Det utarbetas ständigt nya redovisningsprinciper vilket medför att företag måste anpassa och förändra sin redovisning för att uppfylla de nya kraven. Företag kan uppfatta dessa nya redovisningsprinciper som komplicerade samt att dem kan vara resurskrävande för företagen att implementera. Syftet med studien har varit att genom en fallstudie belysa hur företag tar till sig och anpassar sig till nya redovisningsprinciper samt beskriva vilka faktorer som påverkar företags agerande vid implementeringen av dessa. För att besvara detta syfte har vi intervjuat två koncernföretag samt skatteverket. Detta har givit en djupare förståelse för hur företag agerar vid implementeringen av en ny redovisningsprincip och påvisat att det finns en skillnad mellan hur större och mindre företag agerar.

Forestry has three main aspects to take into consideration today; economical, ecological and socio-cultural. In order to reach the broad policy goals for sustainable forest management, an increased variety of management approaches are requested. Today clear-cutting is the only method used in 96 % of the managed forests in Sweden. The Swedish National Board of Forestry has therefore initiated a project in order to investigate and develop Continuous Cover Forestry (CFF). This study is a part of this project.

SammanfattningSexuella trakasserier och övergrepp är välbeforskade ämnen inom många områden, forskning saknas dock i stor utsträckning inom idrotten. Sexuella trakasserier och övergrepp bör belysas inom de svenska idrottsföreningarna, bland annat då de aktiva är i beroendeställning till sina tränare. Syftet med denna studie är att åskådliggöra hur idrottsföreningar i Umeå kommun förhåller sig till sexuella trakasserier och övergrepp, som begås av tränare på aktivt barn, utifrån Riksidrottsförbundets policy och handlingsplan. Studien är en kvalitativ studie som bygger på sju intervjuer från fyra olika idrottsföreningar. Studien har en deduktiv ansats och har sin utgångspunkt i riksidrottsförbundets riktlinjer.

SammanfattningSexuella trakasserier och övergrepp är välbeforskade ämnen inom många områden, forskning saknas dock i stor utsträckning inom idrotten. Sexuella trakasserier och övergrepp bör belysas inom de svenska idrottsföreningarna, bland annat då de aktiva är i beroendeställning till sina tränare. Syftet med denna studie är att åskådliggöra hur idrottsföreningar i Umeå kommun förhåller sig till sexuella trakasserier och övergrepp, som begås av tränare på aktivt barn, utifrån Riksidrottsförbundets policy och handlingsplan. Studien är en kvalitativ studie som bygger på sju intervjuer från fyra olika idrottsföreningar. Studien har en deduktiv ansats och har sin utgångspunkt i riksidrottsförbundets riktlinjer.

AbstractIn this thesis I will discuss the relationship between the European Union and the regions of Europe. The development of the European Union has meant that many decisions are taken in Bruxelles. Many actors participate in the policyprocess ranging from national goverment to policynetworks of different kinds. An emerging actor has been the regions of Europe. Their influence on the policyprocess have grown and today almost all of them are represented in Bruxelles through Region Offices.

Children of school age, who have just moved to Sweden can either start in a preparation class or in a normal class. There is no Swedish law or national policy that determines how new children will start and continue their education in Swedish schools. The decision is up to the schools or the communes.This study investigates what kind of educational methods teachers, from a sample of two different schools, are using to educate the newly-arrived students and if these methods are making any contribution to integrating these children into the Swedish school system. The study will raise questions like, how are the new students introduced to the Swedish school, what is the purpose of having the children in preparation class as opposed to normal class, and what methods do the interviewed teachers use to integrate the new children into the school system?Interviews were conducted with four teachers, an associate professor and a senior lecturer in education, who has done several years of research about children from abroad coming in to the Swedish school system.

