The Swedish security policy has changed from stressing neutrality to embrace co-operation within the EU and other organisations. New threats like terrorism, boarder-crossing criminality and natural disasters require new ways to deal with this type of problems to protect the society. Since the beginning of 21st century the high Russian economic growth has made it possible for the country to play an increasingly role as a superpower on the international political stage. In the same time the democratic development has been replaced by an autocratic rule which has obstructed the Russian- European relations. From a Swedish security policy view the Russian political development is of importance and the picture of Russian as a threat has changed from 1996 to 2008/09.

We waned to present a possible solution or new template for business plan called Market value plan..

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.

This paper replicates a test performed by Burgstahler and Dichev (1997), which identifies a kink in the frequency distribution of earnings for companies listed on American stock exchanges. Their claim, that the kink is evidence of earnings management, has however been dismissed as a methodical consequence. To address this concern, this paper not only replicates the test in general, but also performs tests on a split sample, where founding family-owned companies are separated from the others, since earlier research has shown that founding family ownership is correlated with less earnings management. The results are in line with the findings of Burgstahler and Dichev, with a significant kink in the frequency distribution in the general test. The findings also show that the significance of the kink increases in the non-family-owned sample, while it disappears in the family-owned sample.

Queen Kristina of Sweden (1626-1689) was in many ways an interesting, fascinating but also a very complicated woman, who has been studied widely by historians and other scholars throughout the years. However, there are few people who have considered the queens attitude towards the male norm which characterize Sweden, and most of Europe, during the seventeenth century.My purpose with this essay is therefore to apply the historian and gender expert Yvonne Hirdman´s theory about the gender system and the hierarchical order, where the male is the norm and representative of what is considered to be normal in the society, on literature regarding Queen Kristina of Sweden. The historical method of this essay will be historiography, as a result of the fact that my study is based on other historians and scholars research. Moreover, my intention is to include Kristina´s entire life in Sweden, from her birth as far as to her abdication from the Swedish throne and study this through the gender perspective introduced above. With this mentioned my essay therefore is named Against All Odds.

The aim of this thesis is to illustrate the content of the democratic values tolerance, personal development and political equality, in relation to the Swedish school?s systems fundamental values, and from there problematize the schools approach towards the Sweden Democrats. By using a qualitative text analysis upon the party program of Sweden Democrats, we have been able to fulfill the aim of the thesis. We have motivated and defined our chosen democracy values from the schools fundamental values and from democracy theory. With the use of an analyze schedule we have been able to go through with the interpretation and analyze of the party program of the Sweden Democrats.

This study is part of an international project, The Third Wave Project. The project aims to conductstudies with students of different cultures to see what they value as important in mathematics andmathematics learning. Part of the project involves carrying out a survey, the WIFI study. The WiFistudyaims to examine values of mathematics teaching that may affect student learning. The valuesthat are examined in this study are based on the mathematical values which are described by Bishop(1991).

Kartläggning av de inställningar som finns hos förvaltningsfastighetsföretag med anledning av införandet av IAS 40 samt praxis. Intervjuade företag: Brinonva, Castellum, Heba, Kungsleden och Akelius..

Along with the rapid expansion of wind power in Sweden during the last decades the competition about favorable areas has hardened. This among other reasons has caused the projectors to look into development of wind power in forests. There are several aspects regarding fatigue loads on the constructions that are severe in complex terrain, among which turbulence is one. The levels of turbulence which are accepted in order for the turbines to face a life length exceeding 20 years are regulated by the International Electrotechnical Commission, (IEC). In order to keep the turbulence below these levels there are three major steering tools to use: The ambient turbulence decreases with height and can therefore be regulated by the hub height of the turbines.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company. We chose this project in order to broaden our knowledge in both programming and project management. This text brings up the investigation we made to decide which tools to use in the development, it also brings up the way we managed and planned our project. During the project we have worked with a self-designed software development process which is also described here..

The aim of this Masters thesis is, with an exploratory stand, to examine the thoughts regarding gender perspective at childrens library service that are expressed from childrens librarians as well as the staff in administrative management. The purpose of the study is to generate ideas for further research and discussion regarding a gender perspective on the childrens library service. A total of eight interviews have been carried out. Three persons at the administrative level and five childrens librarians were interviewed. We also have examined if a gender perspective is expressed in the control documents, from international level to a local level, which the libraries could use when developing and planning their work.

In this essay we map and evaluate obstacles and problems that can occur during the establishment of international companies in Russia. This is done by investigating Swedish companies, which are established in Moscow and Saint Petersburg. We used secondary and primary data from books, previous surveys, reports, articles and the Internet. We also interviewed the following companies: Alfa Laval, Kockum Sonics AB, Höganäs Keramik, Skanska, Assa Abloy, Advakom, AnoxKaldnes, Lindab, Delovoj Peterburg, HL-Display and also a journalist from the Swedish Radio.Most of the problems named by the interviewees were similar, but some differences were also found. The differences were primarily found in the ranking of importance between the different problems.

Uppsatsen syftar till att studera hur verksamhetsstyrningen på fyra utvalda företag ser ut i goda och dåliga tider. Vi har använt oss av ett kvalitativt angreppssätt genom ställda enkätfrågor till chefer samt en chefsrekryterare. Angreppsättet är även abduktivt då vi växlar mellan empiri och teorier. De utvalda företagen är placerade i Brandingers modell över planeringssituationer för att sprida dem enligt kriterierna "föränderliga affärsförutsättningar" och "lätthet att förändras". Vi har kommit fram till ett antal hypoteser som visar på tendenser att mer förändringsbenägna företag förändrar sin verksamhetsstyrning i större utsträckning.