Den nya kassaregisterlagen

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ”Krav på kassaregister - Effektivare utredning av skattebrott” (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010. Earlier great opportunities for tax cheating has been available by various methods so as to simply not punch in a sale at the checkout, use the training function type, use receipt copies, manipulate register functions on its program level, using alternative programming etc. These opportunities are eliminated in the certified cash registers. Respondent traders believed the most part has not changed the competition or that the change will be relatively small. They also thought it was too early to see any change at this time. A tendency among traders we have asked is that they feel negatively for the costs it imposes, with the new registry and that they are skeptical about the expected impact of the law, among others due to the scarce resources spent on follow-up. The Swedish tax agency is responsible for control and the new systems make it easier for Tax control, but actual physical on-scene control must be performed to detect irregularities.

Ledning och övriga anställdas upplevelser av attraktivitet på arbetsplatsen "Mora of Sweden".

Ledning och övriga anställdas upplevelser av attraktivitet på arbetsplatsen “Mora of Sweden” looks at how management and employees at the Swedish manufacturing company ”Mora of Sweden” perceive an ideal attractive company and what factors that determine one, as well as how these two groups perceive the situation at their own company. The main purpose of the essay is to compare the management’s point of view with that of the rest of the employee respondents’ perspective. While doing so the author concludes that there are several factors such as how the employees feel about their physical working environment as well as their salary, of which the management lacks understanding or perceive differently and that there needs to be more of an open dialogue between the management and the employees.

Intellectual Property Protection : an External Factor that Influences a Foreign Company’s Market Entry Mode into a Prospective Market

Intellectual Property Protection is been understood in this paper as IP laws and enforcement of these laws in order to protect intellectual property rights. The goal of this research work is to understand how Swedish companies view issues regarding to Intellectual Property Protection (IPP) and how it influences a foreign company?s market entry mode. In order to achieve this objective, the Nigerian market situation and its? laws that govern IPP will be used to analyzed this issue. This paper argues that IPP is an important factor that influences a company?s entry mode and this argument finds IP laws and enforcement as two variables that influence the market while the market situation influences the foreign company. In carrying out this research literature was reviewed and interviews carried out. The research methodology section has presented a qualitative research and explains the nature of the interview stages that have been used to achieve the goals concerning the findings of the empirical data. A qualitative method was adopted by carrying out in-depth semi-structured interviews. The empirical data collected from the investigation were gathered and analyzed based on the research questions. The findings show that IPP of a host market influences a potential foreign company through the market situation that is also influenced by IP laws and enforcement. The outcome of these findings argues that the Swedish companies that were interviewed in this research will enter the Nigerian market through an intermediary mode. This has been based on the current IPP system of Nigerian.

Percepción y aceptación de contenidos del libro Caminando de Nuevo 3 para la enseñanza de español

This work presents an investigation done on the book Caminando de nuevo 3 that is adopted in some Swedish schools for the Spanish course they offer. The hypothesis explored whether the content of the book could create wrong stereotypes based on incorrect used of didactic content.Other related worked in line with this investigation were investigated. Furthermore, twenty students that had used this book were surveyed. The data collected was analyzed. This analysis is in line with the hypothesis of this work. A great majority of the students reported not to be motivated, they were not particularly enthusiastic toward the book, and were surprised by the content of the book related to the exercises, the text itself and the pictures used in the book.In conclusion this work suggests that this type of textbooks should be revised and present a better alternative for its text, visual and grammatical content.Finally, some recommendations are given both to teachers and students in order to reach the goals that have been defined by their curriculum.

