Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

In 1995 something happened that radically changed the European football. This was the arrival of the Bosman ruling, a decision made by the European Court of Justice which meant that players with an expired contract could change clubs for free and that the European Union's internal market including the free movement of labour was now a part of the European football. The effects of theBosman ruling are wildly discussed today. Many powerful people in the European football mean that football now is less competitive than before, that there are a small amount of teams that actually have the ability to win any trophies. This bachelor thesis is studying the effects of the competitive forces in football after the Bosman ruling as a case of the free movement in the European Union.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

The SMEs’ internationalization strategy—Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study. The primary information sources are the interviews with key-persons in internationalization process of SMEs Methodology: The literature review in this study concerns areas of SMEs’ motives for internationalization, foreign market entry mode approaches and influence of internal & external factors.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This study aims to identify the municipalities of Hallands? methods, guidelines and policies in integration concerning new arrivals of children and teenagers. Some of the new arrivals are under the power of Swedish Migration Board and some of them are by a contract handed over to the municipalities. The evaluation is based on Michael Lipskys street-level bureaucracy which puts its focus on the lower level of bureaucrats meeting with clients. The frame is Skolverkets guideline for education of new arrivals which is more or less a way towards a common policy.

ABSTRACTTitle: First steps towards successful recruitment ? A study about a small Swedish firm?s recruitment strategyCourse: Bachelor Dissertation - LeadershipAuthors: Filip Agby, Damir Macanovic and Thomas MennerdahlAdvisor: Anders BillströmKey Words: Recruitment in small firms, recruitment strategy, wrong fit recruitment, HRM, right staffProblem enunciation: What pros and cons could the choice of recruitment strategy mean for a small Swedish firm. Purpose: The purpose of this thesis is to give recruiters a better understanding of how a small Swedish company could use different recruitment strategies, together with systematic preparations, to affect the experienced recruitment result. Another purpose is to study if earlier mentioned international research about small firms? recruitment strategies is applicable to a small Swedish firm.Theoretical framework: The section initiates by introducing the reader to the subject through describing Human resource management with a focus on recruitment.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

An inquiry into the post-war European aesthetic and political landscape should take the international organization Unesco?s colour reproductions and travelling exhibitions of paintings into consideration. In these, the organization implements André Malraux? idea of the ?imaginary museum? as a framework for a future cosmopolitical, aesthetic (and utopian) community. During the late 1940?s, the Swedish government also discusses the need for raising an ?aesthetic awareness? amongst their citizens as a consequence to a poor knowledge in the fine arts.

The SMEs? internationalization strategy?Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study.

Dansen har funnits länge i människans närhet och den har olika betydelser beroende på vad individen har för uppfattning om dansens normer och uppbyggnad. Syftet med vår empiriska studie är att undersöka om pojkar och flickor har en liknande syn på ämnesområdet rörelse till musik samt dans i gymnasieskolan och i så fall varför eller varför inte de har det. Vi har utgångspunkt i genusperspektivet och därmed Hirdmans (2001) teorier om genuskontraktet. Metoden vi har använt oss av är den kvantitativa undersökningsmetoden. Inom ramen för den kvantitativa undersökningsmetoden valde vi enkäter eftersom det är enklast att få svar på våra frågeställningar samt för att det ger oss stora möjligheter att nå ut till många individer. Rörelse till musik samt dans uppfattas som ett feminint ämne.

Uppsatsens syfte är identifiera och analysera de förväntningar som medarbetare och chef har på varandra inom den avreglerade apoteksmarknaden och se hur väl dessa förväntningar överensstämmer med varandra. Detta görs med kvalitativa intervjuer.  Studien bygger på tre intervjuer, med två medarbetare och en chef, på ett mindre apotek i stockholmsområdet. Resultatet visar att förväntningarna, på rollerna medarbetare och chef, överlag överrensstämmer väl och även viljan att nå en ömsesidig förståelse mellan parterna är god. Potentiella problem kan uppstå i de områden där båda parterna visserligen har förståelse för varandras förväntningar, men inte äger möjligeheten att uppfylla dem.

The aim of this bachelor?s thesis is to investigate what role the public library in Sweden may have when it comes to gender equality issues. The questions at issue that were asked, in order to give an answer to the aim, was how the librarians defined and saw work with equality, how much the steering documents for the library impact and what they are doing in their practice to weaken the dichotomies between the sexes. The theoretical starting point used for this study is three concepts, the gender system, the stereotypes and the gender contract described by the Swedish historian Yvonne Hirdman. The purpose of the three concepts is that gender is a social construction which produces gender stereotypes and a gender order in society, which the library is a part of.

Ljusförorening är ett relativt modernt fenomen som allt mer påverkar tillgången till en stjärnklar natthimmel. Det finns en mängd olika internationella organisationer som arbetar för att minska ljusföroreningar och för att bevara natthimlens synlighet, bland andra International Dark-Sky Association, Royal Astronomical Society of Canada och Starlight Initiative. I den här uppsatsen undersöker jag ett antal strategiska dokument genom textanalys, för att analysera deras huvudsakliga motiv till förändringar och för att få en överblick över vilka sorters åtgärder som dessa organisationer föreslår. De analyserade dokumenten är Astrolabs Practical Guide for Lighting, Dark Sky Societys Guidelines for Good Exterior Lighting Plans, International Dark-Sky Associations Practical Guide, Royal Astronomical Society of Canadas Dark Sky Guidelines, Patersons Sark ? Dark Sky Island Lighting Management Plan, Flagstaff Dark Skies Coalitions Lighting Tips, Starlight Initiatives Defence of the Night Sky and the Right to Starlight och Narisda och Schreuders Light Pollution Handbook.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.