The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

When a municipality is about to realize an IT investment, e.g. an economy system, theywill need to do procurement according to the laws of procurements. To perform suchprocurement takes time and energy from the everyday work at the municipalities, andtherefore they want to make a quick and efficient procurement. Unfortunately it showsthat municipalities do not always make an assessment that is sufficient enough for theirneeds, which can result in an inefficient system in a longer perspective. Municipalitiesthink more often about the hard values such as costs of the investments, and not alwaysas much when it comes to the soft values, like the user-friendliness.

This essay follows a Media Teacher in her work as a coordinator and an artistic leader for a European project called Legalopoli concerning laws and ethics in a senior level school for 13-16 year-olds in Mora, Sweden. The students write film stories about how their characters have to make choices in ethical dilemma situations. Then the learners create interactive computer games together through practical film work. At the same time we can see how the educator also gets into difficult ethical situations, when she is working with the students. This forces her to self-reflection.

The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.

This bachelor's thesis is an investigation into the public libraries'actions following the debate of Stina Wirséns character LillaHjärtat, featured in picture books and films for young children.The character was accused of being racist, due to its similarity tostereotypes such as pickaninnies. Because of this, the books'existence in public libraries was questioned.The purpose of this study is to investigate how librarians havedealt with these books, and what they have based their decisionson. To explore the background of these decisions we have usedPatrick Wilson's theory of cognitive authority (1983). We haveexamined which cognitive authorities have been used in thedecision-making process of how to handle the books containingLilla Hjärtat, and why these cognitive authorities have beenchosen. The method used in the study is qualitative interviewswith seven librarians working in public libraries throughoutSweden.The results of the interviews show that the librarians? mostprominent cognitive authorities have been authors and illustratorsof children's books.

Obemannade flygplan med attackförmåga (UCAV) används i allt större utsträckning i konflikter idag. En av de främsta fördelarna med dessa är att det inte finns någon risk att mista en pilot, då dessa är fjärstyrda. I attacker utförda av amerikanska UCAV:er i framför allt Afghanistan och Pakistan, har collateral damage inträffat vid ett flertal tillfällen. Det innebär att civila oavsiktligt fallit offer för attacker. Enligt krigets lagar kan sådana händelser rättfärdigas av att militär nödvändighet föreligger, men det är tveksamt om det går att hävda det när man inte riskerar egna förluster.

The aim of this thesis is to examine how the Swedish Film Institute?s arguments regarding file sharing, copyright and the Internet relates to the changes made in the Swedish copyright law during 2003 and 2007, using the current debate about surveillance versus liberty on the Internet as a backdrop. The theory used is based on Lawrence Lessig?s ideas about how a network such as the Internet can be controlled, and what regulating forces a government can use to constrain a certain behavior such as illegal file sharing. By examining referral statements made by the Swedish Film Institute to five different communications from the Swedish government regarding copyright and film politics an idea analysis is being used as a method to answer the following sub-questions: 1.) How has the Swedish copyright law evolved during the latest years? 2.) What arguments are being used by the Swedish Film Institute in issues regarding file sharing, copyright and the Internet? 3.) Are the arguments being used by the Swedish Film Institute regarding these issues changing during the examined period? The findings of the study show that the Swedish Film Institute has been eager to support a more powerful expansion of the copyright laws, often suggesting more powerful solutions than the Swedish government itself.

The works of an employee within an authority involves many laws and rules that have to be followed at the same time every case is unique and the resources are limited. This study wants to illustrate how national environmental goals are applied by länsstyrelserna in Sweden. How does the implementation of the environmental goals works by länsstyrelserna in Blekinge, Skåne and Örebro län? Which problems creates obstacles in the implementation of the environmental goals according to länsstyrelserna? What differs between länsstyrelserna in the implementation? Mainly it is the complexity of problems that will be illustrated here, which may result in different implementation sof the environmental goals by länsstyrelserna or that the environmentalgoals do not applys like intended. In this study sixteen national environmentalgoal are examined; ?fresh air?.

This thesis has been written with the intention of investigating a commercial lending library to be found in Stockholm in the first decades of the nineteenth century. We chose this subject because it is a relatively unexplored area. Furthermore, we were curious to know what books could be found in the library. The lending library was run as a business thus giving a good indication of the contemporary reader's taste in literature. The lending library that we chose had a total of three thousand titles in those of its catalogues that have survived to the present day and was run by a woman called Eva Unander.

This study examines whether the policy breadth and the alternatives in European politics affect variations in voter turnout between member states in elections to the European Union Parliament.The theoretical approach assumes that; a larger political polarization, an increase in EU-skeptical parties and a greater voting mobilization among groups with less means results in higher voter turnout figures. The study also consider four other variables; whether the election is held on weekends or weekdays, whether elections coincide with other national elections, whether a country has held the presidential of the EU during or the immediate term prior to the election and finally the turnout figures from national elections.The research design is based upon a quantitative analysis using data from EP elections, national elections and databases from the European Elections Studies (EES). Study unit is twelve member-state countries and their four latest EP elections (1994, 1999, 2004 and 2009). The selected member-states origin from the EU-15 excluding Belgium, Greece and Luxembourg due to their compulsory voting laws.The study found relationships between higher turnout figures in EP-elections and increase in EU-skeptical parties, greater mobilization among groups with less means, elections held on weekends, elections coinciding with other, national elections and an increase in voter figures in national elections..

This study describes and reviews horse stable equipment from companies who builds and sells the equipment. In the study the companies various equipment was compared with regulations in the law of prevention of cruelty to animals. The purpose with this study was to find out if the companies stable equipment are approved according to the regulations within this area. The study used at five randomly picked companies.This study showed that three of the five examined companies refered, in one way or another, to the law of prevention of cruelty to animals on their website. Unfortunately not any of the companies referred to todays existing law of prevention of cruelty to animals.

Since the 1950s new laws on higher education have led to a ?mass education phenomenon? in Sweden. This has led to a surplus of people with a university degree measured against available positions on the labor market. As a result of that development it must be assumed that in this over qualified society it is not anymore the degree but additional factors which are decisive for getting a job. In this respect the importance of the class background for getting a jobb that is equal to once level of education shall beexamined.The research was carried out by means of a Quantitative Analysis based on data from anational database called Undersökningar av Levnadsförhållanden (Survey of LivingConditions).

This is a qualitative study on bachelor level at the School of Social Work. The aim of the thesis was to describe how selected municipal commissioners and social workers in Malmö view the complex of problems, and different solutions, concerning homelessness.Malmö, the third largest city of Sweden, is struggling with serious problems concerning homelessness. Possible solutions are being debated, and the opinions differ widely, depending on ideological standpoint. We wanted to find out how selected municipal commissioners and social workers view the complex of problems, related laws and local guidelines, and measures to improve the situation. In order to have a free discussion, but within limits we used semi-structured interviews.Our results show that both the municipal commissioners and social workers regarded homelessness mainly as an individual issue, related to dissocial aspects of the individual.

The aim of the thesis is to study the differences in Sweden?s and Finland?s implementation of Temporary Protection Directive (TDP) and the deficiencies in Sweden?s and Finland?s implementation of TDP. To answer the aim two questions are formed: What similarities and deficiency can be found in Sweden and Finland implementation of Temporary Protection Directive? What deficiencies can be found in Sweden?s and Finland?s implementation of Temporary Protection Directive? The previous research has focused on why the directive was not activated in the events of 2015 and why it was activated 2022. The previous research has also shown that there is just research on the implementation of TDP in three countries, Poland, the Netherlands and Estonia.