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.

Problem-definition: How companies work with social media to strengthen their brand equity and what other purposes might lay behind this usage.Purpose: How Volkswagen Sweden use social media in order to strengthen their brand equity.Method: Qualitative case- study of Volkswagen Sweden where a number of respondents will be interviewed with the help of a semi structured interview guide.Theories: A number of theories in the field of brand equity and communication theory will be used in this paper, some of these theories are, Post-model, Social technographics ladder, brand equity and word of mouth.Empiric: A semi-structured interview guide will be shaped from theory and answered through interviews with people who have knowledge within the field.Conclusions: Extracted from the results the research members has identified a number of important factors that business should consider when they work with social media or planning to. They have also answered how business can strengthen their brand equity with social media..

My essay is an investigation of American Psychos Patrick Bateman. Why is Patrick Batemans identity one so easily described as shallow and superficial? I discuss theese questions from a marxists point of view putting Bateman in the context of Georg Lukács theories of reification. I compare the structure of Patrick Batemans identity with the idea of an reified identity to se how the mechanisms of reification creates the entity that is Patrick Bateman.My conclusion is that one answer to Batemans shallowness is the phenomenon of reification. To get a grasp of how shallowness might be understood I combine the theories of Lukács with Bakhtins idea of the aouthorative discourse.If one look upon reification as an aouthorative discourse and one also presume that human existence is social and verbal the conclusion is that Patrick Bateman cannot exist because of what he is an example of.

The aim of this Masters thesis is to analyse school librarians and teachers perspective of childrens reading and reading progress, the impact of informational texts on childrens reading and how school librarians and teachers work/teach to improve their students understanding of informational texts. We also intend to study what consequences school librarians and teachers believe that childrens reduced understanding of informational texts can have in the long run and how this could be improved. The theories applied encompass different literature-pedagogical strategies, theories about reading purpose and direction of the reading process together with a theory that shows the school librarys function in the education. The empirical material has been collected through interviews with one school librarian and one teacher at three different schools. The material has then been analysed and interpreted from theories and earlier research.

The aim of this Master's thesis is to study how DIK (Documentation, Information and Culture), the major trade union for Swedish librarians, work with the status and professionalization of the occupation. The status is, as we see it, low and depending on several factors. They are among others: the knowledge base, how extended the research base is and the domination of women within the profession. These factors all work together to maintain the status and the prestige of the occupation at a low level. With the help and work of the trade union DIK the status can improve if the focus is right.

Today, the definition of literature has changed. Walter J. Ong talks about the secondary spoken language that has surfaced as a result of new technical innovations to our writing tools. This also transforms our attitude towards literature and we can see a return to literature based on verbal characteristics. According to Hans Hertel the verbal renaissance reflects a modern man need to come closer to each other and create togetherness.

Our aim with this paper is to study the debate concerning the refusal of entry of the two Egyptians and the involvement of USA, to see if the Swedish sovereignty has been compromised. We have chosen two theories, realism and radicalism, to read if opinions can be identified of supporting one of them. The empiricism we selected are from debate articles in the big news papers Dagens Nyheter, Svenska Dagbladet and Expressen. We also studied the debate in the Riksdag . The method we used was qualitative and is called analysis of content.The result we could conclude was that most of the debaters are disappointed with how the government handled the whole situation, but still believes that it made the decision on itself.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

Responsible production is a subject of increasing importance for companies toadopt and communicate to their environment and many companies choose to implementenvironmental ? and ethic considerations into their brand strategy. There is, however, adividing line between companies according to what extent they choose to implementresponsible production into their brand strategy and to which extent they choose tocommunicate it to their stakeholders and surroundings. It is the hypothesis about a dividingline that is the foundation for this essay and something we believed could be interesting forfurther analysis.The purpose of our essay is to find out how the brand strategy of a company is affected by theresponsible production and in what extent they communicate it to their environment. Byanswering those questions we hope to find out why some companies communicateresponsible production more actively than others.We have conducted in-depth interviews with the Swedish clothing companies; MariaWesterlind, Zion and Dem Collective and we have through our analysis reached interestingconclusions.

This master thesis is an analysis of how the amount of health centers per inhabitant has changed since the Swedish government implemented a new health care reform in 2010. The reform implies a free choice of health centers in the Swedish regions and opens up the market for private firms. The purpose of the thesis is to study the effects of the different financing systems toward the health centers in the regions. The models are based on theories of the need of health care. Two of the independent variables which are studied are income and age.

The law firm industry has during the last years met new demanding conditions and one tool to handle these new conditions has been to implement a Knowledge Management system. Large investments have been made in these Knowledge Management systems but the implementations have met many challenges from within the organizations.With a multiple study, based on interviews with Knowledge Management Managers included in a Knowledge Management network, this thesis aims to study the challenges with Knowledge Management and the underlying causes. The result, based on McDermott's theories shows challenges within technical, personal, social and management areas where the law firm need to shift a focus from Information to Knowledge Management, create a culture of trust and integration and use the informal powerbase.The causes for these challenges are found in the base of Mintzbergs theories of Professional bureaucracy where the Knowledge Management is affected by strong self-regulated individualist, a divided organizational structure and industry conditions..

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

The most recent couple of years the boundaries of the world have been erased and we have come to live in a more global environment. It has been even more evident since the European Union has got a more prominent role in the society. It appears as obvious for most of us that we live in a changeable time and that a new, global perspective has been developed. Companies have to focus on the effect globalization and differences in culture have, to be competitive in the market today. Because of that business managers more often can come to work in other countries than their country of origin, it becomes interesting whether these managers adapt their management style or if they continue to work the same way as they did in their native country.This thesis aims to investigate if business managers with a foreign background bring along their national culture when managing a company in Sweden.

The Common Agricultural Policy has been a burning topic for debate for severaldecades. According to the CAP:s opponents it's effects include pollution, market distortionsand not least a huge expense for the European union.In this study we seek to explain why the CAP has remained almostunreformed since it's constitution in the 1950:s. The means by which we do so isa case study where we analyze the CAP by using three different theories; liberalinter-governmentalism, realistic trade theory and new institutionalism.In the final chapter we conclude that the theories complement each other. Newinstitutionalism explains the rigidity of the CAP. The liberal perspective explainsthe origin and the logic behind the policy whereas the realistic point of view putsthe policy in the light of an international economic theory and recognizes nationalpolicy makers roll in the inflexibility of the CAP..

Trafficking in human beings and prostitution is an increasing occurrence within the EU. However, vast differences in legal frameworks regarding prostitution can be detected among member states.The Netherlands is an example where prostitution is regarded a legal activity. In other member states legal standings toward prostitution remain ambivalent, where Sweden here serves an example. Finally, Lithuania is among member states where prostitution is considered illegal.The purpose of this paper is therefore to study underlying attitudes and approaches that these three countries have in this rather delicate political question. By interpreting the content and quoting parts of propositions, an ideology analysis is constructed.The theory chapter consists of Rousseau?s theories, Objectivism, Radical Feminist Theory, and Sex-positive Feminist Theory.