The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

The purpose of this study is to analyze how university students, who are not members of a political party, experiencing existing selective and collective incentives for involvement in a political party. Furthermore, the study will highlight incentives which could help the political parties to increase their membership. The study is based on seven interviews and the respondents were selected after conducting a survey of students? political involvement. The interviews were analyzed through the theory of selective and collective incentives. The study shows that the incentives, both selective and collective, for involvement in a political party in general are weak and that the costs in terms of time, money and education are seen as too high.

This study is based on interviews with four managers in public elderly care and four managers in private elderly care. The aim of this paper is to examine how these managers are experiencing their leadership in relation to conflict management, and if the managers leadership differs depending on private or public elderly care. Leadership and conflict management are theories that have been used in order to analyze the empirical findings. Previous research that has been used in the study concerns ?leadership/leadership styles?, ?conflict management?, ?to be active in the private/public elderly care?.

Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

This study focused on how local politicians in Kalmar perceive journalists and their intertwined relationship. We based our study on the theoretical understanding of today?s media-centric democratic society. The ?adversary model? offered an understanding of the intricate relations between politicians and journalists.

The main ambition of this degree project is to illustrate the fundamental problems of today?s electric tariff regulation and the usage of the analyzing tool; The Network Tariff Model. There is a further discussion of potential problems and clear improvements of the 2012 years proposed network tariff regulation. Interviews have been conducted with specific network companies and Energimarknadsinspektionen. The proposed regulation of 2012 is discussed from the government?s proposition.This paper clearly shows that the authority´s work has been conducted in a very unprofessional manner during the period of The Network Tariff Model.

The purpose of this study has been to investigate which factors are important with foster home placing, to achieve a positive result for the child. The questions that we have focused on is the importance of the child's earlier experiences and relations, the foster homes attitude and approach, the social service organization and the cooperation between these concerned parties. We have also looked at the importance that the relation between the biological family, the child and the foster home can have. This study has been carried out using qualitative interviews with several foster homes, social welfare secretaries and a researcher in the area. We have also chosen to separate the foster homes on the basis of two foster homes only accepting teenagers while other accepting younger children.The theoretical concepts we have chosen to use are connected to attachment theory and the ecology of human development point of view.

Swedish school children's results have deteriorated in recent years and formative assessment is, in accordance with previous research, a way to develop students' learning and performance. A part of formative assessment is based on feedback that students should receive before, during and after a new assignment. In this study, we want to find out how students and teachers apprehend students' development in relation to feedback and what general attitudes towards feedback can be seen in both parties. The literature and theory discussed is linked to formative assessment, both at international and national level where many important aspects of formative assessment are essential in relation to pupils' further development. The theories are based heavily on human interaction and socio-cultural perspective as a concept.

The principle of proportionality is considered one of the most important contemporary legal principles on which it intends to protect individual citizens against disproportionate action by the authorities. This aroused our interest prior to this study. The essay reveals how such behavior might look like and how courts have chosen to adjudicate in cases where the individual has been discriminated against or subjected to unreasonable demands in public procurement. That section of the law that were current throughout all court cases are Public Procurement Act (2007:1097) LOU. That which we have seen in every court case is that the applicant has not received a proper fair chance when the requirements of the contract often been asked in a way that either exclude the smaller applicant company or rule out various potential applicants parties due to excessive and sometimes unnecessary requirements.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

The main purpose of this C-essay is to answer the question: What have been the consequences and effects of the merit point system on language studies and the parties concerned (teachers, students and principals) during the school year of 2010/11?The merit point system is the result of a political decision and was implicated for the first time in the Swedish upper secondary school during the school year 2010/2011. Being a completely new phenomenon it is of great interest and importance to study its effects.The study in this essay also aims to verify, falsify or nullify two hypotheses very often referred to in the political discussions regarding the merit point system:The merit point system will replace affection and interest as main reasons for language studies in upper secondary school and cause a rectification amongst the students choices of additional courses.The merit point system will have a segregating effect upon society and make it harder for people to rise in society through education in the future.A verification of these hypotheses would imply the appearance of an increased rectification amongst students as well as an orientation towards an in the future more segregated society.The empiric material has been collected and examined with qualitative as well as quantitative methods (questionnaires and interviews) and belongs epistemologically to the phenomenological and hermeneutical traditions..

At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO?s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company?s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships.

This paper attempts to survey the debate in the Swedish parliament on state surveillance on the Internet, from 1994 to March, 2007. With a discourse analysis inspired by Foucault, we follow how the idea of state surveillance is viewed by politicians during the period. By focusing on the Internet, we expect to find how politicians in the parliament regard the idea of an unregulated forum for citizen communication and interaction, and how the need for state surveillance on the new arena that is Internet, is expressed and argued for. Theoretical framework is given by Foucault?s theory of the Panoptic state, as well as his thoughts on discourse, power and governmentality.

Modern democracies rest on a foundation of values essential to their prosperity. Two of those values are freedom of speech and political equality. To many, these values appear to coexist effortlessly. However, what this thesis aims to expose are some of the problems that quickly arise when attempts to interpret the values fail.The thesis investigates a specific US Supreme Court ruling called Citizens United. The ruling enabled corporations and unions to use their own treasuries for unlimited independent political expenditures.

The construction process which is used today while constructing residential buildings has for along time remained unchanged. Unfortunately the development process has gone away frombecoming industrialized and instead most of the work is done at the construction site. In thisrespect this is a worse alternative because the project outcome will be more expensive and theconstruction time will be longer. Skanska?s vision is to have a process which is more like the oneused in small residential buildings which is fully industrialized.The constructing process for residential building involves more parties and therefore it becomesmore complicated.