The aim with this thesis was to acquire an understanding for how individuals handle the feeling of shame in connection with cultural consumption. In order to capture the feeling of shame we developed an interview method called the Backstabber interview technique. We found that the Backstabber interview technique successfully triggered feelings of shame in connection to cultural consumption, which made it possible for us to study the handling of shame. We found that our respondents tended to use different forms of Accounts in order to handle the feeling of shame. We categorized them into five Accounts with relating sub-Accounts.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the Accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the Accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the Accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? Accounts be audited.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the Accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the Accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the Accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? Accounts be audited.

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of Accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

"The Value of Knowledge - Towards a Virtue Epistemological Position" The classical question, first posed in Plato's Meno, concerning the value of knowledge constitutes the starting point of this essay. Value analysis has long been neglected in epistemologist's Accounts until its re-emergence with the tradition called ?virtue epistemology?, in particular with scholars following Ernest Sosa. Like virtue ethics virtue epistemological Accounts changes the focus from the object to the agent, i.e. from knowledge to intellectual virtue.

Since the Bruntlandreport was published 1987, companies have shown their environmental commitment through an environmental account. Companies started these Accounts because their rivals started having them and today most large companies have a environmental account or sustainable development report. The information given by the companies have been seen as slanted, and others see it only as a part of the image production for the companies. There have been several investigations of the stakeholders of environmental reports and it is not clear who is the primary stakeholder, in other words who actually reads them. All different stakeholders have different views of what an environmental account should encompass.

The purpose with this thesis is to illustrate companies? way of using Key Account Management in the organization. We developed the four following research questions: Why do companies choose to use Key Account Management? How do companies identify and choose their key customers? How does a key account manager work? How do the skills needed by a key account manager look like? The results showed that KAM offered several important benefits, mainly of economical characteristics. Identification of the key Accounts was mainly conducted through certain economical criteria the customers had to fulfil.

This thesis deals with the question of how and to what degree Swedish history books for schools changed between the early 20th century and the 1960s. The theoretical foundation for this study is a perspective which treats historical Accounts as narratives, bringing meaning and orientation to the present. According to this perspective, historical Accounts may be divided into four different types of narratives, traditional, exemplary, critical and genetical. The basis for this division is how the narratives use the past to make the present understandable.The following conclusions are reached:That Swedish history books for schools have changed less, and in a moore gradual way than those dealing with general history. There is a growing use of genetical narratives at the expense of mainly exemplary ones.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated Accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual Accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual Accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated Accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

During our teacher training, focusing on history and Swedish at further education level, we have noticed a discrepancy in the way history is portrayed in further education and higher education literature. Accounts of historical ideas, events and developments have often wrongly been depicted as non-gender specific, that is, of equal relevance to both men and women. To what extent is it made clear in further education textbooks that Rousseau?s treatise on education was exclusively aimed at the male gender, and how are the gender-specific aspects of his ideas described? What role and space are set aside for women in the Accounts of the struggle for the universal right to vote in Sweden at the turn of the century in 1900, and how is the unions? initial exclusion of female workers portrayed? Focusing on the above historical events and developments, this study aimes to examine whether or not gender-specific issues are described as gender neutral in a selection of history textbooks for further education published in Sweden between 1982 and 2003..

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated Accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated Accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

Today all private corporations are obligated by statutory audit. The government of Sweden appointed an investigation to conclude if the audit should be statutory or not. The investigator presented on the third of April 2008 a report (SOU 2008:32) that suggests abolishment of the statutory audit for approximately 97 % of all private corporations in Sweden. This will result in certain effects on the banks credit rating because of the fact that the banks trust the audited Accounts to have been audited by an independent audit.The most important in the banks credit rating are: personal judgement, business concept, business plan and repayment ability. The banks also use the private corporations audited Accounts in its credit rating.We conducted a case study by interviewing four bank officials in different banks in Skövde and Tibro.

Purpose: To examine how video-game releases affect the share price, and if video-game reviews have any impact on the share price of gaming corporations. Method: A quantitative deductive research approach is applied with event study methodology used as basis. The investigated companies were the five largest gaming companies listed on the U.S. NASDAQ exchange. A total of 29 video-game launches and 85 reviews where examined.  Theory: The study is based on The Efficient Market Hypothesis, Agent Theory, Public Relations Theory, Nextopia and previous research.Results: The result contains 114 observations in five companies.

The school can be seen as a place that reflects the wider community. Here is a school welfare officer an important representative of the school social work. The main subject of our study is to clarify how the school welfare officers? talk about documentation in the individual meeting with the pupil. Through individual interviews with five school welfare officers in elementary schools in three municipalities in the southern part ofSweden, we have attempted to explore these main research question.In addition to qualitative interviews we have accomplished a survey study that included 178 school welfare officers throughout the country.The result of our two studies demonstrates the school welfare officers? free work where the choice to document or not is wide.