Sustainability & Consumer behavior towards Sustainability in Norway and Sweden

AimSustainability has become an important factor to consider while buying goods and services. People are being more conscious toward environmental impacts of products and services. This attitude has motivated many businesses to develop their production in contact with sustainability. The aim of this paper is to investigate different consumer behaviors toward sustainability in general and in relation to vehicles in Norway and Sweden.ApproachThe project has been embarked by dividing it into two tasks.1. Analyzing past, present and future development, growth and importance of sustainability concept. Describe the role of Government authorities in Norway and Sweden to promote sustainable consumption.2. Investigating important factors of consumer behaviors which influence their buying decision toward sustainable products in general and in relation to sustainable vehicles. Highlight the role of vehicle manufacturing companies to promote sustainable consumption.MethodA research has been conducted in order to explore consumer behavior toward sustainability in Norway and Sweden. Research is based on Document study and primary research which include questionnaire survey with consumers and interviews with vehicle dealers. In addition an expert inquiry is conducted to light up consumer intensions in Norway and Sweden toward sustainability.ResultsThe result of investigation has been revealed in shape of analyses and conclusion at the end. A comparison has been made between primary research and secondary research and findings are overlapping. Sustainable vehicles are being more popular among consumers in Norway and Sweden. Consumption trends are changing over time and environmental friendly attitudes are more developing among Swedish consumers as compared to Norwegian.

Gender Equality a case study of Sweden : Gender Equality Gender Equity and policies of combating inequality at workplace to make the society equal.

The paper analyses Gender Equality, Gender Equity and policies of combating inequality at workplace to make the society equal as a case study of Sweden. The aim of paper is see the gender equality, gender equity, discrimination against women at workplace and to describe the policies combating inequality in the welfare state of Sweden. This work highlights the gender equality in terms of institutionalizing gender equality, gender equity, gender and pay gap, parental leave, gender and the pension system and sexual behavior directed towards women and policies combating inequality to bring equality in society. For my research I used the secondary data the fact sheets, scientific literature, statistics from eurostate of Sweden and case studies about Swedish society and the theoretical explanation to explain the phenomena. To achieve my aim I used the combination of both qualitative and quantitative methods of research. I showed the empirical evidences of these phenomena from the Swedish society and theoretical analysis about equality and equity of gender in different wakes of life. I found an interesting conclusion that there are good policies and legislation to combat inequality to bring society but there are no policies to change the perception of society about male and female role.

El lugar de la expresión oral con respecto a las demás destrezas lingüísticas en el material docente Ejercicios Amigos Dos

This dissertation research aims to analyze the material Ejercicios Amigos Dos used by students learning Spanish as a foreign language in a Swedish school. Specifically, it examines the place of speaking skills, in the context of basic language skills. This study was an exploratory and descriptive analysis of the material Ejercicios Amigos Dos.Qualitative method used was action research, which was based on the real needs of the author of this study to enhance their teaching.Sheet one and Sheet two containing educational criteria for the analysis of teaching materials were used to measure the place of speaking skills.The main findings in the analysis showed that speaking skills are taken into account in the teaching material, however there are some micro skills missing. Speaking skills do not take a prominent role in the teaching material. Writing skills are emphasized to a greater extent.

Tu dis et je murmure! : Une analyse des verbes de parole dans la littérature suédoise pour enfants et leurs traductions en français

This study presents a description of the role of verbs in introducing the direct dialogue in literacy and of the way they are translated from Swedish to French in children’s literature. In order to adapt the text to the target language, these verbs sometimes change and lose their impact on the tone and character of the dialogue. This can be problematic in texts aimed for children where readability depends on a child’s language capacity. Another aim of this study is to expose des difficulties encountered in the transfer of values and emotional effects when translating children’s literature from source language to target languageOur conclusion is that the Swedish children’s literature translated to French is often subject to modifications rather than translation of verbs that introduce direct dialogue. Consequently, dialogue meaning and character personalities are modified within the text translation. In our analysis of four Swedish children’s books and their translation to French we have seen that these adaptations are not made for adapting to the intended reader’s capacities in the target language or to the literacy of the source text but rather to adapt to certain linguistic norms relative to the style of French language.

