Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

The aim ofthis study was to examine how economic growth affects the level of democracy inauthoritarian states. Some of these states have experienced high economicgrowth. However, one can discuss how it affects the country?s democratization-process.For that reason this study was needed to contribute to a clarification of howeconomic growth can affect authoritarian rule and democratization. This wasdone through an examination of the development in China.

Titel: Value stream mapping in practice ? A case study at Light MyFireAuthors: David Rydman and Tomas ÖnnemarMentor: Veronica Ülgen SvenssonExaminer: Åsa GustafssonBackground: Companies push their prices in today's markets to be competitive, which means that companies need to find ways to reduce costs while maintaining profits. (Cudney, 2009) According to Bergman and Klefsjö 2007, the basic rule of quality improvement says "there is always a way to achieve higher quality at a lower cost". One way is to improve a company's processes to get a more efficient flow and improvements that may cut costs. (Bergman & Klefsjö, 2007) Why it's important to look at the processes are that they often contain waste that can be eliminated.

In the European Union and in Swedish labor law, permanent employment is the main goal for employment of workers. An exception to that rule is temporary employment. The Swedish rules relating to temporary employment have undergone several changes since the Employment Protection Act was implemented in 1974. The last reform in 2007 has received criticism by respondents for not following the Union directive on fixed-term work, which went into effect in 2001. In 2010 the European Commission opened an infringement case against Sweden, after a complaint from a Swedish employees? organization.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

AbstractSweden has had a long tradition of freedom of the press and freedom of speech. Today the judicial area is regulated by the constitution of the press and the constitution of speech. The purpose of the two constitutions is to secure the right for every Swedish citizen to express their thoughts, opinions and feelings.The constitutions are designed to regulate the techniques with which the information is distributed and not to regulate the information in itself. This fact has caused a debate to arise on the subject whether the constitutions are still suitable to regulate the judicial area when the technical development causes the constitutions to get out of date and in need of constant updating. As a rule the usage of social media is not regulated by the constitution of speech the information distributed through these webpages can be included by the protection given by the constitution but very few of these webpages fulfill the criteria?s demanded by the constitution.The purpose of this essay is to ask the question whether the constitution of speech should be reformed to better regulate the technical development in the future.

When it comes to political representation, all over the world women almost always make up a minority of representatives in the legislative bodies. The Scandinavian countries in general and Sweden in particular have though been exceptions to this rule with, when compared to other countries, a rather high percentage of women in elected positions. This development took off in the seventies: during that decade the unit percentage of women in the Swedish Riksdag rose by double!The aim for this thesis is to analyse what underlying ideas influenced this advance. The focus is on three different female party federations, who are believed to have had a great impact on this increase of women politicians through their influence in their own mother parties. The federations analysed are the ones connected to the Social Democratic Party, the Centre Party and the Liberal party.

ABSTRACTTitle: Teenagers and their perception of fashion brands (Ungdomar och deras uppfattningar om modevarumärken)Number of pages: 42Author: Louise KindblomTutor: Göran SvenssonCourse: Media and communication studies CPeriod: Autumn term 2007University: Division of Media and Communication, Department of Information Science, Uppsala universityPurpose/Aim: To achieve a deeper level of knowledge and a better understanding of high school teenager`s perception of the three fashion brands Gucci. H&M and Canada Goose and too distinguish potential gender related differences in their perceptions.Material/Method: A questionnaire about fashion brands delivered to three schools in the Stockholm area.Main results: Teenagers perceptions of the three fashion brands Gucci, H&M and Canada Goose are more different than similar. This differences in teenagers perceptions are discernible in a comparison between the most usual and unusual associations that are related to each of the brands. Gucci is associated with success, wealth, excitement and uniqueness. H&M is for example seen as earth-bound and has in a comparison with the other brands reached the highest level of positive associations.

