The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The aim of this paper is to describe and explain how the separation between state and church effects the power relations between state and religious groups and organizations. Former state church, The Swedish church, is in this paper, not included in the definition of religious groups. The reform (?stat-kyrka reformen?) took place between 1995 and year 2000.I?m examining if religious groups had any influence on the reform. My expectation is to give a clearer picture of religious groups and its power position in Swedish politics and society.

This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.

This study examines how farmers certified by KRAV face proposed regulations on organic soils put forward by KRAV economic association among others, and how they are affected economically. These soils are, from an environmental perspective, interesting as a target for production regulations as they cause greenhouse gas emissions through decomposition of organic material when cultivated. The regulations advocate that organic soils should be grown with pasture where soil cultivation is only allowed every fith year which implies that possible adjustments of cultivation have to be made in order to fulfill the regualtions. Collection of data have been made through a questionnaire sent out to 574 farmers certified by KRAV. The answers have been analysed using a decision making model and statistical findings suggest that proportion of organic soils, type of production, economic conditions and farmers? goals and values have an influence on whether the regulations and potential cultivation adjustments have been considered or not.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The purpose of this masters thesis is to examine the fanzine, a form of amateur publication, in Sweden, both in the traditional paper form and the more recent electronic form. It deals with what is distinctive about the fanzine as a publication and also as a social and cultural product. It also looks upon how the fanzine uses the Internet and the new possibilities it brings. The people behind 18 fanzines, 10 electronic and 8 in paper, have answered a questionnaire about how they produce, publish, distribute and promote their fanzines, what they think about the fanzine as a mode of expression, and how they use the Internet. The masters thesis uses theories within cultural studies as a theoretical approach to the fanzine.

Varje gång ambulanspersonalen åker på ett larm finns risk för att de ska råka ut för personer som kan bli hotfulla eller våldsamma. Det behöver nödvändigtvis inte vara patienten som är hotfull, utan det kan lika gärna vara någon annan i omgivningen. Syftet med detta examensarbete var att undersöka hur ambulanspersonalen kan bedöma att ett hotfullt beteende föreligger och vilka beslut de därefter tar om hur de ska agera. En kvalitativ undersökning gjordes med hjälp av halvstrukturerade intervjuer där frågeställningarna var: Har ambulanspersonalen utbildning och kunskap för att bedöma vad som är ett riskfyllt beteende? Agerar personalen utifrån sin utbildning, kunskap eller gällande säkerhetsrutiner? Påverkar stress ambulanspersonalens bedömningar och beslut? Har personalen återkoppling efter ett larm för att diskutera om bedömningen och besluten de tog var korrekta? Den teoretiska utgångspunkten var Naturalistiskt beslutsfattande (NDM = Naturalistic Decision Making) och mer specifikt Igenkänningsbaserade beslut (RPD = Recognition-Primed Decision).

This Bachelor thesis is a case study that explores the possibilities and complications to use social media in marketing purposes. The case involves a company that sells garments for men. The company, named Mouli, has decided to use social media as their marketing platform. The company makes an interesting case, since they are still quite new on the market and have all the possibilities to succeed.The purpose for the thesis is to examine Mouli?s use of marketing in social media and to evaluate what could be done to amend the communication.

John A. Warden III is one the most mentioned air power theoretic of his time.He has written a number of theories concerning air power and the best way to use this to win wars.The author of this paper gives a short resume of what he consider are the central thoughts in John Warden´s theories. These thoughts result in four factors; Enemy as a system, centre of gravity, parallel attack/concentration and finally air superiority. These factors are then being used to inves-tigate if NATO used Wardens theories during the Kosovo war in 1999.The reason for the author to choose the Kosovo war specifically is due to the fact that NATO during the war only used air power as an instrument to get Serbia´s president Milosevic to the negotiation table but also the fact that this would turn out to be quite a challenge for NATO.The conclusion is that out of the four factors only one is traceable throughout the entire operation, and that is air superiority. Regarding the other three factors they can only be found in parts of the operation..

Deliberative politics offers a new and exiting way of overcoming the problems that the western democracy of today is facing. A lot of research in the most recent years have had the goal to replace the representative democracy with a decision-making frame built on decentralization and deliberation. The goal for this essay is to create a framework for local decision-making, based on deliberativ norms, that could work as a complement to the representative democracy instead of replacing it.During the recent years the so-called "brukarråd"; councils for the most common users of one special public service, has been a new way for the local government to get in direct contact with those who are most affected by changes and developments in the specific area of the public administration. In this essay I argue for that these councils should be designed so that they could house deliberative processes.After creating a model for the possible way of designing the "brukarråd" I compare the framework with the system that exists today. In this way there is a possibility to point out if there is a way to deepen the democracy within the already existing system..

Introduction: A general guideline was introduced on October first 2010 regarding a mortgage cap, limiting the degree of leverage of housing as collateral. Through the new guidelines the marked conditions concerning consumers? choice of mortgage has changed. The consumers are limited in the sense that they can?t only use mortgage when purchasing a house.

Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

The purpose of this study is to analyze different aspects of a portraying of individuals from a time past. It is concentrated around questions about why it is important to show the people?s stories in, for example, exhibitions and under which conditions this would serve as a good use of history according to different theories about history and the portraying of it.I have chosen the theories of Freidrich Nietzsche and Georg Simmel as a tool to analyze different aspects of the portraying of people from the past. Nietzsche?s theory about the different ways in which we use the past and Simmels theory about the meeting between a viewer and a cultural experience.

The undergraduate thesis "Theories on Social Life in Public Places - Applied to Selma Lagerlöf's Torg" consists of two parts: the first part presents theories concerning social life in public places; the second part presents a program for developing Selma Lagerlöf's Torg (a center in a suburb to Gothenburg) into a well-functioning social environment, i.e. a place where the social life has positive consequences on its participants and on society..

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).