The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The aim of this study is to examine how preschools contribute to the forming of identity in children, with a specific focus on the quiet and socially withdrawn child. How do the teachers describe the quiet child and the socially withdrawn child? Are there any opportunities for children to be quiet/withdrawn in preschools? These questions have also been analysed from a gender perspective. The method chosen is qualitative method. Nine preschool teachers from two Swedish preschools have been interviewed.

This essay is about the principles and rules that control persuasive computer games. The term persuasive games mean computer games, video games and other similar artifacts that are produced to shape opinion. The rhetorical scholar Ian Bogost at Georgia Tech claims that this kind of games mainly get their persuasive power by using procedural rhetoric and that games as a medium gives special conditions for procedurality.  By procedural rhetoric Bogost means an argumentation that is based on rules and choices, as opposed to texts, movies and images. (Bogost 2007). Bogost describes these procedures as quite specific for games and claims that they differ qualitatively from ?ordinary? rhetorical arguments even if they just as other arguments work by establishing enthymems.

Study objects: Three different productions companies which the authors have chosen to be anonymous. Purpose: The purpose with this study is to examine why production companies choose to use 3D-animations in television commercials, and what different kind of aspects affects their decisions. Theoretical: The theoretical chapter reviews the history of 3D-animation andtelevision commercials and other fields that will be relevant laterin the analysis and discussion. Method: A case study has been made on three different companies, two of the companies are active in post-production and the other one is active in the consulting area. Data was collected through semistructured interviews with two of the companies.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

The private forest owners play a key role in the supply of round wood to the Swedish forest industry. Today it is a keen competition between forest companies about the wood from private forest owners. In order to get access to the wood from the private forestry you need to be an attractive collaboration partner, who can offer long-term collaboration, service at top-level, and acting for good prices to the forest owners. This work aims at analysing the situation on the market today. It gives Sveaskog purchase department a good view of the forest owners? opinion in general about the existing purchase activities. Forestry service level and timber prices are determining factors for a successful relationship between forest company and forest owner.

New technology and urban sprawl have resulted in almost half of the population in Sweden being insufficiently physically active. The sedentary lifestyle causes heart- and vascular diseases, diabetes, high blood pressure, cancer, stress etc. in the population. One of the biggest priorities in the society is to promote more physical activity. Through literature studies and a questionnaire this paper will examine how we can design the built environment in order to promote physical exercise and if we can change the sedentary lifestyle with a outdoor environment that invite physical exercise. There are both internal and external factors that have importance for people?s physical activity.

This essay is about exploring the rhetorical business negotiation process. The aim has been to find out how skilled salespeople stand out, and what rhetorical means they use to convince the other party. For this study, a qualitative research interview was applied and altogether five vendors in three different industries were interviewed. The fundamental theory of the essay is based on classical rhetoric. From that I have chosen the specific parts that I have found useful to discuss negotiation and sales processes.The results show that there is not a one single rhetorical approach that is essential to convince the other party.

This report is founded in lack of knowledge concerning the design and layout procedureduring a new engine room construction.The prime question is how the engine room takes its form from idea to construction and whathappens in between. We want to give the reader a better understanding in how the work isdone and why it is designed the way it is concerning layout, ergonomics and safety. Duringthis report we will enhance the knowledge concerning regulations and rules that are of greatsubstance such as SOLAS, Swedish Sjöfartsverket and IMO.By contacting the parties involved in the process in newly designing a vessel and its engineroom, we will assume their approaches and experiences. We will study the work progressfrom planning to construction of a vessels machinery spaces. We will with the help ofinterviews with interested parties get an idea of the approach and also compare the finishedproduct a bit depending on company size and resources.The investigation resulted in a good basis for how a ship engine room design takes shape andwhich aspects are taken into account, however, we found that the existing rules concerningengine room layout was very vague and was seen as the most recommendations.

The title of this thesis is ?Accessible Landscape - boardwalks in nature areas?. The main purpose of this thesis is to show how you can increase the accessibility for disabled people by constructing boardwalks in nature areas. The platform for the thesis is a study of litterature on boardwalks, accessibility and disabilities. After defining these terms I made three excursions to three different locations in the south of Sweden. During the excursions I evaluated the boardwalks situated in each of the areas through preferences such as the construction of the boardwalk, its design and the accessibility. After the excursions I interviewed managers of the areas I visited, and people working with disability questions in the municipalities where the excursions took place. To know how to make a boardwalk accessible you need to have knowledge about certain concepts, rules and recommendations. My thesis deals with aspects such as: *Accessibility *Disability *Rules and recommendations when building boardwalks *Real life - evaluation from the excursions and interviews with the managers The result shows that accessibility is a hot topic in Sweden and a lot of improvement is being done with fi nancial support from the European Union.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

This thesis focuses on politically active women within The Swedish Social Democratic Women?s Association, also known as S-women. By applying discourse analysis to interviews with active s-women and to meeting conversations between the association?s members, the study approaches ideas of feminism, feminist politics and political commitment. ?Solidarity? ? the central concept of the labour movement ? serves as the point of departure for a feminist discussion about class, gender, ethnicity and age/generation.

Study objects: Three different productions companies which the authors have chosen to be anonymous. Purpose: The purpose with this study is to examine why production companies choose to use 3D-animations in television commercials, and what different kind of aspects affects their decisions. Theoretical: The theoretical chapter reviews the history of 3D-animation andtelevision commercials and other fields that will be relevant laterin the analysis and discussion. Method: A case study has been made on three different companies, two of the companies are active in post-production and the other one is active in the consulting area. Data was collected through semistructured interviews with two of the companies.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.