What drove me to write this paper is the will to  examine if there is a philosophically and scientifically viable  alternative foundation for an objective morality other than what we like to refer to as "God". The  American philosopher and neuroscientist Sam Harris presents in his book The Moral Landscape a thesis for an objective morality based on science in which he states that  science can determine human values. The purpose of this paper is to perform a theoretical trial of The Moral Landscape, examining Harris' thesis and it's relations to the philosophical obstacles that stands in its way, these being mainly the famous philosophical principle "Hume's Law" and G.E. Moore's "Naturalistic Fallacy and Open Question Argument" and thus will serve as my main theoretical foundation. The results of my study was not conclusive since Harris in fact doesn't succeed in bridging the gap between facts and values on a scientific ground.

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

Den här uppsatsen undersöker vikten av fyra av Disneys 12 animationsprinciper i ansiktsanimation för 3D. De principer som undersöks är Anticipation, Followthrough and Overlapping action, Appeal och Secondary action. Detta prövas genom att först skapa en originalanimation, där alla Disneys animationsprinciper används, och därefter skapa fyra ytterligare, separata, animationer där en av detidigare nämnda principerna tas bort. Dessa animationer visades sedan för sex testpersoner som därefter fick svara frågor i en intervju. Det märktes tydligt att alla av de fyra testade principerna är viktiga för en animation, dock var avsaknaden av Appeal eller Secondary action tydligast..

Traditionally, it has been argued that companies are only responsible towards their shareholders, to maximize the profits. But lately it has changed into another way of responsibilty. It has become of great importance to demonstrate sustainable long-term values for stakeholders to identify with. This thesis aims to clarify the banks? definition of responsible investment and what criteria they assume when talking about such kind of investments.

Den här studien undersöker hur förutsättningar för lärande förändras genom digital humanities.Utgångspunkt för lärande hämtas ur designteoretiskt multimodalt perspektiv. Teoretiskutgångspunkt för att uppnå förståelse inom digital humanities är hermeneutisk teori. Studien hargenomförts med den öppna metoden litteraturanalys och analyserar antologin DigitalHumanities Pedagogy: Principles, Practices, Politics. Studien belyser digital humanities utifrånolika kunskapsskapande aktiviteter inom lärande och hur lärande kan främjas genom digitalaverktyg och inlärningsmiljöer. Studien belyser exempel på hur digital humanities ställer nyakrav på undervisning och den lärande samt att digitala öppna universitet med fri tillgång tillmaterial och undervisning, förändrar förutsättningarna för institutioner..

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

This study focuses on an analysis of three text books in English, Prime Time, Second Time, and Third Time, written for Swedish pupils between grade seven and nine. The main focus of the study is to investigate to what extent the books may be considered to follow the steering principles of the Swedish education system. The theoretical backbone of the essay is centred on the construction and maintenance of stereotypes, and is written from a social constructivist point of view. In this context, I also reason around power relations and norms in the Western society ? arguments which I, in the main analysis, apply to the books in question.

Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.

The purpose of this Master`s thesis is to examine if the pur-chase of media in public libraries reflects the library's role in society. Two questions have been posed: ? What view of public library's role in society is reflected in the purchase of media? ? What principles guide the selection of media in public li-braries in Sweden? In order to investigate these questions, we used a question-naire that we sent out to a sample of 120 public libraries in Sweden. The analysis is based on a theory of three ap-proaches to the role of the library developed by Douglas Raber. The three approaches are the conservative approach, the populist approach and the social approach.

This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.

The purpose of this essay is to examine the origin of generalized trust. We compare existing theories on trust to determine what approach is more fruitful in explaining the prevalence, or absence, of trust. Our conviction is that trust should be viewed as an interaction, rather than a disposition or a rational choice. The sample is based on the countries of the OECD. In total, five different hypotheses are tested: i) that generalized trust is created by equal distribution of income, ii) that generalized trust is created through monitoring of the state, iii) that generalized trust is created through rule by law; iv) that generalized trust is created when the welfare apparatus is guided by principles of universalism; or iv) that generalized trust is created when the state integrates trust networks.