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.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

Conect AB wants to know how they can use ITIL in their organization. Right now their company is in an expansive phase and needs a more structured way to work. They have been thinking of improving their way of work for several years but haven?t had the time to do so. Now they have realized they need to work more efficiently to able to grow further.

The relation between LIS and physical bibliography is examined primarily through an analysis of such LIS literature as applies physical bibliography in research or otherwise discusses its relevance to information studies. Quite a number of scholars are stressing the usefulness of this bibliographical tradition, even though its position in LIS agenda as a whole seems to be less established. These scholars suggest that physical bibliography presents interesting conceptual and theoretical implications for many of the central objects of study in LIS, for example, knowledge organization, information retrieval, and information seeking. It is also suggested that physical bibliography could help deepen our knowledge and understanding of the digital media ecology. Physical bibliography is foremost seen as a method for the analysis of documents, a method in which not least its terminological apparatus may be a significant tool.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

Uppsatsen är en komparativ studie om försvarsbeslut 1925 och försvarsbeslut 2004. Jag testar två teorier mot dessa två försvarsbeslut, det är realismen och liberalismen. Det jag vill få fram genom uppsatsen är att se likheterna och skillnaderna i de båda besluten inom ett säkerhetspolitiskt perspektiv..

AbstractTitle: Serial recall of two-voice lists: Words are not perceptually organized by voice.The present study examined how voice affects the perceptual grouping of words in short-term memory that are auditory presented. Three different voice-lists were used: single-voice, alternating-voice and split-voice. In single-voice lists all words were presented in the same voice. In alternating-voice lists words were presented alternately in a male and a female voice. Finally, in split-voice lists words were presented grouped four and four in a male and a female voice.

Syftet med denna uppsats är att identifiera faktorer som kan påverka samverkansorganet Östsams framtida utvecklingsmöjligheter. Jag har valt att göra en intervjubaserad fallstudie på fallet Östsam. Intervjupersonerna består av utvalda aktörer som arbetar i processen med Östams övergång från att vara en ideell förening till att bilda ett samverkansorgan. Vidare i undersökningen har jag valt att jämföra intervjuerna med den proposition som ligger till grund för det riksdagsbeslut som antagits angående bildandet av samverkansorgan. Begreppen: motiv, samverkansmöjligheter, skapande av legitimitet, utvecklingsmöjligheter och vision har legat till grund för stora delar av undersökningen.

This master?s thesis seeks to examine how a public library use the intranet with regards to the possibilities that today?s intranet technology offer ? especially concerning functionalities that support information, communication and knowledge exchange in the organization. The purpose of the study is to investigate how employees in one specific public library perceive and use the intranet in their daily work. The theoretical framework takes its point of departure in two complementing models regarding the implementation, development and management of intranets and a model of a multi perspective view of the intranet as a shared information space for content, communication and collaboration. The study is based on interviews with eleven of the intranet users, whom with the aid of an interview guide have been asked questions regarding goals, implementation, content, design, applications and advantages/disadvantages with the intranet.

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

The purpose of this study is to gain increased understanding of managers´ attitudes and knowledge about its role in the internal organizational communication. We want to understand how managers define dialogue and further understand the role that dialogue plays for managers. We want to see whether the different managers highlight some common foundations or differences in the dialogue. With the help of the following two questions we wish to understand managers´ relationship to the dialogue within the internal organizational communication: -What meaning does the dialogue have for managers in the private sector?-What role does the dialogue play in the internal organizational communication according to these managers? We use qualitative interviews as the data collection method of our material. Using material from the interviews and mainly in accordance with William Isaacs? theory of dialogue, wecan answer our questions. The result shows that managers' views on the dialogue in many cases are similar to Isaacs? vision but differs in part. The managers believe that employees are there to contribute to the company.

This paper aims to describe the geographical changes of Swedish international aid politics since 2007, which was the year the new aid reform of decreasing collaborating countries, came up. To decrease the number of aid receiving countries due to efficiency is not a new idea within Swedish aid politics, but Sweden received criticism from the (DAC) Development Assistance Committee, saying Sweden was active in too many countries, and the government established a policy to decrease the amount of countries given aid. Despite the government?s recent work, science has shown on a failed country focusing. This is followed up in the paper trough examination of statistics to measure the extent of the reduction.

A home for elderly is planed to be built at Zakrisdal, Karlstad, Sweden. The heat source for the building was at the time not determined. In order by the local government of Karlstad this report is meant to examine if the need of heat could be provided only by solar heat combined with a seasonal heat storage. The problem to solve is, if the need of heat from the home for elderly is provided from only solar heat, whitch dimensions of the solar collectors and the storage is needed?.

Because of an increasing demand from customers and changing external environment, there is a need for continuous improvements, for both manufacturing and service organizations, to meet these demands. Manufacturing organizations have been working systematically with quality improvements for a long time, but it has not been as common for service organizations. Because of that the methods to use for implementation of the systematic improvements have not been designed to fit service organizations, and not either for public organizations. The purpose of this thesis is to explain if and why the Swedish Road Administration?s organizational culture and handling of ideas and deviation support an implementation of continuous improvement management.

Att mäta betydelsen av kommunikation och hur viktigt de olika kommunikationstyperna är vid beslutsfattande. Organisationens struktur och formella språk samt krav på formalitet påverkar kommunikationen..