Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

This master?s degree thesis stems from the new possibilities that digitization offers preserving and increased public accessibility of our cultural heritage, but also how a lack of co-ordination and standardization may result in short-term projects and lack of quality. The purpose of this thesis is to examine a selection of public libraries? digitization projects. The two questions posed are:How does a selection of public libraries conduct their digitization projects concerning a) goals and objectives, b) execution c) what resources they encompass?How well does their work agree with the recommendations that exists for goals, objectives and execution?To answer the questions interviews were conducted with persons in various ways involved with the digitization projects.

The purpose of this paper is to examine how the arrival of class society is expressed in the social dance of high society during the second half of the eighteenth century. The study is based on the idea that culture and society develope in interaction; that changes in the economic, political and social life determine the cultural expressions as well. What I wish to examine is whether cultural themes from the developing bourgeois culture ? individualism, to be precise ? is expressed in the social dance during the second half of the eigthteenth century. // The study shows that public balls definitely gave people a chance to show off on the dance floor in spite of social rank.

A trend since the early 90?s has been that some public libraries offer a special shelf containing environmental information to the community, but it seems as though the subject has been overlooked by the literature and the science community. The purpose of this bachelor thesis is to study how three independent public libraries work with environmental information that is made available to the community. The following questions were addressed: 1) Which arguments can be found as to why the libraries offer this activity? 2) How does the environmental work at the public libraries look and what does it contain of? 3) Are there any similarities or differences in this work between the three libraries?To answer these questions interviews with librarians were carried out; observations were made to complement the interviews.

The aim of this essay is to give a picture of the extension work at Partille Public Library, asit is today, as well as to investigate if there is a need to reconsider the way of working at thelibrary.Qualitative interviews have been made with the extensive librarians and certain local governmentpoliticians, borrowers and personnel at hospitals as well as other institutions.The extension work at Partille Public Library corresponds quite well to the intentions whichare stated for the work in certain important investigations made by the Government. Theborrowers and the personnel are quite satisfied with the work and are only pointing out a fewviews on changes. The politicians mean that the aim of the extension work of the library ison one hand to give service to certain more or less neglected groups and on the other handto reach new book readers..

This essay will discuss the process of drawing a restaurant ? the position of the house lot, requirements from the authority and architectural quality.During the summer months are many people celebrating their spare time in the beach in Jönköping, by the shore of Lake Vättern. There is some existing buildings in this area that is not used by a general public. In cooperation with the municipality of Jönköping and a person who wants to operate a restaurant on the beach, is this essay a proposal of how this part of the shore of Lake Vättern can look in the future.The focus of the work is to design a restaurant. This is made on the basis of the interviews that have been made with the operators of the area and a thought building, and from the existing rules of the performing and designing of a restaurant.The planned restaurant is placed in an area where it today is a public toilet.

Denna C-uppsats behandlar skillnader mellan privat och kommunal äldreomsorg. Syftet är att undersöka ivilken utsträckning privata respektive kommunala äldreboenden tillämpar New public management i sinaverksamheter. Data hämtas genom fyra semistrukturerade intervjuer med personer som är boendechefer förolika äldreboenden. Anledningen till att jag valt att intervjua boendechefer är för att dessa personer inneharett ledningsansvar och som även visar vilket synsätt verksamheten har. Den teoretiska bakgrunden jaganvänder mig av är NPM-teorin.

The aim of this Masters thesis is to examine what part and importance electronic games play in the life of girls, how the girls use electronic games and what the girls think and say about their use of electronic games. We also intend to examine what girls have to say about electronic games at the public library. Our attempt is to illuminate and bring knowledge to those who work within the library with the selection, purchase and conveyance of electronic games. Method used in the survey is focusgroup-interviews with girls in the age between 12-14 years in three different schools. The findings are related to four different perspectives, theory of child development, from a gender perspective, theories of understanding how young people use computer games and theories to understand the purpose of public libraries.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

In the early 1990?s more and more companies of the Swedish public sector were exposed to competition, and this started the debate on how such actions might affect the business and even society.The first chapter examines how the public sector and especially health care, is financed and managed. We also explore what it means to be exposed to competition and find that there are many different ways of exposing the public sector to competition. The study examines dental care as an example of a market with both publicly and privately owned companies. The purpose of this paper is to explore how publicly and privately owned health care companies view their relationship with their consumers.

