The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

In this study I try to answer the question what to consider when teaching about identity andreligious identity in Religious Studies at Upper Secondary Schools in Sweden. This inquiry isbased on the fact that the latest Program manuals for upper secondary school, GY11, instructsthe teachers to talk about identity and religion, while in the Curriculum for upper secondaryscool, Lpf 94, as well as the latest curriculum, SKOLFS 2011, the idea of identity seemslinked with ethnicity.With this in mind I want to clarify what might be meant with the concept of identity. Byreferring to several different identity theories I propose to illustrate the complexity of theconcept. I study gender, queer and postcolonial theory as well as different aspects of classstructure and commodification of identity, all through the perspective of intersectionality.Intersectionality is not a theory as such but a method of studying various perspectives of anissue. It is an analytical praxis of using several angles of investigation and explanationtogether, all phrased with the background of the question of power.

Aim: The aim of this essay is to study the communication strategy that the company SATS developed before taking over the company e2. The following questions are to be answered: - what was the planned communication strategy before taking over the company e2? - did SATS follow their original plan when implementing this strategy? ? Which strengths and weaknesses of the communication strategy can be identified based on opinions of the employees?Material/Method: Together with literature and document studies, a qualitative method has been used and seven personal interviews have been conducted. One informant was selected due to professional position; the other six respondents were former employees of the affected company e2.Main results: The main results from the study show that the company SATS did in fact follow their plan very accurately with only some minor changes such as an earlier started education program and exclusion of an initially planned evaluation activity. Communication about the takeover of e2 to employees was quick and clear.

Followers of three world religions, Judaism, Christianity and Islam are waiting for the Messiah. Muslims are even waiting for aspiritual leader al-Mahdi. Two different persons claimed the title of al-Mahdi, at the end of the nineteenth century. Theyappeared almost at the same time, at the totally different places of the earth, with a completely different message and underthe rule of the British colonial power. The aim of the study is to compare the both religious figures, Mirza Ghulam Ahmadfrom India and Muhammad Ahmad from Sudan regarding their different messages, to illustrate the social, political andreligious factors that lead to the entirely different profile and image of these two men and how their organizations havedeveloped after their death up till today.

Followers of three world religions, Judaism, Christianity and Islam are waiting for the Messiah. Muslims are even waiting for aspiritual leader al-Mahdi. Two different persons claimed the title of al-Mahdi, at the end of the nineteenth century. Theyappeared almost at the same time, at the totally different places of the earth, with a completely different message and underthe rule of the British colonial power. The aim of the study is to compare the both religious figures, Mirza Ghulam Ahmadfrom India and Muhammad Ahmad from Sudan regarding their different messages, to illustrate the social, political andreligious factors that lead to the entirely different profile and image of these two men and how their organizations havedeveloped after their death up till today.

This study shows how city planners and politicians in Karlstad plans different parts of the city, what type of model/ city ideals they use when planning, and how it is expressed. The study was made using a qualitative method, were a discourse analysis was vital for the elected planning document and blog posts. Qualitative interviews were also made with five people with significant meaning, who hold different positions in the city planning of Karlstad. In the produced material, it appears that the city planners and politicians in Karlstad are planning for traditional city ideals as a foundation in the planning, with influence from new ideas as for example sustainable planning and economic growth. In some parts of the city a modern and rational planning remains.

Syftet med denna studie var att beskriva betydelsen av studie- och yrkesvägledande aktiviteter med barn i åldrarna sju till tolv år. Kvalitativa intervjuer genomfördes med sex examinerade studie- och yrkesvägledare som bedriver studie- och yrkesvägledningsverksamhet med barn i grundskolans år 1-6 eller fungerar som stöd till pedagoger som arbetar med studie- och yrkesorienterande verksamhet med barn i dessa åldrar. Resultatet visade att intervjupersonerna anser att arbetet måste påbörjas tidigt, helst redan i grundskolans första år, för att målen så som de skrivs fram i de nationella styrdokumenten ska kunna uppnås. De förutsättningar intervjupersonerna menade krävs för att tidig vägledning ska kunna bedrivas är av såväl strukturell som av individuell art. Slutsatsen som drogs var att studie- och yrkesvägledande aktiviteter som påbörjas i grundskolans tidigare år och som följer elevernas kognitiva utveckling kan medverka till att eleverna ökar sina förutsättningar att göra väl underbyggda val i framtiden..