In June 2006 the Council of the European Union agreed on the review of the EU sustainable development strategy. This renewed strategy voices a commitment to sustainable development that includes a diverse list of safeguarded interests. Sustainability is to be attained in the spheres of democracy, solidarity, the Rule of Law, gender equality and at the same time it should promote a dynamic economy. Given this multifunctional application of sustainable development, curiosity may soon give rise to questions such as; What is the legal significance of the concept? Is it to be considered a general principle of Community law? And can it be used as an instrument in adjudication and legal reasoning? Anyone who looks deeper into the concept of sustainable development is soon to find a labyrinthine complex of ideas, expressions and opinions.

The collective agreement contains many important provisions concerning the relationship between employers and employees. When a collective agreement applies in the workplace, both employers and employees are bound by it. However, only employers of those two, can take part in the collective agreement, and therefore negotiate the content of it.The purpose of this study is to answer the following question: Why are rules that has been interpreted in collective agreements not expressed in writing? Therefore, the Swedish collective agreement system will be examined, and a distinction between types of silent regulations will be made to find causes. The potential for workers to act on a collective agreement with quiet regulations will also be examined.Collective agreements are signed on three levels: central, union and local levels.

This study examines retail atmospherics from a reality perspective. The topic "special exposure" has received research interest in the past but it has not been recognized as a critical consideration in the daily retail business. Too many retailers leave assortment decisions to thumb rules or trial and error. The highest aim of this study is in addressing that gap between theory and practice. To catch the attention of the customer is important in supermarkets because most grocery purchase decisions are made at the point of purchase.

There is currently no activity or behavior meters validated for sows under Swedish conditions where the sows are loose-housed during farrowing and nursing. An activity meter could in particular be used to detect sows that are getting ready for farrowing. Assistive technology in order to register different behaviors would be extremely useful in research and breeding. In this study, a HOBO Pendant G data logger was validated for two different functions. First, the function as a pure activity meter in which the accelerometer's ability to detect an upcoming farrowing was evaluated, and second, the accelerometer's ability to distinguish between the behaviors standing up, sitting down, lying ventrally and lying laterally on the right and left sides was evaluated. The accelerometer was attached to a collar around the sow's neck, and was recording its location every two seconds for six hours a day for ten days on a total of twelve sows.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Medlemskapet i EU har för de stater som valt att deltaga inneburit en inskränkning av suveräniteten, dvs självbestämmanderätten, på flera områden. Syftet med denna uppsats är att studera hur detta medlemskap har påverkat medlemsstaternas suveränitet på direktbeskattningsområdet. I vår studie har vi utgått ifrån frågeställningarna om vem som har befogenhet att harmonisera medlemsstaternas nationella lagstiftningar på detta område, vilken inverkan EG-domstolen (EGD) och de gemenskapsrättsliga principerna har på suveräniteten samt vilken möjlighet medlemsstaterna har att rättfärdiga lagstiftning som strider mot gemenskapsrätten.Den kanske viktigaste grundstenen i den Europeiska Unionen är skapandet av den gemensamma marknaden. Enligt fördraget om upprättandet av den Europeiska Gemenskapen kräver en fungerande gemensam marknad att alla hinder för nyttjandet av de grundläggande friheterna tas bort. För att detta mål ska uppnås krävs enligt fördraget bl a att de nationella direktbeskattningslagstiftningarna harmoniseras i den utsträckning det är nödvändigt.

The collective agreement contains many important provisions concerning the relationship between employers and employees. When a collective agreement applies in the workplace, both employers and employees are bound by it. However, only employers of those two, can take part in the collective agreement, and therefore negotiate the content of it.The purpose of this study is to answer the following question: Why are rules that has been interpreted in collective agreements not expressed in writing? Therefore, the Swedish collective agreement system will be examined, and a distinction between types of silent regulations will be made to find causes. The potential for workers to act on a collective agreement with quiet regulations will also be examined.Collective agreements are signed on three levels: central, union and local levels.