Syfte: Syftet med denna studie är att undersöka hur redovisningsansvariga på företag inom fastighetsbranschen uppfattar det nya K3-regelverket vad gäller redovisning av uppskjuten skatt som uppstår på grund av att beskattningen är delvis frikopplad från redovisning av fastigheter. Metod: Studien är av kvantitativ natur med en deduktiv ansats. Insamling av empiri har skett genom insamling av data i form av webbenkäter och dokumentstudie. Det empiriska utfallet har sedan analyserats mot tidigare forskning och teorier. Resultat och slutsats: Resultatet visar på att det finns flera förklaringsvariabler som både enskilt och tillsammans påverkar respondenterna och hur de uppfattar redovisning av uppskjuten skatt. Förslag till framtida forskning: Då denna studie bygger på respondenternas uppfattning rörande redovisning av uppskjuten skatt i dagsläget kan en senare studie göras som behandlar det faktiska utfallet. Likaså undersöker inte denna studie alla tänkbara förklaringsvariabler som kan påverka utfallet. En ny studie kan därför göras som behandlar faktorer som exempelvis företagets marknadsposition och jämföra utfallet från ett sådant perspektiv..

The research regarding the six day war and the aerial operations named Operation Moked is extensive but there are certain shortcomings in the research that examines both the operation and the principle of surprise.The aim of this paper is to contribute to this research by utilising existing military theories on the principle of surprise in order to identify indicators that are representative of surprise.  These indicators are thereafter used in a study of Operation Moked in order to examine the extent of in which the principle was utilised.The result of this research goes to show that the principle of surprise was utilised in great extent by Israel during Operation Moked..

How do you do co-operation between government agencies? It is a wide spread view that there can be quite a few hitches in co-operation between agencies. In later years this idea has spread to the media where there has been negative coverage of the social service agencies. This generally applies to cases where children suffer because the right assistance takes too long to co-ordinate or does not get co-ordinated at all between schools, healthcare and social services. The social welfare law dictates that it is the social welfare office duty to co-ordinate the government agencies for the child?s best interest.

In this paper I attempt to analyze the ways the European Union defines its external borders in cross-border co-operation with its neighbours. The analysis is based on case study examining the founding components of a updated version of the Northern Dimension policy of the European Union.The analytical framework of the study is composed of three different perceptions on the cross-border co-operation; regionalisation, integration and flexible integration. I conclude that the model of cross-border co-operation laid by the Northern Dimension policy would have an impact on the EU's external border with Russia, making it more flexible and vague.As far as the geographical terms of the co-operation are concerned, they seem to shift from regional co-operation to greater emphasis the role of networks as basis for co-operation instead of traditional regions..

This thesis has examined a co-operation called SSP, between the social authorities, the school and the police, located in Malmö. The intention with SSP is to prevent crime and drug use among juveniles but also to evolve a structure for a long-term co-operation between the authorities.The purpose of the thesis was to understand and analyse what the co- operation represented and stood for. The study also examined how the co- operation was effected by differences in the organisation of the three parts.The main questions were the following; what does SSP contain, is SSP preventive and for whom, what motivates the co-operation and how is the cooperation effected by the view the authorities have on the target group?The method used for answering the questions was based on qualitative interviews with the three authorities involved. We have also searched for literature on the subjects involved.The main content of the thesis has showed that the limits of SSP are diffuse, and the focus of the co- operation lies at a structural level.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

This thesis paper is based on Ian Manners Normative Power Europe-theory with a focus on EU?s military operation in Somalia. By examining documents from EU institutions in the form of reports concerning EU NAVFOR ? Operation ATALANTA ? EUTM Somalia ? EUCAP NESTOR. This study shows that the Normative Power Europe-theory can get expressed and that the EU continues its normative statements in Somalia. This result is an interesting contribution to the theory of Normative Power Europe witch have gotten a lot of critic about how a military operation should effect and diminish the theory..

