Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

SammanfattningSyfte och frågeställningarSyftet med denna uppsats har varit att kartlägga bakgrunden hos den urvalsgrupp som deltagit under Dream action day samt att undersöka vilka som lockades av sporten och vill vara med att bredda den. Vår avsikt är även att undersöka om Dream action day var ett bra sätt att nå ut till en ny målgrupp. Vår ambition är även att stödja Svenska skidförbundets i sin rekryteringsprocess samt utvärdera om satsningen varit lyckad. Frågeställningen har varit följande: Vilken etnisk, demografisk och ekonomiska bakgrund har de som deltar under Dream action day? Finns det någon gemensam nämnare hos de som lockats fortsätta åka? Vill ungdomarna vara med och bredda sporten? Är Dream action day ett bra sätt att nå ut till målgruppen?MetodGenom ett strategiskt urval gjort av Svenska skidförbundet har man lyckats locka 44 ungdomar till en dag där de har fått prova på snowboard.

This is a qualitative study inquiring ?What does it entail to be a sex worker in Sweden today?? Four female sex workers were interviewed in semi-structured interviews. Using methods for reflexive analysis, interpreting the interviews and their context theoretically through notions of Competence and Stigma, the results of this study shows that sex workers may be both competent agents and stigmatized. This informs the understanding of sex work, stigma and how learning, subjective room for action and social agency can be aggravated or hindered by stigma. The results are viewed in the context of Swedish legislation against sex purchase in relation to previous research which shows that said legislation is problematic.

Purpose: my aim was to explore ways that teachers can support students with dyslexia and what/ which tools some teachers / special education teachers use to facilitate students.Method: I used a quantitative method by interviewing some regular teachers and special education teachersResults: In my study, I learned how some teachers can support students by reading loud to them; a main task for the teachers could be to create the love of reading for the students. That task was reinforced by students' self-image..

Denna rapport handlar om hur jag gått tillväga för att designa ett användargränssnitt för kassaapparater till företaget STAMFORD. Rapporten består av bland annat forskning på struktur vilket är det betydelsefulla i detta arbete. Arbetet består också av användartester och olika designbeslut som har gjorts tillsammans men en annan student, Eli Joseph. Det finns också en första och en andra design med användartest och resultat från båda omgångarna. Avslutningsvis går jag igenom vad jag fått fram av detta arbete och vad som kan vara värt att titta på vid eventuell vidare forskning.Nyckelord: gränssnitt, kassaapparater, snabbt, effektivt, Task-time, Task-success.

Denna rapport handlar om hur jag gått tillväga för att designa ett användargränssnitt för kassaapparater till företaget STAMFORD. Rapporten består av bland annat forskning på struktur vilket är det betydelsefulla i detta arbete. Arbetet består också av användartester och olika designbeslut som har gjorts tillsammans men en annan student, Eli Joseph. Det finns också en första och en andra design med användartest och resultat från båda omgångarna. Avslutningsvis går jag igenom vad jag fått fram av detta arbete och vad som kan vara värt att titta på vid eventuell vidare forskning.Nyckelord: gränssnitt, kassaapparater, snabbt, effektivt, Task-time, Task-success.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Problemområde: Sverige och Europa står inför det faktum att befolkningen blir allt äldre. Med detta menas att genomsnittsåldern för individen ökar vilket också ger utslag på hela befolkningens genomsnittliga livslängd. Denna förändring medför att vård och omsorgsinsatserna ökar samtidigt är det allt färre som sysselsätter sig inom äldreomsorgen vilket är en bidragande orsak till att antalet närstående som vårdar äldre i Sverige ökar (Lidskog. m.fl. 2003).

This study is based on previous research concluding that sub-national actors now function on a complex arena where the nation state is not the sole and self-evident channel to the European Union. Based on that assumption, the thesis is intended to create understanding of the nature of the relationship between the West Sweden regional office and its Värmland commissioners in the case of regional action.The relationship between the regional office and its members was examined in a case study of open consultation around the EU?s new EU 2020 strategy. The questions posed in the thesis are answered by interviews with representatives of West Sweden and certain Värmland members of that organization. The results of the interviews were then analyzed based on a fusion perspective, which addresses various indicators for regional action.The results of the study show that the West Sweden regional office can assume a clearer role in regional influencing, but also that Region Värmland plays an important role in influencing the EU.

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

Storytelling is a complex action that requires many linguistic and other cognitive abilities, like memory and attention. Resent research has shown a correlation between oral story retelling and picture arrangement among children with neurodevelopmental disorders. The present study analyzes if this correlation exists among a convenience sample of children from the general population. 77 children between 3:11 and 9:0 years old accomplished Bus Story Test and a picture arrangement task from WISC III. Significant correlations was found between picture arrangement and Bus Story Test?s subscores sentence length, subordinate clauses and information.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.