This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

Vi har i denna studie valt att besöka en ungdomsteatergrupp, på en kulturskola, i deras arbete med uppsättning av Shakespeares pjäs En midsommarnatts dröm. Genom observationer och intervjuer har vi undersökt hur de, ungdomarna i gruppen och deras pedagog, förhåller sig till genus samt om och hur könsroller uppstår i gestaltandet på scen. Vårt syfte med uppsatsen är att undersöka deltagarnas gestaltande av karaktärer i teatergruppens pjäsarbete och ta reda på om och på vilket sätt könsroller uppstår. Samt få en större inblick i hur dessa ungdomar förhåller sig och/eller uttrycker sig kring genus och hur det i sin tur gestaltas på scen. Vårt syfte är även att se vilka eventuella konsekvenser deras gestaltning kan leda till. I vår litteraturdel redogör vi bland annat för begreppen kön, könsroll och genus.

The aim with this study is to examine how students and teachers value source criticism. Partly, this regards how teachers practice this in their teaching and how students work with it during lessons ? but also how students value source criticism in situations where the teacher not has pointed out that this topic is part of the actual assignment. Moreover, there is a focus on investigating how students who are critical of the sources take this into account in their daily lives; for example, when they surf on the Internet or when they discuss news articles or other media. This essay is based on interviews with students and teachers, using a qualitative method. The results of this study show that both students and teachers find source criticism to be of major importance.

The European Council agreed in 2008 on a climate and energy package to combat global warming. This package is valid for each EU member country and means that greenhouse gas emissions must fall by at least 20% and the EU's energy use to 20%, consisting of Renewable Energy in 2020. The Swedish Government has set stringent climate and energy with the intention to set an example for the rest of Europe. For example, renewable energy sources account for at least 50% of energy use and our climate emissions to fall by 40% by 2020. A combination of these goals and a steadily rising oil price has led to an increased demand for wood fuel in the form of such branches and tops.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.

The NIPF (Non Industrial Private Forest) owners in Sweden have very differentiated goals and needs with their forest. They have different backgrounds and some of them live at their forest estate while other live in an urban environment, and some are economically dependent on their forest estate while others are not. The heterogeneity among these forest owners creates problems for market actors that want to aim marketing messages to catch their interest. This is the problem background to the task that was provided to us as an investigative masters thesis for us. Their request was a plan for ensuring a successful marketing towards different segments of the NIPF owners. We commenced with a literature study based on market information and previously carried out similar investigations. We summarized the most important market information from the literature and created some hypotheses regarding goals and needs of the NIPF owners.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

The purpose of this thesis was to study how preschool teachers interpret the values of the preschool curriculum that relates to culture and how the teachers describe how they work with these values in their professional practice. The study is based on social constructive and discourse analytic perspectives. I have studied how preschool teachers construct the concept of culture and the values of the preschool curriculum through a specific way to describe this. A specific way to talk about something is called a discourse. In other words I have studied preschool teachers expressed discourses about culture and their professional practice with the values of the preschool curriculum.To study this, I've done interviews with four preschool teachers.

Jag har ordnat min portofolio enligt nedan. Det är inte alldeles lätt efter att ha arbetat med olika projekt i 22 år. Jag har valt dessa tre projekt utifrån olika kriterier.1. Skara DomkyrkaParallellskiss 1996. Jag var en av fyra arkitekter i projektgruppen.

The purpose of the thesis is to demonstrate how high frequency trading affects the stock market. The growing high frequency trading is affecting the game plan on the financial markets and concerns have grown about the high frequency users intentions with their business. It is difficult to receive an overall picture of the subject because the lack of previous research and even the research that exist do not show the entire picture. The thesis contributes to the research through a comprehensive picture of the present debate as well as the previous research through a literature study. Our results showed that high frequency trading provides liquidity to the market, there is a statistical connection between high frequency trading and volatility, no price manipulation is being used and there is a need for a supervision of the high frequency trading..

Background: Mathematics is a subject that many students perceive as difficult. In recent years, results in mathematics declined, while many students have difficulties in the subject of Swedish. However, there is not much research on the relationship between difficulties in mathematics and language weaknesses.Purpose: The purpose of this work is to find out what role the advocate competence of learning opportunities for the students to understand mathematics. A further aim of this work is to find out how mathematics is verbalized and individualized in preschool and find out how teachers in those classes describes how they work to verbalize and individualize mathematics.Method: The purpose is answered by observations in preschool and interviews of the teachers working in the observed classes. The empirical data are discussed and analyzed with theories related to children's learning and literature of mathematics and language.Result: The results show that mathematics is extensively verbalized in preschool classes.

As a result of directives from EU, with the ambition to reach environmetal goals, The German organisation Passivhaus Institut has defined a passive house. A passive house is a building that is very energy efficient and makes a small impact on the environment. The energy from the inhabitants as well as the appliances & fixtures in the building should equal the energy that is required to heat the building. A Swedish version of the passive house definition has been defined, taking into account the climate conditions and the difference in building regulations.This thesis is a request from Skanska on how it can improve and develop an ongoing passive house project, involving an infant school. The intention of this thesis is to identify difficulties & display potential development areas for infant schools.The method of research conducted is as follows: interviews of clients, ventilation consultant, consultant for heating system and an energy calculation consultant, an inspection of the infant shcool in process, investigation of completed infant schools and a study of relevant literature.From this research it was found that it is difficult for infant schools to pass the criteria for passive houses. The conclusion of this thesis provide several guidelines on how to improve the outcome of existing projects & the steps needed to be taken for future development in this area..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Concerns for the environment and our impact on it are becoming more prevalant; however, we rarely act accordingly. Consumers mainly choose products based on perceived personal benefits despite the environmental motives that increasingly affect them. The purpose of this thesis is to identify the major drivers behind the purchase of ecological wine. A quantitative study was conducted, using Theory of Planned Behavior (TPB) as an initial starting point. The subsequent model was then completed with three variables: environmental concern, feelings and word-of-mouth.

Den här uppsatsen handlar om religiösa friskolor i Sverige och den ska genomföras enligt en viss teori och modeller skrivna av Maria Klasson Sundin, teologisk kandidat och doktorand i religionsfilosofi vid Uppsala universitet. Uppsatsens syfte var att förbereda och framställa en plan för en djupare studie av religiösa friskolor. I uppsatsen användes flera filosofiska perspektiv på religionsfrihet, mångkulturalism och religion som ideologiskt styrmedel. Regeringsmakten och Skolverkets skrifter samt debattartiklar analyserades enligt Sundins modeller. Slutligen fördes en diskussion om en lämplig metod för att genomföra huvudstudien, detta för att få fram ämnets komplexa karaktär..