Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

It has now passed two years since the new site- and construction law, PBL, went into force. It replaced the previous PBL applicable since 1987, and it involves relatively large changes in many different areas of the construction sector. The ambitions of the new law are for instance to simplify and clarify the legal text, increase efficiency in the permitting processes and improve the quality of construction. To achieve this, a variety of changes was made. Some of the most important are: inserted deadline in the processing of building applications, extended assessment of building applications, revised rules about controlplan and quality manager, a certificate is required to start and end the project, an additional meeting is inserted and the construction management of the municipalities will have to do a mandatory visit at the work scene.

This essay is an investigation that aims to increase the understanding regarding the opinions of what skills a teacher who works with pupils that are in need of special support ought to have. I have also tried to answer the question: How to be a good teacher?The investigation is carried out as a qualitative interview survey, where three women from three different municipalities have explained, how they want pedagogues to work with pupils that are in need of special support.The investigation shows that an accurate personality within the pedagogue plays an important part when accomplishing a positive development. Knowledge of various subjects combined with a specialized pedagogical education is very important, as well as an ability of understanding when it comes to different kinds of functional disorders.Other positive qualities a teacher should have could be the following: to be structured, calm, be able to stand stress, have patience, be a good listener, be emphatic and have a good sense of humour.The investigation also shows that teachers who are confident with themselves have a lot to gain in their profession. The final quality worth mentioning is, when you as a professional dare to be without prestige.

Purpose: The purpose of this interview study was to describe the nurses? view of their experiences of interaction with other professionals to improve the elderly patient's nutritional status in municipal elderly care.Method: The study is based on qualitative interviews with nine nurses and was analyzed according to a qualitative content analysis method.Results: The main themes that emerged: Communication among the involved, To feel secure in their role, Lack of structure. The nurses worked closely with nursing staff and cooperated more with doctors about nutrition than with the physiotherapist and occupational therapist. The nurses felt they had the main responsibility for maintaining a good nutritional status of the elderly patient and described themselves as primarily responsible for nutrition while they lacked nutritional competence equal to the responsibilities they had during the whole nutrition process. The nurses had no community dietitian?s skills and felt that the dietitian had a great responsibility and the most updated knowledge in diet and nutrition.

Denna undersökning behandlar om det finns en skillnad i hur Total Quality Management, TQM, och rivaliserande teorier påverkar prestationen hos företag. Dessutom undersöks om det finns en skillnad mellan de företag som är rutinorienterade gentemot de som är kunskapsorienterade. Totalt skickades en elektronisk enkät ut till 265 företag, inom en snarlik bransch, lokaliserade runt om i Sverige. Totalt erhölls 49 svar vilket motsvarar en svarsfrekvens på 18,5%. I takt med att konkurrensen hårdnar inom affärsvärlden blir det allt viktigare att hitta nya strategier för framgång.

In today s society, services are becoming more and more important. They are however, partly because of their immaterial nature, separated from traditional merchandise, why the marketing and producing of them differs. Quality errors in a service are often difficult to discover before the service is brought to a customer, since the producing and consuming of it often takes place simultaneously. Quality errors in a service process are called service failures or in Swedish tjänstefel. Nevertheless, with an effective service recovery process, dissatisfied customers can be turned into satisfied ones.

Until the beginning of the 1900:th century the paper making process was handicraft. The paper machines that have been developed since then are as impressing in size as fascinating when it comes to the technique. The process has always been improved to give a better paper for lower costs, with as short manufacture time as possible. Stratified forming has been a reality since 1830. From the beginning it was applied to board and paperboard.

