Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

Syftet med denna studie är att mäta och analysera detaljhandlares uppfattningar om konkurrenshot utifrån fyra olika hypotetiska valsituationer, ett Choice Experiment. Urvalsgruppen bestod av cityhandlare inom ett geografiskt definierat område i Gävle stad i Sverige. Resultatet indikerar att cityhandlare uppfattar konkurrens mellan marknadsplatser i viss utsträckning. Dock indikerar resultatet att konkurrens uppfattas inom marknadsplatsen i högre utsträckning i jämförelse med konkurrens mellan marknadsplatser..

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

This thesis, drawing from several empirical investigations, reaches the conclusion that there seems to be a positive correlation between the level of democracy and the level of state capacity in Latin American countries. This correlation is explained by a hypothesis derived from Rational Choice Theory. With some important caveats, this conclusion is then applied to the discussion about democracy as a form of government. Within democracy, the thesis also offers an insight into different electoral systems and its possible implications, mostly on a theoretical level. The thesis only exists in swedish as of yet..

The purpose of this study is to understand how roman children and young people?s relations are to school and education from a family point of view.I have used a qualitative method and by means of that studied different information sources.  I have proceeded from two different theories: culture conception and categorizing. My first theory choice - Culture conception - represents a value of how we see the culture and the prospective of it.My second theory choice ? categorizing ? represents that we humans classify consciously or unconscious ourselves and others into categories, with the consequence that we understand the world by categorizing. Question I have proceeded from are: - Which roll does the family has for children and young persons from roman society? - Which expectations do children and young persons from roman society have from the family when it comes to education? Throughout my study I have come to the conclusion that roman culture looks differently upon boys and girls.

The aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.

The purpose of this essay is to study how parents of children with disabilities young people make their choice of support and service LSS. The study takes its lead from questions designed to determine which interventions parents use for their children. What parents think about today's choice and if satisfactory, or if they have other wishes. It is also about how parents experience the freedom of choice and participation in the selection of interventions. Furthermore how the parent discuss the topic of choice from childhood and parental perspective.

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 Swedish and Icelandic women's movements, the Support Stockings and the Women's Alliance both had the goal to change their nation's women politics. The goal was to increase the low representation of women in their parliaments and to highlight women issues on the political agenda. The essay shows that the most important reason behind the will to form a party, was a new issue being disregarded by existing parties, although there is a considerable interest concerning the issue amongst society. While a party was formed on Iceland the Swedish equivalence did not occur. Even though only one party was formed, both movements achieved the same results.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The thesis aims to increase our understanding about parents reasoning about the elementary school choice by studying which factors parents perceive as important during the decision making process and also by giving meaning to Pierre Bourdieu?s concept of capital through the parents perspective. The empirical material comes from seven BNIM-interviews made with parents, which has been analyzed according to the thematic field analysis.The results show that the parents are not especially concerned about making an active school choice. Stability, closeness, friends, rumors, development and adaptability to the reality are the factors that are perceived as the most important in the decision making process. The school choice has a limited meaning as an investment in social capital, from Bourdieu?s perspective.

This essay is a qualitative study on quasimarkets in the field of home-help service. The main purpose of the study was to describe and analyze the function of costumers choice from elderly persons point of view. The quasimarket in home-help service of Solna stad has served as an example. The questions raised in the study concerned the elderly costumers opinion of the information about the different producers, what had influence on their choice, their attitude towards the freedom of choice, and their ability to act as consumers on a quasimarket.The method used was qualitative semi structured interviews. A majority of the elderly consumers appreciated the possibility to choose producer of home-help service.

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

The aim of this paper is to look into the occurrence of home schooling by choice in Sweden. It examines the subject of home education in order to provide an informative overview. It also looks into the legal aspects of the matter to see whether freedom of choice is an issue here when it comes to choosing a certain type of teaching for children of compulsory school age. A further purpose is to provide a comparison of home education in Sweden and in other countries such as the United States, England and Norway.In order to do this we have carried out a secondary analysis of previous research and have also interviewed teachers as well as people with experience of home educating their own children. To accomplish this, we had to look to England for literature and home educating families as home education is a much more common practise in England.The result of this paper strongly indicates that home schooling is not only a legally viable option to traditional schooling, both in Sweden and the other countries concerned, but that it is also a trend that is expected to increase.