The purpose of this study is to examine the Swedish national student organizations attitudes towards school food and the school food debate between 1957-1982. The previous research on the subject maps the historical background and development of the school meal, but lacks a contemporary student perspective from the chosen time period, not least on a deeper and more political level. The theoretical starting points in the study concern organizations and their influence on public authorities as well as student influence. These theoretical frameworks are used to describe the conditions for the currently active national student organizations; Elevf?rbundet and SECO, in the political arena.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

SammanfattningTitel: En Jämförelse i Blancokredithantering mellan Svenska Nischbanker från Detaljhandelsbranschen och Universalbanker Ämne: Industrial and Financial Management Central Begrepp: Blancokredit, Kreditrisk, Kreditprövning, Nischbanker Forskningsfrågor:? Använder svenska universalbanker och nischbanker med ursprung från detaljhandelsbranschen samma kriterier för riskbedömning vid blancokreditgivning?? Hur skiljer sig deras kredithantering?Syfte: Syftet med studien är att göra en jämförelse i blancokredithantering mellan nischbanker med ursprung från detaljhandelsbranschen och Sveriges universalbanker. Detta för att utreda eventuella likheter och skillnader och belysa dessa i en modell. Metod: Vi har valt att använda en deduktiv metod och utfört en kvalitativ undersökning. Våra undersökningsobjekt avgränsas till Svenska nischbanker med ursprung från detaljhandelsbranschen och universalbanker.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

Nowadays the majority of the thinnings made in Swedish forests are done by machines, harvesters and forwarders. The most common model in thinning with a harvester is strip-road operated thinning and stand-operated thinning with one intermediate passage between the strip-roads. This study is a time study with some quality follow ups on a strip-road operated thinning model, a stand-operated thinning model with one intermediate passage between the strip-roads and a stand-operated thinning model with two intermediate passages between the strip-roads. The machines in the study were a small harvester (Forestline MPM C90) and a medium sized forwarder (Timberjack 1110). The study was made in Litsnäset outside the city of Östersund in Sweden and was made during the autumn 2007. In a lodgepole pine stand six study units (0,6 ha) were thinned with the three different models, two study units per model.

The struggle for the customer has become a priority for the fashion industriesconsidering that it is the customers? willing to shop that guarantees theircontinuous survival on today?s competitive market. To keep the customer happyand satisfied, should be their priority as this leads to an economic advantagesince the customer becomes the companies strongest allay with help of the socalled ?word of mouth? effect. The positive response is then transmitted fromthe customer, acting as a spokes- person for the company.

Smålands museum, the museum of Småland, is a museum for the county of Kronoberg, a mission given to the museum by the state and county council. The main fields of the museum are the cultural heritage and the history of culture of the region. The museum of Småland is also the Swedish museum of glass. This Master s thesis focuses on the information requirements of the employees at the museum of Småland. Because of the financial status of the museum, the librarian that worked at the museum had to quit about four years ago.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

The purpose of our research was to examine whether the acceptance and diffusion of RFID technology among the employees at public libraries in Sweden, follow the classic diffusion of innovation model. RFID or Radio Frequency Identification, is a technology that uses radio frequency and microchip technology to track items, in our case, library books and other library materials. Diffusion is the process by which, in our case, the RFID technology is adopted by the library staff. The purpose of this study was to examine what factors influenced the acceptance and adoption of RFID among the library staff. We used Everett Rogers' Diffusion of innovation theory as our framework.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

AbstractEssay in Political Science, autumn 2010. ?ALBA ? A regional integration project with good conditions?? Autor: Anna Sjögren. Course: Political Science, C-level, Tutor: Sten Berglund An essential part of the political science research on regional integration has been about why states join economic unions and what forces drive the process of integration. This essay is a case study on the Latin American regional integration project called ALBA.

Vi har valt att inrikta oss på småföretag, och hur informationen från deras ekonomisystem används i samband med beslutsfattande, vi har även tittat på om det finns andra informationskällor som beslutsfattarna använder sig av än de formella som till exempel ett ekonomisystem utgör. I problemdiskussionen framgår det att den formella informationen påverkas av den informella informationen. För att skapa en inblick i hur informationsanvändandet vid beslutsfattande såg ut valde vi att göra fyra fallstudier på småföretag. Metoden som användes i denna studie var av kvalitativ karaktär samt i form av en fallstudie. För att samla in empirin till denna studie gjordes personliga intervjuer med Vd:n i de olika företagen.