Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

Early Swedish films from the 1910?s and 1920?s are not only an important part of Sweden?s cultural heritage, but also an important part of the international film heritage. This period is often refereed to as the golden age of Swedish film history. Despite this fact, the possibility to watch Swedish films from this period is very small and the main purpose of this thesis is to examine why the availability of these films has such low Priority in the Swedish film policy and at the Swedish Film Institute. With the use of policy analysis, I study governmental policies and policies from the Swedish Film Institute for early Swedish films and seek to identify the policy problem and its different parts.

Background: An effective management of the healthcare's organization on one disaster site is considered as a condition in order to decrease damages and suffering at them as been hit of an accident. In KAMEDO-reports is described true accidents, how among other thing organizational parts been implemented and evaluations of which importance different decisions had. Aim: The aim of the study was to examine KAMEDO-reports concerning prehospital medical management on disaster sites. Method: Eight KAMEDO-reports was examined with focus on organization and management. Results: Four areas in which all could be influenced by the healthcare personnel in leading position was described: Management and Co-operation, Load and Go - Stay and Play, Priority and Triage.

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

The purpose of this study was to examine how small-scale private forest ownersmake decisions regarding pre-commercial thinning. In 2015 it is ten years agosince the storm Gudrun hit the southern parts of Sweden and now large areas arein need of pre-commercial thinning. This study is built upon qualitativeinterviews with seven small-scale private forest owners with forest properties inthe county Kronoberg. The respondents were chosen by the modelSKOGSÄGARPROFILENTM (forest owner profile).The results of the interviews showed that five categories: ownership, the stormGudrun´s impact, silviculture, forestry contacts and driving force was important.How will their purpose and aim affect the pre-commercial thinning? Personalinterests, and expectations of the next generation to take over, are purposes thisstudy has found.

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

Abstract Emma BergdahlObstacles and opportunities among occupational health nurses when implementing healthy eating habits.C thesis in Public Health. Faculty of Health and Occupational Studies. University of Gävle. Autumn 2012 Objective: The purpose of this study was to investigate which obstacles and opportunities nurses within occupational health find when trying to implement healthy eating habits among the employees in their respective company. Another objective was to see if the nurses worked according to the Guidelines, issued by the National Board of Health and Welfare.Method: The study was a quantitative study and conducted among nurses in central Sweden.

More recently, the number of elderly immigrants has increased. This means that Sweden is faced with new challenges. The purpose of this study was to illustrate how the elder immigrants general situation in Helsingborg looks like, as well as how social workers work to integrate this target group. Furthermore, I wished to have an answer on whether social workers feel that there is a continuing need to be concentrated on the integration of elder immigrants. To get answers to my questions, I have interviewed five social workers in Helsingborg who are working on issues that concern elder and integration.

This report is a result of a project that been conducted on System Andersson. System Andersson sells and develops MPS-systems for small and medium sized manufacturing companies. System Andersson are today located in the central parts of Jönköping and has about 20 employees. The goal for the project is to develop a new version of Andersson Qwick mps. The project has been divided into a number of smaller projects were the authors been part of the planning module project.

Since several rules of law have a consideration of age, the Swedish labor law collides in many ways with the prohibition of age discrimination. The employment directives of EU were implemented in the member countries after the shift of the millennium. Sweden was the last member to introduce age as a ground of discrimination in its legislation. The purpose of this thesis is to investigate whether the Swedish regulations, regarding age discrimination and its application, is compatible with the EU.  The aim is also to investigate what is required to exclude the prohibition of age discrimination. The labor law provisions concerning the retirement age given in 32 a and 33 §§ LAS, Priority rules according to 22 § LAS and the collectively agreed holiday benefit, which is regulated according to a worker's age, is to be investigated to see if they actually qualify for the exclusion of the prohibition against age discrimination. Furthermore, the paper intends to describe if the Swedish legislation has taken account of the research available on the subject of "age" and ?age discrimination?.

The aim of this study is to clarify the Swedish government?s purpose of participating in theEuropean Union Emission Trading Scheme. Taking as its departure point state-centricinternational political economy this study presents three plausible hypotheses on what thepurpose might be. Either it is to promote consumers interests, or to promote the Swedishnational climate goal ?Reduced impact on climate?, or to promote the profit of Swedishcompanies.

The Act Prohibiting Discrimination and Other Degrading Treatment of Children and School Students (2006:67) entered into force on 1 of April 2006. The purpose of this Act is to promote equal rights for children and school students and to combat discrimination on the five discrimination grounds of sex, ethnic origin, religion or other belief, sexual orientation or disability. This Act also has the purpose of combating other degrading treatment. According to the Act the organiser of the activity shall insure that there is an equal treatment plan that aims to promote the equal rights for children and school students irrespective of the five discrimination grounds. Discrimination is a result of the social norms which tends to exclude people who does not fit in and therefore considerers as being abnormal.

The aim of this master thesis is to study the relationship between general ethics and professional ethics, to attain an understanding of which values that are given Priority in the profession of the librarian regarding personal encounter towards library users. The posed questions are: How can fundamental ethical principles be understood through the view of public librarians? How can policy documents regarding librarian ethics be understood through the view of public librarians? How can policy documents regarding librarian ethics be problematized in relation to fundamental ethical principles? We used four focus groups consisting of public librarians. Three theoretical frameworks create the base of the analysis; four fundamental ethical principles, ethical guidelines for Swedish librarians and recommendations for Swedish librarians in the reference service. Three main issues emerge in the study; equalistic personal encounter where the principle of justice is emphasized but also problematized, library users? integrity which mainly coincide with the principle of autonomy and finally the librarian?s professional role which are being defined by librarian specific competence to refrain violation of the principle of injury avoidance.

In Sweden everyone has the possibility to report deficiencies in animal welfare they encounter. They report this to the county administration in their county and such a report is called a complaint case. Complaint cases are normally handled with animal welfare inspections, carried out by animal welfare inspectors from the county administration in the county where the animal keeper with reported deficiencies lives. The county administrations in Sweden receive a lot of complaint cases that differ in grade of how severe the deficiency is. The complaint cases are given Priority by how severe the deficiency seems to be.

The formation of sovereign states in regional blocks has become an essential feature in the world system. Therefore, the purpose of this paper is to investigate which motives and driving forces that affect the creation of projects of regional integration outside Europe and the Western World. By choosing the Latin American project of integration ALBA (the Bolivarian Alliance of the Americas) as a case of regional integration outside Europe and the Western World, the study investigates the motives expressed by the most prominent actors of the project, Venezuela and Cuba. ALBA is chosen as a representative and a unique case and through the consumption of the gramscian and the realist approaches, the essay defines two motives that affect the creation of projects of regional integration. As a way of investigating the actors? motives, the paper studies political statements, especially those of the Venezuelan president Hugo Chávez, and official positions expressed in central documents and declarations.