Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

When Sweden acceded to the European Union in 1995 the term social economy was introduced to the Swedish context, gradually replacing the term civil society. This replacement can be seen as an indicator of a changing meaning of what the concept of civil society used to stand for.The aim of this essay is to study if it is possible to identify changing perceptions of the role of civil society for democracy in Sweden in government bills between 2002 and 2008, and, if so, what effect does this have on the delineation between the civil society and the government.An analytical model is proposed consisting of two dimensions which both capture the roles of civil society for democracy and the model examines how those roles relate to the government.The conclusion is that the government still sees the main function of civil society as a democratic school and a change agent for democracy. However, there is strong evidence to suggest that the civil society is increasingly regarded as more of a welfare producer than a fosterer of democracy..

To create fair conditions between majority and minority in Sweden is a challeging project. Male immigrants usually do not get same opportunities for a success identity structure and integration into Swedish society as women and children. The aim of this thesis is therefore to critically examine and analyse the processes regarding identity structure and integration for male immigrants with a specific focus on Helsingborg. The object of this study is Mansgrupp, a project which helps men to build up a secure ground for identity structure and which further helps them to integrate into the society. To be able to reach the results I have made a literature study as well as a minor field study in Helsingborg, where I conducted interviews with men from the above mentioned project.

To create fair conditions between the majority and minorities in a cultural diverse society poses a challenge for both the makers of government policy and the political theorist. The aim of this thesis is to examine the Swedish government official reports concerning integration and minority rights, with a special interest in values and cultural rights. As a methodological tool a theoretical model that classifies cultural rights is developed and the three normative doctrines lockean libertarianism, comprehensive liberalism and multiculturalism are distinguished from the discussion about how politics ought to be in a multicultural society. Through this perspective rights and values in the official reports are identified and analyzed. The result shows three different standpoints in the reports concerning which cultural minority group they are discussing.

The purpose of this study is to investigate ethnic discrimination in the recruitment process. National and international law protect individuals from ethnic discrimination by potential employers during the recruitment process.Despite the laws in place to protect human rights, minorities in society do not have the same opportunities in the labor market as the rest of the population. Minorities continue to have difficulties compared to Swedish nationals in the recruiting process. Highly educated immigrants seeking employment in Sweden continue to report being treated unfairly based on their ethnic background.Ethnic discrimination in the recruiting process is based on prejudice and stereotypes that affect decisions whether it is visible or hidden, intentional or unintentional.Under the law, it is not legal to base a decision on prejudices or stereotypes. Therefore, it is important for the employer to highlight the job requirements to ensure the recruitment process is ethical.

Based on an analytical overview of post-Communist civil society development in Russia, the present thesis attempts a critical discussion of general civil society theory from the perspective of its relevance for the case study in question. The text consists of three closely interconnected, mutually reinforcing parts. In the first part, major issues of current civil society research are being thematically presented and discussed. The second part concerns itself with the case study as such. It is divided into two parts, one dealing with the relations between state and civil society in Russia, the other with civil society and the individual.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

This essay is a comparative empirical study of ethnic integration mainly of the Russian-speaking minorities in the three Baltic states (Estonia, Latvia and Lithuania) in a post-communism setting. As Lithuania has a Polish minority that is as large as the Russian-speaking, they too shall be included in the study but not as thoroughly as the Russian-speaking minority. Thus the problem is: to what degree are the ethnic minorities integrated with the titular nations in Estonia, Latvia and Lithuania? In order to study ethnic integration I have set up a theoretical framework largely based on Weiner?s theory of integration. The theoretical framework focuses on three dimensions: Citizenship, Identity and Segregation.

The discussion concerning what role the church and theology should have in a modern, western society is a question that is ongoing in Sweden as well as in other countries. The present; American theologians Stanley Hauerwas and Max L. Stackhouse have different ideas concerning the identity of the church and theology as well as their relation to the society they are in. This essay surveys their views on the church and the theology and how they should relate to the society. Hauerwas focuses his theology on the church, and the first part of the essay deals with his view on what makes a church, how it differs from the rest of the world and what the church?s calling is.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The French historian Marc Bloch is considered to be one of the masters of medieval history, particularly his creation Feudal Society has been an essential piece of work for everyone who desires a deeper understanding of the general feudal society. Bloch gives his readers a vivid and living picture of a society so far beyond our present that it is sometimes hard to keep in mind that this society is part of our legacy. At the same time Bloch endows his readers with the special historical outlook he and his successors has developed, the history of the mentalities. By reaching further back in time, to the Roman and Germanic cultures and the manorial system, he proves his point that the feudal society was build on the legacy of older structures and institutions.In the coming study I will disentangle the early feudal structure of power as Bloch has described it in his Feudal Society. The essence of this power structure is to find in the very characteristic tie between two men, the vassalage.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

Tanzania is today one of the greatest aid recipients in the world, but still - after over 45 years of huge amounts of aid - one of the poorest and least developed countries. How can that be? Civil society is said to benefit the democratization process, but has not succeed in Tanzania. Has the extensive aid had any impact? Our purpose is to investigate this set of problems.We are using theories concerning civil society and aid in general, and the theoretical framework developed by Hadenius and Uggla ?Making Civil Society Work, Promoting Democratic Development: What Can States and Donors Do??, in particular.

The purpose of this essay is to analyse how and why culture and tradition is created and maintained within a minor student society at a Swedish university by looking at its history. The West Coast Nation student society provided the material which was subsequently analysed and three sociological perspectives were applied in order to give the study a theoretical base. In order to investigate the purpose of the society, durkheimian theories on functionalism were applied. Moreover, Bourdieu?s thoughts on social fields were used as well as Elias? theories on the established and the outsiders.