Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

This essay examines how public planners and the inhabitants of södra Gårda relate to the physical planning of the area and to the demolition versus the preservation of the quarters Eken and Cedern, and how the dialogue between planners and citizens appears to be. How do the planners and policymakers relate to citizen participation in urban planning, and how is participatory planning carried out in the legislation, rhetorically and in practice. Former research indicates a distinct gap between rhetorics, legislation and actions in practice regarding citizen participation in planning, which is why we find it an interesting topic for further research. The essay aims to highlight the different actors interests and visions of the development of the area. Which are the standpoints and arguments the different actors set out for the future visions of the area? The essay focuses on citizen participation in urban planning in the city of Gothenburg.

This master?s thesis investigates publishing of Swedish literary classics on the web. The purpose is to find out who is publishing and why, and what practice of publishing is used. The purpose is also to find out what importance the publishers attach to textual quality and proofreading. For these questions the ?Guidelines for editors of scholarly editions? by MLA is used.

The origin of the word ?communication? is the Latin word communicare, meaning to make common. The reason for our communication is to share thoughts, feelings and information, we want to affect and confirm.We are used to interpersonal communication, but even if we have had a lot of practice at it during our lives, we still find our selves facing misunderstandings and conflicts. The more people we meet during a day, the greater the chance is for interruptions in the communication.In pharmacy practice, good communication is vital for the client?s health and quality of life.

Syftet med denna studie var att undersöka om det finns ett behov för konst och media lärare och lärarstudenter att delta, dela utbildningsmaterial och utveckla sin kompetens inom sin praxis i en social gemenskap på internet. Ett annat syfte var att identifiera vilka dessa behov och krav skulle vara, och hur en sådan webbplats bör vara utformad utifrån dessa krav. Jag har baserat studien på en teori om socialt lärande ?Communities of Practice? av Etienne Wenger. Kärnan i teorin tar upp hur vi som aktiva deltagare, kan lära tillsammans och utveckla våra identiteter och våra kunskaper i ett samhälle genom praktik i en meningsfull miljö.

This master thesis examines sport habits among young people and a view of their future in sports. Research has shown that the majority of youth leave sport clubs during adolescence. The thesis questions were: How physically active are young people? Which sports do they practice? Regarding their future in sports, what kind of aspirations do the young people have? Are there any barriers that could complicate their involvement in these activities? These questions were examined by analyzing if there were any differences between boys and girls, youth in different grades and youth with Swedish or foreign backgrounds. Pierre Bourdieu´s theoretical framework about sports and economic capital has been used as a research framework.

The Master of Science in Energy Systems Engineering program at Uppsala University started in 2000 and 221 students has graduated since. This master thesis aims to answer what competencies alumni considers most important for successful professional practice. It also seeks to find out how these competencies are reflected in the program to identify potential gaps between importance and how the competencies are being prepared. With inspiration from similar research a method has been developed consisting of two steps: (1) A survey and (2) interviews with alumni. The alumni survey rates the professional importance of 13 competencies and how well the corresponding competency is prepared in the program.

This study has dealt with a phenomena that is regarded as new in the Swedish context of social work called honour related violence because of sexual orientation. The purpose was to critically examine a project that offers a variation of assistance for individuals between 13 and 25 years of age who suffers from the above. The project mentioned is run by an organisation called RFSL Rådgivningen Skåne. The aim was to examine the practice and to gain knowledge concerning the target group and relate it to that described by the project. Another aim for the study was to look into how the employees and the author of a report that is commonly used as background material in the practice used the complicated terms involved in the field and how that may effect the individuals that are the target for the resources.

Many of today?s societies are built on established financial structures that are controlled by states and central banks. These structures are built on a clear perception of economic systems as established but invisible institutionalised concepts that are operated by millions of organizations worldwide. An idea of counteracting against centralized economies by introducing a currency that no state or bank controlled was developed in the beginning of the 20th century. In 2008 the idea was realised by the introduction of Bitcoin, which is a digital currency and transaction system without any centralized emitter or controlling organ.

The aim of this master?s thesis is to explore concert institutions? informative texts prior to upcoming concerts ? texts in promotional materials and descriptive texts in programme papers. The thesis is carried out from a critical discourse analytical perspective. The discourse analysis is focusing on finding the texts? messages and it asks the question: To whom are these texts addressed? Theoretical support is mainly taken from Foucault?s theory about the relation between power and knowledge.

This report describes the construction process and the aspects that should be taken into consideration. It includes models of decision and how these can be used in practice. Planning of a building project is very important for a successful execution. This will be the foundation of problems that will occur during the production. In the planning process people with different positions, search for the best suitable building methods.

In this paper, I have conducted a study of what perspectives educational drama has in theory and practice. The study aims to show an example of how and out of what perspectives educational drama is a part of the school?s activity at a geographically distinct school, from kindergarten on to primary and secondary school years. The general attitude of the faculty and their arguments for and against drama constitute the major aspects of this study, which has been carried out through qualitative interviews at a school in Skåne. The results were that pre-school focuses on teaching drama to develop communicative abilities amongst the students (art educational perspective) while secondary school seemingly abandoned this approach and focuses more on using it for personal development, increasing empathy and understanding of other people by taking it to a more emotional level in order to affect for example moral values of the students.

This Master thesis has been carried out at Scania CV AB in Södertälje, in collaboration withKTH, The Royal Institute of Technology, Stockholm. The focus of this Master thesis isSetBased Concurrent Engineering(SBCE), with the purpose of answering the questions: what isSBCE, how does it work, and for what purposes is it applied.It was early established thatSBCE is often included as a part of Lean product development,which in its turn is often related to Toyota?s way of working. TheSBCE method includesworking with multiple solutions in parallel, eliminating weak alternatives throughout thewhole process. In opposite to a conventional product development process, where it iscommon one at an early stage tries to identify and choose the most promising alternative.Despite the appearance ofSBCE as a resource consuming method, figures from Toyotaindicates the opposite, thatSBCE is in fact a very effective way of working compared to othermore traditional methods.The process of this Master thesis was divided into three phases.

AbstractThe purpose of my study was to examine how four social studies teachers in upper secondary school interprets the democratic educational mission and core values, and if they believe that the same values are tools to influence the students' democratic approach and if they think it is possible. It is also the study's minor purpose to make an analysis of my findings and previous research in the area to explain any similarities or differences in the social studies teacher's interpretation and practice of the democratic educational mission and core values. I used qualitative semi-structured interviews as a method in which the interview questions were based on my research questions. The two criteria I had for my sample of respondents was that there would be social studies teacher at a upper secondary school and that I wanted to have two of each sex. Their interpretation and how they think they practice the democratic educational mission and core values are similar.

Sustainable development has become the ideology of the twentieth first century. As an important concept and as a framework of political action, sustainable development can at this point be considered as the very symbol of a paradigm in the international debate over environmental issues and the threats of climate change. But what does the concept of sustainability actually suggest? This thesis uses discourse analysis in order to examine the Swedish learning for sustainable development as to three different discourses on the national arena: the government and the municipals of Piteå and Växjö respectively. When the study foremost concerns official policy documents that contain associations with the study area, the methodology used takes into consideration both language, signs, metaphors and so called story lines.