Introduction: There was a reduction in Sweden of the share capital in 2010, in which the share capital was reduced from 100 000 SEK to 50 000 SEK. The reason behind the reduction of the share capital was to enable more people to start limited liability companies in Sweden. Meanwhile in Europe, they questioned the function of the share capital, and as a result of this discussion a number of European countries have abolished the requirement for the share capital in limited liability companies.Purpose: The purpose of this study is to investigate what meaning the share capital has to entrepreneurs based on their own businesses, and to see what function the share capital have for the creditors.Problem: What are the meaning of the share capital for today´s entrepreneurs and its creditors?Methodology: The study is based on a qualitative research method in which a cross-sectional study was done with four small limited liability companies and four creditors.Conclusions: The share capital functions and meaning has lost its intended meaning as creditor protection and the help to facilitate the raising of capital. The share capitals intention has to some extent been eroded.

Leisure boats of today have a lot of electronics that needs battery power to work. In additionto that electric propulsion systems have gotten more popular lately, which further increasesthe demand for high battery capacity. The batteries used are mostly lead-acid batteries and toget the most out of the batteries it is important to treat them right. To optimize the electricsystem it is important to have knowledge of how the batteries and the electric motor are usedand which factors affect e.g. efficiency and recharging.A new electric drive that can replace old diesel engines is being developed and needs testingand evaluation.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

The aim of this study was to comprehend and explain the idea and function of Case Management and its diffusion in Swedish municipalities. More specifically its aim was to investigate factors for the diffusion of Case Management and its differences to similar professional roles. The study was based on interviews with four managers at various levels and two case managers representing two municipalities in Sweden. Five themes were identified that were especially interesting when discussing the function of Case Management, its differences to similar professional roles and its diffusion in Swedish municipalities. The themes were: shortcomings in the welfare system, the functions of Case Management, differences to similar professional roles, descriptions of Case Management and factors for the diffusion.

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Den 1 januari år 2005 blev det obligatoriskt för EU-medlemmarnas börsnoterade bolag att redovisa enligt IASB:s redovisningsstandard IFRS. Införandet innebar genom IAS 36 att en årlig nedskrivningsprövning av goodwill ersatte årliga avskrivningar av goodwill. I praktiken har IAS 36 gett företagen möjlighet att tolka och därmed tillämpa IAS 36 på olika sätt; en neutral respektive subjektiv användning. Vid en neutral användning sker nedskrivningen av goodwill vid en faktisk värdeminskning av företagets goodwill, medan den subjektiva användningen utgår från företagsledningens egenintresse. Tidigare studier har visat att företagsledningen kommer att utnyttja sin handlingsfrihet om det finns agentbaserade motiv till det.Företagsledningens incitament att agera utifrån sitt egenintresse har förklarats genom agentteorin som beskriver hur separationen mellan företagsledningen och ägarna ger företagsledningen ett informationsövertag och därmed incitament att agera utifrån agentbaserade motiv.

Ett växande område inom telekommunikationsbranschen är behovet av trådlös datakommunikation. Detta är en följd av att arbetskraften blir alltmer mobil. För de företag som vill vara med och konkurrera med sina produkter på marknaden, är det viktigt att utveckla kundanpassande produkter. Detta för att uppnå en ökad kundtillfredsställelse. Ökad kundtillfredsställelse kan företag förmå genom att undersöka potentiella kunders behov av produkten.

In 2014, the Swedish leisure-time centres after school became widely criticized on several occasions by school authorities. The cause for its criticism was a reflection of leisure time-centres with lots of untrained staff and a lack of pedagogical aspirations. The conclusion of the criticism was that these leisure-time centres do not fulfil their potential. However, these assessments has only to a limited extent become a part of the public educational discourse in Sweden. This discourse has mainly focused on the decreasing results in the Swedish school, which has caught the attention in the media and ended up on the political agenda.

Uppsatsen besvarar en uppma?rksammad problematik ro?rande statistisk tillfo?rlitlighet och representativitet i webbunderso?kningar. Detta genom att utreda en alternativ metod fo?r att angripa svarsbortfall. Tidigare studier har visat att svarsfrekvensen kan pa?verkas av att deltagare drivs av olika motivationsfaktorer, och modellen Volunteer Function Inventory (VFI) har studerats i syfte att utreda motivationssegmentering av paneldeltagare.

This Bachelor Thesis is entitled "WTO-spelarena för utvecklingsländer? En studie om avgörande faktorer för utvecklingsländers förmåga att implementera sina regimpreferenser". Through our empirical results in conjunction with realist theories, this Bachelor thesis attempts to answer the questions: (1) How does the decline in American power, the nature of existing institutional structure and Third World unity, influence the ability of developing countries to secure its preferred regimes? (2) What function do informal meetings in the WTO have? (3) How does access to informal meetings influence the ability of developing countries to secure its preferred regimes? The paper makes use of case studies from the Ministerial meetings in the Doha development round.The conclusion is that access to these meetings is an important variable to explain the extent to which the Third World can be able to secure its preferred regimes. The degree to which developing countries can secure their preferred regimes is therefore a function of four variables: the nature of existing institutional structures; Third World unity, the attitude and power of the United States and foremost access to informal meetings..

Information security is an essential part of all information systems; especially in large organizations and companies dealing with classified material. Every large information system has an architecture that includes many parts that together form an Enterprise Architecture. The aim of this thesis is to study how to describe several security functions in an Enterprise Architecture and also how to ensure accountability between requirements and the implementation of the security functions. The description is for stakeholders on a conceptual level rather than a technical level. The study has been carried out by comparing the theoretical framework that has been formed by a study of the literature, and the empirical framework that has been formed by a group discussion and interviews with Information Security Consultants from Combitech AB.

With the days DGPS-technology can a position of 5 centimetres decides. With this exactly position is the technology very interesting for the agriculture. I think this technology can come more and more in the future. You can also move the fact and information further to the spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you with help of the system make harvest maps.

The projects goal is to construct and program a robot that is controlled from a computer but also have an obstacle handling function that allows the robot to navigate around the object by itself.The robot is a simple construction and the number of components and functions is kept at a minimum. A tricycle construction was chosen because it?s the simplest. Communication between the robot and the computer also kept as simple as possible..

I sjukvården världen över tas dagligen tusentals röntgenbilder. Användningsområdena är många, men i de flesta fall är syftet att i något avseende avgöra patientens hälsa. Bilderna utvärderas av läkare för att patienten ska få rätt diagnos. För att läkaren ska kunna göra en korrekt bedömning av bilden och därmed ge patienten den behandling som situationen kräver måste bilden vara rättvisande och vara av sådan kvalitet att alla viktiga detaljer går att urskilja. Bildkvalitet är ett ganska diffust begrepp och ofta används subjektiva bedömningsmetoder för att bestämma ifall en bild är bra eller dålig.