Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The purpose of this study is to investigate the primary motivation for studying abroad among students at Södertörn University, and also examine how the time studying abroad will affect the students on a personal level. The essay is based on a qualitative approach of ten interviews with students who have already completed an exchange program. With the help of the theoretical concepts of push and pull factors, motivation categories, human capital and previous research, the results and analysis showed a coherent pattern. It turns out that the majorities of students are primarily motivated by the opportunity to enjoy a nice nature, new environment and get to know new people. The time studying abroad mostly contributed to the student?s personal development and also gave an understanding of other people and different cultures.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

The main purpose of this thesis was to examine how hospital librarians worked with young people at a children?s and young people?s hospital in Sweden. We wanted to see how they promoted their health with culture and cultural means such as book trolleys. We did a case study, and made three qualitative interviews with the hospital librarians. The purpose was also to find out what the hospital librarians thought of young peoples.

This essay aims to explore the development of the common foreign and security policy within the European Union as well as the recent addition of the post of High representative in the field of the common foreign and security policy. This essay will attempt to achieve this trough exploring the questions; how have the aim of the European foreign policy developed, how the forms of cooperation has within this field developed and finally what impact will the recent addition of a high representative for the common foreign and security have. My aim is to answer these questions with the help of neo-functionalism.The results that came out of this essay point to the direction that the neo- functionalist premise about spill over effects and the notion about increased supranational influence turn out to have some validity in them. The study has shown that during the time the cooperation within the field of foreign and security policy have developed it is possible to see that supranational institutions will gain influence when the scope of integration within a policy area widens and deepens..

Under 2010 var nästan var tredje VC investering i Sverige riktat till Life Sciences.Life Sciences är en bransch som täcker områdena bioteknik, medicinteknik, medicin och sjukvård. Branschen kännetecknas av att företagen arbetar mycket utifrån framtida förväntningar och ej framställda produkter. Därför är det viktigt för VC företagen som agerar inom Life Sciences att kunna identifiera den potential och de problem som kommer med en investering. För att bekräfta potentialen och problemen genomförs en due diligence. Due diligence är till för att finna styrkor och svagheter.

The purpose of this study is to investigate the determinants of capital structure in Swedish small and medium sized firms. The study includes 24.859 Swedish firms which are further analyzed with regards to their financial characteristics. These characteristics consist of short term debt, long term debt and total leverage. The study compares the relationship between these characteristics and six independent variables.The result shows that profitability is the greatest determinant for capital structure in Swedish small and medium sized firms with regards to total leverage. When profitability increases the total leverage of the firm decreases.

Social media provides, as many points out, new possibilities for marketing. Marketing in social media requires a two way communication, rather than the traditional marketing where the communication model is typically sender ? receiver.To create a marketing campaign that is suitable for a two way communication model has its difficulties and risks as well as its opportunities. Opportunities in the sense that the campaign can become a viral, a Word of mouth and create a Buzz, which will reach potential customers, to a bigger quantity for lower costs, with a message that will make a different impact from the types of commercial messages we are used to. Risks in the sense that the message, if not properly aimed and phrased, can be turned overnight into something that humiliates the company and possibly harm its brand.The difficulties in creating such a campaign is to create something that will catch people?s attention, discuss and forward it, while at the same time avoid getting hurt.We aim to describe the internet from a cultural context, and from that point of view explore the types of misunderstandings which often seem to happen when a corporate message is created and sent out in social media, how to avoid putting the image of a company in danger when doing this, and examine if there is ways to know how the message will be received.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

This essay examines fans contributions in a transmedia culture. I examine how fans relate and use the fictional worlds in the creations of their own films. The study focusing on the use of graphical elements and character design in some fan films. The examination is done by using two intertextual theories. One of the theory is Lubomir Dolezel theory on transfictional relationships and the other one is Gérad Genette theory on the realtion in transtextuality.

In May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.

The overall aim of this thesis is to contribute to the understanding of how the Common European Framework of Reference for Languages (CEFRL) presents discourse views and multilingualism. This is of importance, due to the impact the European Council?s education collaboration has on the Swedish syllabus for languages. The research perspective of the thesis is to solely focus on discourse views and multilingualism: comparing two analytic frameworks, by applying a qualitative text analysis. The first being based on two different models of discourse strategies and the latter based on two studies on how multilingualism is treated in Scandinavian school situations.

The aim of this bachelor-thesis is to study how postgraduates approach open access during times of change within scholarly communication. Our theoretical framework is based upon Knorr Cetinas epistemic cultures and Cullen & Chawners theory that there is a paradigmatic conflict within scholarly communication due to the fact that open access has failed to reach the same level of prominence among researchers as it has within research libraries. We interviewed six postgraduates at Malmö högskola in order to find answers to our research questions. We identified a shared epistemic culture among the postgraduates, which can be explained by the fact that being postgraduates, they all share similar experiences and values. We chose to call this epistemic culture the horizontal epistemic culture.