In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

AbstractBachelor Thesis, School of Economics at Vaxjo universityProgram: Enterprising and Business Development, EBD 362, Spring 2006Authors: Jens Asp, Vivianne Holmer, Carl-Marcus WahlstromExaminer: Stig G JohanssonKeywords: Services, cooperation, collaboration, customer offer, knowledgeTitle: Service firms in collaboration ? A study of the development of small service firms in collaborationNutek presented numbers during year 2005 witched show that the Swedish service sector, for the first time ever, was greater than the industrial sector. The kind of firms that develop most is small service firms without employees. The topic of interest in this bachelor thesis is to study how this kind of firms can develop. There is a great number of strategic options for firms to choose.

The purpose of the study is to examine and analyze the relation between the existence of global companies and given support to immigrant- owned companies with large cultural difference from public services. This helps answering the question "Which affect does the existence of local dominating companies have on the establishment of small companies owned by immigrants with large cultural differences?" This has been accomplished through a field study containing twelve interviews with small companies in two different cities and two interviews with the community officials in each city. The research was thereby narrowed to only treat the two cities in Sweden in order to examine the relation between public services support to small immigrant-owned companies and how the immigrants experience the support from them. The analyze was made due to a handful of theories such as the The network theory IP model, Hofstede's 4+1 model and the Product Life Cycle.

This paper aims to investigate whether a small organization with small development teams can find a value in leaving a functioning development process to follow a formal systems development methodology, if these organizations can find support in an agile systems development method and in such case the method needs to be adjusted according to the organizations unique conditions.A traditional plan-driven system development methodology includes a number of phases that are carried out sequentially and a completed phase can basically not be resumed. All requirements are specified at the beginning of a project and at the end of the project only one delivery of software take place. This can cause difficulties in for example dealing with changing requirements. Agile system development methods intend to deal with changing requirements and to enable continuous delivery of valuable, working software.In this paper, both the traditional plan-driven methods and agile methods will be explained. Research methodology and existing system development theories will be discussed and a company where the study has been conducted will be presented.

The purpose of this thesis is to assist the Swedish energy company NIBE Energy Systems in their studies of adaptive regulation applicable to electrical water heaters. Due to coming energy classifications of these appliances in the European Union, NIBE Energy Systems needs to use adaptive regulation, called Smart Control, to keep their products in the best possible energy class and remain competitive to the market. By using this Smart Control regulation a 2-3 % improve-ment of efficiency can be credited the system. This is a small number, but heavily needed, since the energy classes are based on the idea that the European Union is provided with electricity from coal condensate power resulting in a 40 % maximum efficiency. Furthermore, doing noth-ing will result in some water heaters not being approved to use on the market from 2015 due to low efficiency.

I design a service building for the climbingcompany Klättertorpet.Klättertorpet is a small company that is situated outside Lysekil.Klättertorpet o!ers courses in climbing and campingsite."e new building will include kitchen, room for socialmeetings,gym, a small shop and safety lockers. "e starting point revolvesaround how to capture the companys values and philosophyin the design. "e purpose was to add value to the companythrough the design and for myself to get more experience ofworking with a client. During the project questions developedin to how to work with the hole lifecycle of the inertial in mindand how to make the place attractive to climbers. I worked withmodels, moodboards and sculptures to explore the form.

Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

Researchers claim that stress has become a word of fashion and is now frequently used. They also state that there is no accepted definition that can easily describe the concept. In this essay, I have examined children and stress. The aim of the diploma work is to illustrate stress more closely the stress concept, the underlying reasons that can influence children and how teachers and school staff support children in their stress handling. My three issues are: What is stress? What stressors put children, at home and at school, in a stress situation? How can teachers help children to manage their stress? The diploma work is based on a literature study in order to find out what has been written on the subject in earlier research.

Researchers claim that stress has become a word of fashion and is now frequently used. They also state that there is no accepted definition that can easily describe the concept. In this essay, I have examined children and stress. The aim of the diploma work is to illustrate stress more closely the stress concept, the underlying reasons that can influence children and how teachers and school staff support children in their stress handling. My three issues are: What is stress? What stressors put children, at home and at school, in a stress situation? How can teachers help children to manage their stress? The diploma work is based on a literature study in order to find out what has been written on the subject in earlier research.

This essay ? Discourse and Dissonance ? deals with Mary Shelley?s gothic novel Frankenstein; or, the Modern Prometheus (1818). The focal point is the construction of ?Them and Us?, as defined by scholars such as Stuart Hall, viewed in terms of the following categories: race, gender and family, class, and sexuality. Rather than applying an outside perspective, e.g.

Leaders have many tools in their toolbox when it comes to managing their firms, assuring that they are moving in the right direction. One of these tools is vision. Vision can be a powerful tool for steering a company. But to be able to use it fully, you must also understand how vision is best conveyed to employees and followers. If you understand the vision as a tool, you can fully utilize it.

Even if the main purpose is to decide if the companies profitability and financial position is a determining factor for its growth, the purpose is to determine if there are any differences between big and small companies in there economical positions then they grow, in the selected industry. This thesis is mainly a quantitative study. The selected industry for the study is extraction of turf. The financial measurement that most clearly differ the growing companies from the not growing companies or the companies that didn?t change there amount of employees was the returns of the companies own capital.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

The concept of domestic violence pertains to different definitions of violence, one of which is the concept of honour related violence and oppression. This paper looks at honour related violence and oppression, as defined in policy documents at a central political level, and how various discourses stand in relation to social categories and power relations. Consequently, the theoretical and methodological premise of the paper has been based on discourse analysis and an intersectional perspective has been applied to gain further depth and breadth in the analysis of the material. The intersectional perspective houses various approaches to the understanding of specific phenomena based on factors of gender, ethnicity, sexuality and class. The analysis concludes that the concept of honour related violence and oppression is a concept without a single scientific definition. There is, however, a general consensus in the political context that honour related violence and oppression is a collective force that can be directed at both sexes.

 In this study were six respondents included, the study is a qualitative study, where unstructured interviews on the basis of a Case has been implemented. The study handles what previous research has handled about how to handle conflicts. Wahlström (2005) writes that conflicts is a part of life, required that we live in a social community. Conflicts are an essential part of social contexts, conflicts are also a movable process between people and there are always conflicts between people when all individuals have different wills, goals and ideas. The result shows that the strategies that are most common in this study is individual deliberations, class discussions or group deliberations.