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.

Diversity of ground beetles (Col: Carabidae) in managed riparian grasslands. The carabid community in moist seminatural grasslands was studied at three different sites in mid-Sweden. Pitfall trapping was carried out during six weeks in spring and early summer 2003. Eight transects, each containing seven pitfall traps, were placed in three different management regimes, either late or continous grazing, or meadow. The species composition was analysed by ordination analyses, i.e. DCA and CCA.

This thesis evaluates the user board of the elememtary school in Veberöd, Sweden. In this process an evaluation model is developed. The model itself gets evaluated in a meta-evaluation to improve the model for future use.The starting point of the evaluation is the deliberative democracy theory. Although Sweden is a representative democracy an official desire exists to have a democracy with deliberative qualities. The evaluation model is constructed to fit this context and is therefore, not only, set out from classical goal-based evaluation but also from deliberative democratic evaluation.

The purpose of this thesis is to analyze the variation in the maximal discrimination of the interaction between cognate and a non-cognate codon and anti-codon (also called the d-value). The variation was analyzed with a multiple regression model with the d-value as the dependent variable and with the codon position and the different mRNA and tRNA bases as independent variables. The result of the analysis not only confirmed earlier studies that the maximal accuracy was highest in the second codon position and lowest in the third codon position but we also found significant relationships and interaction effects..

The purpose of this study was to investigate how Swedish retail companies work with CSR internationally.The study also sought to explore the opportunities and challenges that exist, and the stakeholders that motivate companies CSR commitment.The theoretical framework is composed of international CSR guidelines of the OECD and the UN, Carroll's CSR pyramid and three-stage model and Freeman's stakeholder theory. Furthermore a qualitative research approach was applied where four in-depth interviews were conducted with representatives from Axfood, Löfbergs Lila, Oriflame and CSR Sweden.Finally, the study demonstrated the conclusion that the companies CSR strategies are structured in a similar way regardless of the market. CSR attract and retain workers, create a good reputation for brands and results in working conditions, living standards and environmental improvements. Difficulties, however, are the complexity of being able to control each partner and manage differences in language, laws and culture between countries. Finally there are a number of stakeholders that motivate companies to work with CSR, of which shareholders are considered the most important..

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

This paper describes a method for wireless energy transfer via near-field electromagnetic inductionthat is inexpensive, simple and can be applied to almost any type of system, regardless of size andenergy demands.The method uses a primary unit consisting of an oscillator, amplifier and inductive coil thattransfers energy to a secondary unit consisting of a coil, rectifier and voltage regulator. Two typesof oscillators and several amplifier designs were realized and evaluated together with a multitudeof flat coils of both monofilar and bifilar type.The results show that it is important to use an oscillator whose frequency is dependent on theinductance of the connected transmission coil, such as the Colpitts oscillator. This is preferable toan oscillator with a preset frequency, such as a Schmitt-trigger oscillator..

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

This study aims to investigate development and reasons behind sustainability reporting in large Swedish companies. By examining 15 companies? environmental and sustainability reports between the years 2000 and 2008, data was collected on matters such as frequency, scope and design. Identified trends were to a large extent in line with previous studies on international development; sustainability reporting is growing in several aspects. The authors have found one major reason for this development to be increasing requirements and expectations from stakeholders and a need for companies to legitimize their actions.

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

The purpose of this study was to investigate interactional patterns in the context of a fifth grade class in Sweden. It was also to investigate whether the interactional patterns of the class and their teacher was subject to any change dependent on the lesson subject, specifically mathmatics and science. The study was conducted through observations and interviews. The results of the study varied somewhat from the results of earlier studies within the same field of research. The girls of this class was more likely than the boys to initiate interaction with the teacher or other pupils.

This thesis discusses the existential consequences for the human being in creatio ex nihilo, where the main subjects of discussion are contingency, freedom and identity. The starting-point of the discussion lies in the presentation of the history of the doctrine of creation, especially the doctrine of creatio ex nihilo. Once the historical and philosophical importance of the doctrine of creation is clear, the anthropological and theological consequences are obvious; creation is contingent and at the same time deeply dependent upon God. The contingency of creation may bring a sense of non-necessity among people, and therefore it makes the question of human freedom and identity in the doctrine of creation utterly important..

This thesis discusses the existential consequences for the human being in creatio ex nihilo, where the main subjects of discussion are contingency, freedom and identity. The starting-point of the discussion lies in the presentation of the history of the doctrine of creation, especially the doctrine of creatio ex nihilo. Once the historical and philosophical importance of the doctrine of creation is clear, the anthropological and theological consequences are obvious; creation is contingent and at the same time deeply dependent upon God. The contingency of creation may bring a sense of non-necessity among people, and therefore it makes the question of human freedom and identity in the doctrine of creation utterly important..

The usage of visions and strategies is something that helps an organisation to create an imaginary scenario and guide them of how to realize these goals. During the years of 2006-2008 Region Gotland presented a document that was supposed to show the region's visions. The theoretical framework of this thesis is based on the stakeholder theory, Balanced Scorecard (BSC) and Management Control Systems Package (MCS). Personal interviews were conducted within the organisation Region Gotland, with individuals whom are directly linked to the visions and strategies of the organisation. The purpose of this study is to clarify the concepts of vision and strategy, and what their impact is on the organisation's work on the operation level.

A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India?s knitwear exports to Western Europe.