Syfte: Syftet med studien ?r att j?mf?ra redovisningskvaliteten mellan redovisningsstandarderna K3 och IFRS bland noterade svenska sm?bolag. Fr?gest?llning: Hur skiljer sig redovisningskvalitet f?r b?rsnoterade svenska sm?bolag som f?ljer K3 respektive IFRS? Metod: Kvantitativ j?mf?relsestudie, paneldatastudie. Resultat och slutsats: Resultatet gav indikationer p? h?gre redovisningskvalitet f?r K3 j?mf?rt med IFRS men d?r en majoritet av studiens m?tt inte var statistiskt signifikanta..

?How does the Turkish debate appear concerning the EU-discourse in relation to political conditionality? Is Turkey accepting the demands that are being made?? These questions are answered in this thesis through a qualitative document analysis of the debate concerning EU as it is in Turkish newspapers and statements made by Turkish political representatives. The debate is used to describe the association?s process in a candidate country through investigating how the process and the relationship between EU and Turkey are discussed within the country. The national debate is then used to compare with the accession process for the Central and Eastern European countries based on conditionality to discover if Turkey is different from other candidate countries and if so explain why.

The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

Studien avsåg att undersöka ungdomars definitioner och föreställningar kringvåldtäkt. Huvudsyftet var att se hur ungdomarna talade om det manligavåldtäktsoffret och den kvinnliga förövaren.Våldtäkt beskrivs som varande ett våldsbrott och refereras ofta till i medierna,främst med den manliga förövaren och det kvinnliga offret som utgångspunkt.Då ungdomars föreställningar kring begreppet våldtäkt tidigare undersökts, därmed en heteronormativ utgångspunkt, är det av intresse att införliva ocksåandra aspekter kring ämnet.Metod för insamlandet av empiri var fokusgrupper, där analysen, utförd medGrounded Theory och sedan Diskursanalys, sedermera påvisar att de ungainformanterna är medvetna om det manliga våldtäktsoffret och den kvinnligavåldtäktsförövaren. I inledningsskedet av varje intervjusession förklaras allaindivider som varande möjliga offer eller förövare. Uppfattningarna förändrasdock när diskussionen kommer att behandla vem som är vem, avseende offeroch förövare i våldtäktssituationen.Det manliga våldtäktsoffret definieras som ?svagt?, då han ?förväntas? fysisktkunna försvara sig själv.

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding.

Already during the 90s, research showed that girls and boys are presented in different ways in judgments according to ? 3 LVU. While sexuality was given a large space in the girls' judgments, it was barely mentioned in the boys'. This study aims to investigate how the legal genders boy and girl are presented in judgments made according to ? 3 LVU during 2023.

The technological development and increasing popularity for integrated multichannel solutions constitutes both severe opportunities and challenges for todays' and tomorrows' retailers. On the account of consumers leaving traces when using digital channels and the technological development enabling retailers to use this information to create relevant offers, goal-congruity is relevant to apply in the multichannel shopping context. Based upon previous research on goal congruity and channel integration, our main purpose in this study is to increase the understanding for how congruity in an offer increases the intention to redeem the offer. Several studies focus on and contrast the product characteristics hedonic and utilitarian. However, it has been stated that it is crucial that research also examines the difference in target audience, buying situation and as examined in this study: buying decision process.

This is a comparative study examining one school with scheduled homework assistance andone school without homework help tuition. The study has investigated the use of the schoolbasedhomework assistance program at a grade school in a municipality outside of Stockholm.To what extent do the pupils use this resource, and what are their attitudes to it? Do theyregard it as a useful resource? What is the opinion of the teachers involved, do they findhomework tuition relevant and meaningful?The governing documents for the Swedish schools do not make the handing out of homeworkmandatory, and do not require that schools organize homework assistance. The emphasis inconnection with homework is that pupils should learn to take responsibility for their ownstudies. There is, however, a commersial market for homework assistance, at prices that arenot accessible for most parents, and some municipal schools have stared programs forhomework tuition.