The purpose of this report was to increase knowledge regarding the co-operation between social services from the perspective of employees at a school. The focus was on the question: ?In the schools view, what is the relevance of co-operating with social services?? The problem was divided into three categories; the value of the co-operation, the schools discourse on co-operation and the balance of power in the co-operation. The scientific topic was addressed using a qualitative survey method at a school. Four people were interview; the principal, the welfare officer, and two teachers.

The municipality of Olofström is intensifying the co-operation with Sölvesborg and Karlshamn, the two other municipalities in the west of Blekinge. They co-operate in two local federations and for the moment negotiations are going on about a third local federation in continuation school, but the municipalities do not agree. The aim of this thesis is to examine why Olofström co-operate with Sölvesborg and Karlshamn, if there are any problems and where the limit of this co-operation is. The method in the thesis is qualitative interviews with local politicians and officials and an actor-structure-perspective is used. The result shows that Olofström is a municipality where the population is decreasing, and it has lost state subsidy during the last decade.

This study revolves around the NATO-led Operation Unified Protector in Libya 2011. The military campaign was executed under a UN mandate to protect the Libyan civilian population. Despite the mandate civilians died because of NATO bombings. The purpose of this study is to identify inadequate measures in avoiding civilian casualties during the operation and to continue to work towards minimizing civilian casualties caused by military organizations in international interventions.Early in the operation, NATO?s objective altered from protecting the civilians to over­throwing the Libyan regime. At the same time NATO changed its military targeting.

AbstractMatchmaking on an organisational level? about co-operation between municipal introduction-units and voluntary organisationsEssay in Political Science D, by Rebecka Johansson, spring 2006The aim of this study is to examine co-operation between municipal introduction-units, which work to integrate newly arrived immigrants and refuges, and voluntary organisations in Sweden. The essay is a comparative case study which examines three local authorities and the main questions are;- Do voluntary organisations constitute a functioning co-operation partner to the municipal introduction-units? Are there conditions for future co-operation?The answer to the questions is that there are no, or rarely any, co-operation between voluntary organisations and municipal introduction-units. It is difficult to judge whether there are conditions for future co-operation.

Redovisningsrekommendationer har stort fokus i dagsläget och sedan år 2005 ska alla börsnoterade företag inom Europeiska Unionen redovisa i enlighet med IAS/IFRS. Införandet av nya rekommendationer har dock visat sig vara problematiskt vissa gånger och rekommendationen om inkomstskatter är inte ett undantag. Särskilt uppskjutna skattefordringar har visat sig vara svårt att greppa, då dessa endast ska redovisas om företag kan visa på att de i framtiden kommer att gå med vinst. Uppskjutna skattefordringar i samband med underskottsavdrag innebär starkare krav på årsredovisningens utformning och det har i olika debatter framkommit att företag många gånger inte uppfyller kraven som ställts kring motiveringar av upptagandet av denna tillgång. Detta problem som finns kring redovisningen av uppskjutna skattefordringar leder oss till vår problemformulering som lyder:Vilken effekt har 2001 års rekommendation om uppskjutna skattefordringar haft på redovisningen i börsnoterade mindre företag?Huvudsyftet med denna studie är att kartlägga förekomsten samt förändringar i motiveringar av uppskjutna skattefordringar i redovisningen vid införandet av den nya rekommendationen.

The reason for this study is to settle the balance between technology and preponderance in war. Each theory claims its own superiority to be decisive when it comes to achieving military victories, but this study will show what actually happens when the two theories are analyzed together in the same conflict. To prove the conclusions, a case-study on Operation Gazelle is used. The study will describe the theories, what a military victory is and which party in the conflict came out victorious after this specific operation. Both sides? forces will be shown and compared.

Det största folkhälsoproblemet bland kvinnor är hjärt-kärlsjukdom. Kvinnor är underrepresenterade bland patienter som får behandling i form av CABG-operation . CABG-operation är ett stort kirurgiskt ingrepp som innebär påfrestningar och en stor förändring i livet. Syftet med litteraturstudien var att belysa kvinnors upplevelse av livskvalitet efter CABG-operation. Studien genomfördes som en systematisk litteraturstudie, en metod för att sammanställa alla vetenskapliga arbeten inom ett specifikt område.