We have during these three past years been getting formal knowledge in business economics and believe that, now in the end of our education, we are qualified to the demands that are put on the labour market. The purpose of this report has been to write about, such an extensive subject area as public purchase though we feel the education is lacking this area and have therefore decided to do our dissertation in public purchase.Due to lack of time we have not been able to investigate in the extent we wanted, we had to delimit in sort of municipality and purchase product. We have been investigating in how the process of purchase of aid in Malmö municipality approaches because we wanted to enter deeply into those studies.This rapport represents the process of public purchases of aid from both the suppliers point of view as well as the purchase units. All the steps in the process are presented in our investigation.By writing this rapport we have presented the division of responsibility of aid, it is divided between Region Skåne and the municipality in Skåne. In Malmö the responsibility is divided between two activities, one of them is Hjälpmedelcentrum who is responsible of the municipality part and the other is Hjälpmedel Malmö who.s responsible of the regional part.We have decided to investigate only on the municipality part of the responsibility division and have gradually found out that they in Hjälpmedelcentrum reuse their aids after them being returned from the needed ones in the municipality or even after that the need has stopped, the unit can by reuse save on new purchases.In the end of writing this rapport we noticed that owners of small businesses have a difficult time of getting in the market of public purchase.

The difference between the public sector and the private sector in Sweden was once very small. These sectors have been united as well for the people, the organizations as for the finances. During the 1960´s and 1970´s the public sector in Sweden was expanding and after the 1980´s the people started talking more about an expanding private sector instead. The year of 2007 Hökarängen Hemtjänst Ekonomisk Förening submitted a tender to Äldreförvaltningen about a purchase of the home- help service in Hökarängen and they accept there tender.Exposing public organization for competition can be a good way to make sure that most value for the money is created and that it generates the most cost- effective organizations. The motivation factor is used to describewhat makes people perform more than what is expected of them.The purpose of this study is to describe and explain similarities and differences in working- motivation between those how are members of Hökarängen Hemtjänst Ekonomisk Förening and those how are not.

This study examines the closure of public libraries, and the nonprofit organizations takeover of them as a phenomenon. The aim is to understand why the nonprofit takeover is common and what the takeover symbolizes and if the discourse in media invokes the views on libraries and the profession.Interviews were made with librarians, politicians and representatives of a nonprofit organization to study different sides of the phenomenon. Other empirical data were found in local and national newspapers and media-channels. I discovered that public libraries are highly valued by both politicians and the community. The study also showed that a library in a community makes people feel valued.

This masters thesis investigates how the Swedish county libraries relate to equality between men and women. The thesis treats the county library both as a place of work and as a part of the national library network. One of the reasons why this study focuses on county libraries is because of their special position in the Swedish library organisation as a link between the national policy and the public libraries. The analysis in the study is based on theories that argue masculinity and femininity as social constructions, and therefore can be affected by a different type of conduct. Data was gathered using qualitative questionnaires combined with some quantitative elements that were used to gain fundamental facts regarding the distribution of employees between the sexes and the existence of equality policies.

In Shop! Daniel Svensson is studying the Public Consume Conversation during the 90´s. Focus is based on two local papers in the Swedish town Norrköping and the Public Media Conversation, which these two represent. What kind of discourses has been dominating this conversation, that is the most important question in Shop! To answer this, Daniel Svensson uses the Critical Discourse Analysis, by Norman Fairclough, as an analytic tool. This method provides him with the possibility to connect the micro level of text with the macro level of the society. But this demands theories of the contemporary society at a macro level.