Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..

This essay is a comparative empirical study of ethnic integration mainly of the Russian-speaking minorities in the three Baltic states (Estonia, Latvia and Lithuania) in a post-communism setting. As Lithuania has a Polish minority that is as large as the Russian-speaking, they too shall be included in the study but not as thoroughly as the Russian-speaking minority. Thus the problem is: to what degree are the ethnic minorities integrated with the titular nations in Estonia, Latvia and Lithuania? In order to study ethnic integration I have set up a theoretical framework largely based on Weiner?s theory of integration. The theoretical framework focuses on three dimensions: Citizenship, Identity and Segregation.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

China is one of the fastest growing markets of today and attracts billions of dollars in foreign direct investments. Swedish companies have not been late to follow and operate on the Chinese market driven by opportunities in sales, production, and sourcing. However, there has been limited research made on how and why Swedish companies extend their sourcing efforts in China. By combining research within the internationalization of export activities, concepts from global sourcing, and gathered empirical data from leading Swedish companies operating in China, the thesis develops a framework for analyzing the internationalization process of sourcing in China..

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut.

In recent years the elderly care in Sweden has gone through several structural changes with the main purpose of delivering a more efficient service. The aim of this study is to compare the management control system in a privately and a publicly managed elderly home. A qualitative study was conducted which included interviews, observations of meetings and reviews of relevant documents. To be able to identify possible differences the framework of Hood consisting of seven dimensions was used. An analysis of the selected dimensions showed that the differences in management control were minimal and Brunsson's theory of politicization and 'company-ization' were used to explain why..

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder.

Immersion is a construct that measures how deeply engrossed a user is with any mediated situation. In the field of game design, immersion is a significant aspect of what makes a game enticing, and as such it is of pivotal importance to create and maintain it to keep the player's mind off the real world while inside the confines of a game framework. According to the GameFlow theory, it is one of seven key tenets of evaluating and implementing a successful game design. Yet, certain multiplayer online games are designed in a fashion that in some cases seem to break immersion, where the player is frequently put out of action, sometimes for minutes on end. In this study, using online questionnaires, we discover that players, despite claims otherwise, seem to be in several ways affected negatively by this breaking of immersion.

Immersion is a construct that measures how deeply engrossed a user is with any mediated situation. In the field of game design, immersion is a significant aspect of what makes a game enticing, and as such it is of pivotal importance to create and maintain it to keep the player's mind off the real world while inside the confines of a game framework. According to the GameFlow theory, it is one of seven key tenets of evaluating and implementing a successful game design. Yet, certain multiplayer online games are designed in a fashion that in some cases seem to break immersion, where the player is frequently put out of action, sometimes for minutes on end. In this study, using online questionnaires, we discover that players, despite claims otherwise, seem to be in several ways affected negatively by this breaking of immersion.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

The purpose of this master's thesis is to study how librarians at public libraries make the literature with state supported distribution available through marketing. By qualitative interviews with nine heads of libraries the thesis examines how the library staff in each library market the state supported distribution by the Swedish Art Council. My theoretical framework is based on Philip Kotler's thesis on marketing. My conclusion is that the library staff rather market the library as whole, than focus on just one specific type of books. The attitudes toward the state supported distribution are a mixed one, but the library staff is glad for what is given..

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.