Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This study is about the preschool environment. Earlier studies show that preschool environment affect children?s development and learning. This study will exemplify the perspective of active preschool teachers of how they see at preschool play environment. The aim of this study is to bring insight and understanding on how preschool teachers see upon their play environment and the play that occurs.

Through a quantitative examination, 26 pedagogies in the pre-school activity answered a few questions in an enquiry about outdoor education. The purpose with this examination was to find out what pedagogies think and apprehend about outdoor education, and also if the "education plan" is in their minds during outdoor activities and if they see them self´s as competent in nature studies. They have also answered questions whether they think that they have good outdoor environment that stimulates children´s development and learning and if there´s any forest that they visit on regular basis.The pedagogies think that during time spent outdoor, it´s the motor skills that are best developed. All of the pedagogies mentioned above think that they need to get more educated in nature studies and also that pedagogies attitude towards time spent outdoors affect the children. They do not think about the goals and intentions of the "educations plan" all the time.

This thesis is a study of social movements and their possibilities to effect politics by infuencing values in society through framing. I've looked upon social movements from a functionalistic-structuralistic perspective, as if they were carriers of values from people that otherwise won't be represented in the political life. The values that the social movements are struggling for can affect both the opinion and the decision-makers since the social movements in an active way are trying ti influence the society. The thesis examines the political opportunities that social movements hav to mobilise and grow. I have looked at different factors that either improve or make the political opportunities worse.

Fusarium graminearum is one of the most important pathogens on cereals and causes major crop losses around the world. The most cultivated cereal in Sweden is winter wheat. F. graminearum produces both sexual and asexual spores for dispersal. Multiple factors affect the production of these spores.

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 aim of this study is to identify factors, which decide wheter you choose to commute with bicycle to work in the winterseason. The study is conducted in Umea, in the norhtern part of Sweden. The study is based on 509 answers from a webbased survey, conducted on municipal employees. The study has investigated which factors that affect different commuting groups from a gender perspective. The groups, which has been compared is motorists, wintercyclist and summercyclists.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

Sociala medier har ökat lavinartat sedan internet nådde människors hem under  90-talet. Enbart det sociala mediet Facebook har  243 miljoner användare i Europa. Sociala medier har även blivit ett primärt val för de flesta användare för interaktion med varandra. I en värld där informationsflödet och varje relation är konstant uppmärksammades en brist i hur sociala medier interagerar med användaren. För att undersöka hur individer upplever notifikationerna i sociala medier användes grundaffekterna av Silvan Tomkins som kompletterades via en litteraturstudie.

The purpose of this study is to explore how different discourses about risk linked to HIV prevention is likely to affect the decisions on the distribution of state funding for preventive activities aimed at 'men who have sex with men' (MSM). This by making qualitative interviews with principals that have an impact on this decision. Using a discourse analytic approach, based on both theoretical and methodological foundations, I investigate the discursive constructions of risk of HIV linked to certain groups and behaviors. MSM is found in the material placed into two different formations of groups, on one hand by the behavior on the other hand on the basis of identity. The identity position is organized discursively from a ?victim? position while MSM provides an "operator" position.

Health and fitness are two controversial and not easily defined topics that affect people in our modern society every day. We believe that we can find a link between individualism, globalization and the stress concerning weight and appearance ideals. Our bodies have turned into a popular subject for the media, and there is no indication that the interest will decline. As the world gets more artificial, "natural" ideals are getting more attention, such as the concept of a strong and healthy body. But there is also a downside, for example with health issues such as cardiovascular disease increasing following the birth of high-fat diets.

This thesis studies the concept of balance in the management control systems (MCS) of a small Swedish company within the IT-sector. The aim is to evaluate the importance of balance and dynamics in MCS and investigate which factors affect them. The frameworks used are Simons (1994) four levers of control, and the five-factor model for balance and dynamics by Mundy (2010). The small IT company - the object of the case study - has grown extensively in the last years and needs to develop more formal MCS without losing efficiency and creativity in their fast-moving industry. The case study reveals that balancing MCS is important also in smaller companies with less formal MCS.

An increasing number of health problems in the population and an uneven distribution of health between different groups in the society, have been identified as a problems and has therefore been put on the political agenda in Sweden. Thus, the purpose of this thesis is to estimate and discuss the significance an individual?s behaviour, in a number of areas, has on his/her level of health.The empirical material for this thesis is taken from a nationwide inquiry conducted in 2004,which was called ?Hälsa på lika villkor?? (Health on equal terms?) The material used consists of the answers and records from individuals living in the administrative district of Kronoberg. 9972 individuals were included in the sample and the answering frequency was 63,2%. To map and analyse the material, which was done mainly through crosstabs, chi-square tests and logistic regressions, the statistics software SPSS 11.5 was used.The parameter used to measure the health level is the individual?s own perception of his or her general health.

In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished.

The purpose of this essay is to examine the approach of the EU towards the reform efforts of Turkey and Bosnia and Herzegovina in the countries ambitions for EU memberships. The question formulation of the essay is whether there is differences in Turkey?s and Bosnia and Herzegovina?s qualifications for an EU-membership from an EU perspective. In order to better answer the question, we use two part questions. One is about the criterias and qualifications that need to be met in order to get a membership.