The aim of this thesis has been to analyze and interpret several different discourses in Japan and from the findings see how the Ainu people and their existence in Japan have been defined in today's Japan and in who's interest it is to keep it this way. My findings was that the Japanese nation in all channels of society are reinforcing and perpetuating the belief that it constitutes an ethnically homogenous nation and that there exists no ethnic problems in the country. I found that schoolbooks don?t give adequate information about the Ainu people and its history, and the Japanese press is reinforcing the status quo by their selective silence and limited coverage on issues concerning the Ainu. The government has defined and legitimized the problem of Ainu within the framework of culture and tradition.

This essay discusses the interaction between the authorities in Nacka municipality in Sweden and supervisors within the eldercare. In Nacka politicians have gradually started delegate responsibility for how care-giving for the elder should be done and focus instead on formulating economical objectives and overall rules. It is up to the approved supervisors of eldercare to deliver good care and quality. The method chosen to accomplish this is public choice. This method is a part of the big New Public Management (NPM) reform which have had a big impact on Swedish public sector since the 1980´s.

Ett ökat miljömedvetande från samhället har gjort att förutsättningarna för näringslivet har förändrats och miljöfrågorna har blivit allt viktigare. Vid bedömning av företagen väger intressenterna alltmer in informationen som ges om miljön. Intresset för miljöfrågor har bidragit till att företagens redovisning av miljöinformation blivit betydelsefull. Omfattningen av en miljöredovisning varierar och med anledning av denna variation var syftet med vår undersökning att utvärdera omfattning, innehåll och utveckling av miljöredovisning. Denna utvärdering omfattar svenska börsbolag noterade på A-listan 2004-11-18 och har sin utgångspunkt i Fredrik Ljungdahls doktorsavhandling (1999).De teorier vi använde var agentteorin, Positive Accounting Theory, intressent- och legitimitetsteorin.

Kräftfisket i Råneälv utgör en gemensam resurspool, en sk. common - pool resource (CPR). Runtom i världen utarmas sådana resurspooler i allt snabbare takt eftersom ett stort problem med allmänna resurser är att de kan tömmas men det är mycket svårt att stänga användare ute. Kräftbeståndet i Råneälv är av arten flodkräfta, vilken är väldigt känslig för både sjukdomar och miljöförändringar. Vad är det då som gör att man fiskat kräftor i Råneå sedan 1960-talet och det finns inga tecken som tyder på att resursen skulle vara hotad av överutnyttjande? Detta trots att resursen måste möta även både biologiska och ekonomiska potentiella hotbilder.

The study consist of an investigation regarding the implementation of reassurance policing in Sweden and include a survey conducted among some of the local police offices in Stockholm County. The aim of the study is to investigate how the police officers working in the local polices offices experience the implementation of the local police offices and if the implementation of local the polices offices matches the police authority´s purpose with the project. The study uses the theoretical framework from political scientist Michael Lipsky calledStreet-level bureaucracy - Dilemmas of the individual in Public services which discuss the role of street-level bureaucrats and their influence in the implementation. Included in the study is also two different perspectives on governing in public sector called top-down perspective and bottom-up perspective. The findings of this paper shows that the police officers are in general positive towards the implementation and that there´s a duality among the police officers regarding the proximity to the citizens..

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

The aim of my study is to illuminate the borders, both spatial and aspatial, that are drawn around Europe in swedish politics by using the word in question in different ways. To increase my possibilites of comparing different concepts of Europe, I have chosen to restrict my study toFolkpartiet and Vänsterpartiet, which are the two swedish parties who seem to stand the furthest from each other on issues regarding Europe and the EU. Using theory on borders and bordering, I construct an analytical framework consisting of a separation of three categories of entities, around which borders can be drawn. In my search for both obvious and implicit ways of filling the word Europe with content, I find that both parties speak of Europe in a highly contradictory way, which both includes and excludes peripheral regions of a geographical Europe. My second conclusion is that both parties tend to associate Europe with things that are positive to them.

Vi har valt att inrikta oss på småföretag, och hur informationen från deras ekonomisystem används i samband med beslutsfattande, vi har även tittat på om det finns andra informationskällor som beslutsfattarna använder sig av än de formella som till exempel ett ekonomisystem utgör. I problemdiskussionen framgår det att den formella informationen påverkas av den informella informationen. För att skapa en inblick i hur informationsanvändandet vid beslutsfattande såg ut valde vi att göra fyra fallstudier på småföretag. Metoden som användes i denna studie var av kvalitativ karaktär samt i form av en fallstudie. För att samla in empirin till denna studie gjordes personliga intervjuer med Vd:n i de olika företagen.

The aim of this bachelor thesis has been to examine and develop our own understanding about how young people in Sweden (16-29 years of age), take part in cultural activities. As librarians it is important to know what kind of activities and interests this particular group has. With Pierre Bourdieu?s theoretical framework towards habitus and capital we are interested to see if there is a connection between one?s cultural use and background, if different access to capital with or within groups has an affect or not. With both statistics and interviews with people within our target, we believe this data has been sufficient enough to conduct a good and valid study.

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.

This study aims to examine the effect management control systems have on which goals health centers prioritize. The management control systems of one privately owned and one publicly owned health center have been studied through a qualitative case study. Robert Simons (1995) framework with four levers of control (diagnostic control systems, interactive control systems, belief systems and boundary systems) has been used to structure the study. For both health centers we found a conflict of interest mainly between the diagnostic control system and the beliefs system, where the diagnostic control system is biased towards quantitative goals and the beliefs system is mainly biased towards qualitative goals. However, despite the unbalanced levers of control the studied health centers have been able to reach a well functioning compromise between quantitative and qualitative goals..

The aim of this essay is to investigate the situation for democracy in China. The study raises two main questions. They are as follows: Are there obstacles to a democratization process in China? and Are there openings when it comes to a gradual change for democratization in China? The theoretical framework consists of Robert A.Dahl´s Polyarchy theory, and in addition , five factors promoting democracy. Also the notion of an MDP-society (a modern, dynamic and pluralistic society) is looked upon.

The purpose of this investigation is to come across the associations of consumers who are being exposed to a brand extension from a different product category. Moreover, our aim is to contribute to the knowledge of how consumers respond to these extended products, by investigating the influence of the parent brand. To fulfill our purpose, this study was conducted through qualitative interviews with consumers. In order to carry out our investigation and analyze our findings the following theoretical framework has been used: Customer-based equity, Parent brand affect and Perceived fit. Our data was collected through ten semi-structured interviews including consumers of Fiat and Marlboro brand extensions.

AbstractThe purpose of this study is to illustrate Serbia?s democratic development on the basis of consolidate democratic perspective. Linz & Stepan´s five arenas (political, civil, economic, legal and bureaucratic) are required for the possibility to become a consolidate democracy. In order to fulfil the aim, I have chosen to focus on the political and civil arenas that are most central in the study of consolidate democracy.The purpose of this study is to process how far Serbia has come towards a consolidate democracy and which obstacles still remain in the transition.The questions in this study are:? What problems has Serbia faced since the democratic transition in the beginning of 1990?? What possibilities are there for Serbia to consolidate the democracy, with focus on the two key arenas of consolidation?By applying the theoretical framework to the data, I have been able to present answers and build up an analysis.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.