Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

After the orange revolution in Ukraine, hope was given to achieve fullydemocracy in the whole society. However, this has not been the outcome; theUkrainian public administration still has problems to deliver what the societydemands. By answering the question: ?Which problems have the publicadministration to become democratic and how can we explain them??, we analyzethe failures within the public administration to accomplish democratic procedures.The empirical material in this thesis is mainly obtained from interviews andresearch during a field study in Ukraine. The problems for the civil servants inUkraine to act as guardians of the society are strongly connected to an inadequateprofessional knowledge.

Mental ill-health has increased in the community and especially among young people. Stress is considered as a conduciveness cause to the increasing mental ill-health and stress can lead to angst, worry, depression etcetera. The purpose with this study is to investigate how school nurses and welfare officers in high schools within defines and works with stress among the youths. The study also investigates how the school nurses and the welfare officers work to prevent stress in the schools and if there is cooperation between the two professions. The study is based on a social constructive perspective and a system-thinking.

The purpose of this Master?s thesis is to describe the library development in Sandviken, during a period from 1865 to 1945. I will mainly focus this examination on the two most significant libraries of the period; on one hand the library facilitated by the ironworks company, and on the other hand the library of the Workers? Educational Association (ABF). This study is carried out within a theoretical framework consisting of the two concepts paternalism and the formative moment, as formulated by Lars Magnusson and Bo Rothstein, respectively.

This study addresses mandatory non-trading periods for Swedish stock market participants which have implemented an open-market share repurchase program during the period 2000 until 2010. By locating the date of publication of interim reports, these mandatory non-trading periods called silent periods are examined. The result indicates that repurchase trading activity occurs despite the statutory prohibition. By studying the price support hypothesis assumptions about long- and short-term effect on share price and performance, this study tries to explain these tendencies. An average decline of share price and performance is shown among companies entering silent periods.

The aim of this bachelor?s thesis is to analyze if there are differences in the way of explainingthe causes of The Great Emigration from Sweden to America in the late 1800s/beginningof the 1900s. Due to the researcher?s education the thesis has a didactic, and comparativeperspective between how history textbooks aimed for Middle School and High School andhow the exhibition Drömmen om Amerika (= The Dream of America), in Vaxjo, Sweden,explains this phenomena. A special analysis scheme is applied to the sources in a way to makeit clear to the reader how informative they are and how much effort they put in the explaining.The outcome of the analysis shows that the exhibition gives the visitor a wider, deeper,and more informative depiction of The Great Emigration, compared to the textbooks? moresummarized extracts.

Neighbourhood offices were established in the municipal of Lund by a decision in the municipal council 1999. During following years four offices opened in the surrounding villages; Veberöd, Genarp, Södra Sandby and Dalby. By using a goal oriented model and making interviews I study whether the offices reaches the goals of more effective service, developed IT-support, a stronger local democracy and a better feeling for service. The offices has improved the information to the citizens and efforts have been made to strengthen the local democracy but more complex matters can not be handled at the offices today, which is a disappointment for many involved.To explain the result of the evaluation I use Vedungs ?A general theory of public efforts result?.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

This study analyzes the political view of criminality and crime politics in three political parties in the Swedish parliament, Socialdemokraterna, Folkpartiet and Moderaterna. The study seeks to describe which kind of view these parties present on the criminality in our society. The material for this study is the ideologies that the parties descend from which are, socialism, liberalism and conservatism, the political programs of these three parties have also been studied as well as the parties proposals, political documents in the Swedish parliament. The current public debate shows that the crime politics is an attractive question and the parties may seem to have similar proposals on how to lower the criminality in our society. The theory that has been used to describe the results of the study is ?actors and structures? and the results are related to this theory as well as the theory has been used as an instrument to explain and sort the material and the results.The results of the study show that the parties are different in their views on criminality as a problem in our society.

The thesis has two purposes. First, to give a practical insight into the challenges that Swedish companies might face, and how these challenges are tackled, when implementing strategy in a local area. Second, to develop a general applicable model as a conceptual contribution to the field of international strategy implementation in local areas. This empirical-driven thesis is written in a qualitative and explorative approach, where abduction is adopted in order to find mysteries and contribute to the forming of new theories. The empirical foundation is twenty-two interviews and observations of three large Swedish companies.

Background: Society of today is characterised by greater dynamics and a constant demand for innovation and fresh ideas. This development is often named "the new economy" or "the knowledge society". Independent of how one chooses to name this society, most individuals seem to agree upon the fact that knowledge grows more and more important. New competencies, such as new knowledge and new forms of organising, will be demanded for corporations to be successful in the future. In recent years it has become more common with corporations based on projects.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.

"Children's book is the best style means if you have something to say" is a quote by CSLewis that I focused on in this essay. As a future priest, I am aware of the problems thatexplain some of the Christian church pillars. In this essay I treat the Trinity in relation toteaching children in a future profession. Research in child and adolescent spirituality is onrampage, books with religious messages and ambitions to teach children about Christianethics and morals have been around since Sunday school introduction in Sweden. What arethe tools that can be used to explain even for scholars and theologians difficult concepts? Isit possible to meet kids on their own ground? I see an opportunity for this through theliterature, and the characters they already know outside the ecclesiastical sphere,In this bachelor thesis I have used perhaps one of the major works of children's literatureduring the 1900s, The chronicles of Narnia.