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.

Syftet med uppsatsen är att analysera möjligheterna till att förbättra ersättningssystemet i företaget och därmed förstärka konsulters incitament till att utföra tjänster, med fokus på såväl mission som vinstoptimering, åt företaget. Vi vill också genom vår undersökning bidra till att identifiera de kritiska faktorerna för att säkra samförstånd och samarbete. Studien sker enligt den kvalitativa metoden med en abduktiv ansats. Undersökningen är en enklare variant av fallstudie och insamlad data består utav relevant litteratur och intervjuer. Teorier och modeller används för att skapa en djupare förståelse och ligger till grund för analysen.

Ambitionen med denna uppsats är att försöka identifiera huruvidamanövertänkandet är tillämpbart i modern krishantering. Frågans aktualitet harökat i takt med Sveriges ökade internationella ambition. Frågan aktualiserasytterligare med det faktum att den svenska Militär Strategiska Doktrinen från 2002anger;?För att nå största möjliga effekt, givet våra resurser och värderingar, skallmanövertänkandet utgöra grunden för försvarsmaktens agerande i alla militäraoperationer, men också tillämpas flexibelt av varje individ i varje situation?För att försöka utreda i vilken omfattning ovanstående inriktning är relevant hartvå stycken fallstudier genomförts. Ur dessa två fallstudier har jag försökt attidentifiera de faktiska förutsättningarna för att agera enligt manöverteorin.

Background Children spend much of their time outdoor at preschool. Preschool's mission is to provide children with a rich environment that is enjoyable, and that arouses their interest to learn new skills. Since motor skills and health are positively affected by the outdoor environment should kids get a good turnout at their preschool playgrounds as possible.Theoretical perspectives My study is based on theories from a socio-cultural perspective. The socio-cultural context is part of the outdoor environment because we experience and perceive nature depends on the society we live in and how we interact togetherPurpose I want to see what kind of vision teachers and parents have on the outdoor environment when it comes to children's learning and development. I also want to find out how the teachers are using the outdoors environment and find out the parents' reason, when it comes to choice of preschool.Methodology The work is based on qualitative interviews with two teachers and two parents from each preschool.

This thesis explores the decisions behind swedish principals to permit or prohibit political parties from visiting schools. Through a series of semistructured qualitative interviews with five respondents from different high schools, insights were gathered into their motivations regarding political party visits to schools. The results indicate that principals view political party visits as significant for fostering civic engagement, aligned with the school's democratic mission. However, some principals opt to prohibit such visits due to concerns about non democratic values and potential disruptions. Practical considerations like safety, logistical issues, and conflict risks are also crucial in their decision-making, highlighting awareness of potential challenges posed by political visits.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

Uppsatsens syfte är att ge läsaren en bild av problematiken som uppstår när en ny religion eller rörelse gör sitt intåg i ett land eller område samt vem eller vilka som har någon vinst med en förändring. Syftet är också att ge en bild av de olika metoder som användes till att övertyga människorna om varför de skulle konvertera till religionen eller rörelsen. Den fråga som jag ställer framför allt är hur kristendomen kunde överleva och hur samhällena var styrda på 800- till 1100-talets Sverige.Det centrala i min framställning om de kungliga motiven är att i samtliga motiv ligger en önskan att stärka en svag kungamakt. Kungamakten använde kristendomen till att stärka sin maktposition. Denna stärkta kungamakt ligger i tiden för övergången från ättesamhälle till stats- och klassamhälle.

This is a study about employment officers at the Swedish public employment service. The aim of this study was to examine how they understand and use their discretion in their daily work. We used a qualitative method and the data was gathered by semi-structured interviews with eight employment officers working at the same office in a small town in Sweden. Lipskys theory about street-level bureaucracy and Lazarus description of coping theory are applied to analyze the empirical data. The work for the Swedish employment officers have changed over the last years with an increasing focus on control and administration.

Since their invention in 1999, CubeSats have become a widespread standard for small picosatellite missions. CubeSats allow for quick development of satellite payloads and launch in space without the high costs of a normal satellite. Emphasis during the CubeSat design process is placed on use of commercialoff- the-shelf (COTS) components and reuse of previously-designed units.This report describes the interfacing of a scientific magnetometer, the Small Magnetometer in Low-Mass Experiment (SMILE) to such a CubeSat mission, the Space Weather using Ion spectrometers and Magnetometers (SWIM). Design of a complete platform for use in multiple such missions is presented here.Modularity is one of the key aspects followed in the course of the work. A new board containing the analog pick-up and compensation circuitry for SMILE has been designed to fit inside a CubeSat frame.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

