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.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

SammanfattningDen svenska hotellmarknaden domineras till stor del av utländska aktörer. Stora hotellkedjor som Hilton, som representerar Storbritannien, Accor, som representerar Frankrike är bland de dominerande aktörerna. Bland de nordiska representanterna så är First/Tribe Hotels en organisation som ?sticker ut?. Alla dessa organisationer präglas av den organisationskultur som de uppstod i.

The purpose of this study is to investigate if and how children acknowledge TV-commercials, and if that is the case, are their preferences in products a result of it? The study also investigates which TV-commercials that are broadcasted together with children?s programs and if and how the children acknowledge these. The studies are based on interviews and an exercise with pictures that was carried out with two groups containing four children each. One group contained four children in the age of 6, and the other four children in the age of 7. The children are situated in a school in the Swedish countryside.

The purpose of this thesis is to provide a better understanding of how dairies use colour, picture and shape in order to influence customers? buying decisions of fruit yoghurt. In order to reach this purpose the research was conducted through case studies of three dairies. In this research three research questions were created with focus on the visual elements colour, picture and shape. The method of data collection was performed through interviews with dairies as well as documentations.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

The study aims to investigate student participation as a tool for democratic development in secondary school from a student perspective. Furthermore, students' perceptions of the school's work with student participation in formal and informal contexts are also investigated, with basis in the teaching structure. The results are based on interviews conducted with students who all attend the same class in their last year of high school. Subsequently, an analysis is made based mainly on three different theories: democracy, curricula and sociocultural theory. The result shows that students feel that they are able to practice student participation but the amount of influence they get differs between individuals depending on devotion and commitment.

The Arctic region has not been a topic of discussion or a reason for a conflict in the past, but with the development of environmental issues which has resulted in melting of the ice, so has the interest for the region developed. This has resulted in a conflict over the area, with five countries as main actors. This paper investigates the five main actors? goals with increased influence in the area, using the thoughts of Rational Actor Model, with states as utility-maximizing actors and foreign policy as the expression of national interest. Furthermore the paper investigates the means of getting to the goal, what kind of tools they use.The paper shows that all of the countries are interested in the economically benefits that are buried under the melting ice and the short cuts in sea routes that will be a possibility to use ones the ice melt more.

The aim for this thesis is to study the international gender equality work from a perspective of the concept of universalism and particularism, with the United Nation?s Declaration of Human Rights, and especially -?The Convention on the Elimination of All Forms of Discrimination Against Women?, in focus. The shadowreports of Namibia and Sweden are used as examples of how countries with different historical, political and social contexts are working with gender equality.A theroetical framework is constitued by theories as postmodernism, postcolonialism and feminism with basis from social constructionism. The thesis is methodological influenced by Critical Discourse Analysis. Notions from former studies were also used as tools in the analysis.

Management research has during the last decades devoted itself to finding new solutions as to how companies in a better and more efficient way can take advantage of the human resources to create added value. This brings up the problem of understanding, making visible and identifying these resources and to be able to influence them. A section of the issue of understanding that has grown stronger lately builds on the role of emotions in transformation of resources. Research into this issue has shown a discrepancy where a common view seldom can be assumed. This leads to the first aim of the essay; to create a theoretical framework for understanding and dealing with the role that emotions play when it comes to creating added value in a company.

The aim of this study is to, by individual interviews focusing on specific dimensions of supervision,examine how integratively educated PTP-psychologists experience the interactionin the supervision they receive as a part of their PTP-work and to describe if and how theyexperience that these components of the supervision promote, does not exert a direct influenceon or restrain the preservation and development of an integrative psychotherapeuticapproach and -attitude. The eleven people who are interviewed for this study all belong tothe group of psychologists who graduated from the first group of psychologists with an integrativepsychotherapeutic approach at Örebro university in the year of 2007 and who arenow completing their PTP-work. The interviews were analysed according to a qualitativecontent analysis. The results show that ten out of eleven PTP-psychologists experience thatthe interaction in the supervision is either good or excellent and that this promotes or doesnot exert a direct influence on the integrative approach.Keywords: Supervision, PTP-psychologist, integrative approach..

What causes people to move within and between certain places and not within and between others? How do physical outdoor environments affect the way people act and move? Do different environments generate different body language and mimics in the bodies that inhabit them? In my pursuit for answers to these questions I studied literature and initiated and took part in dialogues in the form of workshops, all of which has resulted into this thesis. My questions have initially arisen from reflections of my own environment and how it not only affects my mental condition, but also my actions. Drawing upon the hermeneutic term ?preconception? I trust that what we label ?truth? is constructed by our lived experience and the society we grow up in.

Though death and mortality is an inevitable part of our lives it seems like both the society with its culture and the individual in some way repress death. This study was set to explore how and why the individual holds back thoughts on his/her own death and in which way society affect the individual?s repression of death-thoughts. Using a hermeneutic approach I have interviewed five informants about death and thoughts about death in everyday life. Also for the analysis of the empirical material a hermeneutic approach was used, and the works of Bauman, Giddens, Heidegger, Fromm and May served as a theoretical starting point.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

ABSTRACTTitle: Basel II ? The New Basel Capital Accord and its influence on small Swedish banks and their retail banking and risk management.Seminar: May 24th, 2007Course: FEK318 Bachelor thesis in Business Administration, 10 Swedish creditsAuthors: Mattias Kjellberg, David Uhlmann & Ivana ZubacAdvisor: Joakim WinborgKeywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2Problem: What influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking?Purpose: Our essay seeks to explore what influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what influence pillar 2 have. We also want to explain if Basel II has influences on small Swedish banks credit analysis and possible effects in their risk management and pricing.Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken.Conclusions:? The work with credit scoring does not get influenced by Basel II if the Standardised Approach is chosen.? Banks that?ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II.? Basel II will result in a risk adjusted pricing and a more fair credit market.? Internal Ratings-based Approaches is very demanding to develop, but at the same time it?s a more risk sensitive approach.? Pillar 2 results in a more sophisticated work for the small banks.? Basel II results in a further price press on residential loans in Sweden..