Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran?s physical and mental health. The purpose of this study is to qualitatively investigate ?The Peace berets?, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government.

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing. The study is founded on a qualitative method that is based on a case study in eight companies.

Den svenska sjukvården står idag inför en situation där verksamheten levererar medicinskt sett kvalitativ vård men samtidigt tampas med en problematik gällande låg tillgänglighet. I dag används en betydande del av sjukvårdspersonalens arbetstid till olika administrativa aktiviteter.Logopedmottagningen vid Sunderby sjukhus tillhör länslogopedin och är den logopedmottagning i Norrbottens län med flest antal medarbetare och patienter. Enligt länslogopedins verksamhetschef uppgår i dagsläget uppskattningsvis minst hälften av logopedernas arbetstid åt till någon form av administration. Den tid som ägnas åt administration bör kunna minskas med hälften, vilket skulle frigöra betydande resurser. Denna studie syftar till att utveckla ett verktyg för att minska kvalitetsbristkostnader på länslogopedin i Norrbottens län genom effektiviseringar av administrativt arbete.Primärdata i studien har insamlats genom intervjuer, enkätundersökningar och gruppövningar med mottagningens personal.

Although Sweden has democracy implemented in its Constitution, because of being a monarchy, it has a non-elected Head of State. The purpose of this thesis is on the one hand to show if it is possible to normatively legitimate the Swedish monarchy and on the other hand to display if and how the three biggest Swedish newspapers Aftonbladet, Dagens Nyheter and Expressen justify monarchy by making a content-oriented analysis of their coverage of King Carl XVI Gustaf's political statement during his state visit in Brunei 2004.By using consequentialism and deontology as perspectives I will show that it overall is not possible to normatively justify the Swedish monarchy compared to a Swedish republic with an elected Head of State. This is mainly because democracy is implemented in the Swedish Constitution. In all three newspapers there is only little debate on the Constitution. Most commonly journalists criticize the King's statement but not monarchy as an institution.

Är det möjligt att via sätet öka säkerheten och samtidigt förbättra körupplevelsen för yrkesförare?Med fokus på form och uttryck har jag tillsammans med Volvo Trucks designat ett haptiskt förarsäte som genom vibrationer och ljudikoner informerar föraren om faror och navigering. Med syftet att minska arbetsbelastningen i en tid när digitala hjälpmedel ökar men riskerar att överbelasta vår visuella perception. .

The rise of the Swedish Democrats, as a political party in Sweden, has been surroundedby controversy both within and outside of the media. As such a polarizingtopic, the party has been the focus of negative and positive attention. On onehand it has been considered a racist and xenophobic party due to its policies onimmigrants. On the other, it has also been seen as a solution to what has been consideredby some to be a constant problem in Sweden, for those same policies.These policies are motivated by what the party perceives as a threat to Swedishsociety. That is to say, immigrants are a threat to Sweden because of thechanges they impose on the Swedish identity.

Syftet med denna studie är att undersöka och skapa förståelse för vilka framgångsdrivarna är för företagsekonomiska institutioner.För att kunna uppfylla syftet har vi tagit fram BEN-modellen. Modellen består av ett antal framgångsdrivare som kan leda till konkurrensfördelar samt bestående konkurrensfördelar för en företagsekonomisk institution. Dessa leder i sin tur till framgång, något som vi själva definierat med fyra olika mätbara variabler; söktryck, genomströmning av studenter, ställning i arbetslivet samt forskningsproduktivitet.Studien har genomförts på tre olika företagsekonomiska instituitioner där intervjuer och samtal genomförts med personer i ledande befattning på respektive institution. Som komplement till intervjuerna har empiriskt material insamlats i form av statistik för att kunna utröna hur framgångsrika de är enligt BEN-modellen.Studien visar att ambition och entreprenörsskap är två viktiga framgångsdrivare. Dessa två drivare kan en institution erhålla genom finansiella resurser.

Den lärdom vi har fått är att det finns svårigheter att använda lönekriterierna för individuell lön som motivationsfaktor som de är utformade idag. Vi anser att studien har medfört till en ökad förståelse för de svårigheter som finns i samband med individuell lön inom offentlig verksamhet.

Abstrakt The yield curve as a forecasting tool for inflation has been thoroughly investigated. However, most of these studies considered only the major economies, such as the U.S. economy or the major European economies and not a small open economy such as the Swedish. The Swedish economy should be much more affected by the world economy then the bigger economies. The purpose with this study is then to investigate whether the Swedish yield curve, or the Swedish interest rate, can be used as forecasting tools for the Swedish inflation.

Purpose: The purpose of this study is to examine the difference in return between Swedish and Russian hedge funds while considering the risk taken.Method: This study is based on quantitative data on funds' historical returns from the electronic database Morningstar.se. Additional data is taken from the funds websites, the Swedish National Bank and Fondbolagens förening.Result and conclusion: All hedge funds, both the Russian and Swedish performed better thanthe index. The Russian hedge funds nevertheless performed better than their Swedishcounterparts in all three evaluation methods..

This essay discusses how popular literature in general and Stephanie Meyer?s Twilight-series in particular can be useful in the classroom, despite, or rather, thanks to, its inherent problems concerning gender roles, relationships and the power systems within them. The essay takes a reader and teacher centered approach in describing both the problems of Twilight and the ways these problems can be worked with in the context of the school subject Swedish in upper secondary school. It makes an inventory of Twilight?s problematic aspects, and attempts to use them in conjunction with the governing documents of the Swedish school system.

The purpose of the study is to contribute knowledge about the representation of fiction authors who have written in languages other than Swedish in educational school books within the Swedish subject. This is done in relation to the school's promotion of cultural diversity, a globalized world and to the Swedish curriculum. The study is a combination of a qualitative and a quantitative analysis that takes its starting point in six educational books for the courses Swedish 1 and 2. The analysis shows that all study materials include a broad representation of authorships from Europe and the USA. The selection of authors from other parts of the world is, however, limited.

Uppsatsen avser belysa och utveckla förståelsen för de sociala och ekonomiska verksamhetsmotiv som existerar inom socialt entreprenöriella organisationer samt undersöka hur dessa motiv hanteras. Av denna anledning är det intressant att utgå från ett målkonfliktsperspektiv, varpå verksamhetens intressenter även beaktas eftersom de påverkar organisationen och dess målsättningar. Studien påvisar att socialt entreprenöriella företag tvingas förhålla sig till flertalet sociala och icke-sociala verksamhetsmotiv som till viss del motverkar varandra och skapar målkonflikter, och till viss del samexisterar genom synergier. Dessutom är sociala och ekonomiska motiv vanligen konträra och orsakar begränsningar i verksamhetsstrukturen, varpå målkonflikter lättare uppstår. Det framgår att företagens lönsamhet och utvecklingsmöjligheter hämmas av de begränsningar som de sociala motiven medför.