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.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

Due to the forest industry downsizing, many communities in rural forest regions in Canada and Sweden are facing problems to survive. In order to create community sustainability, resilience and well-being in remote forest regions, the view on the forest resources has shifted towards multiple use, through the concept of sustainable forest management (SFM). Beside the economic and ecological elements of sustainability, the social forest values are needed, contributing to the human well-being, local participation, stakeholder collaboration, human rights and cultural connection. In this thesis the embodiment of the social component of SFM within Prince Albert Model Forest (Canada), and Vilhelmina Model Forest (Sweden) will be examined. Being partners and facing similar challenges as rural boreal forest regions, the two model forests are compared through analysis of projects and activities, conducted interviews and organization documents. Looking at projects mentioned as successful by the interviewees, they all have elements from the social values of SFM. The direction can be explained by the introduction of the Forest Communities Program in Canada, demanding the Model Forests to work towards community stability and resilience, the Model Forest organization concept itself and the way global focus are increasing around social forest values. In the future, it may be important that the role of the MFs enable some kind of political authorization and legitimacy in order to improve conflict solving and indigenous rights equality.

This essay examines how witches are portrayed in American produced TV-series in the year 2000 and forward, what elements could have effected that portrayal in the series and also how this portrayal differs itself from witches within Wicca. The material used for this examination are the TV-series Charmed, The Vampire Diaries and Witches of East End and as comparing literature; Living Wicca, The Spiral Dance and Witchcraft Today. The methods used for this process are discourse analysis and content analysis. I used theories of Pierre Wiktorin about religion and popular culture. I used three themes (Characteristics, Practice and mode of thinking) for the processing of the material and to structure the result.

The aim of this thesis is to mediate to the reader an image of Chinese classification systems and in what way the methods of classification have progressed during time. The tradition of classification in China is very old and dates back more than two thousand years, but it wasnt until the downfall of the dynastic era in the beginning of the 20th century, that Chinese libraries and methods of classification were modernized. This thesis also identifies the development of Chinese librarianship which is of old age since Chinese literature stretches three thousand years back. The main question is in what way the values of three different philosophies are reflected in five classification systems compiled between 1953-1975. The three philosophies are Daoism, Confucianism and Maoism/Mao Zedong Thought.

In recent years, the demands for effectiveness and evidence in social work have increased in all work areas, including that of healthcare. This has sparked the discussion on concepts such as practical- and theoretical knowledge and their respective roles in social work. In the light of this, the purpose of this candidate thesis is to investigate healthcare social workers understanding of practical- and theoretical knowledge in the working process as well as their respective influence and importance. This candidate thesis is based on three interviews with social workers from different departments in Norrlands Universitetssjukhus in Umeå, Sweden. To provide range to the thesis, the interviewees were chosen from a purposeful sampling.

The purpose of this study was to examine the laws, govern documents and guiding principals that are available for schools and their work regarding the work against discrimination, insulting and other forms of harassments, and then to form a method for the schools to implement this work in practice.The work to counteract discrimination, insult treatment and other forms of harassments should be done both in a short term and a long term. In this paper there is a presentation of a project, a set of lessons that was created and carried out as a trial. The project aims for conscious making among children and students in school regarding norm, deviation, discrimination and power and the fact that equal treatment is hard to achieve. The basic purpose behind the project is to offer a tool to schools and teachers so that they can decrease the possible gap between the laws and the practice of these laws by creating awareness among students and other teachers. The long term work for achieving equal treatment should be done on a political level.

The purpose of this master thesis is to investigate the understanding of children's librari-ans regarding children's needs and preconditions in a library context and based on devel-opmental psychology and information seeking theories. The children's perspective is said to be the guiding star in the children's library and the thesis also aims to study the chil-dren's perspective as defined by children's librarians.The master thesis is a qualitative study based on interviews with children's librarians working at major public libraries. Observations of the children's libraries in the study have to some extent been performed.The study reveals that children's librarians are fairly knowledgeable about children but do not to a full extent use that knowledge into adapting the library to children and their needs. The children are not contributing to the adaptation of the library to any extent as there are few routines for that matter. In society in general children are on a regular basis represented by adults and their perspective on children and children's needs, which may differ from the perspective children have on their own lives, and the same is applicable for the children's library.

