There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

På EU:s inre marknad ska fri rörlighet råda. Trots det tvekar konsumenter inför att handla över gränserna. Många konsumenter känner en osäkerhet inför andra länders lagar och oroas över att skyddet mot ohederliga näringsidkare inte är det samma som i deras eget land. Denna osäkerhet undergräver den inre marknaden. För att motverka denna osäkerhet har EU antagit direktiv 2005/29/EG om otillbörliga affärsmetoder.

The present study examined high school students? attitudes to higher education at university/college and their study engagement in an industrial town in klarälvdalen in the county of Värmland. The main research question was whether there are any differences between students in vocational and theoretically oriented programs regarding their attitude to higher education and study engagement. The results was also compared with a study with the same research question conducted in Countryside town in fryksdalen, Värmland county to see whether attitude and student engagement differ between high school students in different parts of Värmland. The method used was quantitative with data collected by using questionnaires.

Titel: ?Man måste vara välformulerad, ha humor eller vara briljant? - En kvalitativ studie om hur organisationer applicerar och tar till sig idén om sociala medierFörfattare: Sara Hägge och Sara ÅhmanKurs: Examensarbete i medie- och kommunikationsvetenskap. Institutionen för journalistik, medier och kommunikation, Göteborgs universitetTermin: Höstterminen 2014Handledare: Magnus FredrikssonSidantal: 38 sidor inklusive bilagorSyfte: Studiens syfte är att undersöka hur organisationer applicerar grundreceptet för sociala medier i sin verksamhet samt hur översättningen påverkas av olika organisationsfaktorer.Metod: Kvalitativa samtalsintervjuerMaterial: Nio kvalitativa respondentintervjuer samt tre kvalitativa expertintervjuerHuvudresultat: Denna studie har med hjälp av översättningsteorin undersökt hur organisationer inom marknad, civilsamhälle och stat arbetar med sociala medier. Studien visar att översättning sker olika beroende på de resurser organisationerna avsatt för att arbeta med kanalerna samt hur prioriterade sociala medier är. Andra faktorer som påverkat översättningsprocessen är translatorns intresse, utbildning och erfarenhet.

"A discourse analysis of the debate on prostitution 1993-2011" The aim of this essay is to investigate how prostitution is constructed in the debate. The analysis is based off debate articles from four of the biggest Swedish news papers. Articles from two periods of time has been chosen, 1993-1999 and 2008-2011. The specific periods were selected because they revolve around the Swedish ban on the purchase of sexual services in 1999, and when it was evaluated in 2008. With a constructivist aim based on gender research, the themes and subject positions of the debate are explored via discourse analysis.

The objective of this undergraduate thesis is to study the Swedish Social Democatic Party?s standpoint of the law allowing asylum seekers to choose where to live (ebo) between 1994-2009. The study?s empirical material is being based on official documents from the Swedish Parliament, which is being analyzed by a method called ?process-tracing?. A research question has been formulated to supplement the objective:What arguments has the Swedish Social Democratic Party expressed pro and con the law of ?ebo?? The study?s theoretical framwork is based on two theories which explain incentives behind parties? decision-making, strategic or ideological, on three arenas. As the law was ratified the party took a positive standpoint, but later shifted to become stricly against it.

How does IT-consultants reason in their consulting process regarding the development of a clients IT-based internal recruitment system? The purpose with this paper is to investigate how an IT-consultant is reasoning in a consulting process and investigate whether consultants are using established models and methods in their work. We have chosen to work with a qualitative examination to attain our purpose. In our work gathering the empirical facts we have been working with a case study, an observation and a simulation exercise. The combination of these has made it possible to carry out the paper and produce the most correct data possible.

The aim of this bachelor thesis has been to investigate some of the materials present in and onprinted papers which might be suitable for analysis. A brief history of paper making and somepigments were studied after which the theory of some of the available methods for technicalanalysis were summarized. Two works of art on paper were chosen for a closer examination,both are woodblock prints but of different composition and origin. The investigation wasmade to exemplify some of the common techniques applied on works of art. There were twoaims in these examinations.

The purpose of this study is to use a qualitative approach to highlight the western involvement in Thai orphanages and, on basis of Western moral development workers and volunteers, enlighten how Western colonial heritage can be recreated in the humanitarian economic aid.The study is based on the recent tsunami disaster in 2004 which led to a huge voluntary effort by Western volunteers and organizations who wanted to rebuild the country. Now, seven years after the disaster, the country has recovered well and thanks to a strong turism, and industrial growth, the country has now reached the position of a middle income country with regional power.The study presents a selection of previous ressearch in the area from different critical perspectives. It is a field study based on qualitative interviews with six informants that highlights the individual engagment in humanitarian assistance. Theories based on Post-colonialism and globalization have been used in order to analyze and reach the result of this study..

During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.

The purpose of this paper is to analyze and question the government survey 1956:43 Zigenarfrågan based on the theory of internal colonialism. An important question for the study is to elucidate and gain an understanding of the factors that led to Roma inclusion in the compulsory school. This survey of the goverment investigation is necessary because the state management of the Roma had to start the investigation, that led to a number of difficulties for the community. The investigation put also a lot of demands on the roma society. The state wanted at all means to influence and change the group's way of life.

This bachelors thesis was made forWallenius Water AB to develop a basisfor an Airpurifier prototype. Wallenius Water isone of the world's leading environmentaltechnology companies engaged inchemical-free water treatment based onUV-radiation. The thesis aim was toproduce a basis for a prototype that canbe used in three applications:Standalone, RAS systems and ventilationsystems. The work includes anintroductory description of the theorybehind AOP technology based on aliterature review on the subject. Asurvey of products currently on themarket and a product specification hasbeen used as the basis for thepreparation of a number of concepts inthis report.

This essay is about publishing on the Internet and aims to understand the differences between publishing information on the webpage Wikipedia (Swedish version) in contrast to other information pages on the Internet, for example blog, discussion pages, homepages etcetera. The study is based upon an article which described that 90% of the information publishers at Wikipedia belongs to a small elite of white, western, well educated men between the age of thirty to thirtythree. This study examines why people who does not belong to this heteronormativity publish information in other Internet places but not at Wikipedia.Wikipedia is an open source site, where anyone can publish and are even encouraged to do so and is often described as an utopian dream of the digital democracy, so why don´t people express themselves on Wikipedia? The method is based on two discussion groups, which are compared and analyzed. The study is based upon theoretical competence within feminist theory and conceptions such as intersectionality, heteronormativity and digital divide as well as theories about digital devices and social order.

The market risk premium is one of the most important parameters in finance. Its value and the ways to calculate a risk premium for the market is a widely debated subject. This thesis examines numerous ways of calculating a risk premium for the Swedish market with regard to how good an estimation they make of a real risk premium. Estimations based on historical periods ranging from 20 to 85 years is calculated as well as a premium based on forward-looking estimates. The real risk premium is solved out for a selection of companies and an index with the help of CAPM.

Population growth leads to an increased need for new buildings, both residential and commercial. The regulations of structural design also changes with time. From a sustainable community perspective it may be profitable if existing buildings, that no longer performs their original function, are reconditioned. Knowledge and understanding of the surroundings of the residence must be available. Regulations regarding accessibility to all has increased.