Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

The Swedish building contractor JMRegion Öst would like to to investigatethe possibilities of developing andstreamlining the production of singlefamilyhouses. JM are producing singlefamilyhouses with prefabricated framesat a rate of about two houses per week.During construction, the different tasksare performed by JM?s own productionstaff but also by varioussubcontractors.When examining the schedules of recentlyproduced projects, it appears that allthe houses are more or less completedeight weeks before the customer moves into the house. During those eight weeksseveral operations are conducted such asinspections, installation of appliancesand cleaning procedures. The inspectionperiod constitutes between 25 and 35% ofthe complete construction period.By conducting interviews, it has beendiscovered that this final phase is anessential security buffer for delays anderrors that often occur.

Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.

Economic changes, globalization and an aging population are phenomena that haveaffected the municipal development in the late 1900s. To address these challenges,cooperation in specific areas between municipalities in the 1990- and 2000's hasincreased. This is referred to in the literature as municipal cooperation. IT is one ofthese areas of collaboration and is seen as a potential solution to streamline municipaloperations. IT implementations are often complex projects involving a large number ofpeople.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

Sweden is dependent on secure sea transport. Shorter disruption of imports of fuel and crude oil can be managed with an emergency stock, but a prolonged halt in imports creates problems. For industry, the vulnerability is greater. Fragmented production chains in combination with expenditure reductions in inventory causes a dependency on proper transport of intermediate goods in the manufacturing industry. A lengthy disruption thus involves disruption of production for both domestic consumption and for export goods containing imported parts.In order to secure shipping routes with a limited number of vessels, Mine Counter Measures (MCM) capacity is required, and according to the Armed Forces, developed with new sensors and autonomous vehicles.

The International Organization for Standardization (ISO) proposes vibration standards for the evaluation for machine damage due to vibration in rotational machines, where some vibration parameters are given to measure the vibrationgrade. This work evaluates the relevance of the vibration standards in hydro plants that are proposed by the ISO, and also investigates if there are methods used in other countries could have greater importance. Through statistical analysis of collected data we got a better understanding of relation among different vibration parameters, and also the importance of correct choice of the parameters for the evaluation of vibration. We have found that the vibration standards available today in hydro plants are not reliable for the judgment of vibration?s grade.

In this essay I seek to examine how the Principle of Provenance can be discerned in the new activity-based wayof establishing an archival description. In which terms do authors of reports and works about archival descriptionspeak about provenance. Do they at all?In order to do so I have studied the history of the Principle of Provenance and what is to be its future ? theregulation from the Swedish National Archives, RA-FS 2008:4. I have also read the referrel that was sent out toSwedish authorities, universities and other archival institutions.

The majority of all power cuts that affects individuals and communities are caused by earth faults on the power transmission lines at 10kV and 20kV level [1]. If these power cuts could be eliminated, less disturbances and interrupts would lead to large amounts of money savings.Swedish Neutral has developed such a protection system. When an earth fault occurs power is injected into the neutral point of the transformer. The RCC (Residual Current Compensation) protection calculates a compensation current exactly 180 degrees out of phase to the fault current. Doing this, the voltage at the fault location becomes very close to zero, without affecting the power transmission.The protection system can only compensate automatically for the fundamental frequency (50Hz), and manually for the 3rd, 5th, 7th and 9th harmonics.

The annual cost of home care services of transport in Falun/Borlänge, is now at 31 million kronor. It is clear from previous research that it is possible to reduce these costs through a restructuring of the existing home-help service. The restructuring aims to have a higher proportion of older people, who are in need of care, to live in special accommodation, in order to reduce transport costs. Therefore there is a need for systems that allow home-help service to plan their operations in such a way that transport is working as efficiently as possible. Through better planning, there are profits to be done.

This study investigates the difficulties that may arise for students as a consequence of differences that exist in mathematics education between different educational systems. The questions asked are when and why difficulties as a consequence of differences in writing or types of student problems may arise and in which way teachers and students attend to these difficulties. The focus is thus on the written parts of mathematics education and the questions are asked within the frame of general upper secondary education.In order to answer these questions, a sociocultural perspective based mainly on Sfard?s (2006) participationist theories together with Vygotsky?s (1999) general theories on development and learning is used. An important analytic tool is the discourse concept which in this context means a type of communication that brings some people together while excluding others from the communication.

The gambling industry goes from a national matter towards an international market. Since more and more members of EU does liberalise the gambling reforms and introduces a license system more participants will get an EU license for online gambling. With an EU license it is difficult for members of the EU to refuse a company to offer a gambling supply on the Internet if they don?t have an open license system. This paper tries to acknowledge the problem regarding the monopoly Sweden has today and calculate the effect if Sweden would move to a license system regarding online gambling by doing a cost benefit analysis.

This paper aims to explore those yet relatively unexplored dimensions of Frantz Fanons (1925-1961) authorship. Fanon, known to the world as a theorist of violence and revolution, was one of the first to ever map the language of the colonizer. The language of the colonizer was, as Fanon would have it, imbued with different notions of time, constructions of historicity and ideological principles of individuality that would dehumanize the colonial subjects. In line with that the colonizer would also speak of the colonized people in what Fanon called zoological terms. From within those different notions emerged a racist rhetoric consistent of, to quote Richard Delgado, words that wounded.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

In recent decades, the concept of corporate culture has emerged as an increasingly important factor in the business world, as evidenced by a rise in research and efforts to direct it in various ways. The pandemic has led to significant changes in work processes and office environments as operations shifted to remote work. The purpose of this report is to investigate the impact of remote work on corporate culture and its potential advantages and disadvantages. Additionally, the report aims to analyze how corporate culture currently looks, considering the potential presence and adaptation to hybrid work. Based on a multi-case study, it includes interviews with ten individuals from five different organizations.