The foundation of our study is five strategically selected printed advertisements which all contains signs that refer to digital medias. Through a quality content analysis, we are studying how advertisers may use a room with extended communication too enlarge the space given in a printed advertisement. The potential in these rooms are proposing a social connection and a flexible interaction by providing content that is not possible to create in a printed advertisement. The form of communication is changing and there is a two-way communication created in an obvious way. The different kinds of roles in the communication process are here partially integrated with each other.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

The aim of this study is to examine how the induction period for newly employed upper secondary school teachers is implemented in practice, in relation to the Swedish Education Act and the National Agency for Education?s general guidelines. Although this induction period has been legally mandated since 2010, both previous research and current statistics indicate significant shortcomings or wide variation in its practical execution. The study is based on a qualitative interview study involving 13 school leaders. The interview responses were analyzed using three complementary theoretical frameworks: Lipsky?s theory of street-level bureaucracy, Meyer and Rowan?s concept of decoupling, and Schein?s model of organizational culture.

The aim of the thesis is to highlight external factors to explain why the EMU was created. The external factor considered here is the monetary policy of the United States, which often conflicted with European interests. The statistical data in the thesis, as well as previous research, show that even though the EU economically in many ways had become an equal partner of the US during the second half of the 20th century, the union still faced US influence and dependence.The results of the thesis can be explained with neorealist theories on power measured as an actor's distribution of capabilities and balancing of power. An actor that is equipped with the world's leading currency is more independent from others. Other actors, on the other hand, become increasingly dependent on the major currency and the policy of its owner.

Student influence is a well debated subject and all Swedish teachers should let the students influence their education. According to research the student influence is generally low and something that varies from school to school. The school policy documents do not clarify how much impact the students get to have on their education and the impact is therefore something that every individual teacher decides. These individual differences are the reason of this study.This is a qualitative study about four teachers work and thoughts focusing on the subject of school democracy and student influence in the school environment. The study is based on qualitative interviews in order to highlight four different teacher?s thoughts.

My main purpose for this paper was to find out what the four teachers I interviewed thought about the design of their classroom and how they linked that to pedagogy, pupils learning and policy documents. I also wanted to find out if classroom design were something they discuss and reflects on in the college.My questions for this study were: What do some teachers who work in the early ages in the school think about the classroom design? Do these teachers link the classroom design to policy documents or pedagogy? Do these teachers consider classroom design to be something that should be discussed in the same way as other factors (for example teaching aids, resources etc.) within the college?My method was to make qualitative interviews with four teachers, analyze their answers and link them to my main theories and research in the area of the study. My main theories were multimodal communication, which means that there are several systems of signs in communication, which all have an essential function for the meaning of the communicated. It also means that learning happens both individually and socially and that school is a social construction, and that the system of opportunities and boundaries in which it takes form is mediated within our multimodal systems.

SammanfattningSexuella trakasserier och övergrepp är välbeforskade ämnen inom många områden, forskning saknas dock i stor utsträckning inom idrotten. Sexuella trakasserier och övergrepp bör belysas inom de svenska idrottsföreningarna, bland annat då de aktiva är i beroendeställning till sina tränare. Syftet med denna studie är att åskådliggöra hur idrottsföreningar i Umeå kommun förhåller sig till sexuella trakasserier och övergrepp, som begås av tränare på aktivt barn, utifrån Riksidrottsförbundets policy och handlingsplan. Studien är en kvalitativ studie som bygger på sju intervjuer från fyra olika idrottsföreningar. Studien har en deduktiv ansats och har sin utgångspunkt i riksidrottsförbundets riktlinjer.

Over the past twenty years, the cooperation within the European Union (EU) has strengthened and expanded with both more number of Member States and stronger influence on international politics. The unique character of the Union and its ability to enforce peace and humanitarian intervention has attracted attention in political science. This prominent position of the Union is perceived by many scholars who often hold this derived from the Union's influence in international relations. Various terms have been used to define the powers of the Union. The British researcher Ian Manners states that the unique identity of the Union in the international arena is formed by its normative power.  An important policy area within the Union is the environmental cooperation.

The first July 2008 did the Swedish government introduce a new family policy, the child care allowance. This essay is a case study of how the child care allowance has influenced families and which possible effects that the child care allowance can lead to. In order to respond to the issue has family models been used in order to analyze the results from a questionnaire survey distributed to households which has become granted child care allowance in Växjö municipality. Therefore is this essay?s premier contribution to the social science a description of how families have reasoned and decided about their child-care.