There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

Abstract The purpose of this study is to further understand swedish highschoolstudents perspective on the subject of history. In order to produce an answer a series of qualitative interviews were conducted with six students of mixed ages, ethnicity an gender. Their answers were evaluated using relevant didactic theories focusing on the use of history, historical consciousness as presented by Klas-Goran Karlsson. Motivationtheories according to the RISE model. By Edward Hootstien.

The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.

This study investigates if and how grammar instructions and exercises in Spanish textbooks have evolved during the last thirty years. More specifically it focuses on how the grammar is presented (explicit instruction) and on the nature of the exercises (input, production and interaction). The method for investigating these things is firstly an analysis of the explicit instruction, and secondly a quantitative study of the exercises. The number of textbooks analyzed in this study is four and only the chapters that focus on teaching the preterite are included in the analysis. The result shows a tendency towards direct explicit instruction and controlled production practice.

This study concerns how organizations manage various problematic areaswhen implementeing Business Intelligence and experiences from BusinessIntelligence project failures on management level. In order to highlightthese questions, we have carried out interviews with four organizationswhich have great experience in working with Business Intelligence on adaily basis.The result of the study shows that all organizations deal with difficultiesregarding cost-benefit issues and justification concerning BusinessIntelligence investments. The result also showed that the organizationsfaced difficulties with integration concerning time and cost. Documentingand securing support systems presented different attitudes between theorganizations, primary in the question about sub complements to BusinessIntelligence and in the way that they were documented. In the discourse oflegal issues and privacy the majority of the organizations chose not to storepersonal information relative to legal security demands.

For several years has there been a leading line from the government and the municipalities in Sweden to invest in schools and school grounds. The outdoor environment of schools has been rediscovered and given a greater importance. Investments have been made both practically with reconstruction and in a research context. Although, my work started with an assumption that these investments were mainly made at primary schools, and that secondary schools were set aside. The thesis This is my schoolyard.

In this study we have analysed from an intersectional perspective two textbooks Historia 1b and Progress Gold A which are purposed to be used as teaching material in Swedish schools in the subjects of History and English. Our question and reason for doing the analysis is to emphasise and make the variety of women in the books visible in order to compare that variety to the one that is demanded by the Swedish curriculum. The analysis is made from an ideology critical perspective and contains quantitative elements. Our conclusion is that the material contains both excluding and including features. Some intersectional categories are well represented while others, like functionality and religion, are not.

The aim with my work was to gain a deeper understanding of some adult adopted children?s experiences and reflections about which role parent ship plays for the adopted child?s development of identity. Following questions have been in focus: What does a working parent ship imply, seen from the perspective of adopted child? In which way can the development of identity for the adopted child be supported by a functional parent ship? Semi-structured interviews were carried out with the two following themes: Support and confirmation. The sample consisted of five foreign-adopted between the age of 18 and 37 years.

The purpose with this study was to elucidate the pros and the cons with a sale support system. This has been narrowed down into two questions: ?What are the pros and cons for a company that have a sale support system? and what are the pros and cons for a company that does not yet have a system?? Configurator that is a sale support system has been studied. It is a system that presents products by accepting different functions, qualities or parts that are possible to match. It can be used in business-to-business or business-to-consumer situations, through different sale channels, namely direct sale, indirect sale and online sale.

AbstractThe aim is to find out the teachers´ different point of views regarding what and why it´s important to teach children about the human body and in what way educationists can teach this knowledge. Seven teachers are asked, through qualitative interviews, about their point of views on teaching the human body in pre-school.The teachers don`t seem to reflect upon the subject, which shows that a development of knowledge needs within the area.Fist of all the children´s spontaneous questions direct what the educationists talk about with the children. The most frequently mentioned questions are about the circulation of the blood and the digestion organs. The teachers think it´s important that the children get knowledge about the human body in order to get a better opinion of their own bodies and themselves. It´s also important because this is the basis of other kind of knowledge, for instance the knowledge about animals..

Today environmental management systems (EMS) are common documents (more correctly, a combination of documents) that direct, steer and regulate environmental efforts within many companies. The intention of EMS is that its guidelines are reflected in how the employee carries out his everyday work tasks. This study aims to illuminate the attitudes that exist regarding the EMS at ALSTOM Power Sweden. By using questionnaires and interviews as a method to communicate with employees,a study of the existing attitudes regarding the EMS was carried out. The results were analyzed categorically and statistically and show that there are consistent attitudes among employees, but that there are also inconsistent attitudes.

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.

This study is intended to identify which factors that influence the success of initiatives in Customer Relationship Management, usually abbreviated as CRM. In the course of this study we have been in contact with forty-two companies operating in Sweden within eleven different sectors in order to find out how they operate regarding CRM initiatives, particularly initiatives within marketing and promotions. Against the data collected during the study it was concluded that the companies working with CRM believed that the CRM initiatives resulted in higher profitability and created more loyal customers. At the same time it was evident that the companies had different views on CRM as a method and its benefits. The majority of the companies could not present any tangible results from CRM-initiatives. It was also revealed that decisions regarding CRM initiatives were based on subjective assessments and without theoretical foundation.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.