The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

In today?s society it is not uncommon for people to move across borders. We are more likely to work and study in other countries, initiate cross-border relationships, acquire property in other states and change our residence. Therefore it is not uncommon for a per-son to leave inheritance in several states. The laws of succession differ between countries which creates an uncertainty among the devisors when planning their successions.

Abstract In this report I describe the Health Care Advice Bureau?s (sjukvårdsrådgivningen) historical background, proposals for its development according to a committee from the Blekinge County Council (Landstinget Blekinge), the Health Care Advice Bureau?s cooperation with different external operators e.g. the SOS and the Care Centers [Vårdcentraler]. I account for how I, in the same county council, aided by ethnographical methods observed or investigated the following: The nurses? interaction with the patients, the nurses? interaction among themselves, the nurses? participation in the development of the system and also the computer based system?s technical qualifications.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

This essay illustrates the rules and procedures when it comes to inclusive labor markets. In Sweden we have a labor market program called entry-level jobs, which makes it easier for immigrants to get work since our public employment agency pay remuneration to the employers.In this essay I am answering the following questions:How does the work of our public employment agency and trade union looks like before, during and after an employee has gotten a subsidized employment called entry-level job, and in which way can this work be improved if necessary?How extensive do entry-level jobs contribute to increased integration and establishment on the labor market for newly arrived immigrants?How does the Swedish measure on entry-level jobs approach within the scope of European regulations about measures for inclusive labor market?To find answers to my questions I have used social science methodology and juridical method. I have performed document studies and interviews with concerned parts.The conclusion of above subordinated questions is that we need to extend the Swedish laws covering entry-level jobs so that the concerned parts know which assignments they will be responsible for when problems emerge on a workplace.When it comes to if entry-level jobs contribute to increase integration and establishment on the labor market it seems to be more important to integrate the immigrants quickly, and with which quality it is made does not seems to matter. The public employment agency has to emphasize the importance of Swedish language so that the employees can be independent from authorities in the future.

The product structure of the fuel tank installation is one of the most complex product areas at Scania. Caused by the number of parameters, which affect the fuel tank installation, a product structure is created which is very difficult to handle. Knowledge exist that the structure in a nearby future will be considerable more complex. The purpose of the study has been to understand in why this complexity exist and find ways to break the trend of a growing product structure. The goal was to achieve a more standardized fuel tank installation.A theoretical study was performed in order to bring knowledge in relevant areas both in general theory but also in documentation at Scania.

In July 2011 the journalists Martin Schibbye and Johan Persson are arrested in Ethiopia when on a mission to report the activities of the oil exploration company Lundin Petroleum. Following a trial, closely observed by media, the two journalists are convicted to a prison sentence of eleven years. The Swedish Minister of Foreign Affairs, Mr. Carl Bildt, is now to act on their behalf to preserve their rights as Swedish citizens. However, doubts are raised as to whether Bildt has a conflict of interest because of his former engagements as a board member in Lundin Petroleum.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

Rift Valley Fever (RVF) is a disease caused by Rift Valley Fever virus (RVFV), which is an arbovirus. An arbovirus is a virus that is transmitted by an arthropod vector, in this case a mosquito. The virus is a member of the Phlebovirus genus in the family Bunyaviridae. It was first identified in the Rift Valley in Kenya in 1930. The disease is a zoonosis but mainly affects domestic ruminants inducing massive abortions and a high mortality among young animals.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

Title:Knowledge system - a new way of observe the company Authors:Malin Pärmborn och Susanne Gidlöf Tutor:Anders Nilsson Department:Department of Business and Management Blekinge Institute of Technology Problem:How can processes of problem solving in a project contribute to generation of organizational knowledge in a knowledge company? Course:Master thesis in Business Economy Purpose:By describe the processes of problem solving in two different projects of our two chosen knowledge companies, we will clarify whether problem solving contributes to the generation of organizational knowledge. The purpose of this research is to increase the management consciousness concerning everyday processes that will contribute to the creation and transfer of knowledge. This is a condition to transfer human capital to structure capital and thereby decrease the company?s vulnerability. Approach:We gathered the data we needed through conversations and interviews with people on the two knowledge companies.

To achieve the goals that the government has put in place for equal opportunities in the labour market, the Swedish law is divided into two separate regulatory frameworks. One is positive action to promote equal opportunities and the other is the prohibition of sexual discrimination. Since males, despite the measures taken so far, still have a great advantage on the labour market, the law concerning equal opportunities has an exception from the prohibition of sexual discrimination, whose purpose is to promote the progress of equal opportunities, also known as preferential treatment. The regulations concerning preferential treatment allow the employer to hire a less qualified person from an underrepresented gender in spite of the presence of higher qualified applicants of the overrepresented gender. The purpose of this paper is to investigate the meaning and the application of preferential treatment as well as to give an insight to the argumentation around its application.