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.

The ancient site of Skårby, situated about twenty kilometres south of Stockholm, includes one very large cairn enclosured by a stone wall with a small cairn attached to it. Cairns are originally thought of as graves, but resent research shows that they are more likely to have been religious objects. The constructions are seated on a small hill with a view over the lake Bornsjön which used to be a bay of the lake Mälaren. This place has been the object of worship throughout the whole Bronze Age. Over the years the manifestation of the worship changed, but the place for it stayed the same..

The purpose of this report is to evaluate different methods for identifying states in robot models. Both linear and non-linear filters exist among these methods and are compared to each other. Advantages, disadvantages and problems that can occur during tuning and running are presented. Additional measurements from accelerometers are added and their use with above mentioned methods for state estimation is evaluated. The evaluation of methods in this report is mainly based on simulations in Matlab, even though some experiments have been performed on laboratory equipment.The conclusion indicates that simple non-linear models with few states can be more accurately estimated with a Kalman filter than with an extended Kalman filter, as long as only linear measurements are used.

The aim of this paper is to see if Sweden has implemented the recommendations and taken notice of the guidelines for employment that the Commission and Council set up every year and from this see the role of the Commission and Council for the national employment politics. The years that I focused on in the paper are year 2000- 2004. The method that is used is a case study research that is exploratory and explanatory. The theoretical starting points are theories about delegation, cooperation and a variation of control and autonomy. This is recognized in the Principal- Agent theory and the Principal- Supervisor-Agent model.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

Purpose: The aim of this paper is to investigate whether there are differences between big cities and small cities in adventure tourism. The cities that are studied are Stockholm and Visby.Methodology: The study is based on a qualitative method. We have done interviews and observation. We also used books and internet when collecting information.        Conclusions: The study has shown that differences exist between large and small cities. People seek out the opposite, whether you're from a big city or small town.

The aim of this report is to discuss computer security in handheld computers and to find out the appropriate security level that must be implemented to be able to use handheld computers within the Swedish healthcare system. Most healthcare centers are using some kind of electronic journals for their patient´s data today, but there are still a number of clinics that are usingthe old paper-system. On a few places in Sweden the use of handheld computers at the clinics has already started, but in the United States the use of handheld computers in the medical area is already widespread and from this we can see a lot of different situations where it is useful and effective to work with handheld computers. The security demands on patient´s journals are high and regulated in both Swedish law and regulations from the National Swedish Board of Health and Welfare. The law does not have any substantial demands, but states that there should be an adequate security level based on the nature of the information and the costs.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

The aim of this paper is to see if Sweden has implemented the recommendations and taken notice of the guidelines for employment that the Commission and Council set up every year and from this see the role of the Commission and Council for the national employment politics. The years that I focused on in the paper are year 2000- 2004. The method that is used is a case study research that is exploratory and explanatory. The theoretical starting points are theories about delegation, cooperation and a variation of control and autonomy. This is recognized in the Principal- Agent theory and the Principal- Supervisor-Agent model.

Anonymous job applications as a method to further diversity on the labour market is widely discussed. The method aims to promote an equal selection procedure, where the employer can only judge on merits and experience. We are with this study on the other hand interested in seeing how this specific method of employment has been implemented. We have chosen to perform a small qualitative case study, of a limited attempt of this method in the government administration of Kortedala, a district in Gothenburg.Our intrests are to see whether we can, while studying a specific implementation procedure, show that any implementation problems have occurred. Furthermore explaining it by applying our implementation theory, that consists of Lennart Lundquists three criterias for explaining implementation problems experienced from the appliers' standpoint.

This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

Imperialism has for a long time been an important concept in international relations. The literature identifies many different types of imperialism. After the great de-colonization scientists stopped discussing ?classic? imperialism, i.e. using physical strength in the form of conquest and occupation to subdue weaker states.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.