Denna uppsats behandlar arbetslöshetsförsäkringarna i Sverige respektive Danmark. Särskild fokus ligger på de krav som de båda försäkringarna ställer på de individer som söker arbetslöshetsersättning. Uppsatsen belyser även begreppet ”lämpligt arbete” som är förekommande i den svenska lagstiftningen inom det aktuella området, men syftar även till att söka finna en motsvarighet till detta i den danska arbetslöshetsförsäkringen.   De båda ländernas arbetslöshetsförsäkringar ter sig lika i den bemärkelsen att de är frivilliga och till en del statsstödda. Det ställs upp jämförbara krav angående rätt till ersättning som förutsätter att de sökande står till arbetsmarknadens förfogande, det är fråga om aktiv jobbsökning och accepterande av erbjudna och anvisade arbeten. Liknande hänsyn tas till de sökandes personliga förhållanden och förutsättningar för att överta ett arbete.   De främsta skillnaderna mellan de olika arbetslöshetsförsäkringarnas återfinns i form av ersättningens storlek och längd, men även i fråga om medlems- och arbetsvillkor finns olikheter att uppmärksamma.

<p>The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies’ administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies. In 2006 Denmark adopted a law which states that small companies are exempted from the statutory audit. Britain has progressively, in line with the Fourth Corporation Directive´s threshold limit value, abolished the statutory audit for small companies. The ability for small companies in Sweden to be exempted from the statutory audit will probably come into force 1^st of November 2010.  The purpose of this study is to compare the simplified auditing regulations in Swedish law with Danish law and British law. The aim is further to explore the possible cost savings that may arise in association with the abolition of the statutory audit in Sweden and subsequently estimate what the savings would amount to if the Danish and British threshold limited value was applied instead of the values suggested by the Swedish government. The thesis is performed with help of a comparative part followed by an analyzing part.  The auditing regulations are very equal in the three mentioned states. The British threshold limit value is the highest followed by the Danish and Swedish. The savings would have amount to almost the double if the British threshold limit value was applied instead of the one suggested by the Swedish government. Also when applying the Danish threshold limit value the savings would have amount to more. Thus it has been found that the higher threshold limit value that applies, the more companies will be subject to the statutory audit exemption and hence the greater the savings will amount to.</p>

No description available.

I denna uppsats undersöks ett projekt gällande byggnation av ny teknik till järnvägen mellan Stockholm och Köpenhamn där Sverige och Danmark möts. Syftet är att undersöka vilka kulturella skillnader som existerar i projektet samt hur arbetet koordineras och hur gruppen kommunicerar. En fallstudie har gjorts över en gemensam projektgrupp som arbetar med att implementera ett nytt signalsystem över Öresund. Intervjuer har genomförts med nyckelpersoner inom projektet från tre involverade organisationer vilka kunnat ge sin syn på hur arbetet i projektet gått till och hur de upplevt kulturella skillnader mellan nationaliteterna. Det teoretiska ramverk som används behandlar interkulturell projektledning, där kulturella skillnader mellan länderna förklaras. Även koordinering och kommunikation inom multikulturella grupper som arbetar på distans genom virtuella team behandlas, vilket leder fram till den analys som används i uppsatsen. Resultat som kunnat observeras i fallstudien är att det existerar vissa skillnader som stämmer överens med den teori som använts. Dessa skillnader innefattar bland annat att beslutsfattande och förhandling skiljer länderna åt, vilket är bra för speciellt svenska medarbetare att vara medvetna om när de ska arbeta tillsammans med danskar. Även det strukturella ramverk, det vill säga den politiska beslutsfattning som sker i de involverade länderna, spelar en roll när projekt har en multikulturell dimension att ta hänsyn till.

Animal welfare during transport has for a long time been a problem around the world. Many animals are transported in stressful environments for slaughter. Even during Roman and Antiquity times wild animals were transported from Africa to the amusement parks in Rome. The aim of our work was to compare how well Sweden and Denmark are performing their inspections of transports of cattle and pigs for slaughter. Today, overloaded transports and poor treatment is not uncommon in Europe and every year 22 million animals are transported between countries. To ensure that animals are transported in a manner that leaves no unnecessary suffering, the EU has established a Council Regulation No 1 / 2005, which applies in all EU member countries. Each country will then supplement this with their own laws and regulations. Probably the best thing for the animals had been to use the so-called mobile slaughterhouses, so that the killing can be done on the farm. But so far the standard of the mobile slaughterhouses are inadequate. If this should work it would mean that the meat will be transported frozen and that the animals do not have to be stressed before slaughter. Sweden and Denmark have two different systems for checking animal transports. In Sweden this is the responsibility of animal welfare inspectors at the county administration, whereas in Denmark the police are the responsible part. The number of inspections differs in the two countries and Denmark makes more inspections per year. A reason why Denmark performs more inspections is because of their geographic location, and many transports are just passing through while in Sweden there are more domestic transports. There is a lot that the two countries can learn from each other. Denmark has a much simpler checklist to follow during an inspection, but in Sweden, for example, they have a better education of animal welfare inspectors, who also judge harder during an inspection. However, it is better that less advanced checks are done than none at all. Sweden today has not as hard sanctions as Denmark; this means that Denmark can provide higher sanctions for infringements. The conclusion is that Sweden has a better education while Denmark has a better statistic result of number of inspections per year.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies’ administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies. In 2006 Denmark adopted a law which states that small companies are exempted from the statutory audit. Britain has progressively, in line with the Fourth Corporation Directive´s threshold limit value, abolished the statutory audit for small companies. The ability for small companies in Sweden to be exempted from the statutory audit will probably come into force 1st of November 2010.  The purpose of this study is to compare the simplified auditing regulations in Swedish law with Danish law and British law. The aim is further to explore the possible cost savings that may arise in association with the abolition of the statutory audit in Sweden and subsequently estimate what the savings would amount to if the Danish and British threshold limited value was applied instead of the values suggested by the Swedish government. The thesis is performed with help of a comparative part followed by an analyzing part.  The auditing regulations are very equal in the three mentioned states. The British threshold limit value is the highest followed by the Danish and Swedish. The savings would have amount to almost the double if the British threshold limit value was applied instead of the one suggested by the Swedish government. Also when applying the Danish threshold limit value the savings would have amount to more. Thus it has been found that the higher threshold limit value that applies, the more companies will be subject to the statutory audit exemption and hence the greater the savings will amount to.