Los errores más frecuentes en la conjugación del adjetivo en su forma singular entre un grupo de alumnos suecos que estudian español nivel 3

AbstractThe objective of the thesis is to find what kind of mistakes a certain group of Swedish students make when studying Spanish as a modern language, specifically when using qualitative adjectives in their singular form. The result is based on the cases of twelve students who study Spanish Level 3, institute level. Four of them were interviewed afterwards.The methods used in this report were the quantitative method which helped quantifying the incidence of these mistakes made by the students through a data sheet, and the qualitative method by analyzing each mistake and the results of the interviews.The conclusion shows that the errors in the use of qualitative adjectives in their singular form occur when the adjectives are feminine, with great higher frequency in feminine abstract adjectives.Key wordsAdjectives, quantitative method, qualitative method, interlanguage, errors and error analysis

Las actividades comunicativas en los materiales didácticos

The ability to communicate orally in a foreign language is fundamental and highly evaluated by both students and teachers. Therefore it is important that educational materials can provide communicative activities that improve this ability. A study of educational materials for young French learners revealed that the activities aimed to practice oral communication in fact were not really communicative. This investigation analyzes three educational materials for beginners in Spanish. The purpose is to see which kinds of activities the materials can offer for practice of oral and interactive communication, to compare them with educational theories and the Swedish curriculum and to detect similarities with the former study. The results show that the majority of the activities used in the materials, are not really communicative, they are mostly based on prepared phrases and there are few possibilities for creativity.

Att tänka jämställdhet är en sak, att göra jämställdhet är en annan : En kvalitativ studie om hur biståndshandläggare beaktar jämställdhet i utredningar

The aim with this study is to analyze how Swedish social services interpret men's and women's needs and whether it is possible to discern any pattern in the social services investigations. The following questions are of importance: how men and women are described in the assistance investigations and if there are any differences between men and women in assistance investigations. The analysis is based on a qualitative text analysis of twenty assistance investigations. The investigations have been studied gradually and interesting patterns emerged which were analyzed by the theory of gender.The results are multifaceted and demonstrate on the one hand that men and women receive the help they apply for and the assessment of their needs is conducted in an equitable way. On the other hand, the study demonstrates that there is a difference in how men and women are described in the investigations.

Värdefull litteratur : Fyra gymnasielärare om samhällsuppdragets etik i förhållande till litteraturen i klassrummet

The ethical aspects of the Swedish Curriculum for the non-compulsory school system, Lpf94, will form the basis of the research in this essay. The ethical aspects constitute fundamental values and goals as well as common tasks that must be carried out by every teacher. Since the school debate focuses a lot on this perspective, which is often mentioned together with the words problematic and contradictory, it will consequently also be the focus of this essay. Here these features are treated in relation to literature in all its forms used by teachers in class, which also represents a part of the school debate. Together ethics and literature form a perspective that lacks research. The goal is to investigate the ethical awareness of teachers in relation to the literature, and find out which ethical decisions are made by teachers and in what ways the ethical aspects of the curriculum is fulfilled. A qualitative method has been used in order to gain results: four upper secondary school teachers/senior high school teachers have been interviewed. The results are presented in interview transcripts which have been analyzed and interpreted in the light of recent studies and research and pedagogical-didactical literature. Accordingly I have been able to draw the conclusions that the ethical features in teaching is not explicit and that there seldom seems to be any conscious ethical reflections in relation to the literature. The ethical aspects are rather invisible and unconscious. However, it is clear that the interviews raise the awareness of the ethical perspective and thus emphasize the growing and developing function of the dialogue. Finally the results have been interpreted from the point of view of the ethical tasks of the teacher in order to make the ethics visible.I detta examensarbete ligger fokus på de etiska aspekterna av samhällsuppdraget i förhållande till den litteratur som lärare använder sig av i klassrumsundervisningen. Eftersom en stor del av skoldebatten handlar om samhällsuppdraget och dess värdegrund utgör också detta perspektiv utgångspunkten för denna undersökning. Målet är att undersöka vilka etiska avvägningar lärare gör i valet av litteratur och på vilket sätt samhällsuppdragets etik blir synlig i lärares arbete. Därmed framkommer också till viss del i vilken omfattning värdegrundsarbetet sker. Genom en kvalitativ undersökningsmetod i form av samtal har fyra gymnasielärare intervjuats. Erhållna resultat har presenterats i form av intervjutranskript som analyserats och tolkats med hjälp av aktuell forskning och pedagogisk-didaktisk litteratur. De slutsatser som kan dras utifrån resultaten är att etiken i lärarnas arbete inte är explicit och att det oftast inte finns en medveten etisk reflektion utifrån litteraturen. Etiken är snarare osynlig och tämligen omedveten. Dock medvetandegörs den under samtalen vilket framhåller dialogens betydelse för utveckling. Vidare framkommer att etiken aldrig är ett mål i sig, utan fungerar mer som medel för att nå andra mål i klassrummet. Slutligen, för att synliggöra etiken, har resultaten tolkats utifrån de etiska krav i samhällsuppdraget som ställs på lärare.