AIM: To investigate  newly graduated nurses opinions on their introduction and preceptorship at Akademiska Sjukhuset in Uppsala. METHOD: A descriptive cross-sectional study using qualitative and quantitative evaluations. Data was collected by a questionnaire containing open and closed questions. Totally 42 participants took part in the study. Data analysis was obtained using descriptive statistics, thematic analysis and content analysis.

The purpose of this thesis is to investigate the degree of influence of holes in the web of steel beams with long spanson weakening of their bearing capacity. Making holes in the web of the beam generally reduces the bearing capacity of the beam. However, it might be necessary seen from both an architectural perspective as well as from a building services perspective by creating an opportunity for building installations.The objective of this thesis is to examine how much an I-beam can be weakened without sacrificing safety and functionality. The investigation has been done by using Finite Element Method through commercial software.The regulation for structural design of building structures in Sweden used to be specified in the document known as BKR. But this was replaced by the European norm Eurocode back in May 2011.

The main purpose of this thesis is to analyze laws that completely prohibit abortion through a legal philosophical perspective. To demonstrate that abortion blanket bans cannot be seen as legally legitimate, the author has completed a literature study where she uses Robert Alexy?s ?Concept of Law? to analyze abortion laws both in general, and in Nicaragua in particular.Based upon Alexy?s ?Concept of Law? the author has identified three relevant key elements ? social efficacy, the argument from injustice and correctness of content - which she uses in her analysis. In order to apply these three elements on the total abortion ban, she then uses four different analysis tools - feminist theory, Human Rights, deontology analysis and right analysis. This has enabled a thorough analysis of the total ban on abortion that has demonstrates that such laws cannot be considered legitimate.By highlighting the human rights violations the law entails, one can conclude that the law has a social impact.

This essay attempts to examine the discourse of the Sweden democrats in relation to thevalue system of the Swedish national school.To analyse the political texts I use discourse analysis and especially the method and approachconducted by Judith Lee Bacchi. Bacchi focuses on the construction of a problem in variouspolitical discourses. When performing this kind of analysis the main question is (accordingto Bacchi): ?What is the problem represented to be??I find that the Sweden democrats construct the ?migration politics? and the ?multiculturalpolitics? that is guiding the society as the cause of most problems in our society. To solvethe ?problems? they promote a nationalistic and a cultural racist discourse especiallypinpointing the ?Muslims? as being a problem.Since the Sweden democrats are striving to implement their discourse in the society andschool, and since their discourse already are reproduced by solar students in the classroom,I find it important to examine the essence of their particular discourse and contrast it withthe current value system of the Swedish schools.I don´t find the nationalistic and racist discourse of the Sweden democrats to correspond tothe value system of the Swedish school, mainly due to their strive to create alienation, andby labeling individuals in a reductive manner, instead of using apparent differences as asource for democratic discussions in the classroom.

The aim of this masters thesis is to investigate how childrens librarians deal with gender issues in their work when acquiring and mediating books to children, and how reviews in Bibliotekstjänsts Sambindning can be of help in this aspect. The thesis focuses on children between 6 and 12 years of age and their reading of fiction. Four interviews with childrens librarians and an examination of reviews in Sambindningen have been carried out. The reviews were examined both by finding out with what frequency gender issues are dealt with and by studying 20 childrens books from a gender perspective, comparing my judgement with the one they got in the reviews. The examination of Sambindningen showed that the reviews therein only sporadically bring up gender issues.

The topic of our thesis is Packaging Design as a Brand Building Tool and we are presenting the Scandinavian perspective. We found the topic interesting because, from a theoretical point of view, we identified a scarcity in research focusing on packaging design as a brand management tool, and from a practical point of view, we found out that businesses use packaging design at different levels in their communication efforts. Thus we wanted to provide both academia and business world with a clear picture to what extent and how businesses use packaging design in their brand-building process. Therefore the aim of our thesis is to provide practitioners and academicians alike with a better understanding of how packaging design can be used to create strong brands in the FMCG sector in the Scandinavian market. To reach the stated aim first we provided a solid theoretical background of packaging, its elements and its role in the marketing mix.

Water connects heaven and earth. Water is the most obvious element of nature. To move in water is for me more than cooling of on a hot summer?s day. It is about freedom and the feeling of being above the state of things.