska bibliotek. Resultat: det finns ett fåtal publikationer, varav de flesta är in vitro studier. De gav underlag för en jämförande diskussion av följande punkter: tidseffektivitet och användarvänlighet, precision och passform, kostnad, miljövänlighet samt patientvänlighet. Konklusion: denna litteraturstudie visar att på grundval av de publikationer som finns idag så fungerar den digitala avtryckstekniken tillfredsställande och fullt jämförbart med konventionell teknik för fast kron- och broprotetik. Det finns idag vissa belägg för att digitala tekniker kan ersätta den konventionella vad gäller precision. Det bör dock påpekas att de studier som finns tillgängliga idag är in vitro och dessa behöver kompletteras med och verifieras genom kliniska studier..

Tourism in the Arctic and Antarctic is increasing rapidly. In both Polar Regions, the cruise tourism is predominant. Several of the tour operators arrange trips under the banner of ecotourism, meaning that the trips should be ecologically sustainable. To ensure ecotourism standards there are different types of certifications; for cruise travels in the Arctic there is AECO (the Association of Arctic Expedition Cruise Operators) certification, and for travels to the Antarctic IAATO (the International Association of Antarctic Tour Operators). Promoters of ecotourism argue that these trips are important because they create support for conservation work among tourists making them ?polar ambassadors?.

International trade in services has increased over the past 30 years as a result of progress in information and communication technology, increased focus on services from the manufacturing sector and the establishment of trade associations.The international market for healthcare services, also referred to as medical tourism, is growing more and more. Patients increasingly seeking treatment at other countries healthcare systems because of long queues within their own country or because it exists better prices for the same care abroad. However, this type of service exports occurs at a limited extent in Sweden.The purpose of this study is to highlight and analyze the conditions for Swedish service companies to export healthcare services. This, includes the challenges and opportunities that exist to expand the exports of these services.The approach for this study has been in the form of interviews with two market actors and written responses, from the same interview guide, with three market actors. These market participants are the so-called Care companies which export healthcare services in various counties, and the membership organization Swecare who work with export promotion activities for its members in the Swedish healthcare sector.

The purpose of this thesis is to historically describe how Fédération Internationale deFootball Association (FIFA) interprets how the discourse of anti-racism has developed withintheir own organization throughout the years. In doing so, the thesis lands in a present timeperspective and then aims to identify the norms which FIFA, according to the organizationitself, stands for in regard to anti-racism within world football. That standard of behavior isthen put in contrast with the hidden ideological conceptions which, with the applying of apost-colonial perspective, can be found in the rhetoric used by FIFA in expressing themselvesabout their anti-racism stand.The methodology used in this thesis builds upon a qualitative text analysis approach inwhich solely primary sources available through the official website fifa.com are considered.The study finds that anti-racism is a relatively young concept within FIFA and that the communicatedideal standard of behavior circles around terms such as unity, diversity, solidarityand equality. Further on, FIFA clearly articulates how the universal power of football as suchcan unite people and that FIFA, as the administrator of this the world?s greatest sport, can setan example for the rest of the world to follow when it comes to notions of tolerance and solidarityin preventing racism in the future.In following the terminology provided by the post-colonial theorists Homi Bhabha andGyatri Spivak, and applying the concepts of fixity and essentialism on the rhetoric aroundanti-racism, the study discovers that FIFA, in sharp contrast to the articulated norms, in factexpress ideological conceptions of skin as a barrier of difference between people, and thatFIFA on good grounds can be accused of reproducing racist stereotypes rather than bridgingthem.The study concludes that its findings clearly demonstrates the increased need of consideringsports, and more specifically international sport organizations, as a basis for researchwithin the academic field of International Relations, and that a postcolonial perspective verymuch can provide alternative understandings of how these actors operate and what influencethey might have in the international system..