In order for construction projects to be completed within the specified time limit while at the same time be financially sustainable it requires thorough preparation and an extensive planning. Most essential is the groundwork and the design that determines the project's progress. There are many aspects to consider in order to avoid inconveniences such as delay, litigation, unexpected cost etcetera. If mistakes are made in an early stage it is very likely that the error will follow the process and become an expensive correction cost towards the later part of the project. In other words, it is expensive to rectify defects later on.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

Our governing documents give teachers guidelines as to how to carry out their task in the classroom. To guide a learner requires knowledge, not only about the policy of our governing documents but also skills to see the connection between the teacher's task and its practical implementation. By studying learners' experiences of teaching contexts, I have been able to evaluate how the teaching methods live up to the intentions of the national governing documents in Sweden.My study is based partly on a survey that I completed and partly on the theory of Dialogicity. Here I saw clear connections between my informants' experiences of verbal exercises in the teaching and the theoretical background I have chosen for my study, Dialogicity. I have presented and analyzed the verbal exercises in four differentiated contexts.

In this thesis I set out to study how the reading of fictional literature is viewed, legitimatized and operationalized in two educational domains: the recently revised steering documents that all Swedish teachers must relate to, as well as a selection of teaching materials designed for education in the Swedish language for upper secondary school. The teaching material I have studied has been recently updated in order to correspond with the new steering documents. I relate my analysis to previous research about the use of fiction in education, and I also combine my analysis of the two educational domains to see whether the underlying intentions of the steering documents have influenced the revision of the teaching material. The outcome indicates that the steering documents? previous focus on culture has diminished although a certain insecurity as to how to use the concept and deal with the issue of whose culture should be taught can be identified.

Purpose/aim: The purpose of this thesis is to examine if, and in that case how, the municipality of Umeå worked strategically with its communication during 2014 when Umeå was chosen as ?European Capital of Culture?. The research is mainly focused on the outlines of their communication plan, main goals, what  communication strategies the municipality has chosen to and their choice of media channels.Material/method: Two methods are used for this research; qualitative interviews with four employees within the communication team during Umeå2014 and a text analysis of three formal documents which provide the framework of communication policies and media strategies during Umeå2014.Results: The results clearly indicate a well structured, strategic planning outlined in the formal documents. The four people intreviewed all had a good knowledge of the policies and strategies in the documents, they also described their work in accordance with these..

The purpose of this thesis is to evaluate three web-based search engines and compare the 10 first retrieved documents. We used the search engines Google, Yahoo! and Exalead. The evaluation is based upon 20 topics with strong polarized opinions and these have been derived from Swedish media and every day life. From these topics we have constructed the 20 queries used for searching. The 10 first documents are each placed in four different categories, For, Against, Neutral or Irrelevant.

This essays main focus will be on emergency shelters in disasters, and their understanding in gender awareness, by focusing on the way gender is constructed and seen. This dissertation will examine documents from Australian Red Cross and IASC (Inter Agency Standing Committee) in order to explore how they work with gender and shelter related issues. The objective is to examine and with help from these documents see how gender is constructed. The method and theory is based on Carol Bacchis; What?s the problem represented to be approach? (WPR-approach).

In this thesis I set out to study how the reading of fictional literature is viewed, legitimatized and operationalized in two educational domains: the recently revised steering documents that all Swedish teachers must relate to, as well as a selection of teaching materials designed for education in the Swedish language for upper secondary school. The teaching material I have studied has been recently updated in order to correspond with the new steering documents. I relate my analysis to previous research about the use of fiction in education, and I also combine my analysis of the two educational domains to see whether the underlying intentions of the steering documents have influenced the revision of the teaching material. The outcome indicates that the steering documents? previous focus on culture has diminished although a certain insecurity as to how to use the concept and deal with the issue of whose culture should be taught can be identified.

The aim of this masters thesis is to examine what intentions handbooks, laws and regulations have had about children and childrens literature, as we think that they can serve as guiding principles for childrens libraries in Sweden. The questions are: what signals have the childrens libraries got from the documents concerning the view of children and childrens literature during the 20th century? What has the social opinion about children been during the 20th century? How have children been seen during the 20th century? The method we used is a qualitative source analysis of mention above documents seen from a hermeneutical point of view. This analysis is woven together with the social opinion on children during the 20th century. Our results show that the aim of childrens literature before 1945 was a pedagogic and moral one.

Teachers in social sciences have a broad subject field to base their education on. This term paper examines, thru interviews, which factors that have an influence on the subjects contents in the A course of Social Sciences at Swedish high schools. Having interviewed four active teachers at three different schools, it shows that control documents like subject- and national curricula have little to say about what kind of subject that should been taught. Teachers seem rather to rely on local collegiate consensus, the textbook, locally prepared control documents, and adjusting to program directions while choosing material. In the final discussion the risk of structuring the subject around the text book is being investigated, along the fact that new locally control documents need to be written even for basic planning structures.

This thesis evaluates and compares the retrieval effectiveness of the two search engines Google Scholar and Scirus, which both specialises in indexing scholarly material on the web as well as journal articles. Thirty search queries are used and the first twenty retrieved documents for each query are examined for topical relevance and scholarly content. The search queries are based on legitimate information needs taken from a scientific questionbox on the web. Queries are expressed with advanced search operators and are the same for both search engines. Precise relevance criteria are set up and a binary scale is used when judging.

To integrate environmental concerns into non-environmental policy making has become an important policy objective within the European Union. This essay investigates policy instruments in use to achieve environmental policy integration in the EU's transport sector respectively fisheries sector. The point of departure is a theoretical discussion about governance and the use of different policy instruments for environmental management at the EU-level. The focal point is the argumentation that regulatory policy instruments alone cannot achieve environmental policy integration satisfactory. By using Jordan et al's classification of so called "new" environmental policy instruments (market-based instruments, voluntary agreements and ecolabels) as complements to regulatory measures, the essay investigates whether the first-mentioned are used within the two sectors.

The purpose of this study is to examine the retrieval performance of three search engines, specialized in retrieving news articles: News Index, Excite News Search and Ananova. Thirty questions, grouped into three categories – politics, economy and sports, were used and the first twenty documents for each question were examined. The questions used were designed to be as current as possible and efforts were made to perform the searches with as little time span as possible between each search engine. The precision of the search engines was determined for each of the questions as well as for each category and for the combined categories. In measuring precision an average was calculated, intended to favour search engines that place its relevant documents early in the ranked list.

Purpose/aim: The purpose of this thesis is to examine if, and in that case how, the municipality of Umeå worked strategically with its communication during 2014 when Umeå was chosen as ?European Capital of Culture?. The research is mainly focused on the outlines of their communication plan, main goals, what  communication strategies the municipality has chosen to and their choice of media channels.Material/method: Two methods are used for this research; qualitative interviews with four employees within the communication team during Umeå2014 and a text analysis of three formal documents which provide the framework of communication policies and media strategies during Umeå2014.Results: The results clearly indicate a well structured, strategic planning outlined in the formal documents. The four people intreviewed all had a good knowledge of the policies and strategies in the documents, they also described their work in accordance with these..