There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

The work as a personal assistant is sometimes associated with certain problems. Studies have shown that personal assistants often experience indistinct rules and roles concerning what should or should not be included in their duties. This study was undertaken to evaluate problems associated with the profession as a personal assistant, how widespread they are and how they are dealt with. Specifically, the study evaluates if the personal assistants have to do duties that they consider they are not assigned to do. Different roles (formal as informal) are also discussed which may be of current interest in this study, but also how we see people on basis of ethics and moral.

The purpose of this thesis is to provide a better understanding of how dairies use colour, picture and shape in order to influence customers? buying decisions of fruit yoghurt. In order to reach this purpose the research was conducted through case studies of three dairies. In this research three research questions were created with focus on the visual elements colour, picture and shape. The method of data collection was performed through interviews with dairies as well as documentations.

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

Today we live in a world where the demands increase in the aeronautics industry. This creates a situation where no mistakes are allowed about the regulations and for those who are supposed to follow these. Safety comes first, tracking of components, Service Bulletins which are recommendations from the manufactures and Airworthiness Directives which are demands from the authorities, these need to be updated at all time and everything that is done on a aircraft need to be documented.This creates a situation where today maintenance shops need to have full control of all parts of the organization, which creates a need for a working data system.The goal with this exam work is to evaluate the best way to implicate the new bought data system called "System Aircraft Management" on the basis of the needs of Täby Air Maintenance AB. The system are supposed to get started technically and also be implicated to the users of the system. This work will be focused to create a effective working plan to get SAM implicated with no interruption in the daily work.

The use of insecure networks -such as the Internet- to send and receive information has made the need for preventing unauthorised people reading it yet more important. One of the easiest way to do this is through public key cryptography. However, the problem with this solution is how to tie a specific public key to a certain subject. This is solved by letting a trusted third party issue a certificate that holds, as a minimum, the name of the subject and the subject's public key along with the issuer's digital signature on the information. The rules we make for issuing, revoking and verifying of certificates and the entities that are being used to do so are called PKI - Public Key Infrastructure.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

The aim with this study was to describe how the board members of athletic clubs view and value their youth program. A qualitative approach was used in form of interviews. The interviews were made face to face as well as being taped, this to facilitate the analysis. When the board members viewed their youth program to be in alignment with the overall club philosophy there was a discrepancy between their views and the ?de facto? conditions of the youth program.

The work as a personal assistant is sometimes associated with certain problems. Studies have shown that personal assistants often experience indistinct rules and roles concerning what should or should not be included in their duties. This study was undertaken to evaluate problems associated with the profession as a personal assistant, how widespread they are and how they are dealt with. Specifically, the study evaluates if the personal assistants have to do duties that they consider they are not assigned to do. Different roles (formal as informal) are also discussed which may be of current interest in this study, but also how we see people on basis of ethics and moral.

Eskilstuna Folkhögskola is located in Munktellstaden in Eskilstuna. The school has two separate buildings with entrances that are difficult to find. By having two separate buildings, and to be in an area where there are rules and guidelines for the area's environment, makes it difficult to guide visitors to the school premises.The purpose of my research was to examine how to guide visitors to the school, and how to increase understanding that the school's various buildings are connected.Through practices such as site analysis, interviews, I found that the guidelines are not adapted to the current situation that is established in the district.Through theory and empirical material I have produced a design proposal to facilitate Wayfinding to Eskilstuna Folkhögskola. This is presented as a landmark and a clarification of the schools entrances and signage..

In this final thesis a study about welfare indicators in the Swedish milk production has been carried out. The system Swedish Animal Welfare Monitoring Scheme developed by the Swedish Dairy Association has been used as a base and the EU project WELFARE QUALITY® has also been used as a source of information. Focus groups have been used as a qualitative investigating method. This included four focus groups, two with farm auditors from the two different dairies and two with dairy farmers. This method was chosen because in this way one can study how a conversation about a given subject takes form in a respectable way.

The numbers of natural disasters caused by extreme weather are increasing through out the world. A large majority of the research concerning the climate shows that this is a trend that can be expected to continue. At the same time the urbanisation is increasing more than ever and for the first time in history more than fifty percent of the population lives in a city. How we build these cities will have a crucial importance for our adaption to the new climate. In Sweden, our capacity for an adaption are high because of our economic situation as well as our rather well built society.

The overriding purpose of this graduate thesis is to evaluate if municipalities and county councils can deviate from the legislation of public procurement during procurement of customer choice agreements within the health and social care area. The intention of this Quasi-market is to provide the users with competition in terms of quality rather then the general principal rule of economic value.My conclusion results in a legal situation without rules of general procedure. So far the authorities make their own regulation in the field of customer choice agreements. The problem lies within the authorization of new contractors and their right to make an appeal against resolutions made by the authorities social care divisions.One solution is to legislate within the present law of public procurement. Another way to solve the problem is to create a lex specialis apart from the present public procurement regulation..

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

The Vaxholm conflict was initiated when the Swedish Trade Union for Construction Workers shut down a construction site in order to prevent a Latvian construction company to build a school after the two parties had failed to agree upon a collective agreement in compliance with Swedish regulations. An emotional public debate followed that resulted in a discussion of the proposal for the Services Directive of the EU, based upon the country-of-origin principle. In this thesis we will analyze whether the country-of-origin principle or the country-of-destination principle is best suited to capture the gains-of-trade that the common market hoards and improve welfare within the EU. We conclude that the country-of-origin principle is the more apt of the two, though it leads to some short-run costs such as structural unemployment. But these will be more than outweighed by the gains in aggregate welfare for the EU in the long run..