This thesis compares different justifications of human rights with the philosophy of Axel Hägerström. Hägerström´s philosophy uses a strict logic and discards the notion of the existence of absolute values and moral right and wrong. The justifications that are examined are those of Robert Nozick, Alan Gewirth and the postmodern view. Nozick emanates from arguments of natural law, which is rejected by Hägerström as metaphysics. Gewirths logical justification emanates in part from moral arguments and hence differentiates from Hägerström, but it can be used for constructing a practical application of Hägerström's philosophy and thereby motivate a legislation relating to human rights.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

AbstractThe purpose of this essay was to examine children?s comprehension of the internal organs of the human body and to see how this understanding varies between ages. Thirteen children in the ages between three to five have been asked questions, through qualitative interviews, about their thoughts regarding the human body.The understanding varies depending on the children?s age. A five year old have a better knowledge than a three year old.

Earlier research has shown that combining education with entertainment can improve students motivation in school. With this study we aim to learn more about interactive digital learning resources and how they should be designed to entertain and thereby contribute to motivation. We have identified aspects of educational games that also could be considered when developing interactive digital learning resources, to make them more entertaining and motivating. We have chosen to study and evaluate an interactive digital learning resource called ?Grasp the Disaster?, a fictional online adventure created for students in the ages between 13-15.

This study aims to unravel if it should be accepted to use natural resources in the Sami reindeer grazing area for the green transition. Mines, wind parks, and other infrastructure in the reindeer grazing area create problems for the reindeers which makes it difficult for the Sami to proceed with this traditional practice. While the Sami people have right to practice these customs the minerals and land which in it lies could be crucial to successfully go through the green transition in Sweden and the European Union as well. To answer the question: Should it be acceptable to use natural resources in the Sami reindeer grazing area to accomplish the green transition? a reflective equilibrium will be applied to the principles of egalitarianism and collective rights.

Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.

The aim of this master thesis was to examine the European Commission's information resources from a user perspective in order to clarify the needs and circumstances of the search of EU-information among students at Örebro University. 41 students participated in a survey, and four of them was interviewed. On the basis of Pendelton- and Chatmans theories of information behaviour in small worlds, it were assumed that the students' education and citizenship in the European Union affected their needs and the search of EU information.The study showed that the students needs for EU-related information has increased, with the current education, but also been linked to earlier educations. The students Citizens need were mainly associated with elections such as the EMU-election, but also in some cases to a need of the general knowledge.A review of the European Commission's information resources were made with an emphasis on European Documentation Centre, EDC. The survey showed that most students used the EDC and the EU-databases that was made available by the European Commission through the EDC and the university library but were not aware that they used EDC.The survey also showed that students made use of familiar sources and resources when they searched the EU-information, such as the library's regular database list, the library catalogue and search engine on the internet are not requested of other resources.

In human service organizations it is important to enlighten the significance of human encounters. The aim of this study was to explore nursing students experiences of developing empathy and professional relationship in encounters with patients and next of kin during their education. Interviews with five nursing students were carried out. The method of analysing content analysis was used. One main theme and five subthemes were presented.

Women ledaers and profitability, is there a correlation? Earlier research show different outcome on the correlation between women leaders and profitability. A Swedish consultant firm, Caran has a belief that more women leaders would create more financial profit, we ask us if that is the true situation. Using two different IC measurement methods we have shown the difficulties in calculate intagible resources, which methods that can/ can not be used and if women leders create financial value. We found the women leaders in Caran to add more value per dollar spent on the woman leaders than the value added per dollar spent on men leaders.

Denna studies syfte a?r att underso?ka vilka aspekter av ett fo?retags arbetsgivarvaruma?rke som va?rderas ho?gst av arbetsso?kande och da?rfo?r a?r viktigast fo?r fo?retag att kommunicera till ma?lgruppen genom employer branding-arbete. Uppsatsen bygger pa? fyra fra?gesta?llningar: Vilka av aspekterna i ett arbetsgivarvaruma?rke a?r viktigast att kommunicera till arbetsso?kande fo?r att bli en arbetsgivare som arbetsso?kande dras till? Vidare: Vilka aspekter av ett arbetsgivarvaruma?rke va?rderar studenter ho?gst na?r de va?ljer arbetsgivare? Finns det en skillnad mellan ma?n och kvinnor i vad man va?rderar ho?gst respektive la?gst? Finns det en skillnad mellan vad man va?rderar ho?gst respektive la?gst beroende pa? studietid?Underso?kningen baseras pa? en kvantitativ studie och genomfo?rdes med hja?lp av en enka?tstudie. Enka?tstudien baseras pa? en modell fo?r corporate social performance som kommer fra?n ett offentligt index av Kinder, Lydenberg, Domini & Co.

Marketing research has acknowledged the concept of authenticity. It is argued that consumers in modern society increasingly search for something real, in contrast to what they perceive as mediated and distorted. Producers of regional food brands has acknowledged this trend, and started to market their products as being authentic. Given the potential practical and theoretical contributions in studying the concept of authenticity in this context, this study aims to explore how consumers perceive these claims of authenticity. Therefore, the purpose of this thesis is to extend knowledge on how consumers come to perceive a regional food brand as authentic.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.