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.

This report will discuss principle, primary and finally manufacturing structure. We were asked to produce a 3D milling to processing the prototype material that is used on the University of Halmstad. From conceptual drawings to produce components for this project have we together with a number of company take developed the right components for this project. We have calculated and analyzed the construction to get the best result for it purpose. Unfortunately have the process to produce the 3D milling has been stopped because of deficient budget and time.

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.

This thesis in Educational Sciences consists of a narrative ideology-analysis of the Swedish school's fundamental values with perspectives from the philosophy of Nietzsche and Kant, which also analyzed the same way, with the aim to trace and problematize the ideological foundations of "our society's shared values" that teachers should convey to the students. Based on a theory that a humanism crisis occurs when important values are perceived as threatened, does the introduction of the basic values of the curriculum appear as a response tosocietal changes. Nietzsche and Kant represent completely different idea currents that both have been reflected in the curriculum in which basic values have different meanings. Nietzsche has inspired social criticism, postcolonial and postmodern thinkers to a critical constructivist approach that is an asset in the multicultural classroom to deconstruct stereotypes and prejudices. That culture, ethnicity, morality and religion do not have an objective essence, but seen as social constructions, using a critical approach is a way of thinking which was developed with inspiration from Nietzsche.

Students at Jönköping School of Engineering were given an assignment from Jönköping municipality, to evaluate their decision support system, QlikView. The students have also developed proposals for improvement with focus on usability.The Jönköpings municipality has currently got 11000 employees and consists of nine different administrations. The target group for QlikView is approximately 600 first-line managers.The intention of QlikView is that the users can get an overall picture of their business by having all information in just one system.The purpose of the thesis is to obtain a picture of what the users think about the system today and present relevant suggestions for improvement, which the Jönköping municipality can use when the introduction of the new version of QlikView takes place. The research questions that the study aims to answer are:? Has QlikView got a user friendly interface?? How can the interface be improved to become more user friendly?Theories that this work is based on is Jacob Nielsens ten usability principles and Ben Schneidermans eight golden rules.

The increasing road traffic in Sweden will require investments in the infrastructure that the tax withdrawal of today will not allow according to a new government report, SOU 2006:33. An existing willingness to pay for those investments has therefore become an alternative to increases in taxation to be able to cover the costs. A proposal to let the willingness to pay, alternatively increases in taxation that act proportional, decide how a cost is distributed can be said to be related, but not fully correspond, with different theories of justice described by Robert Nozick and John Rawls. It can therefore be interesting to see how the two different theories of justice are edified and how they distribute a joint cost. The aim of the first part of the thesis is to present and criticize Rawls' and Nozick's theories of justice in a common formulated economic model.

Syftet med denna uppsats är att undersöka vilka effekter ett styrsystem som Value Based Six Sigma gett för ITT Flygt. VBSS har influerats av främst Six Sigma men även Value Based Management och Nimbas värdemodell. Dessa begrepp presenteras närmare i uppsatsens teoriavsnitt..

The aim of the study is to learn more about the way preschool teachers work with Information and Communication Technology(ICT). More specifically, this study aims to explore how preschool teachers describe their experience of ICT, the conditions and opportunities to work with ICT, and their own knowledge and competence in the use of digital tools with preschool children. The research method consists of interviews with preschool teachers and observations at five municipal preschools in Stockholm as well as an analysis of the relevant passages in the Curriculum for the Preschool and the Curriculum of Stockholm city. This study shows that there seems to be great variation in the amount of ICT tools present in preschools. Preschool teachers expect a lot from ICT, and the improvements that it can make on their work.

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

The proportion of elderly people in Sweden is increasing. Many of these live at home and as their age increases so does the likelihood of health problems and the need for support, medical attention and care. Personnel working with home help provide a large part of this care, including areas of home-based care that are the responsibility of the district nurse. The purpose of this paper is to describe how home-help personnel perceive their work in the area of home-based care, as their views are an important factor in the ability to provide a care system that funktions successfully. The method employed here is phenomenografic and nine subjects from a home-help group have been interviewed.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

The purpose of this study is twofold: First, to inquire how the George W. Bush administration plans to keep America safe from external threats and second ? based on the assumption that neoconservatives have influenced the Bush administration ? examine how neoconservative ideas have influenced this strategy to protect America. The research questions are as follows:What is the content of the Bush administration?s security strategy?How are neoconservative ideas reflected in this security strategy?To answer the first question, the main points of two studied documents were summarized.

Article 5.1 in the Brussels I-Regulation regulates special rules on jurisdiction for contractual disputes. The aims of this thesis are to determine the location as provided under Article 5.1 b), as the place of performance for the obligation in question. The focus of this thesis is the problems that occur when services, according to the contract, are to be performed in several Member States..

Swedish school children exhibit deteriorating knowledge results in terms of reading comprehension. Previous research shows that a method to increase the level of knowledge is the use of evidence-based learning techniques. Test based learning generates what is commonly referred to as a test effect, which proved to strengthen the relationship between learning and memory, as well as being applicable to various test formats. The purpose of this study was to investigate whether test based learning, in terms of learning english words leads to increased performance in a reading comprehension test, more specifically a cloze test. The study was based on a within-group design and was conducted three times over four weeks.

The development of our time, is due to great progresses in technology and an enormous ex-plosion of knowledge, has lead to an increased effort of our attention as a result of a boundless torrent of information . Higher productivity and efficiency in our workplaces and homes crea-tes fewer opportunities for rest, leading to a community where stress has become a national disease. Recreation is an important part of our lives in order to be able to deal with stress and is now considered to be an essential resource when it comes to sustainable development. Green spaces are therefore today viewed to play a considerable roll for the national health. Nature has proven to have positive influence on man which leads to a decrease in blood pressure, an increase in power of concentration and lowered production of stress hormones.