Undersökningen omfattar företag som har tagit emot elever både under den traditionella och under den nya praon. praon är skolans samverkan me dnäringslivet och syftet är att ge en blid över hur företagen i kommunen ser på den nya praon och dess förändring. Det finns en allmän verdertagen uppfattning om att lärare och elever har mottagit den nya praon med visst missnöje. En enkät har utformats och sänts till 65 företag, kommun och landsting. Av de 65 företag, kommun och landsting svarade 37 stycken.

This paper has its aim to investigate in which way the theory about the dynamic of the triadic nexus, presented by Brubaker, needs to be Revised. In the first place this theory is presented and after then applied on the triad formed by: the Hungarian national minority in Transylvania, Romania and Hungary. Through the empirical evidences, that are presented here by following up the political relations and its dynamics over time between the three fields, is shown that the theory is usable for the case in question. Further as we approach the more actual development of the political life in the triad appears a need to deal with one more field which would be for example the NATO or/and EU.This means that Brubakers theory has to be Revised so it would take in account a forth field and that of an international organization/institution. The arguments for this needed change is put forth through empirical evidences on the political relations that the two states has with NATO or/and EU and the huge influence these have on the states..

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use Revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

The aim of this study is to look closer at collection development and the use of collection development policies in Swedish public libraries, with the help of a few examples. Through interviews with three librarians in three different public libraries and an analysis of these libraries? collection development policies, the authors try to find out how the creation of collection development policies takes place in these libraries, how these librarians use the policy, how these policies have been followed up and Revised, and also to see what the policies of these libraries include. The material of the study suggests that a lot of work is required to write the policies, and that the written policy itself is seldom used by the librarians. The interviewed librarians still find the policies useful because the writing of them gave a detailed understanding of what the collection of the library contains.

LKAB använder i rekryteringssammanhang personlighetstest i syfte att om möjligt förutsäga hur kandidater agerar vid givna situationer i det framtida arbetet som produktionschef. Företaget använder Temperament and Character Inventory (TCI) och känner sig inte tillfredsställda med detta, då kandidaternas personliga egenskaper uppfattas annorlunda vid anställningsintervjun än vad testet visar. På uppdrag av LKAB har olika personlighetstest analyserats och jämförts mot LKAB:s kravspecifikation på produktionschefer. Genom intervjuer med HR-advisors på LKAB samlades information in om produktionschefernas personliga egenskaper, LKAB:s rekryteringsprocess och om personlighetstestet. Med utgångspunkt från företagets kravspecifikation för produktionschefer jämfördes personlighetstesten Gordon Personal Profile Inventory, NEO Personality Inventory-Revised, Hogan Personality Inventory, Sixteen Personality Factor och Temperament and Character Inventory med hjälp av en litteraturstudie.

Since the implementation of the Revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the Revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Detta är en komparativ uppsats som beskriver likheter och skillnader mellan Sydafrikas läroplan, Revised National Curriculum Statement for Schools (Grades R-9), Svenska läroplanen Lpo 94 och kursplanen i religion.Hur en läroplan utformas beror mycket på landets historia. Att Sydafrika har haft mycket problem med exempelvis apartheid speglas också i läroplanen. Demokrati är något som tycks vara mycket viktigt för den sydafrikanska skolan. I Sverige har vi haft demokrati relativt länge, och det verkar nästan som att vi börjar ta detta för givet. Hur stort utrymme demokratin tar i läroplanerna och kursplanen i religion är en av sakerna jag tar upp i denna uppsats.Jag jämför också hur man beskriver religionsämnet i respektive läroplan/kursplan.

Both the Commission and the Community Courts have on several occasions stated that a concentration that will cause the creation or strengthening of an oligopoly under certain circumstances might cause what?s referred to as a collective dominant position in the market. The concept of collective dominant position has gained a lot of criticism for being poorly defined and thereby create an uncertainty. The Commissions approach when applying the concept has also gained criticism for its lack of consistency. As a consequence of the Court of First Instances (CFI) decision in the case Airtours v.

Hälsans Trädgård is a project which is going to start in Gamla Linköping, Sweden. The authors were commissioned by Arbetslivsresurs, a company working with work rehabilitation, to select, define and make job analyses on five work tasks at Hälsans Trädgård in Gamla Linköping. A job analysis means an analysis of the demands the job make of the individual. The job analysis used in this study is called The Revised Handbook for Analyzing Jobs (RHAJ) and is from the US Department of Labor (DOL). As RHAJ is an American instrument, the authors produced a form where the concepts are translated into Swedish to make the analysis easier.

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.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the Revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This master thesis summarizes contemporary theories on secularization processes in the Western world, and compares these with the example of Sweden, which by many scholars is considered to be the most secularized country in the Western world.I do this by dividing the most influential theorists in five different groups. In each group I explain how the theorists formulate and motivate their positions. These groups are:1) The secularization paradigm, where secularization always accompanies modernization. (Therorists: Steve Bruce and Peter Berger (in the 1960s)2) The paradigm basically accepted, but Revised to depend on existential security, rather than modernisation as such. (Pippa Norris and Ronald Inglehart)3) Religion returned in the public sphere.

This master thesis summarizes contemporary theories on secularization processes in the Western world, and compares these with the example of Sweden, which by many scholars is considered to be the most secularized country in the Western world.I do this by dividing the most influential theorists in five different groups. In each group I explain how the theorists formulate and motivate their positions. These groups are:1) The secularization paradigm, where secularization always accompanies modernization. (Therorists: Steve Bruce and Peter Berger (in the 1960s)2) The paradigm basically accepted, but Revised to depend on existential security, rather than modernisation as such. (Pippa Norris and Ronald Inglehart)3) Religion returned in the public sphere.