Bakgrund: I takt med att fler företag blir allt mer kunskapsintensiva ökar konkurrensen om kompetent personal. En konsekvens av detta är att lönesättningen har blivit ett konkurrensmedel, varvid olika typer av optionsprogram uppstått. Redovisningen inom området har dock inte utvecklats i samma takt, varför en rekommendation på området behövs för att redovisningen skall upprätthålla sin trovärdighet. Optionsprogrammen kan betraktas som ett substitut för lön. Utifrån detta torde därför dessa tas upp som en kostnad i årsredovisningen för att ge en mer rättvisande bild av företagets ekonomiska ställning.

A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India?s knitwear exports to Western Europe.

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.

This document presents calculations of adjusted GDP based on satellite household accounts for the year 2001 with the purpose to compare adjusted and official GDP for Sweden, Germany, Estonia and Finland. Household production in each country is estimated using time use survey data from Eurostat and a monetary value is estimated using average wage (after taxes) for each country. The results indicate that the value of household production using this methodology increases GDP with between 42% (Finland) and 55% (Germany) compared to official GDP statistics. A comparison of GDP/capita between the countries included in the study shows that the GDP/capita in Germany increases more that the other countries due to the relatively high proportion of time used for household production (mainly German women) combined with a high average wage. In fact, the results show that Germany has higher adjusted GDP/capita than both Finland and Sweden (but Germany has lower GDP per capita when official statistics is used for the comparison).

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.

The Motor Group of the European Council was commissioned in the autumn of 1997 to prepare a proposal for a new European Bus and Coach Directive. In the beginning, most of the Member States did not have the accessibility requirements as their main concern; still a smaller network with actors from the National delegations from Britain, Germany and Sweden would influence the other National delegations in the Council group to finally agree to retain the requirement of accessibility of the Directive. Within the EU decision process, the European Disability movement acted as a strong player during the whole negotiation process using the proposal to a new Bus and Coach Directive as a tool to influence key actors to go towards a Directive with a strong approach for accessibility.Policy Transfer and Policy Transfer Network are used as analytical tools to understand and structure the transfer of the question of accessibility during the negotiation process. Actors understanding how the bureaucratic process works within the EU decision system have a chance to contributing for the changes in the directions they wishes for within a range of policy areas. The principal aim of the Directive was to guarantee the safety of passengers and to provide technical prescription in particular to wheelchair users.

The school is under constant change and school reform on the conveyor belt. In 2009 the Swedish government introduced new directives for the elementaryschool, including multi-national sample, written testimonials from grade one and grade with several grades rose from grade six. The purpose of this study is to examine currently active primary teacher perceptions of the pupils' learning and development might be affected by those earlier and clearer knowledge assessments, and how teachers perceive this reform on the basis of the Swedish school's motto "a school for all". The study was carried out with a phenomenological approach where the method has been depth interviews with five active primary teachers from grades one to six in a school. The results show that teachers perceive that the earlier and clearer assessments will affect students differently according to student performance and knowledge.

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.

This master?s thesis investigates how six Swedish public libraries integrate equality aspects in their user oriented activity. The theoretical starting point for the study is that Sweden is a part of a gender system characterized by gender separation and male superiority, as described by the Swedish historian Yvonne Hirdman and theories that argue that femininity and masculinity are social constructions. Another starting point is that the library sphere cannot be separated from the gender inequality in society. Since the library is part of a gender system that value individuals who are seen as males and separates men and women, some of the library users may be neglected.

The aim of this thesis is to describe and compare the cataloguing rules for sound recordings: the rules used by a specialised archive and common libraries respectively. We will put the rules in relation to purposes (the objectives of a bibliographic system) and principles (directives that guide the construction of a bibliographic language). The first question to be answered is in which way the set of rules used by a specialised archive differ from the one used by common libraries. The second question examines if and how the differences can be derived from purposes and principles. The sets of rules studied are KRS (chapter 6) and the Swedish version of the IASA Cataloguing Rules (1999), worked out by the National Archive of Sound and Moving Images (SLBA).

I vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av dem förekom arbetsuppgifter vilka ligger utanför det som vår studerade teori betecknar som controlleruppgifter. Det föreligger tecken på att yrket har vissa likheter med en profession men att den har en lång väg att vandra innan denna status kan uppnås..

The purpose of this essay is to show the opportunities and difficulties of teaching within distance education. I will show this from two different parts of the world. One being Sweden and the other Australia, both countries run a distance education program with similar reasons students whom travelling, some living hundreds of miles from any schools and some students with health and or social disadvantages. This study is based on the actual teacher?s accounts and experiences the opportunities and difficulties in teaching in distance.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

AbstractThe use of temporary agency workers has increased significantly during the last decades. Due to considerable differences in the legal status and working conditions of temporary agency workers within the EU, the directive 2008/104/EC on temporary agency work was adopted in 2008. The current directive has a two folded purpose, first and foremost to improve the employment and working conditions for temporary agency workers, by establishing the principle of equal treatment. The second purpose is to create greater acceptance for the temporary work agencies, and also to review and remove any unjustified restrictions or prohibitions against them.There are several different models for labour market regulation represented within the EU. The Swedish and Nordic model has through history relied heavily on regulation via collective agreements, entered into by the social partners, with a minimal amount of state interference and regulation.For Sweden there is a potential problem in the implementation of the directive on temporary agency work, since it follows from case law by the European Court of Justice (ECJ).

Welfare is every person's right. To create conditions for a good welfare it requires coordinated strategic interventions at national and local level. Efforts must be politically supported to be able to strengthen public health. Local welfare management is a measure used to control and monitor public health. The purpose of this study was to investigate local actors perceptions of collaboration in strategic public health efforts with local welfare management in a municipality in central Sweden.