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.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.

Larvae of Lepidopteran Manduca sexta and Spodoptera littoralis are pests of economical importance in several horticultural and agricultural crops. Knowledge of insect feeding preferences and behavior is crucial in order to find economically and ecologically sustainable solutions to the problems caused by these herbivores. The aim of this thesis was to study the behavior and the induced feeding preferences in larvae of M. sexta and S. littoralis when reared on certain host plants. The hypothesis was that larvae of M. sexta would have an innate preference for plants of the Solanaceae family and therefore discriminate the previously experienced nonhost when faced with the Choice between a true host and the previous food source.

Our purpose was to investigate if Swedish University educated social workers, living as active Christians, in any way might be influenced by Christian values. The main questions; Can Christian values be a factor in the Choice of career to become a social worker? How does a personal belief in Christ impact the relationship towards the clients? Is Christian belief a support in the work? In this paper we used a qualitative method and interviewed eight persons, with a background as above, four of them employed by a church organisation and the other four working in the social sector. The result we present is that the eight Christian social workers Christian belief influenced their work very individually. How much this supported them was a Choice about how official and open they wanted Christian values to be.

Marketing of education is a phenomenon which has been developed throughout the increasing competition within the educational sector. The focus of this paper is the marketing made by upper secondary schools (grade 10-12) in Stockholm. The competition in this area is increasing partly due to the growing number of private schools. However, this is a phenomenon seen only in larger cities with several schools available. There are over 170 upper secondary schools in Stockholm and the students freely can choose among these.

A favourable economic situation in Sweden has lead to a very good market for agricultural real estates. The estate agents? ads in the daily newspapers, where they actively are seeking assignments, give a hint that the supply is smaller than the demand for agricultural real estates. This situation ends up in a competition between real estate agents to get as many assignments as possible to meet the demand from the market. Describing and explaining the sellers? decision process may give a specific agent an advantage towards other agents.

The purpose of this paper was to look at the perception of self-determination for adults with intellectual disabilities from their perspective. We wanted to examine the experience of the space available for self-determination in some key areas of life, and how their own thoughts and ideas have been addressed by others. Through interviews with six people with intellectual disabilities, we have found that a single definition of self-determination is elusive. The key seems to be that you get the opportunity to do what you want, to have your voice heard and to receive and take responsibility. The space for self-determination is perceived by respondents as both large and small.

Under mina år i skådespelaryrket har jag utvecklat ett allt starkare intresse för dramat mellan raderna i ett teatermanus. Jag vill få syn på hur och vad jag gör när jag arbetar och samarbetar. Min bakgrund som naturvetare har påverkat mitt sätt att se på världen: även konstnärligt är jag starkt inspirerad av ett naturvetenskapligt perspektiv .Jag har formulerat en skådespelarmetod som jag kallar självarkeologi och redogör för dess beståndsdelar genom att låna dramaturgin hos en teaterhändelse: ett läsdrama. Rollkaraktärerna representeras av de grundvalar på vilka strategin vilar. Mina personliga drivkrafter och erfarenheter som tillsammans lett fram till behovet av en metod representerar pjäsens grundkonflikt.

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the Choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their Choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.

A new type of chartered holiday, fitness holiday, has evolved during the last years and has also been mentioned in different media channels. Despite this, fitness holiday is a relatively new and unexplored phenomenon, which caught our interest to further explore this. The desire to travel on a holiday of this type has also increased. Therefore, a study about this particular phenomenon with focus on the traveler?s motives behind the Choice to go has been done.It?s a qualitative study and most part of the data has been collected during a field study to Playitas Resort, Canary Islands.

In this essay, I research and discuss new spirituality (or what is commonly known as New Age) within some congregations in the Church of Sweden, Gothenburg. I question how and why this new spirituality has come to be accepted in parts of the Church. My hypothesis is that the church is a part, and a reflection, of a larger change throughout society, and I claim that this change depends much on the individualization and globalization during the last decades.The research is conducted through interviews with representatives from the Church ofSweden who are in charge of new religious activities. During these interviews we discuss their views on the change that has already taken place and is going on today.The interviews are then analyzed by applying rational Choice theory on them. I discusswhether the Church can be seen as a producer of goods and services and if the churchgoers canbe seen as consumers of these goods and services.

In the two years 1994 and 2013 the focus of the Swedish media in the school debate has been on segregation, freedom of Choice, and support for weak students. In 2013 while the media was still united on the above issues the overall emphasis is on profitability. In 1994 the focus was more on weak students who in 2013 are considered unprofitable.The purpose of this essay is to study the Swedish media and their debate on Swedish schools and witch concepts related to "one school that fits all" in the year 1994 and also in 2013.We have analysed related articles and their concepts, norms, and values to see if there are any differences between their focus on the said issues in the two years.We have also studied the ideas and concepts that came under scrutiny and discussion in these two years, and shall investigate if there are differences in the debates conducted in 1994 and those conducted in 2013..

This thesis aims to develop proposals and models for a modular electronics construction to a future D250S Dual battery charger. The aim also includes investigation of possibilities to use some of Texas Instruments C2000 microprocessors. The reason for this is that CTEK SWEDEN AB wants to renew the present D250S Dual battery charger and lower the manufacturing costs. The thesis work has involved gathering theoretical facts for the development of a design on the modular electronic construction, the Choice on which microprocessor to use, the Choice of electronic components and facts about peripheral equipment to the D250S Dual. With the theoretical there has been developed different solutions to the proposed hardware and software solutions with comparisons in aspects of positive and negative.

Background The stocksaving has during the last century increased and become more popular in Sweden and during the last 20 years the number of Swedes who save in stocks has more than doubled. While the interest in stocksaving has increased so has the interest in private saving. Today there is a group of people who live of the income which is generated from the stockmarket, they are called ?Daytraders? and they do ?Daytrading?.  They constantly observe the stockmarket and act as soon as new information that can affect the stockrate is revealed.

Studien syftar till att sätta den svenska skolan i ett marknadsperspektiv och ställer frågan om en eventuell marknadsanpassning av skolväsendet lett till ett närmande mellan offentligt ägda och privat ägda skolor. Tio gymnasieskolorsInternetbaserade marknadsföring från fem kommuner, i syfte att vara representativt för hela Sverige, undersöks. Resultatet visar att politiska omstruktureringar ökat marknadsinslaget i den svenska skolan, särskilt tydligt genom den ?peng? som följer till de gymnasieskolor som aktivt väljs av elever, en summa som går förlorad för de skolor som väljs av färre elever. Resultaten visar ytterligare att det är via reklam denna tävlan sker ? något som inte skiljer offentligt ägda eller privat ägda skolor åt.