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.

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.

By using modern methods of casting concrete, cast in place can get more effective and industrialized. A modern method is self compacting concrete. By using this type of concrete, advantages like improved working environment and rationalized construction can be reached. Because the concrete doesn?t need to be vibrated, the amount of staff on site and the noise can be reduced.

Ever since its conceptual birth, the questioning of consequences due to the implementation of ideas from the reformation doctrine, called New Public Management, has been a common occurance among those who have dedicated themselves to research in superior methods of Public Administration. What this thesis aims to do is shed light upon what value-conflicts may occur within public administration organisations when they begin to idealize the rationalization of economic issues. The goal of this thesis will be fulfilled through the creation of two ideal types of public administration that exist in opposition to each other. These two ideal types will show two different views on how decision-making and organisation will be managed in their respective sectors. By doing this, there will be clarification as to what conflicting values arise with the implementation of ideas taken from New Public Management, as well as defining the fundamental difference between which ethical decision model is used..

 Abstract: Facebook in the Public Sector - qualitative interviewstudy with The Swedish maritime Administration, the Swedish Meteorological and Hydrological Institute, the Swedish prison and Probation services and the municipality of Katrineholm about their precense on Facebook.In my bachelor?s thesis I have studied how three government authority and one municipality uses or don?t use Facebook in their communication towards the citizens. I have chosen to study four different cases, to see if there are any significant similarities or differences between how the different services are working with their communication. I have chosen to explore my cases through semi-structured qualitative interviews, where I met communications officers of every organisation face to face.I have found out that there is not one right way to communicate through Facebook, every organisations decisions must be based on their own mission, aims and objectives. And I have seen that both the transmitter and the receiver need to mature into the new acting of this new channel - Facebook..

Background: In small animal healthcare fluid therapy is an important area. To get an adequate treatment there are several factors that may play important roles in this matter. One of these factors is the correct use of the administration technique. Aim: The aim was to investigate how correct the amount of prescribed fluid was given when different people set up a fluid administration set. Method: An experimental study was performed to compare two different infusion techniques.

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 aim of this study is to investigate differences that exist in Estonia and Russia with regard to civil society, democracy and corruption and try to find out what can be possible causes to the vast differences in these two countries. Many political scientists claim that civil society plays a key role in democratic transitions. This paper takes its point of departure in 1991, when the Soviet Union collapsed and Estonia and Russia became independent. Since then Estonia has had a flourishing economy which attract many foreign investments, with Sweden as the greatest investor. The country has also managed well to adjust quickly from totalitarianism to democracy.

Det traditionella styrmedlet, budgeten, har under de senaste åren blivit starkt ifrågasatt. Den största anledningen till detta är att företag har svårt att konkretisera sina långsiktiga mål via budgeten. Företaget som författarna kommit i kontakt med fokuserar starkt på tre finansiella mål, och risken finns då att de förbiser de icke finansiella måtten, som är lika viktiga för att bibehålla de goda resultat de haft de senaste åren..

The purpose of this master thesis is to examine some information aspects of decision-making in Swedish municipal committees. Which are the information needs and how do they emerge? How is the needed information sought and received and which are the sources? How do the members of the committees use information when making decisions? To answer these questions qualitative interviews were conducted with four politicians (two chairpersons representing the political majority and two vice-chairpersons representing the opposition) and three officials in a municipality with a population of about 50 000. The politicians were interviewed in capacity of decision-makers, whereas the officials from the local administration are of interest through their decision-supportive role, which includes providing of reports and other information. The examination indicates that even if the conditions to some extent differ between the committees, the administration is highly influential: Notions and proposals about action may come from inhabitants, organizations, politicians etc., but are handled by the administration, which often is the problem formulating actor, through which the informational needs nearly always are canalized.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

How stakeholders can influence EU in global environmental politics and what consequences and risks this brings are heavily debated. Some scholars argue that civil society are being disenfranchised from the global political arena while others seem to find them having influence in areas where they normally shouldn´t have any influence. In this this paper I will compare the Europan Union policy on GMOs with the process in producing the Water Framework Directive using an analytical framework to study the level of stakeholder influence. Following the framework I will use two types of data namely NGO participation and Goal attainment. The data once summarized will be analyzed by using the methods of process-tracing and counterfactual analysis.My conclusions regarding both cases are that stakeholders, most notably, were able to influence policymaking in EU by using the internal revisions and by networking in smaller partnerships.

Vår uppsats undersöker, om hur möjligheterna för utbyte av information samt samarbete mellan Telecom Citymedlemmarna kan förbättras, med ändamålet att stärka deras konkurrenskraft gentemot externa konkurrenter..

This paper discuss the possibilities to improve the Swedish political nomination system. It brings up some of the values and norms that can be used to change the existing system. Values as openness, the demand of responsibility and also if there is values from the American spoils system that can be used in the Swedish system. A minor purpose is to discuss the part of the parliament within the nomination process. To investigate this I have some theoretical starting points and a self constructed analysis tool.

Företag letar efter att effektivisera informationsutbytet genom elektronisk handel och fler småföretag väljer att investera i olika lösningar för att erhålla fördelarna med elektronisk handel. Trots nackdelar och barriärer anser de intervjuade småföretagen som har investerat att det är fördelarna som överväger och de är positiva till en fortsatt investering. De avgörande faktorererna när småföretag väljer att investera i elektronisk handel och de erfarenheter och resultat företagen har erhållit genom investeringen har varit en del av syftet i arbetet..