Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

Abstract The main aim for this research is to come to an understanding for why young people choose to apply for the machine program when the time comes for the students to make their choice of upper secondary school program. The second aim for this research is to try and come to an understanding on how to make the machine program more interesting for future students to apply to.  The method of this research is quality method with the usage of interviews. With a total of six students in the first grade going on a school in the middle part of the country I tried to get answers to my questions. There are many things that affect students when they are facing what gymnasium program to choose and a very common answer by students in this study is that friends and work after school are some of the reasons for why students choose, for example, the machine program. The study also shows that parents has less influence of the students choice of gymnasium program and in fact, all students in this study made the choice to pick the machine program as their gymnasium program, but not always the machine program as their first choice. With the comparison of similar studies with my study the results are often in line with what other scientist have come up with.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

AbstractHerbivores can be classified into either hiders or followers depending on their postpartum behaviour. The two behaviour types affect the spatial relationship between the mother and her infant. Goats are seen as hiders, although the environment plays a central role when it comes to the behaviour. Therefore, in the first part of this study the aim was to investigate how the goat kids? spatial relationship changed in the transition from indoor housing to pasture.

The purpose of this essay has been to study if the social services adjust the choice of institution to every juvenile's need of care. If the choice of institution isn't adjusted to the juveniles the institutional placement can become a way to store them rather then treat them.To accomplish the purpose of the essay we have interviewed ten social workers with different worktitles and positions. We have delimited the study to three swedish communities with varying sizes. We have analyzed the material with Bourdieus theory of "field" and "doxa" and Antonovskys theory "a sense of coherence" (SOC).We came to the conclusion that the social service adjusted the choice of institution to the juveniles needs as much as possible. Although there are a couple of factors that some times makes the best choices impossible.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

Studier har visat att frivilligt barnlösa individer stereotypt har betraktats vara olyckliga och otillfredsställda, något som inte har fått vetenskapligt stöd. Syftet med den här tvärsnittsstudien var att undersöka om det föreligger några skillnader i livskvalitet och livstillfredsställelse mellan frivilligt barnlösa personer och föräldrar i den svenska populationen. Forskningsfrågan undersöktes med en enkät som bestod av självskattningsskalorna QOLI (Quality Of Life Inventory) och SWLS (Satisfaction With Life Scale). 130 deltagare genomförde studien varav 54 är frivilligt barnlösa individer och 76 är föräldrar. Studien visade att det inte finns några signifikanta skillnader mellan grupperna med avseende på livskvalitet och livstillfredsställelse.

Abstract Before the choice of upper secondary school in the ninth grade, young people need to have knowledge of themselves and the world. In this tough choice, the parents are the main support. The supporting role, which are their thoughts on how much they influence in their children?s choice of study? Based on these issues, we seek the answer to the question; which vision have the parents on their involvement in their children's choice of upper secondary school? Which visions have the parents on the impact on their children's upper secondary school? Do the parents think that the children's upbringing has influenced their choices? Young people's career decisions take place in interaction with their parents and with very different cultural, economic, social and symbolic capital. The concepts are Pierre Bourdieu's theory that intends to be our toolbox for this thesis.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

En förutsättning för att kunna förhindra att terrorattacker utförs är kunskap om de bakomliggande motiven och drivkrafterna. Om vi känner till de bakomliggande motiven och drivkrafterna finns det möjlighet att kunna påverka dessa faktorer och därigenom minska risken för nya terrorattacker. I den här studien undersöker jag omcollective action frames och rational choice teorin var för sig eller tillsammans kan förklara orsakerna till terrorism. Fram till idag har den strategiska modellen varit den mest använda teorin för att förklara orsaker till terrorism. Modellen utgår från rational choice teorin men har avgränsats till att enbart hantera politiska faktorer, vilket har kritiserats.Kritikerna menar att människors känslor har en betydelse för deras handlingar.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The purpose of this essay has been to identify a couple of different factors that matter when a teacher chooses method and raw material for teaching his students. The person interviewed is a man, whose lesson I also observed. The result shows that there are several factors of great importance for his choice. My conclusion of this is that this teacher?s choice depends on the school as institution with all the people that operate there, the composition of the students and the school?s curriculum, but this teacher?s pedagogical basic view also has a great importance for his teaching..

This study was carried out at Luftfartsverket (LFV Group, SwedishAirports and Air Navigation Services), AstraZeneca and Svenska Spel. The purpose of the study was to examine and compare how these companies work towards becoming, and maintaining to be, an employer of choice. Facts were sought about the companies and their work to become an employer of choice.To get a discerning and profound picture, a qualitative method with semi-structured interviews with twelve key persons in this work was conducted. The method Interpretative Phenomenological Analysis (IPA) was used for analysis.The results showed that an amount of factors have an input on how attractive the employer is. Common were compensation and benefits, competence development, leadership, information and health-related activities.

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.