The EU Services Directive has caused an intense debate across Europe. Its purpose is to remove obstacles to trade and to open up the public sector to increased competition. The Swedish labour movement has been deeply involved in the policy process, and union leaders have proclaimed the compromise reached in the European Parliament in April 2006 as a success.In the paper two major aspects have been considered: the meaning of the Swedish model and the process of Europeanization. The Swedish model previously allowed for a strong labour movement, through a social democratic hegemony, but the EU membership has implied new conditions for union influence. The paper examines how this change has affected the strategic choices of the Swedish labour movement, and how it has been manifested in the union's work with the Services Directive.

Barnens bibliotek, a Swedish Childrens Library on the Internet with a nationwide assignment is compared to three Childrens Library in the USA with local assignments. All four Childrens Libraries on the Internet are compared in terms of content, form, purpose and if they stimulate childrens intelligences according to Howard Gardners theory about multiple intelligences. Three different instruments are used to review the websites. The instruments are created on the basis of literature and the website Barnens bibliotek. To complement these instruments, written interviews are performed with librarians responsible for each reviewed website.

Background: Anxiety with children before surgery is well known. From the 1950s there are various assessment instruments. Despite that most day surgery units offer preparation for children and parents, there are many children who exhibit a strong anxiety the day of surgery, which can lead to postoperative behavioral changes. Today the nurse estimates the anxiety of a child on personal experience and knowledge, forming the basis for estimation whether the child is in need of sedation or not. The purpose: of this study was to evaluate instruments that the nurse can use in measuring the degree of anxiety of children before fast clinical settings, such as day surgery.

This study is about the child?s perspective when it comes to work with financial assistance. The purpose of the study was partly to describe how social workers regard the child?s perspective in their work with financial assistance and partly to look into whether they impose a child?s perspective in their practical work. To fulfill this purpose the authors used a quantitative method and sent out a web based survey to all the social workers actively working with financial assistance in Stockholm town.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

The purpose of this thesis is to examine how the competitiveness of family firms is affected by governance mechanisms. The thesis addresses four governance mechanisms: inefficient labor markets, inefficient capital markets, self control and altruism. We have conducted an abductive method to be able to perform a qualitative research study. In this study two family firms have been examined, ROL and Indiska Magasinet. We conclude that the presence of inefficient labor and capital markets within the studied family firms give rise to negative effects in terms of difficulties of hiring talented employees.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

The purpose of this study is, on one hand, to obtain an understanding of how children in municipal music- and culture schools choose instruments and what forms of recruitment methods they are subjected to, and on the other hand, how you can make them continue to play once they have begun.To acquire this information, I have interviewed five music teachers and two principals at municipal music- and culture schools in Värmland. The questions treated, among other things, what affects children?s instrument preferences, recruitment methods and what you can do to keep interest for the chosen instrument alive.The result of the study shows some apparent tendencies. Even though some of the instruments have trouble recruiting students and other instruments have trouble keeping them, the old methods, which obviously do not work in a satisfactory manner, are still being used. Instead, increased commitment at the occasion of recruitment, more group teaching which strengthens the social bonds through role models and a will to have the courage to change the organization when it does not work, is required..

The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.

This paper investigates how Swedish upper secondary school students relate to the financial support available from the Swedish state of education. It also looks at the attitudes of such students to the new CSN[1]truancy rules as they apply to school politics.Is there a difference in students? attitude to these truancy rules and does that difference depend on the students? socio-economic standard, whether they come from a wealthy background or a marginalised society or whether they are ethnic Swedish? Does this in any way affect the attitudes of the students?This financial support is only paid to those students who do not skip school. If they lose their right to this contribution because of truancy, their parents will also forfeit the right to the financial subsidies to which they may be entitled. Naturally, this may affect students in different ways, depending on what kind of financial situation their family is in.Do some students go to school out of their own financial interest or out of that of their parents? Through focus-group interviews, students have expressed their opinions, told about their experiences and stated their attitudes with regards to these matters.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.