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.

There are none known Bronze Age settlement on Gotland, although there are severalexcavation reports that mention that they have found a probable Bronze Age settlement. In the excavation that have been done in the study areas, there are Bronze Age dated hearths, cooking pits and post holes. These study areas have been investigated if they might be possible Bronze Age settlements. This paper discusses about the criteria of settlements and also investigate if the study areas meet those criterias. There are many different criteria for settlement but only the criteria of FMIS are used in the study.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

The aim of this thesis is to examine the archivist's professional role in public authorities and discuss if, and in what way, the profession is effected by the new swedish process oriented archival description system. The study focuses on swedish authorities and does not make any international comparisons with other institutions. Neither does it investigate archivists workingin the private sector, but centers on public institutions.The survey is performed in five swedish public authorities, using interviews and observations. Grounded theory is used as a method initially in the purpose of keeping an open mark towards the object of study. The initial results led on to questions about how well the archivists perceived that communication within the authorities served, and how this in turn prepossessed their work situation and the professional roles in which they found themselves.

Aim Developmental Coordination Disorder Questionnaire 2007 (DCDQ'07) is an international survey tool based on parents' estimation of their child's motor coordination skills. The purpose of this study was to investigate the validity of a Swedish version of DCDQ'07 by finding out how the classification of Developmental Coordination Disorder (DCD) via DCDQ'07 is consistent with the classification of DCD via the motor impairment test, Movement ABC.MethodIn the context of a larger study, a Swedish translated version of the parent survey DCDQ'07 were sent to 4000 randomly selected families with children aged 8 - 10 years in Stockholm County. The classifications "DCD" or "NOT DCD" with cut-off values ??of 56 (9 years) and 57 (10 years) were applied. Forty families were selected from 410 registered responses.

In 1809 the citizens of Sweden where given the freedom to practice their Christian faith through the Swedish constitution of 1809, 16 §. This proclaimed that there should be religious freedom in Sweden, albeit restricted to Evangelical-Lutheran faith. Although after the law regarding dissenters was passed in 1860 by choosing another church than the Evangelical-Lutheran church you lost some civic rights, for example you could not become a public official. The freedom to choose religious affiliation was given through the Law of Religious Freedom in 1951. The purpose of this study is to evaluate in what way the concept of religious freedom has developed in Swedish law between 1809 and 1951.In the background I treat two historical events and one era, with focus upon religious freedom, which have in my opinion influenced the view of religious freedom in Sweden during the chosen period of 1809?1951.

The overall aim of this case study is to find the conditions for pupils in the nine-year compulsory school with Autism Spectrum Disorder (ASD) who are instructed in the ordinary classroom. The study explores what kind of support the schools offer these pupils. The study also examines the views of the teachers´, special educators´, principals´ and municipal representatives on what kind of support these pupils need and ought to be offered.The methods used were qualitative interviews and a questionnaire study.The theoretical basis of the study is the three different perspectives of special pedagogy. These perspectives represent three different views on the disorders of pupils.The overall result shows that the municipality offers little support for schools. The study shows that there is little collaboration between schools and ASD-specific support outside school.

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 study is to give us a deeper understanding about street workers importance for youths. We also wanted to investigate this from a gender perspective, both considering the street workers but also the youths. The focus for this study is on both the street workers and the youths. The study is based on a qualitative approach. We were going to study people and their behaviors.

The aim of this study was to describe how persons with Whiplash associated disorder experience how the pain affects them in their daily life. The design of the study was descriptive with qualitative, individual interviews, questionnaire with background facts of the examination group, and diary notes from persons with pain of WAD. Method for selection was convenience. Through contact with the association of whiplash group in a county in middle of Sweden, the majority of the examination group for the study was found. Five persons where given information about the study, one of them choose not to take part of the study, and one of the persons did not complete the study.

International research has shown that through the involvement of the school library and the school librarian in the daily school work with the pupils, the pupil´s learning can be increased and reading comprehensions significantly improved.One purpose of this master`s thesis is to study the school librarian as a brand, representing the school library as well as the school librarian and whether there is a correlation between different comprehensions of the professional role of the school librarian. This is done by examining whether there is a difference between a specific librarian´s own perception of their professional role, compared to the image of the school librarian among teachers and principals working in the same school district and by comparing the profile the school librarian expresses with the image that is conveyed through communications via webpage, written and oral information given on services and competences provided by the school librarian and work carried out by her.A difference of comprehension of the school librarian´s competence and work, could be part of an explanation as to why the correlation between the involvement of school librarians in the school work and the improved learning achievements of the pupils has not resulted in the expected measures, regardless of the investments in school librarians and school libraries. The school librarians´ school identity could be difficult to establish. Whether or not the profiles and images of the professional role are consistent with each other is a much more manageable purpose which could go a long way of explaining the circumstances of the school libraries.That is the reason why we have examined whether the comprehension the school librarians have of themselves corresponds with the idea/ conception/ image conveyed to their surroundings, and with the idea/conception/image encompassed by people in their immediate surroundings..

Civil-military relations ? conditions for cooperationAbstract: Civil-military cooperation is a branch of current interest, both in studies and research. The importance has also increased after the government´s demands in a more developed and efficient coordination of national contribution to international peace support operations. Several studies show that there is a lack of ability to cooperate between different levels of command and other actors. The Swedish tradition of state administration is strong and the responsibility to cooperate lies within the hands of the different authorities.

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.

Active environmental activity?? a comparative study of the municipalities environmental activityThesis in Political Science D-Level at Karlstad University byJenny Ljung Spring 2008Tutor: Michelle MichelletiThe threat against our climate is one of our biggest challenges today. The awareness of the problem has grown rapidly for the last years in governments on international, national and regional level. The Swedish government is recognized as one of the leading countries in the climate and environmental work internationally. The Swedish municipalities play a big role in this successful work.

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.