Den ha?r a?r en kvalitativ studie som presenterar resultatet fra?n fem semistrukturerade intervjuer med fem ungdomar mellan a?ldrarna 19-25 som bor i Lulea? kommun och som inte ga?tt fa?rdigt gymnasiet. Syftet med studien a?r att underso?ka ungdomarnas upplevelser av att avsluta sin gymnasieutbildning i fo?rtid, samt ta reda pa? vad som pa?verkat deras beslut att go?ra det. Till grund fo?r analysen ligger Bourdieus begrepp kapital, habitus och kulturell reproducering samt artiklar och tidigare forskning som ses relevanta fo?r studien.Resultatet visar att alla ungdomar, fo?rutom en, genomga?tt en separation mellan fo?ra?ldrarna na?gon ga?ng under barndomen.

This paper discusses some concerns about Japanese gender identity as a construct and the subversive means to overthrow it. In my paper I claim that the eastern influences on Japan has created a gap between old and new gender- traditions and norms. This interspace is what the philosopher Judith Butler claims as the site for a possible gender transformation. As Butler claims gender identity to be a construct, I use her methods of understanding and subsequently queertheory, to investigate the construct of Japanese gender identity and also the norms that constitute a national identity. As I elaborate on this theory I use specific artworks from Morimura Yasumasa, Yoshiko Shimada and Bubu de la Madeleine and also the all-male theatre kabuki vs.

Bakgrund: Inom va?rden sker en stor genomstro?mning av information. Da?rfo?r a?r tydlig kommunikation mellan va?rdpersonal viktig eftersom patientsa?kerheten annars a?ventyras. Ett exempel pa? en kommunikationsmodell a?r SBAR som sta?r fo?r ?situation?, ?bakgrund?, aktuell status? och ?rekommendationer?.

Den h?r studien unders?ker hur spr?k anv?nds f?r att uttrycka maktrelationer. Med hj?lp av kritisk diskursanalys analyseras sju f?rvaltningsbeslut fr?n milj?f?rvaltningen i G?teborg, med fokus p? omtal och tilltal, passiva verb, nominaliseringar och modala hj?lpverb. Analysen visar att s?rskilt passiva verb bidrar till att f?rvaltningens agens suddas ut n?r det blir sv?rt att avg?ra vem eller vilka som utf?r en handling. Ansvaret l?ggs ist?llet p? mottagaren med hj?lp av modala hj?lpverb, vilket bidrar till en oj?mlik maktrelation d?r milj?f?rvaltningen inte har n?gra skyldigheter eller krav p? sig, medan mottagaren f?ruts?tts utf?ra m?nga olika handlingar.

Syftet med den fo?religgande underso?kningen a?r att fa? kunskap om hur undervisning kan fo?rba?ttra elevers la?rande vad det ga?ller elevers historiemedvetande. Metoden som under- so?kningen anva?nde sig av a?r en learning study, ett kollektivt samarbete mellan historiela?rare som riktar fokus pa? elevers la?rande. Genom utva?rderingen av det samlade datamaterialet besvarades underso?kningens fra?gesta?llningar Vilka a?r de kritiska aspekterna fo?r att elever i a?rskurs 8 ska kunna utveckla en ho?gre grad av historiemedvetande, och Vilka centrala punkter i undervisningens uppla?gg go?r positiv skillnad fo?r elevers la?rande? Resultatet visar att de deltagande pedagogerna identifierade tre kritiska aspekter som anses vara avgo?rande fo?r en undervisning med ma?let att utveckla elevers historiemedvetande: 1.

AbstractThis study deals with outdoor education together with Swedish language teaching. In my future profession as a teacher I want to be able to offer my pupils varied, discovering and exploring lessons focused on nature. The aim of this study is to throw light upon outdoor teaching, hoping that more people will discover nature as the right place to learn.In my study I have asked these questions:? What is outdoor education?? How can Swedish be taught out of doors?? Why is this method a good complement to the traditional teaching in the classroom?With these questions in wiev I made three qualitative interviews with teachers with different backgrounds. In addition I have planned, taught and evaluated the lesson that is the basis of the result.Outdoor education should be given increasing time in school and be used as a complement to the traditional teaching in the classroom.

Denna kvalitativa studie unders?ker vilka motiv som ligger bakom gymnasieelevers val att l?sa ?mnet svenska som andraspr?k, sva, och vilka erfarenheter de har med flerspr?kighet i klassrummet. Studien har en fenomenologisk ansats d?r elevernas livsv?rldar och dess spr?kliga repertoarer anses p?verka elevernas beslut och f?rh?llnings?tt (Busch 2017). Detta inneb?r att elevernas uppfattning om ?mnet sva och deras inst?llning till flerspr?kighet p?verkas av deras tidigare erfarenheter.