År 2002 tog EU och International Accounting Standard Board (IASB) beslutet att alla noterade företag ska följa de internationella reglerna International Financial Reporting Standards (IFRS). Detta medförde dock att regelverket för de mindre noterade företagen blev alltför komplicerat. Därför beslutade Bokföringsnämnden år 2004, att ändra inriktningen på normgivningen och började arbetet med K-projektet. Här delas företagen in i fyra olika kategorier (K1-K4) beroende på storlek och företagsform. Företagen kan till dess att alla de viktigaste delarna i lagstiftningen trätt i kraft, välja att tillämpa reglerna inom sin aktuella kategori eller fortsätta med nuvarande regler. Denna uppsats inriktar sig på enskilda näringsidkare som tillhör Kategori 1 och har en nettoomsättning på högst 3 miljoner kronor.

The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

The purpose of this essay is to examine the Swedish relations to Nato and by doing so see on what terms the cooperation is executed and why. However, Sweden is not a member of Nato and is thereby not seen as an ally of the organization but even so Sweden has a close cooperation with Nato. The theories used in this essay is The Rational Actor Model and The Organizational Behaviour Model by Graham Allison and Philip Zelikow. To this a number of additional theorises are used as to complement these two main theories. The aim with these theories is to see which one gives the most satisfying explanation of the Swedish strategy to cooperate with Nato and still not be a member of the alliance or if all theorises are needed.

The purpose of this study is to conduce to the understanding of what challenges the HRdepartmentfaces in the work with the psychosocial work environment in nonprofit organizationsin Sweden. A particular focus in the study is on how the certain features of the nonprofit sectoraffect and tend to contribute to these challenges. In both Swedish and International research thereappears to be a lack of studies that deal with the psychosocial work environment in the nonprofitsector, which is one of the main reasons for this study. International research show, among otherthings, that employees in this sector have a higher degree of work satisfaction than in othersectors. Especially, they value the sense of making a contribution to the society, to get feedbackon their work performance as well as they expect a high level of co-determination.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

The purpose of this thesis is to examine how the working method partnering has been welcomed in the Swedish construction company NCC and find possible explanations to this. The theoretical background used to understand and discuss our findings mainly builds on value and network dynamics. The empirical study is of a qualitative nature and builds upon 13 semi-structured interviews and the participation in a two-day start up workshop with 21 representatives from involved parties. The study shows that partnering has been positively accepted at NCC. Possible explanations for this can be found in the contrast the method represents to the traditional way of working within the construction industry.

The function of traditional leaders in the modern states of Africa has been under debate for decades. The dominant research discourse suggests that these institutions should be integrated into the state in order to minimize the amount of parallel political spheres, since the latters are considered to affect state legitimacy negatively. But are the states in a situation where they need to compete with the traditional institutions in order to gain more legitimacy? If so, is the struggle for legitimacy a zero-sum game where there can only be one winner? Or is it possible for these institutions to co-exist or even benefit from each other? The aim of this bachelor?s thesis is to research if, and to what extent, African citizens? confidence in traditional institutions has an effect on state legitimacy. This has been done by statistically analyzing the data from the latest completed round of the Afrobarometer survey, a study that has been conducted in 20 different countries across West- and Northeast Africa.

Bakgrunden till examensarbetet är den låga frisknärvaron på ett flertal arbetsplatser i Sverige. På sikt hotar en låg frisknärvaro den svenska välfärden genom att kostnaderna för ohälsa blir väldigt höga, både i monetära mått och i lidande. Ledaren har, genom sitt formella ansvar och sina befogenheter, stor möjlighet att påverka organisationens utveckling. Vilket gör kopplingen mellan hälsa och ledarskap till ett intressant område. I detta examensarbete ges svar på forskningsfrågorna: ? Hur kan ledare arbeta för att stödja utvecklingen för en hållbar hälsa? ? Vilka goda exempel på arbetssätt kan identifieras? Som fallstudieorganisation har Roxtec International AB i Karlskrona valts.

