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 January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

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.

Bakgrund: Sjuksköterskeyrket har genomgått stora förändringar under de senaste decennierna. Sjuksköterskan förväntas att vara en länk mellan samtliga instanser i vårdkedjan i en organisation där omorganiseringar sker och arbetsvillkor ändras. Stress är ett inbyggt fenomen i vårdarbetet och är precis som hälsobegreppet högst individuellt och komplext. Sjuksköterskan behöver ta hand om den egna hälsan för att inte vården av andra ska äventyras. För att kunna göra detta har sjuksköterskan ett ansvar men en förutsättning för detta är dock att organisation, ledning och arbetsplats är utformad så att det är möjligt för sjuksköterskan att upprätthålla hälsa.Syfte: Syftet var att beskriva sjuksköterskans upplevelse av sin arbetssituation för att förstå hur den påverkar den egna hälsanMetod: Examensarbetet är en litteraturöversikt.

Sweden has been a member of the European Union since 1995 and the power of the organisation to make decisions has increased over the years in a rate which hasn?t been followed by an equally increase in democratization. This is partly due to the lack of participation in the decision making process and at the national level the citizens don?t possess enough channels to compensate the loss of influence. To solve this democratic dilemma, more and more countries are turning to the referendum.

Att ta tillvara på de erfarenheter och kunskaper som genereras i enorganisation är något som, enligt oss, bör ses som en självklarhet. Vårt syftemed uppsatsen är att ge Siemens Enterprise and Communication AB (SEC)en teoretisk referensram på hur man gör detta, samt att vi som författareskaffar oss en djupare förståelse för detta problem.SEC är en ganska nybildad organisation då de för inte allt för längesedanbröt sig loss från kontoret i Köpenhamn och skapade ett eget kontor iMalmö. På grund av att deras organisation är så pass ny har SEC uttryckt ettintresse om vad teorin säger om erfarenhet och kunskap inom organisationer.Vi har intervjuat tre avdelningschefer på företaget för att få en bild av derasnuvarande arbete med kunskap och erfarenhet, samt vad de har förförhoppningar på framtida kunskaps- och erfarenhetshantering.Då vi tycker att Knowledge Management (KM) är den teori som liggerproblemet närmst om hjärtat är det utifrån den vi valt att bygga vår uppsatskring. Till hjälp har vi valt att använda en berättelse om hur det kunde ha gåtttill när SEC implementerar KM i sin organisation. Berättelsen hjälper till attbelysa problemområdet samtidigt som den avslöjar hur organisationen äruppbyggd.Uppsatsen kommer inte visa någon färdig mall för hur erfarenhets- ochkunskapshantering skall gå till utan tenderar snarare till att, med hjälp av ennarrativ ansats, lyfta fram de punkter som KM litteraturen håller somviktigast..

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.

Fastighetsregistret (The Cadastre) is a large and important information sourcesupplied by Lantmäteriet (the Swedish mapping, cadastral and land registrationauthority). Fastighetsregistret provides geographical information about the 3.2 millionestates in use in Sweden. Fastighetsregistret has a large number of users who trustthat the provided data is reliable, but experience shows that the data can have varyingquality. As a user it is not always possible to access more detailed information inorder to assess to what extent the data in Fastighetsregistret is reliable.The purpose of this master's thesis is to investigate the possibilities of a system with agraphical user interface that present, classify and visualize the quality of the data inFastighetsregistret. The defined user group for this suggestion is internal users atLantmäteriet who have a good understanding of Fastighetsregistret.

Den 11 september 2001 kapades fyra passagerarflygplan i USA för att sedan flygas in i Pentagon och World Trade Center. Händelserna 2001 fick stort genomslag på flygmarknaden som upplevde sitt största efterfrågefall någonsin. Ett företag som agerar på en krisdrabbad marknad tvingas vidta åtgärder för att hantera de förändrade villkor som uppstår som en följd av krisen. Syftet med denna uppsats är att undersöka huruvida dessa krisåtgärder påverkar företagets organisation även efter att krisens direkta påverkan på företaget upphört. Vi har undersökt detta genom att se till hur det skandinaviska flygbolaget SAS hanterade krisen den 11 september 2001 och huruvida de krisåtgärder som vidtogs står att finna även i företagets organisation våren 2006.

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.

Authors: Philip Trollér & Jasmin FrljevicTitle: A sharp striker or forwardLevel: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 62All throughout time the Swedish language has been influenced by various external languages. And throughout the years many loanwords have been introduced to the Swedish vocabulary. And this phenomenon occurs in the texts written by Swedish sport journalists. But in what extent do loanwords from the English vocabulary occur in texts written by Swedish sportjournalists, in what types of texts they can be found. And also why the usage of loanwords occur.The purpose of our study is to find out how frequent English loanwords are in Swedish sports journalism.

This essay is about the modern Swedish Nazi movement in relation to the German Nazi movement before and during the Second World War. The analysis is made using the Nazi Myth theory as described by French philosophers Philippe Lacoue-Labarthe & Jean-Luc Nancy. Theory and method are aimed at analysing the Nazi movement as a religious one. In this essay I have identified five main Nazi Myth elements required to realize Nazi ideals and embraced by original German Nazis. Through text analysis I have studied how Swedish Nazis use and reproduce these elements.The result will show that the main elements are well represented in modern Swedish Nazi texts and must be considered as central and bearing in modern Swedish Nazism. However, modern Swedish Nazism is also different from original German Nazism in some ways, for example in view of race, land and art..

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

The purpose of this essay was to study some selected magazine articles by examining how the concept of child poverty is produced in the public debate, and to see if the definition of the term has changed over time. The theoretical approach on which this study is based has been used as a tool to provide better understanding on the subject. Furthermore, theories of consumer society, the "collateral damage" and the theory of welfare regimes have been used. In the previous research presented in the paper focuses on linking children and families living in precarious economic conditions, consumer standards and welfare systems that characterize society.This study has a qualitative approach as it attempts to capture and increase understanding of how the concept of child poverty can be understood from a Swedish context. The study is based on newspaper articles that are studied using a structural text analysis.