Personlighetstyper och upplevelse av ett nytt arbetsstöd : undersökning gjord på Trafikverkets Intranät och anställda

In order to get a better understanding of the interaction between employees and their technical work tools one needs to know what factors influence the interaction. The purpose of this study was to examine if there is a correlation between the personality traits Extraversion (E) and Neuroticism (N), tested with Eysenck Personality Inventory (EPI), and experience of the new Intranet among employees at The Swedish National Transport Administration (SNTA), and also to gather information of employees’ opinions about the new Intranet. A survey, containing questions about the Intranet and a personality test (EPI), was posted on SNTA’s Intranet for eight workdays (N = 88, females = 53, males = 35). A Multiple Regression showed no significant correlations between personality traits (E/N) and experience of the new Intranet. Considering the study’s low Power (.34) one cannot draw any conclusions of the statistical tests. A majority of the participants did not think that the new Intranet is better than the old one, and thought it was difficult to find necessary information on the Intranet at first. However, they did not think this had a negative effect on the time it took to accomplish their work tasks. For upcoming studies more participants are required (preferable more than 200) and the survey should not only be available via computers in order to reach people who is not frequent users of computers.

Condoms and Healthcare professionals : Risk-behavior and attitudes towards condom use

Alarming S.T.I’s percentages and low condom use motivated this research. Healthcare professional’s risk-behavior and attitudes towards risk-behavior were reviewed. Three hypotheses, aimed to test whether healthcare professionals working with S.T.I’s should have a different attitude, knowledge and behavior to condom use compared to healthcare professionals that did not work with S.T.I’s. Ninety-five participants working at a hospital in middle-Sweden answered a questionnaire, based on the Swedish UNGKAB09 research. Mann-Whitney analyses showed no significant difference between the two groups on knowledge, attitude and behavior. A high percentage of steady relationships, high homogeneity between groups as well the same attitudes and intentions could have been a reliability problem. The collected data was however interesting as a base for further research

Bland amasoner och eunucker : En kvalitativ studie av patografier av kvinnor med bröstcancer och män med prostatacancer

Narratives about life-changing events like cancer have become more common in today’s society. The purpose of the present study was to investigate whether gender patterns in society can also be found in pathographies about cancer, and further to investigate how gender is expressed in these cancer related narratives. Questions were posed on characteristics of the autobiographical cancer narratives, how gender is constructed by the authors of these narratives, and what these narratives say about gender structures’ liability to change in the individuals affected by this disease. The material consisted of two Swedish pathographies about breast cancer, written by women, and two Swedish pathographies about prostate cancer, written by men. These works were published in the first decade of the present century. Narrative interpretation was used as the analysis method. The results show that gender patterns expressed in these narratives mainly follow conventional standards. Gender structures appear to be resistant to change in men and women diagnosed with cancer. The narratives by the women authors appear though to be somewhat more open to using the notions of manhood than was sees in narratives by the male authors regarding norms of femininity.