Detta examensarbete har utförts på OEM International, en Teknikhandelskoncern som främst säljer små komponenter för industriautomatisering. Snabb tillväxt medförde trånga och urvuxna lager, en på sikt ohållbar situation som resulterade i planer på ett nytt, större lager. Bygget av detta nya, stora lager i Tranås blev startpunkten för diskussioner kring hur lagerverksamheten egentligen bör bedrivas på lämpligast sätt. Tankar på att ha ett stort centrallager istället för dagens mindre, regionala väcktes, men då ifrågasattes också vilka konsekvenser en sådan förändring skulle bära med sig. Syftet med denna studie är därför att identifiera vilka faktorer som företag bör beakta vid beslut om eventuell överföring av befintliga regionala lagerpunkter till central ort.

Female genital mutilation is an ancient custom, practiced mainly in African countries. For several years, Africans has immigrated to Sweden and many of the women are genitally mutilated or circumcised. The aim of this study was to bring some clarity to the attitudes and experiences regarding female genital mutilation among those who are affected. Articles for this literature review were searched for in international databases, and in the university library database. The outcome of this study shows that health care staff is in need of greater knowledge about this custom, in order to be able to handle the situation appropriately.

In Sweden approximately ten percent of all children grows up in a family where at least one parent is having an alcohol related addiction. Since 1998 the development of group activities for children in this situation has been immense. The aim of group activities is to break the child's isolation and make them feel that they are not lonely in their experiences, give them knowledge about addiction and relive the pressure of guilt and responsibility.In a comparative study we examined studied how two different group activity models one with the conception of illness and one without, use the children's network to support the group process. The aim was also to find each models definition of the "normal family", since we understood the groupactivity as a part in the normalization process. We reached our aim through interviews with group leaders and by literature studies.

En bättre värld genom faith? En studie om hur organisationen DIAN Interfidei arbetar för att skapa fredliga relationer i Indonesien [A better world through faith? A study about how the organization DIAN Interfidei works to pursue peaceful relations in Indonesia]. The aim of this study has been to analyze how an Indonesian NGO called DIAN Interfidei works with peacebuilding through faith in order to bring harmony between the various ethnic and religious groups of people that inhabits the nation. Through interviews and the study of Interfideis own source-material could their methods and problems be explored, and later on related to contemporary research in the field of conflict-resolution and peace-making. The conclusions that could be drawn from this study is that Interfidei primarily targets two specific groups (teachers of religion in schools and future religious leaders) in their programmes, because these groups in turn have the potential to affect several people in their own work.

Den demografiska förändringen över ålderstrukturen står inför en förändring, där antalet äldre förväntas öka markant. För att äldreomsorgen ska ges möjlighet att tillhanda hålla en god omvårdnad, bör behovet av kompetent personal och en god arbetsmiljö tillgodoses. Syftet med denna undersökning var att skaffa kunskap om vilka möjligheter samt vilka resurser arbetsledare inom äldreomsorgen har för att implementera en god arbetsmiljö. Metoden som använts för denna kvalitativa undersökning var hermeneutisk metod, för att erfara och tolka arbetsledarnas arbetsmiljöarbete. I resultatet av undersökningen framkom att en majoritet av arbetsledarna ansåg att de hade en god arbetsmiljö och resurserna var adekvata, men utifrån intervjuerna kunde det tolkas att arbetsledningen och medarbetarna arbetade mot olika mål.

In this study the semi structured interview method was used to explore what kind of knowledge one In State Authority: The Migration Board, and three Non Governmental Organisations: Red Cross, Save the Children and ISS- International Social Service have about the situation for separated children. Another purpose in this study was to explore if people who are close to the children are working for the best of the children and if their cases were treated with legal security. The result shows that the children?s cases are not treated with legal security and some of the children suffer psychologically from separations from the families and other children need new families because they were maltreated. The result also shows that there are signs that separated children are discriminated compared to children with a Swedish background..

In this essay we try to find explanations as to why Denmark went to war, to-gether with the United States and other nations, against Iraq. We have exam-ined several factors which we believe to be the most important for Denmark`s decision to go to war. In particular, we have looked at Prime Minister Anders Fogh Rasmussen and his belief system, Denmark`s recent domestic policies especially the immigrations policies, relevant parts of Denmark`s past foreign policies and Denmark`s role within international organizations like UN, NATO and EU. Throughout the essay our attention is focused on Rasmussen as a main actor in forming and pushing through Denmark`s policies..