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.

In the year of 1935 Sweden started to apply the practice of their first sterilizing laws. In this thesis 2 sterilizing laws are considered. The laws regulated those individuals who were not considered appropriate for reproduction. The sterilizing laws themselves are based on several large investigative studies on how to evaluate and categorize different individuals.  The purpose of my thesis is to examine through a literature study how these individuals considered for sterilization were valued and how social problems were created to fit the character features of these people. I also look at how sterilization became an acceptable method to deal with these constructed social problems. The materials I have studied include 3 pre-studies and the 2 laws about sterilization which were the result of these pre-studies.  I found that the motives behind the sterilizations were social, economical and genomic hygienical.

The voltage regulation in Fortum Distributions medium voltage network in Stockholm does not work satisfactory. This results in too high distribution voltages with many customer complaints as a consequence. The reason is the model responsible for compensating for voltage drops in the distribution network. Despite several adjustments Fortum has not been able to find the source of the high voltages and has therefore appointed an investigation in the form of a thesis work.The aim of this investigation is to locate the error and to produce a proposal regarding the solution of this error using the existing system, common industrial knowledge, state of the art research and the option to use voltage readings from the different substations.The conclusion of this master thesis is that the largest contribution to the high voltage levels is made by the large Compensation for distribution loses. Furthermore an additional error in the model has been found.

Volunteering involves performing tasks without receiving any Compensation for it. Interest in this idealistic commitment to non-profit organizations is growing and the primary reasons for this is to help other people, pursue their interests and contribute to the organization.The purpose of the study is to examine what it is that motivates individuals to commit to non-profit organizations. This study will only examine aid organizations. In order to answer the question four different theories have been used and these are the most fundamental theories in this field. These theories are Maslow's hierarchy of needs, Hertzberg's two-factor theory, Self-Determination Theory and The Gift.

The business mission of Norra Skogsägarna is to achieve a profitable forestry for the private forest owners. With this as a background it is of interest for the forest owner association to know how forest owners think about voluntary retentions, the methods of increasing production and quality and if there are differences between those who have chosen to certify their forest and those who haven?t. This kind of knowledge is of importance, to in an effectively and adjusted way, help the forest owners achieve a profitable forestry. The objective of this master thesis is to increase knowledge about private forest owners? opinions of the methods of increasing production and quality and to what extent these methods are used.

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.

This paper discuss the possibilities to transfer the Danish labour market policy, called flexicurity, to Sweden. There are two main purposes of this essay. The first purpose is to discuss the reasons why the Danish labour market policy could be interesting for Sweden. The second purpose is to investigate which obstacles that might occur during the transfer. For guidance I have used two startingpoints which highlights the Danish flexicurity's pros and cons.

The aim of this thesis is to analyze and explain the similarities and differences in management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited.

Syfte: Syftet med denna uppsats är att utifrån Finansinspektionens nya regelverk om belöningssystem som infördes 2010 se om det har bidragit till en förändring i motivationen hos medarbetarna på Skandinaviska Enskilda Bankens distrikt Stockholm Norr.Metod: Datainsamlingen görs i form av en kvantitativ enkätundersökning med ett utskick till samtliga medarbetare på de utvalda bankkontoren inom distrikt Stockholm Norr på Skandinaviska Enskilda Banken.Teori: De teorier som används i studien är Abraham Maslows behovspyramid, David L Stums performance pyramid och Vrooms förväntningsteori.Slutsats: Motivationen hos medarbetarna på bankkontoren inom distrikt Stockholm Norr har inte förändrats trots en minskning i förmåner genom den nya ersättningspolicyn..

AbstractThe signification of the eyesight for children?s development and learning- how do pedagogues support and stimulate children with defective vision in their development and learning in pre-school?These issues are based on my purpose of the field survey investigations, where I have interviewed three pedagogues and also performed an observation.My main conclusion and results describe that the vision is the high-powered engine in children?s development and learning. It also tells us that those around the children are very important for optimum development and learning, especially when it comes to supporting and stimulating children with defective vision in their necessities. Our other senses are a Compensation to make it easier for children with defective visions in their lives. But all our senses are equally important for children with defective vision as they are for seeing children in their development and learning with their whole body in pre-school.Keywords:Eyesight, children with defective vision, development and learning in pre-school, pedagogues, pedagogical support and stimulation.

The fact that a duty of loyalty within the Swedish company law exists should be regarded as indisputable according to the Swedish doctrine, but its content and scope is however more severe identified. As the duty of loyalty is not regulated in the ABL and the fact that there are not many precedents in this area, means that it is difficult to know the boundaries of the company management´s duty of loyalty. It is also unclear whether the company management´s duty of loyalty to the company also is targeting the shareholders. It is this issue that we intend to discuss in the final chapter of this thesis. In order to answer our questions, we will in chapter two to six give an account of the foundation of the duty of loyalty and thereafter describe the management's duty of loyalty to the company.

Abstract The present study examined if early deaf people and people with severe hearing loss perceive visual information differently than hearing people. An experiment was conducted with eight deaf participants and eight participants with normal hearing. The participants were between the ages of 18-74 years. The participants were asked to look at fifteen different images portraying manipulated illusions, and then assess if the images were of the same size. Subsequently another image depicting a different illusion with a face hidden in it was presented to the participants.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their Compensation.

A new type of device for measuring thev m& ?rate of fuel sprays from a diesel fuel injector has been developed and the various steps in the development are described. The device works by deflecting all of the sprays from the injector at the same time by using a bell shaped deflector. A load cell consisting of a machined steel part with strain gauges mounted on it measures the resulting force. The shape of the curvature in the deflector bell shape has been evaluated by photographing the flow in a 2D?version of the curve shape.

Abstract The present study examined if early deaf people and people with severe hearing loss perceive visual information differently than hearing people. An experiment was conducted with eight deaf participants and eight participants with normal hearing. The participants were between the ages of 18-74 years. The participants were asked to look at fifteen different images portraying manipulated illusions, and then assess if the images were of the same size. Subsequently another image depicting a different illusion with a face hidden in it was presented to the participants.