Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Around the 1950s an explosive population growth started in the Third World. Parallel with the population growth a global network grew up advocating population control and limited population growth. Sweden had a unique place in that network through a pioneering role promoting the issue in the UN organization. During the 20th century Sweden was a pioneer country in terms of initiatives for population control. Ceylon family planing pilot project was something new in a time when other donors considered family planning be too controversial area for bilateral aid projects.

Around the 1950s an explosive population growth started in the Third World. Parallel with the population growth a global network grew up advocating population control and limited population growth. Sweden had a unique place in that network through a pioneering role promoting the issue in the UN organization. During the 20th century Sweden was a pioneer country in terms of initiatives for population control. Ceylon family planing pilot project was something new in a time when other donors considered family planning be too controversial area for bilateral aid projects.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

Around the 1950s an explosive population growth started in the Third World. Parallel with the population growth a global network grew up advocating population control and limited population growth. Sweden had a unique place in that network through a pioneering role promoting the issue in the UN organization. During the 20th century Sweden was a pioneer country in terms of initiatives for population control. Ceylon family planing pilot project was something new in a time when other donors considered family planning be too controversial area for bilateral aid projects.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

This thesis examines the deregulation reform of the Swedish railroad industry, focusing on passenger transport between 1988 and 2005. The purpose of the thesis is to examine the effects from the deregulation reform on prices, market concentration and to determine whether SJ (the state owned incumbent) has been conducting strategic behaviour in order to prevent new entrants to the market. The chosen method consists of interviews with the MD at SJ between 1988 - 1998 Mr Karl-Erik Strand, the transportation researcher at SSE Mr Gunnar Alexandersson. Statistical sources and companies financial reports have also been used. The results that I have found were besides the fact that the market concentration is still significant high and the profitability among the operators low, is that the prices has increased more than CPI during the period but the competitive tendering has resulted in lower government subsidies after the deregulation.

This paper aims to examine how and to what extent, a transition of Sweden according to the principles of Omställning Sverige (Transition towns Sweden), have the potential to contribute to a society with increased happiness.The paper is based on a qualitative textual analysis of the key texts in the Swedish Transition towns movement, Omställning Sverige. In the first part of the study the most important transition principles of Omställning Sverige were identified. Four key principles emerged: An altered view of economics, a spiritual change, a stronger local community and increased awareness. These transition principles were then analyzed through the lens of the scientific fields position on happiness, followed by a summarizing conclusion.The altered view of economics which Omställning Sverige advocates, where sustainability and quality of life are priorities over economic growth, is even necessary to secure our basic physiological needs. Such an economy has also improved conditions for economic stability, high employment and higher efficiency in the sense of happiness promoted in relationship to how many natural resources are used.

This essay aims to analyse if the Russian military operation carried out against Georgia between the 7th and 12th of august 2008 were executed with adherence to the Russian principles for military deception, maskirovka.   A superior purpose is to assess the situation according to the Swedish Armed Forces task of identifying possible needs for new or changed needs for abilities and competence.   The method used is two-alternative hypotheses which are tried by comparing actual events before and during the Russian-Georgian war with the ten methods of maskirovka, compiled from military analytical literature. Such traces of resemblance are further examined, both individually and as a part of a larger indication.   Further the essay describes the Russian art of war, the prerequisites for military surprise, information warfare in Russian doctrine, the disputed territories of South Ossetia and Abkhazia and the principles for maskirovka.   The conclusion is that the Russian operation was executed with some adherence to maskirovka, though unspecified of to what degree.   Author of this essay is Cadet Martin Svensson of the Swedish Army, currently a student at the Armed Forces Technical School in Halmstad..

The aim of this thesis is to describe and evaluate the usability of two Swedish systems, Sofie and Carlotta, which are used to organize and present data regarding museum objects on the web. This thesis also presents how objects are described and made accessible to the public in the two systems. To evaluate the usability, a heuristic method combined with Systematic Usability Evaluation has been used. The description and accessibility of object representations in the systems are evaluated using indexing and classification theories from the field of Library and Information Science. Additional theoretical background that has been used is how users search and browse information systems.

The aim of this work has been to investigate how it is that it sometimes can be difficult for special educators to gain access by teachers to the classroom/lesson to make observations. A partial order has been to determine whether the special educator can curb the negative response from the teacher in question, concerning access to the classroom/lesson. The survey has a phenomenological perspective as the basis of the test procedures and the analyses made. Phenomenology has as its starting point that the human does not perceive the world in the same way, and that she has different motives and intentions for her actions. In order to understand why the human act like she does, you have to create an image of the personal meaning behind this action. To create this image, I have implemented conversational interviews with five teachers at a high school, in central Sweden. The investigation revealed that it is missing that the school's teachers are clearly informed of which laws and regulations the special educator is subordinate to.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

While designing an intranet for people with mobile work there are things you have to consider. This thesis is aim to bring understanding to the difficulties involved in these kinds of situations. Our focus is to develop ideas that motivate the assistants to use the intranet. We have looked into the profession of personal assistants and wish to highlight their problems to access the intranet. And we will as well demonstrate their needs for communication.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.