It is of increasing importance to in the most effective possible way, manage and control all the transactions of raw materials, products and information that are exchanged between an organization and all its operators. These flows and the need for strategy and managing the processes of planning, implementing and control of the supply chain, has given name to the concept supply chain management. Supply chain management involves all movement and storage of raw material, and all the processes that is needed to manufacture a product from origin to consumption. Globalization, technology and increasing time and quality-based competition are all driving forces behind the concept and reasons for an increasing interest in supply chain management.The purpose of this essay is to by using a qualitative case study examine which decisive success factors that can be identified for effective supply chain management. We have compiled different theories on the subject to use for analyzing a case study Li & Fung, who is a successful supply chain management company.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

AbstractMy study is based on that I think there is a problem at the Handicraft program for hairdressers where I currently work as a hairdresser teacher. I believe that there are clear objectives and a wide range of courses focusing in craft knowledge, but the social competence goals are unclear and there are no courses on the subject. Since I have 13 years hairdressing experience and know roughly what it requires, I wonder where and how the teaching of social skills is performed at the Handicraft program for hairdressersThe purpose of this study is therefore to find out how some of my colleagues perceive the teaching of social skills. The issues I have focused on are what these teachers believe that social skills are, how they perceive their teaching of it and when they believe that teaching really should be. There is not much literature on this subject because it is a relatively unexplored area. I have therefore concentrated on literature dealing with social skills in general, and theses and essays dealing with the quality of hairdressing education. I have chosen to make a qualitative interview study. The objectives related to social skills can be incorporated in the teaching of many subjects; I chose to interview two core-subject teachers and four vocational teachers. The interviews have been based on respondents' own interpretations of social skills. They have been individual interviews of about 30 minutes. My results show that most teachers believe that social competence is about a good meeting between people and to coping with different situations in a good way.

The aim of the study was to investigate social workers and managers experiences of ending child welfare investigations within the statutory period of four months. We also investigated their experience of investigation time is used in practice. To get answers for our purpose, we conducted a qualitative study. We strategic selected three social workers and four managers to our interviews.The results showed that both social workers and managers have experience with child welfare investigations that are not completed within the statutory time. A township that departed had no experience.

Background: During the last decades patient satisfaction has become an important measurement of quality in psychiatric care. However the patients are seldom asked to evaluate the treatments.Objectives: The aim is to determine which factors the outpatients regard as beneficial in their psychiatric treatment. The purpose is explorative. During the study another purpose developed; to present research on the importance of the relationship between the caretaker and the caregiver for the outcome.Method: 30 persons were interviewed about what they found helpful in psychiatric treatment. The interviews were open using Grounded Theory as methodological input.Result: The most prominent topic was the quality of the relationship between the caregiver and the caretaker.

When producing an interview report the researcher is put to the test of describing the qualitative interview method in terms of assumed orderly steps and procedures taken during the interview process, while at the same time account for a very social dynamic process. In practice, even the most carefully prepared scenario for a qualitative interview study probably does not correspond to the expectations made. What happens between the plans and the actual interview itself? This issue is investigated by contrasting the actual engagement of the participants in an interview project to how these relationships are accounted for in Master thesis from the Swedish School of Library- and Information Science in Borås. Theory and methodology from Actor Network Theory (ANT) have been applied into the area of qualitative interviews.

Based on the Migration Board's statistics report, the number of children that has gone missing within a time interval of 4 years (2010-2014) comprises 1331 children in total, of whom 146 are girls and 1185 are boys. A rising interest about what has happened to those children created a fundamental platform for this thesis. By reading Åkerman?s report from 2012, and the book De förlorade barnen: en rapport by Mikkelsen and Wagner (2013) the curiosity grew deeper. The research questions that were established were divided into three parts.

The aim of this paper is to analyze aid, grouped into sectors, and its effect on growth in developing countries, to find out which type of aid has had the most positive effect on growth. We compiled a regression analysis based on panel data over 81 developing countries from 1975-1999. In our first regression we considered and group countries by institutional quality, in the other we considered and group countries after regional differences. As a measure on institutional quality we used the KKZ-index. The principal aim of this paper was to find out what kind of aid is the most efficient in its influence on growth in LDC?s.