Sammanfattning Problem och bakgrund: Bokföringsnämnden (BFN) har arbetat fram ett regelverk för de enskilda näringsidkare som bör implementeras från den 1 januari 2007. Syftet anses vara bland annat att underlätta den administrativa bördan. Huvudfrågan som ställs i denna studie är en undran om, till vilken grad har användbarheten av K1 regelverket för de enskilda näringsidkarna förändrat redovisningsarbetet? De andra nyckelfrågorna är, har en effektivisering skett av redovisningsarbetet samt har det lett till väsentliga kostnadsbesparingar vad gäller den administrativa bördan?Syfte: Syftet med denna studie är att undersöka huruvida K1 regelverket har förenklat den administrativa arbetsbördan för enskilda näringsidkare, samt om det skett en effektivisering av arbetet med redovisningen.Metod: Studien tillämpar huvudsakligen den deduktiva forskningsmetoden med hjälp av statistisk datasamling. Detta innebär att studien utgår från en kvantitativ enkätundersökning med ett slumpmässigt urval av respondenter.Referensram: I studiens teoretiska referensram presenteras olika interrelaterade teorier som belyser K1 regelverkets motiv och funktion samt dess betydelse för redovisningen för de enskilda näringsidkarna i ett bredare perspektiv.Slutsats: Studiens syfte var att försöka förklara användbarheten av det nya K1 regelverket i samband med praktiken.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

This paper considers the Swedish regulations of purchase taking the perspective of private persons as a starting point. The law of purchase from the year 1990 is applicable on a number of legal purchase situations where the contracting parties varies. Nevertheless, the law is mainly focused on the purchase between businessmen. This places private persons on level with businessmen, since they are given equal responsibility regarding legal knowledge and the drawing up of contracts. In order to get a deeper knowledge of the law of purchase and to reach an understanding of how it should be interpreted we have studied the government bill on the law, cases from the Supreme Court, doctine on the area and legal articles. The purpose with this paper is to examine whether the law of purchase from the year 1990 is too old to be applicable on private purchases today.

The purpose of this study was to conduct a qualitative study with a case study research design, where we studied social workers and politicians view on honor-related problems of underage girls and boys in the age 13-17. We need knowledge about honor related violence and oppression in the political community and social services to work with honor-related problems. Political decisions affect how social work is developed around the honor problem; therefore, it is also important to highlight this direction for the work. It requires a knowledge complement of honor-related problems not to risk exposing the child to further risk from the family (Hedersförtryck, 2009). This is to live up to, for example the law of Social Services, school law and Human Rights (Hussein & Kinuka-Svedberg, 2010).

Det är mycket viktigt att förhindra att bekämpningsmedelsubstanser läcker ut i miljön och orsakar skada. Lagstiftningen kräver därför att läckaget av bekämpningsmedel från odlad mark minskas. Olika myndigheter och organisationer har olika ansvarsområden beträffande bekämpningsmedel. Bekämpningsmedelssubstanser kan, om de inte hanteras rätt, vara skadliga och därför finns det tydliga bestämmelser om hur dessa substanser ska hanteras. Många oberoende undersökningar visar tydligt på att det förekommer läckage av bekämpningsmedel i samband med att de används i behandlingar av odlad mark. Undersökningar har pågått under lång tid både i Sverige och i andra länder. Ett flertal åtgärder och metoder mot läckage av bekämpningsmedel från odlad mark har framtagits och utvecklats som radikalt kan minska läckaget av bekämpningsmedel.

The streetscape is a complex environment with a lot of different parts and users. If you look at the streetscapes main parts you have floor, walls, roof and furniture. The floor in the streetscape, the street, consists of the ground and the paving. It can be made of a lot of different materials with both architectonic and practical functions. The walls usually consist of the houses. They have a big influence on the streetscape depending on architecture, heights and widths.

