Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The purpose of this thesis was to study a selection of Swedish government agencies and their usage of new media to convey information. We thought that the relationship between government agencies and the media should be addressed. This because of the current transitional period between traditional and new media. We have studied five different Swedish government agencies; Swedish Armed Forces, Swedish Tax Agency, Swedish National Institute of Public Health, Trafikverket and Sida.We used a qualitive content analysis and analyzed their homepages on the basis of six different criteria. In addition to this we studied their presence on external social communities and how the government agencies comply with the requirements of their communicative efforts.The study shows that the government agencies? media usage varies.

The purpose of this thesis is to clarify the concept of ?managing diversity? and to describe how it appears in the Swedish school, in the classroom as well as in the organisation. To support the study, interviews have been carried out with principals and teachers in three different Swedish schools.The thesis is divided into two sections; a literature study and an interview section where we describe the thoughts and knowledge of principals and teachers. From a diversity point of view, we discuss the relationship between documents, organisation and teaching.The study described in this thesis shows that managing diversity has not yet had its break-through in a Swedish school context. The official curriculum of the Swedish school system values diversity, although the directives are unclear as to how the managing of diversity is to be carried out in reality.

Denna uppsats behandlar e-fakturering och hur små företag ser på ett framtida användande av e-fakturering när en ny standard är på väg att lanseras. Vi har valt att undersöka huruvida små företag ser några fördelar med att börja använda e-fakturering jämfört med den traditionella pappersexercisen. Den nya standarden svenska bankföreningen i samarbete med de svenska storbankerna utvecklar, är tänkt att underlätta för användarna och företagarna så att dessa skall kunna sänka sina kostnader per faktura samt i ett längre perspektiv förenkla hanteringen.De teorier som presenteras i arbetet beskriver begreppet e-faktura, samt andra begrepp kopplade till detsamma. De använda teorierna, kopplat till frågeställningarna och syftet, utgjorde sedan grunden till de frågor vi skapat för att ställa vid intervjuer med olika småföretagare i Jönköpingsregionen.De intervjuer som genomfördes skedde antingen genom personliga möten med nyckelpersoner ute hos företagen eller genom telefonintervjuer. Frågorna berörde hur företagen ställer sig till e-fakturering, huruvida de ser fördelar och vilka eventuella fördelar de anser viktigast för just dem.

The main purpose of this study has been to survey the pupils? general comprehension of the content and aim of Swedish as a subject in upper secondary school and their attitude towards the subject. Furthermore the study aims at discerning whether there is a distinguishable difference between programmes with vocational and academic character.The study is based on the results of 101 answers from students in an opinion poll handed out at a Western Swedish upper secondary school. Throughout the analysis the results of the two programme groups have been weighed against each other. The result of the survey shows that:? The understanding of the aim and content of Swedish at upper secondary school is acceptable as a whole.

This is a bachelor thesis that studies and discuss the question: How can we develop our individual narrative technique with sound design in a Swedish drama production? We have done research and empirical studies. We have analyzed movies to get an idea how we use the sound design in Swedish drama productions today. We have produced a movie that gives sound the biggest part. Key words: Swedish drama production, narrative technique, sound design .

This paper deals with the use of Internet at Swedish public libraries. The author asks whether public libraries should or should not limit access to information available on the Internet. Starting from the American discussion, concerning Internet at public libraries, the author shows the Swedish attitudes. The paper demonstrates that many Swedish public libraries have adopted rules forbidding retrieval of certain kinds of information, such as hard-core pornography and racist propaganda. The persons in charge of such actions claim that public libraries should provide high-quality educational literature and should not spread mass-produced, provocative information.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Today there are many applications of digital terrain models (DTM) and the requirements of low uncertainty increases. Most of the DTM are produced with Global Navigation Satellite System (GNSS), terrestrial laser scanning (TLS), airborne laser scanning (ALS) and total stations. Guidelines for the preparation and verification of DTM are found in Swedish Standards Institute ? Technical Specifications (SIS-TS) 21144:2007 and SIS-TS 21145:2007. These were defined in collaboration between Swedish National Rail Administration, Banverket, and Swedish Road Administration, Vägverket, to satisfy the needs of requirement formulations in the production of DTM planning, design and construction. The purpose of this paper is to produce and control DTM over Åkermans kulle, located west of the University of Gävle, according to SIS TS 21144:2007 using GNSS with network-RTK, TLS and ALS.

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

The purpose of this essay is to see if the Swedish nationalist party?Sverigedemokraterna? use religion rhetorically in their paper SD-Kuriren, and if so,then how? The method used to examine this is called rhetorical analysis. Furthermore, thetheory to explore how religion is used rhetorical is Said's Orientalism.The results show that religion is used rhetorically in the articles. Islam is explainedfrom our point of view in the west, and not their own. Islam becomes a religion that is faraway from what the Swedish culture is like, and also a religion that is violent andirrational compared to the Swedish culture, but also other religions, such as Judaism.Also, religion is used rhetorically to show that Islam is the opposite in relation toChristianity and Judaism..

Background: Companies with a high level of research, such as biotech companies, rarely generates any profit in the begining. Mostly their history is short and their pipelines usually consists of one or a few products only. Significant for the line of business is also a future very uncertain, where relevant objects of comparison are few. Altogether the facts above makes valuation of Biotech companies difficult. Swedish Biotech companies, compared to their american competitors, seem to be of relatively low value.

Title: Investor or Maecenas? ? A study on the usage of venture capital within the Swedish film industry.Author: Tobias MagnussonSupervisors: Ahmad Ahmadi, Clas GunnarssonPurpose: The purpose with this thesis is to complement the research on procurement of capital within the Swedish film industry.Methodology: The primarily research method that have been used to gather material is qualitative interviews, that has been performed with four individuals that are active in the Swedish film industry.Theory: In order to create an adequate theoretical base, theories regarding investments and cultural entrepreneurship are presented.Empirics: In this chapter the results of the interviews are presented, sorted in several subcategories. The material is thereafter analyzed and discussed in the following chapter, with the theoretical base in mind.Conclusion: The usage of venture capital within the Swedish film industry is relatively low today. Non-monetary values are the primary reason to invest in the Swedish film industry today. A significant risk diversification, together with knowledge dispersion needs to be made in order to make the Swedish film industry more attractive to investors.