Since the beginning of the 1990s, Swedish society has gone through a great change. Firstly with the personal computer and then with the internet moving in to everyday life, a new arena for interaction with society evolved. Work, education, doing bank errands and reading or discussing the news, just to name a few, now all take place in the virtual world online. Not to mention social media sites such as twitter, instagram or facebook, the last of which has over half of the Swedish population represented as members.   Companies, corporations, interest groups, political parties and politicians must be aware of the massive impact that a post spread through social media can have.    This thesis will, with the text analyzing tool, argumentation analysis, and on the theoretical platform of political communications theory, analyze three of the most viral Swedish political posts spread over 120 000 times each, to see if there are any combined qualities that point to the fact that there is a formula for getting a post to become a viral success on social media.    The main result showed that of the three posts analyzed, all were built up around a factual thesis, argued for with foremost example arguments, not only appealing to the logical branch of argumentation but also to the ethical, and that they tended to be of high relevance and sustainability. The conclusion must therefore be that these are all qualities that tend to be of relevance for making a political post on social media into a viral success..

Based on the assumption that the work of contemporary Swedish poet Helena Eriksson, in various ways elaborates the inseparable relation between body and language, this study aims to investigate how this view of language comes to expression in her poetry. Stepping from a theoretical background of feminist perspectives on the body, as well as recent theories on poetic materiality, the analysis points out how the concepts of aesthetic and/or linguistic materiality, social and technological materiality, and what can be described as the ethical dimension of materiality, all as termed by Jesper Olsson and Fredrik Hertzberg, take on feminist implications in Eriksson?s poetry. Through the theory of feminist anthropologist Vicki Kirby and her account of Derrida?s general view of writing, the study makes use of a deconstructive approach to the later work of Eriksson.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

This study is about how school counselors in Kalmar County view the need for a pupil curative work online, what they believe are ethical aspects to be considered in social work online and if they feel they have sufficient training to conduct pupil curative conversations online. The aim has been to make contact with universities in Sweden to see if they have elements of social work education that lectures a social work online.The study is based on semi-structured interviews with school counselors in Kalmar County. The majority of the interviewed school counselors lacked the knowledge and experience of a student curative work online but some had discussed this phenomenon at work. One counselor worked daily with a pupil curative work online. The intention of interviewing universities to investigate whether there are elements of social work education that addresses a social work online defaulted unfortunately because they choose not to participate in the study.The main conclusion of our study is that school counselors consider themselves lacking sufficient knowledge to conduct pupil curative conversations online.

This study is about how school counselors in Kalmar County view the need for a pupil curative work online, what they believe are ethical aspects to be considered in social work online and if they feel they have sufficient training to conduct pupil curative conversations online. The aim has been to make contact with universities in Sweden to see if they have elements of social work education that lectures a social work online.The study is based on semi-structured interviews with school counselors in Kalmar County. The majority of the interviewed school counselors lacked the knowledge and experience of a student curative work online but some had discussed this phenomenon at work. One counselor worked daily with a pupil curative work online. The intention of interviewing universities to investigate whether there are elements of social work education that addresses a social work online defaulted unfortunately because they choose not to participate in the study.The main conclusion of our study is that school counselors consider themselves lacking sufficient knowledge to conduct pupil curative conversations online.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

Featured adjuvant chemotherapy treatment in women with breast cancer can lead to pain. The aim of this study was to explore, the variety of perceptions and impact of adjuvantchemotherapy-induced pain in daily life, of some women newly diagnosed with breast cancer.Inclusion criteria were participating in an ongoing stress management projectand chemotherapy of (anthracycline/taxan) in doses of 75mg² or more. Exclusioncriteria were inability to understand and communicate in Swedish and mentalillness. After ethical approval of the sub study in September 2010, women wereconsecutively included through oral and written request. Phenomenologicalapproach was used in the eight interviews and data analysis.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

The main purpose of this study is to explore and develop how the Christian conception of love as agape can be understood in light of feminist concerns, and how it can be cultivated in light of psychological research. Traditionally, agape has been defined as unconditional self-sacrifice for the sake of the other. Feminist theologians have highlighted repeatedly that an ethical principle of self-sacrifice might not be liberating for groups who have already internalized pressure to sacrifice their own needs for others. The main research questions are: 1) How may agape be understood in light of feminist concerns about its traditional interpretations? 2) How could a Christian community cultivate a form of agape that is responsive to feminist concerns? In order to answer these questions, the first part of the dissertation examines feminist concerns regarding discussion of agape, and then uses these concerns as a lens for analysing four themes in contemporary accounts of agape: community, care, humility, and mentalization.

Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..

ABSTRACTHelena Nowachek The purpose of the following study is to focus upon the possibilities and challenges associated with the transference of corporate culture from one organization to another. I have chosen to address this by looking at the franchise company Jobzone, which works specifically with recruitment and outsourcing. As a method I have interviewed three people in Jobzone: one person who is responsible for education, one franchising boss in Sweden and one franchisee. To delineate the concept of culture I apply both Schein?s model, in which he divides culture into the three levels of artifacts, values and basic assumptions, as well as a general theory of communication.

Abortion remains a contentious issue, which greatly raises ethical problems. This thesis examines the leading arguments in the Swedish abortion debate around the ? in terms of legislation ? critical years of 1938 and 1974. With Foucault's genealogical method, Butler's theories of gender as a social construction in relation to power and doxa, the study examines what the development of the argumentation says about the views on morality, the woman's body, life, individual and state? How has the arguments pro and against abortion changed over time and what does this say about the norms that guide and orientate the arguments? The most obvious change in argumentation is seen in the shift from an absolute moral and conservative position into an increasingly relativistic and liberal position, and this study will argue that this shift has its prerequisites in the changing status of the citizen and state.

AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.