Energy and environmental demands regarding buildings have become an increasinglydiscussed topic, both in Sweden and in Europe as a whole. The general trend indicatesthat greater efforts are being put into the energy efficiency of the built environment.There are already numerous examples of houses with a low energy demand, and thenumber of low energy buildings is constantly growing.At the time being, the maximum level for energy demands for housing in Stockholm is110 kWh/m2year, but as soon as next year the limit will be changed to 90. The Swedishagency Energimyndigheten is currently conducting a project to interpret the EU Directiveon the so-called Nearly zero energy buildings, and the preliminary results indicate thatthe level of requirements for purchased energy will end up with about 55 kWh / m2year,which is in line withtoday?s recommendationsfound in FEBY's Kravspecifikation förPassivhus.Starting with a low-energy house in Henriksdalshamnen in Stockholm, we have analyzedvarious energy-efficiency measures and their influence on power and energy needs. Thefinancial aspects associated with the measures have been studied using a model of lifecycle costs.The measures were initially studied individually to give an idea of how much impact theyeach had.

Scania is constantly trying to improve their product development process, the PD-process.The company, along with others, is optimizing their development process in order to gainadvantage in terms of shorter lead times and larger market shares. For this to happen, a wellorganized process is required.The PD-process is divided into three different phases that are linked together by a hand-overprocedure. Scania Bus has experienced problems that stem from a lack of hand-over routines,and as a result the product development process has been slowed down. This has a number ofconsequences, one of them being the complication of new project initiations.The main purpose of this master thesis was to review the hand-over procedure. Within thestudy the project directive was also to be examined, and a recommendation of how the start ofa new project could be made easier was included.To begin with, a detailed literature study was conducted with the intention of obtaining thebasic theoretical knowledge needed for this study.

Offentlig upphandling är inte endast ett sätt att tillförskaffa sig varor, utan kan också användas som ett samhällspolitiskt instrument för att verka för sociala mål som ställts upp. Hur de varor och tjänster som upphandlas produceras inverkar på de arbetsrättsliga och sociala förhållandena i leverantörskedjan, och genom att ställa sociala krav vid en offentlig upphandling kan den upphandlande myndigheten förstärka förtroendet hos invånarna. Trots en omfattande EU-rättslig reglering på området är det idag dock osäkert vilka möjligheter den upphandlande myndigheten ges att ställa arbetsrättsliga krav på leverantören av upphandlingsföremålet. Syftet med uppsatsen är att utreda i vilken omfattning en upphandlande myndighet kan ställa arbetsrättsliga krav vid en offentlig upphandling, samt utreda om förslaget till nytt klassiskt upphandlingsdirektiv kommer innebära några förändringar för den upphandlande myndigheten vad gäller möjligheten att ställa arbetsrättsliga krav. Av uppsatsen framkommer att det inte finns någon klar gräns vilka arbetsrättsliga krav den upphandlande myndigheten får ställa på leverantören vid en offentlig upphandling. Den största möjligheten att ställa ett arbetsrättsligt krav torde föreligga om kravet ställs såsom ett tilldelningskriterium, då EU-domstolen har klargjort att sociala krav får ställas för att tillgodose behov hos personer samt att ett tilldelningskriterium inte behöver vara kopplat till upphandlingsföremålet, utan det kan vara kopplat till hur en vara eller tjänst produceras.

EKHO - The Ecumenical Association for Christian LGBTQ people has existed in Swedensince the 1970's second half. The movement had its ups and downs throughout the years. Inthis essay, I will examine what happened when the movement was formed and how thefirst period developed. By examining EKHO Stockholm´s magazine EKHO-bladet my task isto describe the story from when the first EKHO association was formed until the EKHO organizations of Sweden joined together and formed the National Association, Riks EKHO. My second issue is to look into which role EKHO has played for the development in LGBTQ-issues for the Church of Sweden by analyzing documents from within the church concerning these matters.

Social networks have increased significantly during the latest decades, but what does the cooperation include and how does the network processes look like? Networks are not specific for communities in the 2000?s or for that matter human organisations, but the ability to build networks and introduce more actors to the organisation have become easier with today?s communication technology. The study is about the Norrköping Municipality membership in the transnational network Sweden Emilia Romagna Network (SERN). It gives an insight into how networking and cooperation can be seen by politicians and officials, based on mission statements and the reason why a municipality choose to participate in transnational networks. The study aims to examine how Norrköping Municipality uses the SERN network and what the network have resulted in since the beginning of the municipality membership in 2005. It is a qualitative study which involves interviews with officials and politicians from the Municipality of Norrköping and textual material from SERN?s strategy documents and policies.