The Swedish ostrich production started about thirteen years ago and still there are no Swedish recommendations regarding ostriches? space requirements. The European Council give recommendations and the Swedish Board of Agriculture (SJV) has a proposal, but so far the producers follow Danish regulations regarding space requirements. The Swedish Animal Welfare Agency are about to set standards for the ostriches? space requirements, and therefore the Swedish ostrich producers, together with The Federation of Swedish Farmers (LRF) ask for a scientific background to these decisions. This thesis is a preliminary study at the prospect of a future experiment on which factors important for ostriches? space requirements and welfare will be examined more thouroughly.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

Background: The board of directors is a key player in corporate governance. Their role is to ensure that the corporations are run with the interest of the shareholders as the main focus. In the beginning of the 21st century, a survey was made about the confidence of the Swedish business community and in which criticism was directed to the board of directors. The boards were deemed inadequate in their function and were often solely composed by members with similar experiences and competence, therefore lacking in diversity. In order to improve the competence and work of the board of directors, the Swedish code of corporate governance was introduced and its recommendations comprehend the boards? size and composition.

Summary The size of the Swedish dairy farms increases and also the demands for rational manage-ment of the herd without affecting the animal welfare enhance. One way to handle the manure in the cow shed alleys is to have automatic scrapers. In this system the scraper has to get rid of the manure somewhere. The most common way of doing that today is to let the scraper deliver the manure under some kind of gate or covering over the manure culvert. When the scraper goes under the gate or the covering there is a risk of squeezing animals and farmer.

Flexible working conditions is used extensively in organizations today as a way tocreate flexibility for the employer. Recently we?ve been reading in the newspapersthat this approach is a growing problem and the EU has warned Sweden twice thatabuse of these forms of employment must be stopped. The Government has recentlysubmitted a proposed rule change to reduce the possibility of stacking one temporarycontract after another. Borlänge kommun makes themselves more flexible with theintermittent employments.

During the last part of the 20th century many companies has started to build their organizations on knowledge and information instead of manufacturing of products.  Today it is easier to communicate and spread information. At the same time the numbers of untraditional employments like temporary employments and workers from staffing agencies are increasing. Many organizations have higher employee turnover now than before. This allows more people to have access to confidential information, whose spreading might cause great damage for the employer.

Flexible working conditions is used extensively in organizations today as a way tocreate flexibility for the employer. Recently we?ve been reading in the newspapersthat this approach is a growing problem and the EU has warned Sweden twice thatabuse of these forms of employment must be stopped. The Government has recentlysubmitted a proposed rule change to reduce the possibility of stacking one temporarycontract after another. Borlänge kommun makes themselves more flexible with theintermittent employments.

Det är mycket viktigt att förhindra att bekämpningsmedelsubstanser läcker ut i miljön och orsakar skada. Lagstiftningen kräver därför att läckaget av bekämpningsmedel från odlad mark minskas. Olika myndigheter och organisationer har olika ansvarsområden beträffande bekämpningsmedel. Bekämpningsmedelssubstanser kan, om de inte hanteras rätt, vara skadliga och därför finns det tydliga bestämmelser om hur dessa substanser ska hanteras. Många oberoende undersökningar visar tydligt på att det förekommer läckage av bekämpningsmedel i samband med att de används i behandlingar av odlad mark. Undersökningar har pågått under lång tid både i Sverige och i andra länder. Ett flertal åtgärder och metoder mot läckage av bekämpningsmedel från odlad mark har framtagits och utvecklats som radikalt kan minska läckaget av bekämpningsmedel.

In this study a case study was conducted at the Transport Agency. The government agency is seeking better alternatives to its current ways of keeping track of important dates stated in legal documents. The agency wants to explore the possibility for an IT-solution for keeping track on those dates. In the case study change analysis was conducted on the vehicle type approval process. Qualitative interviews were conducted with a section manager, vehicle type and component approvers, and with a system administrator and a system manager at the Transport Agency in Borlänge.