The purpose of this thesis is to examine the identity, competences and professional development of corporate librarians. I have done an empirical study based on semi structured interviews with 11 information professionals who were working at Astra Zeneca at the time of the re-organizations of the company in 2009 which ultimately led to the closing of the libraries. I have also examined the views on competences and professional development of librarians in general, both in Sweden and in Denmark. I have used Thomas Brante’s theories on profession types as well as Anders Ørom’s theories on librarian identities as my theoretical framework. The study finds that the respondents have a strong sense of identity as librarians. The interviews revealed that corporate librarians can be considered as having higher status compared to other librarians and that it is primarily based on the fact that the compensation is better in the private sector. The interviews also revealed that being service minded, thorough, social as well as of a curious disposition are regarded as key skills among librarians. The study finally concludes that teaching is an important part of the librarian identity and that Ørom’s model in general proved inadequate when applied to corporate information professionals.

Ph.d.-afhandling, Danmarks Pædagogiske Universitet, 2006.

Disputats: Stockholms universitet, 2008.

Sammanfattning Kalkylens huvuduppgift är att tillgodose företagsledningen och andra beslutsfattare med relevant kostnadsinformation. Traditionellt har det förekommit skillnader i kalkylanvändning mellan Sverige och Danmark. Syftet med denna studie är att undersöka vilken kalkylmetod, fullkostnads- eller bidragsmetod, som är den dominerande inom externredovisningen i Sverige och Danmark. Vidare undersöks det om det finns några förklaringsvariabler till valet av kalkylmetoder i dessa två länder och hur dessa metoder har utvecklats under de senaste 20 åren.   I denna studie kommer kvantitativ metod att tillämpas med en deduktiv ansats. Studien präglas av positiv forskningsmetod och kategoriseras inom Mainstream accounting research. Empirin har samlats in genom en dokumentstudie av årsredovisningar över börsnoterade svenska och danska företag som är listade på Nasdaq OMX Nordic i Stockholm och Köpenhamn under Large, Mid och Small Cap per 31 december 2013. Uppgifter om värdering av varulager ligger till grund för bedömning om vilken kalkylmetod som ett företag använder inom externredovisningen.   Resultatet av studien visar att fullkostnadsmetoden dominerar bland svenska och danska börsnoterade företag i alla storlekar, men framförallt, bland stora och medelstora företag. Detta är en förändring jämfört med vad tidigare danska undersökningar har visat, då bidragsmetoden var den dominerande kalkylmetoden bland danska industriföretag. Fullkostnadsmetoden fortsätter att dominera bland svenska företag. Som resultatet av den här studien visar har företagets storlek, bransch, institutionella faktorer och lagstiftningen påverkan i valet av kalkylmetoden, då företag i olika branscher föredrar olika kalkylmetoder.   Eftersom de flesta tidigare undersökningarna om användning av kalkyleringsmetoder främst handlade om företag inom industribranschen är den här studien intressant eftersom den undersöker alla börsnoterade företag i Sverige och Danmark som är indelade i 10 segment/branscher. Under studiens gång har det framkommit att vissa företag inte anger kalkylmetod i sina årsredovisningar samt att ett antal företag kan ha använt flera kalkylmetoder, därför skulle det vara intressant att undersöka om vissa branscher använder bägge metoder och i så fall vilka kalkyleringsmetoder som används i vilka beslutssituationer. Kvalitativ forskningsmetod skulle vara mer lämplig för en sådan typ av undersökning och urvalet kan behöva begränsas till att antingen undersöka stora, medelstora eller små företag eller att välja ett antal branscher, till exempel, Konsumenttjänster och Hälsovård. / Abstract   The main task of cost calculation is to provide senior managers and other decision-makers with accurate cost information. Traditionally there have been differences in using costing methods in Sweden compare to Denmark. The main purpose of this study is to examine whether full costing or variable costing is used more frequently in financial accounting among Swedish and Danish companies. Further investigation is made regarding whether there are any factors that influence the choice of the costing methods used in these two countries and if the situation has changed over the past 20 years.   This study use a quantitative research method, a deductive approach and categorized within the Mainstream accounting research. The data is collected by studying the annual reports of Swedish and Danish companies listed on NASDAQ stock exchange market in Stockholm and Copenhagen, under Large, Mid and Small Cup by the end of December 2013.  The costing method for inventory valuation is used to determine whether a company prefer to use full costing or variable costing in financial accounting.   The result of this study shows that full costing method dominates both among Swedish and Danish listed companies of all sizes, but the domination is very large among big and medium size companies. It is a shift from variable costing to full costing method among Danish companies compare to the previous results. The result of this study confirms the assumption that the company size, branch of industry, institutional factors and legislation influence the choice of the costing method in any given company.   This study differs from the previous studies by investigating companies representing all sizes and branch of industries listed on the stock exchange market in Stockholm and Copenhagen. Some companies have not stated the costing method used for inventory valuation. Some companies probably use different costing methods for different purposes, which is why there is a need for further research by investigating fewer amount of companies, for example, one or two branch of industries, using a qualitative research method.