Vi har valt att studera huruvida Stockholmsbörsens sanktioner bidrar till efterlevnaden av Redovisningsrådets rekommendationer. Bakgrund till denna frågeställning är att det idag förekommer väsentliga avvikelser från RR:s rekommendationer och att det i samband med harmoniseringen av redovisningsnormerna inom EU, finns ett önskemål från Europeiska Kommissionen, om en likartad tillsyn med effektiva sanktioner i alla EU-länder. Vidare finns det inga straffrättsliga sanktioner vid avvikelser från RR:s rekommendationer. De enda administrativa sanktionerna som finns att tillgå utgörs av de sanktioner som är kopplade till Stockholmbörsen noteringsavtal. Syftet med denna uppsats är dels att beskriva hur sanktionerna på Stockholmsbörsen fungerar idag och dels att identifiera eventuella brister och problemområden som kan begränsa sanktionernas effektivitet.

This essay is a case-study of a phenomenon called ?ostalgie? which could be described as GDR-nostalgia. ?Ostalgie? is a compound of the two German words ?ost? (east) and ?Nostalgie? (nostalgia.) It is, like a similar phenomenon referred to as ?communist nostalgia?, a type of nostalgia. However, if one were to define ?ostalgie? as ?communist nostalgia? important aspects of the phenomenon would be left out.

The following essay is named The canonization of Joan of Arc, a Church political strategy or the creation of a national symbol? Joan of Arc, the French heroine of the Hundred Years War, was canonized as late as 1920, in a process that began already in 1869. In the following essay I am trying to work out if this canonization is a work of the Vatican in order to gain popularity in France after the breakup with the state in 1905. The Catholic Church had, since the French Revolution, faced difficulties withstanding its position of power in the presence of the upcoming Secularism and Liberalism and their growing public support. The Catholic Church had been fighting for its members and at the same time fighting the new ideas of Socialism, Communism and Liberalism.

One of the most distinguishing features for companies today is that they must have a close collaboration and keep up a good relationship with their suppliers. This is important for the companies chance of survival and for them to compete in their markets. This essay will discuss the subject of Scania?s long-term collaboration with their suppliers. The purpose of the essay in this case study is to analyze if a long-term cooperation with a supplier is of essence upon renegotiations of continued collaboration.

In this thesis I focus on the artistry and essential work, behind the scenes that storyboard artists have contributed to, since the early days of film history. The works I will focus on are the important phases of pre-planning of feature films and animated films. I theorize on the aspect of what makes a good story and how it is brought to life on the screen, as well as how the story is actually conveyed with this drawings. The hypothesis maintains the importance of storyboards, as well as defining their main purpose. Using a formalistic point of view and historical argumentation, I examine and compare five different directors´ use of storyboards and how their respective collaborative teams (i.e director of photography, production designer and story artists, editors etc) create each film´s particular nuances and cinematic expressions.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

This surveys hypothesis is based on the notion that all citizens have the right to access information of the municipality they live in. The aim of the study is to examine how residents of Vilhelmina municipality take note of the current information, and also how they would proceed to access information in the future. In order to conceptualise the results these following theories were used: digital divide, digital immigrants, digital native, uses and gratification theory, social capital, communications strategies and two-way communication. The survey is conducted with four focus group interviews and one separate interview with a person working at the municipal office. The focus groups were divided into age categories in order to see the similarities and differences between the groups' media habits and preferences of future communications.

Genom ökad användning på träningskläder har antibakteriella behandlingar blivit allt vanligare för den allmänna konsumenten. Dessa plagg marknadsförs ofta som antibakte-riella eller luktfria, men det som inte framgår är vilka ämnen som används för att uppnå den luktfria effekten. Vanligt förekommande är de behandlingar som är baserade på oorganiska silversalter. Medan leverantörerna av dessa produkter argumenterar för, argumenterar många miljövetare och forskare på bakterier emot antibakteriella produk-ter då dessa kan ha en skadlig inverkan på vår miljö och hälsa. Rapporten syftar till att ge större kunskap kring miljö- och hälsopåverkan vid användandet av textiler behandlade med silversalter samt till att analysera konsumenters inställning till antibakteriella kläder samt deras användar- och tvättvanor för träningskläder.

AimThe aim with the work is to investigate if outdoor life at an early age will contribute to a maintained interest as a grown-up, and what other reasons play a part in maintained/lost interest. Questions:? Are the people active within outdoor life/physical activity today?? How much time do the people devote to outdoor life/physical activity?? What factors during the growth, from preschool to grown-up, contribute to a maintained or lost interest in outdoor life?MethodSince we wanted to bring forth all eventual factors that may have effected the people in their physical activity today we chose to do a qualitative study using deep interviews. The investigated group consists of six former students, four girls and two boys, from the I Ur och Skur preschool Mulleborg. Today the respondents are between 20 and 24 years old.ResultsThe investigation shows that all respondents are active with some kind of outdoor life or physical activity today, but there is a difference in how much.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Within the Swedish school and the public library communities it is generally held as a truth that reading of fiction develops the empathic ability of the reader. This opinion is also expressed in political guiding documents for the school system and cultural sector. This paper's main hypothesis is that there is no assembled theoretic ground for the statement that reading of fiction develops the empathic ability. The investigation consists of two parts, the first being theoretical and the second empirical. Definitions of what empathy and reading is, are reviewed in the first part.

In this work we?ve been focusing on how to adjust educational computer games in order to make them suited for the educational context of upper secondary school. Our opinion and entrance to the study is that the related developers of the subject, in some ways, have failed to successfully combine and find the balance between the entertaining and pedagogical aspects in the games. Our main questions is which aspects in the games game developers need to take in consideration to satisfy the pupils, but also what qualities that is needed for them to function in their educational context. In order to do that we had to investigate the people of the target groups own perspective on what technological and social aspects in the computer games they assess as important.

Bacillus anthracis is the causative agent of anthrax, a serious and globally distributed zoonosis affecting a wide range of wild and domestic animals, invariably also humans. However, although known to humans since biblical times, much remains to be elucidated concerning the ecology and transmission of this bacterium. Of particular interest is the Bacillus anthracis spore, the uptake of which is the predominant way to contract anthrax and which is legendary for its resilience in the environment and thus crucial for persistence and spread of the disease. Hence, the aim of this study is to review the natural transmission of Bacillus anthracis and investigate potential means by which soil persisting Bacillus anthracis spores reach concentrations sufficient to infect susceptible hosts. When reviewing the literature, three different theories can be distinguished. Firstly, ?the incubator area? hypothesis suggests that favourable soil factors, possibly in association with amoebas, may constitute an environment supporting repeated spore-bacterium-spore cycling, thus increasing the local amount of spores.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.