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.

Several studies shows that dietary supplements do not have any proven effects on health, yet these supplements are increasing in sales. The study aims to find out what attitudes and knowledge people involved in physical activity have towards supplements and which factors influence them to buy supplements. How these factors differ between men and women was investigated. The study is based on answers from 100 collected questionnaires from people who are physically active at several gyms. Of those who participated in the study, 56 percent were men and 44 percent were women.

How Affected are the sugar production in Mozambique and Tanzania by EU sugar regime? What does the EU sugar reform constitute in these countries?Using theories regarding free trade and anti-free trade, I am able to answer these questions. The aim of this paper is to study how the various sugar agreements with EU affect the sugar production in Mozambique and Tanzania. Therefore I am using a method called a most similar system design in this comparative case study. The conclusion is that the EU sugar regime is the main reason to how the sugar productions in developing countries are.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively Affected regardless of industry. The Portfolios developed in the same direction during the time period..

This thesis intends to analyse conditions for a successful implementation of consociational democracy, as a democratic model in Afghanistan. The lack of critical reviews regarding the democratisation-process in Afghanistan initiated the purpose of this study.Lijpharts democracy model was used as the basis in the comparative study. Along with empirical evidence regarding how the complex process of democracy in Afghanistan is progressing, the study investigated whether the identified conditions occurred or not.The choice of which democracy model to use can be crucial for the democratic possibilities to even survive and become established in conflict-Affected communities. The principle of consociational democracy is that it is an empirically based normative model that aims to organise the state in a way that works against the risks of majority domination and oppression against the minority.The empirical case study revealed that a majority of the conditions were not met, which then can counteract the possibilities for consociational democracy in Afghanistan. The study has critically examined the prospects for the success of consociational democracy in Afghanistan, and it can be assessed that there is a limited probability for a successful applying of this model..

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

The aim of this study is to examine the experienced life situations of siblings growing up with a brother or a sister diagnosed with autism. The study is qualitative and therefore suitable to the purpose of studying the informants´ own experiences. Three women and one man, aged between 18-24 years, were interviewed through chatt programs on the Internet. The constituted perspective is phenomenological and the analysis were made by identifying meaning units in the text from the interviews. The theory used to interpret the result is systems theory and more specifically the structual family therapy by Salvador Minuchin.

Portable is a project with its starting point in plastic bags, how they negatively affect our planet and how people´s patterns of behavior and qualities of life are Affected when people try to live more envi¬ronmentally friendly. Now we have reached the point when peoples way of living and consuming in the western world has to change. This is nothing new and we can now see that sustainability is start¬ing to get attention in every area.Today plastic bags are used on average for 12 minutes. Only one out of 200 is reused, and then only once . This is not sustainable at all.

In today s society, services are becoming more and more important. They are however, partly because of their immaterial nature, separated from traditional merchandise, why the marketing and producing of them differs. Quality errors in a service are often difficult to discover before the service is brought to a customer, since the producing and consuming of it often takes place simultaneously. Quality errors in a service process are called service failures or in Swedish tjänstefel. Nevertheless, with an effective service recovery process, dissatisfied customers can be turned into satisfied ones.

This paper investigates and explains the existence of different governance structures in the Swedish film industry. Using a theoretical framework of transaction cost economics, it is shown that trust follows from frequent production projects, affecting the distributors? control of producers, cinemas, video retailers and television. Control becomes more flexible, informal and less time consuming. Furthermore, the control of the distributors? relationship with television and cinemas proves to be multidimensional and Affected by transaction activities, as well as by demands from previous parties in the value chain.

This qualitative study examines if an interest in soccer can give the same meaningfulexperiences in a person's life as a religion would. Five soccer fans were interviewedregarding the meanings and impact of soccer in their lives. Two theories in the fields ofsport and religion were used to analyze the data: Antonovsky's sense of coherence (SOC)with its components meaningfulness, manageability and comprehensibility and Heelasand Woodheads "life-as" and "the subjective-life? derived from the concept "thesubjective turn". It was concluded that the interest in soccer Affected the respondents?views of life.The respondents? personal identities were strongly associated with groupmembership, meaning that their interest in common with others was perceived to makeeveryday life meaningful and manageable.

The aim of this study is to investigate and analyze the potential effects on a number of social workers that may arise from listening to stories of domestic violence, and how these social workers deal with the potential effects. The study is based on qualitative interviews with seven social workers that work with domestic violence. The theoretical perspective that we used was the theory of coping. The results of this study have indicated that the respondents have been Affected of listening to the stories of domestic violence. Examples of different impacts that the work has had on some of the social workers is that they avoid movies and/or books with elements of violence, they are more aware of the domestic violence in the surroundings and there has also been changes in their cognitive schemas.

The aim of this study is to analyse how pornography is used in the American comics X-Men, published by Marvel under the authorship of Chris Claremont.I have applied Butler and MacKinnons theories about pornography as a performative speech, to this special art form. I have also investigated how censorship has influenced the comics evolution and whether it has Affected the way women and sexual and ethnical minorities are represented. To corroborate how these theories apply, I have analysed three main female fig-ures in The X-Men comics - Storm, Phoenix and Shadowcat - and I have tried to identify how they relate to existing stereotypes.The conclusion of this essay is that the women characters in X-Men break the existing stereo-types and create new implications. This reinforces Butler?s theory about the possibility to re-verse hate speech and diminishes MacKinnons perspective of pornography as an imperative..

This literature study deals with the pig industry and how group size and available floor area affects the animal welfare and the production results. It shows that both the pigs? welfare and production result can be Affected negatively if the environment seems stressful for the pigs, and if they are housed in a narrow area. If the pigs are being exposed to either physiological or psychological stress factors their immune system can be decreased and the growth can be impaired. Influence by the social status of the pigs is also reviewed.

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.