This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

Who is integrating school-holiday home? It is for the teachers, recreational pedagogue or the students? How do the students think and act to keep the different activities apart?My purpose was to study how children sort the day between school and recreational home interactions. The issues were: How do they distinguish between the different activities during the day?  See the students their stay after school program as part of the school day? Who decides whether you have to go to school, and whether you have to go to after school program? And do you really have to?I have interviewed six students at an elementary school, based from a phenomenographic perspective, I've used myself of issues that students have been able to respond from a school perspective and after-school perspective. My interview questions have been comparative in nature, where the same question have given different answers depending on whether the question focused on school or the afterschool program.

The thoughts of a common school for all children have been around since the 1800?s but was something that was introduced in Sweden first in 1962. When the curriculum for primary school came in 1980 there was a new concept, a school for all. With a school for all it was aimed that all children should have the right to participation and a common education no matter what needs they could have.During my education I have come across the concept a school for all and that is something that interested me. Today?s curricula and school laws aim to ensure that all children have the right to equal education and inclusion whatever needs you have.The purpose of this study is to find out some pedagogues? thoughts and work around the concept a school for all.

The purpose of this study is to examine teachers and school-leaders attitude to the school library. Both the cause of and the consequences of these attitudes are examined. In order to fulfil my purpose I have examined this through both literature and empirical studies. I have interviewed the headmaster, the school librarian and two teachers at two comprehensive schools. As theoretical framework I have used David Loertschers taxonomy containing theories about the levels in an ideal school library and Miles model of school development.

This thesis is about School libraries and the honour "School library of the year". I have examined the questions - Whats to say about school libraries in the curriculum and the library law? - Who administer the honour "School library of the year" and whats demanded to get it? - What have made the school libraries I have examined to school libraries of the year"? As theory I have used the Taxonomies of the School Library Media Program by David V. Loertscher. I have given a background to and defined the school library as a function, a room and in the teaching among others.

This essay is a study about the school introduction of immigrant pupils in the Swedish compulsory school. The purpose if this study is to examine the organisation municipal school introduction for immigrant pupils in the compulsory school in Södertälje. The method I have used is qualitative research method which depends on interviews and analysis of documents.The result shows that the municipal is without a plan for the school introduction of the immigrant pupils and that the individual compulsory school has the main responsibility for the school introduction of the immigrant pupils. The result also shows that there is a need of increased teaching of mother tongue. There is also a need of competence development within intercultural pedagogy.My conclusions are that a municipal plan for the school introduction of immigrant pupils should increase the immigrant pupils? possibility to a shorter time of introduction to the compulsory school..

The purpose of this study has been to explore the expectations of the primary school on the activities of the pre-school. In order to limit the study I have chosen to compare the expectations found in two different schools. In the first case, the pre-school is integrated with the after-school centre and grade one to three (primary school), into the same building. In the other case, the pre-school share localities with the after-school centre in a separate building, with its own yard, within the primary school area. Since the purpose is rather comprehensive, it has been divided into sub-themes with separate set of questions.

While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).

Sweden's school voucher reform has made the Swedish school system into one of the world's most liberalized. The debate concerning the ownership of Swedish schools is intense and the Swedish Minister of Education is open to restricting private equity owned companies from running schools. Interestingly, fewer calls are heard for restricting smaller profit-driven companies from owning schools. This essay aims to examine whether or not the quality of education provided by an individual school changes if it is acquired by a large private equity owned school group. This is done by conducting a comparative study on four independent schools recently acquired by AcadeMedia, Sweden's biggest private equity owned school group.

The thoughts of a common school for all children have been around since the 1800?s but was something that was introduced in Sweden first in 1962. When the curriculum for primary school came in 1980 there was a new concept, a school for all. With a school for all it was aimed that all children should have the right to participation and a common education no matter what needs they could have.During my education I have come across the concept a school for all and that is something that interested me. Today?s curricula and school laws aim to ensure that all children have the right to equal education and inclusion whatever needs you have.The purpose of this study is to find out some pedagogues? thoughts and work around the concept a school for all.

This essay discusses children?s rights and control and system of rules in HVB-homes that provide treatment for adolescences with drug abuse prob­lems or criminal behavior. The results of this study are based on interviews with four persons working in managerial positions on different HVB-homes and shows the difficulties of having a children?s rights perspective in a con­text where a higher level of control is necessary to protect the best interest of the child. The study suggests that the question of balance between children?s right and the need for controlling system of rules needs to be fur­ther dis­cussed to improve, and as far as possible guarantee that these adoles­cence receive best possible care and do not suffer unfair restrictions on liber­ties..

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

Uppsatsen innehåller en studie av hur etiska regler, vilka framför allt återfinns inom advokatyrket, påverkar konkurrensen och de konflikter som uppstår mellan de svenska och europeiska konkurrensreglerna och dessa etiska regler. Mer specfikt identifieras vilka konkurrenshämmande effekter dessa regler medför, och vilka alternativ som finns för att kombinera etiska regler och konkurrensregler på ett sådant sätt att minsta möjliga skada uppstår för konsumenterna av advokattjänster. Resultatet av uppsatsen är att vissa etiska regler bör elimineras eller modifieras, eftersom de påverkar marknaden på ett negativt sätt utan att medföra motsvarande vinster annorstädes. The essay contains a studie on how ethical rules, here represented by the rules for the law profession, influence the competition. Furthermore are the conflicts that appear between the ethical rules and the Swedish and European competition rules identified and analysed.

According to the Swedish Bankruptcy Act (SFS 1987:672) legal transactions can be reopened in cases of bankruptcy, if the transactions have been the cause of or were performed while the debtor was no longer solvent and thus harming the creditors. The legislations of the Bankruptcy Act chapter 4 §5 aim to protect creditors so that the debtor cannot withdraw their property in case of a forthcoming bankruptcy, as well as prevent creditors from taking measures against the debtor when the debtor is in financial difficulties. However, according to the Swedish jurisprudence there is a hierarchy as of according to which legal rules a legal transactions shall be enquired in case of bankruptcy. Firstly, a legal act must be valid, the transaction must thus be valid accordingly to either the law of contract, the law of property or according to the rules of corporate law. Each of these three legal areas have their own rules of annulment and any legal act has to be valid in accordance to any of the rules above before an action of reopening the transaction according to the Bankruptcy Act may be brought before a court.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.