The aftermath of colonization, culture diversity and the recognition of the ownidentity - living in a country which has the role of a former colonizer has got consequences in the multicultural French society. These consequences can be seen studying the politics, the education and the history of that country. In this bachelorthesis I discuss the aftermath of French colonization with a focus on how the French cultural identity can be explained in defining colonialism in French lawmaking. The aim is to understand the definition of the own cultural identity from a postcolonial perspective and what meaning the multicultural society has for this definition. This is an issue which can be seen in politics as well as ineveryday life, and to make an understanding of it, I study how French politicians are representing their country's role as a former colonizer in a postcolonial era.

Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won?t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn?t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted.

Då den svenska offentliga sektorn handlar kontorsmaterial, idrottsarenor, tjänster eller andra former av inköp hamnar detta under benämningen offentlig upphandling. Den totala summan av offentlig upphandling i Sverige uppskattas överstiga 500 miljarder svenska kronor årligen. När en offentlig upphandling skall genomföras skapas ett förfrågningsmaterial från upphandlaren genom vilket leverantörer får lämna anbud om att kunna slutföra det kontrakt som erbjuds. När anbuden kommer in är det upphandlarens uppgifter att avgöra vilket anbud som är det mest fördelaktiga, detta genom att väga olika faktorer emot varandra. Denna studie undersöker ifall faktorn pris prioriteras i denna beslutsfattande situation från upphandlaren.

In July 2010 the curriculum Lpfö 98 was readjusted and was enhanced with new chapter, and the purpose of this essay is to study how preschool teachers discuss and describe how their conduction to the new chapter 2.6 of the readjust Curriculum Lpfö 98. I want to understand how they experience their work with the documentation.My question formulations are:How do three pre-school teachers reason around what they document in the pre-school?Which practical conditions do the pree-school teachers claiming to have on the pre-school to perform the documentation?How do they describe that they use the documentation to advance the tutoring in the preschool?In order to find out more, I interviewed three pre-school teachers, and analyzed the results I got based on prior research on documentation, and quality in preschool. My results show that the main focuses for documentations are how the children interact with each other, how they react and behave with new materials or activities. My informers emphasize that the main purpose of documentation are to be able to show the children their own process of learning.The practical conditions differ among my informers, which can lead to consequences when they want to make documentation and/or use the documentation for its purpose.  My results also indicates that the documentations are used to plan the pedagogical activities in regard to the children?s interests and according to the curriculum Lpfö98 rev.2010.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database. Although Ruby on Rails was completely new to me, I decided to use this framework instead of PHP, which I already have a good knowledge of, because of the benefits Ruby on Rails provide.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

IKEA is probably one of the most well known Swedish companies in the world. During thepast decades millions of people all across the globe have decorated their homes according tothe style of IKEA. But just exactly how big and influential are they? Many, if not to say all,municipalities in Sweden wants IKEA to establish and build their famous stores in one oftheir towns. But at what cost? When deciding on a municipality to establish in, IKEAnormally tends to have an advantage when it comes to controlling the conditions and terms ofthe establishment.To undertake this dissertation I use a theory based upon the inter-organizational theoriescalled resource dependency theory.

Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four prerequisites need to be met. This thesis analyses the fourth prerequisite based on the principle of legality. The prerequisite concludes that a determination of the tax base, based on the procedure in question, is in conflict with the purpose of the legislation.