BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The aim of this master thesis is to investigate the design of the reference service and its development that Internet has caused in college/university libraries when it comes to the service provided to the user. I want to examine the quality of this development from the view of the librarians, and also investigate their attitude and how they deal with this development.The following questions were asked:? How has Internet changed the reference service at college/university libraries?? How do the librarians look upon the possible change of quality in the reference service when the Internet is involved?? What attitude do the librarians hold toward this development where Internet is used in the reference service and how do they deal with it?The method used was qualitative interviews. A total of six librarians from Blekinge tekniska högskola, Halmstad högskola, Lunds universitet and Växjö universitet have been interviewed.The theories and models used were ?media richness?, a quality framework including ?quality aspects of a service?, and social psychology and its ?reasons for a positive/negative attitude on an organisations change?.The result shows that Internet has brought more sources of information and additional ways to contact the library.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

AbstractWhen the Swedish Centre Party, Centerpartiet, just before Christmas 2012 released a draft for new program of ideas a powerful "winter storm" broke out. Ideas that Centerpartiet would abolish compulsory schooling and the right to inheritance and allow polygamy are just a few of the things that cause alarm.It's not the first time during the last years the Centre Party is associated with neo-liberal elements in their party?s ideology. In 2007 Erik Ullenhag criticized Centerpartiet for their new neo-liberalism was a danger to the alliance.The aim of this study is to investigate whether it is possible to see a change in Centerpartiets ideology and how deep it is. From an idea analytical approach based on ideal types, created for social liberalism, neoliberalism and ecohumanism, the party programs from 2001 and 2013 are studied.

The aim of this study is to evaluate whether the working model, presented by The Swedish Floorball Federation, has been a good method to work with gender equality within Swedish floorball associations. The purpose of the The Swedish Floorball Federation?sproject was for its associations to develop a plan of action for how to act to be an equal treatment association pursuing an equal treatment sport. 13 associations answered the questionnaire study. The result show that the great majority clearly found a need of change to become more equally treating and most of those associations have somewhat of an idea how to realize those changes.

ABSTRACT Title: The new Public ServiceAuthors: Hanna Haeggström, Sara Marklund, Madeleine OlssonLevel: Bachelor thesis in Media and Communications Studies Supervisor: Olof HulténLocation: School of Communication and Design, University of Kalmar, spring 2008Language: SwedishNumber of pages: 55There is an ongoing change of the media industry where new types of media emerge as a result of technological advancements. The audience and their use of the media have changed where available range has expanded while the size of the audience has remained the same. For media companies this implies a fight for the audience, where the right approach is vital for keeping as well as attracting new customers. Public service is an issue under current debate and its future role in the media industry has been brought into question. This survey investigates the roll of public service in Scandinavia in a new and changing media industry and how they should act to be important for their audience.

Venture capital firms and private equity firms have been the subject of much controversy in the last decade. During this period economies throughout the world have seen a steady increase of these types of firms as owners of companies. In Sweden this has certainly been the case and many argue that this trend will continue to grow stronger in the future. This trend is by many regarded as dangerous and as a threat to the ownership model that has characterized the Swedish economy for decades. Family ownership has been widely regarded as the most beneficial and responsible ownership model in Sweden.

The consumer society exploits the earth?s resources more than the earth itself has capability to produce. This over-consumption causes a mass production of products, which mean that more greenhouse gases are being emitted to the atmosphere. This is one of the reasons why the earth?s temperature is rising, where the result of it is worldwide disasters.

This essay is about the religious change that Jing-cult underwent 600-1500 A.D. It is a historical-critical essay based on literature studies, using Ha?kan Rydving?s theory of religious change. In chronological order, it will go through the religious change from ancient Japan to the late Muromachi-period when Shinto was created. It describes the early temple- cult, buddhism's mission to Japan and how the Jingikan was created.

This masters degree is a study of factors of success in a drug preventions work of change and model or method which could facilitate this work. The target group, which is in focus in this survey, is alcohol- and drug coordinators, also called prevention coordinators who?s main task is to develop and coordinate the preventive work in the alcohol and drugs area. My method of investigation is a combination of literature studies and a quantitative poll study with the target group, alcohol and drug presenters?, in Sweden.

Background: Acquisitions are a well-known method for increasing company size and strength on the market. But to reach the targets set, more than just a positive economic calculation is required. An atmosphere that supports the company's integration is needed, for which it is of great importance for management to understand the underlying sets of values that exist in the organisation, and to take into consideration the way they might become an obstacle or a tool for a successful integration. Purpose: The purpose of this thesis is to explain and understand how cultural change occurs and how it affects the employee, as a smaller company is bought and integrated into a larger organisation. Procedure: The analysis is based on theories on organisational culture and organisational change.

Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.

The aim of this thesis is to analyse and problematize the concept of culture and its changes during the 1960s. By examining articles out of the periodical Ord&Bild 1962-1972, I show how an aesthetically marked concept, closely related to the concept of art, changes into an anthropological perspective where attention is drawn to the social, economical, political and ideological aspects. This change is viewed in relation to the works of three prominent cultural theorists from the 1960s: Raymond Williams, Marshall McLuhan and Herbert Marcuse.The change that the concept of culture undergoes can be illuminated in several ways. Epistemologically questions of art, its objectivity and relation to reality, are replaced by questions of the function of art and of its role as reproducing ideas and norms of a bourgeois society. Economical and social aspects are used as critical factors in discussing the role and conception of culture, a perspective that gives the discussion a political and ideological edge.