Bakgrund: För att en organisation ska kunna existera behövs ledarskap, arbetsfördelning, formell och informell kommunikation mellan ansvarsenheter. En ansvarsenhet är en del av ett företag som styrs av en chef och förekommer för att uppnå ett eller flera strategiska mål. Ansvarsenheter kontrolleras och styrs av ansvarsredovisning.Problemformulering: Ansvarsredovisning är ett verktyg som tillämpas för att styra enheter inom större organisationer. Organisationer har problem med att tillämpa ansvarsredovisningens egenskaper på korrekt sätt. Syftet med studien är att undersöka egenskaper i ansvarsredovisning som kan identifieras med Byggföretaget AB.

In the political world of today the discussion of Just wars are very present, since the international law and the UN Charter provides certain rules about when it is justified to go to war (jus ad bellum) and how a justified war should be conducted (jus im bello). The discussion about jus ad bellum and jus im bello derives from the theory of Just war. Both in international law and the Just war theory, focus is on interstate wars were the actors are two sovereign states. Since the end of the Cold War there has however been a change in the way wars are conducted. From interstate to intrastate warfare, where the government in most cases no longer has the monopoly over the warfare.According to these facts, my conclusion is that the Just war theory has to expand and incorporate a focus on the human rights in order to be able to meet the new standards of the new wars.

Management consulting firms are dependent on attracting and recruiting new talents since the human capital has a vital role in these types of organizations. In the following years a new generation, Generation Y, will to a large extent enter the labour market. According to several studies this generation has different characteristics than older generations.This thesis examines management consulting firms? views of Generation Y and which strategies they use to attract and retain the generation. The fact that the subjects are unexplored led the authors to conduct a qualitative study of seven management consulting firms through in-depth interviews.

This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations.

In Swedish school library research, the role of the school library has seldom been studied in a subject-specific context. When it has been, the subject has usually been a theoretical subject such as Swedish or Social studies. The purpose of this master's thesis is to study what role or roles the school library can play in a different context, in the program-specific subjects at a trade oriented program in the Swedish upper secondary school, and to determine what factors affect the possibility for the school library to play a role in such a context. The Food Programme was selected as the specific program to be studied. In this program, the students learn a trade, in this case bakery, and the teaching in the program-specific subjects can be expected to be practical in nature.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

This study is commissioned by the Swedish University of Agricultural Science (SLU - Department of Forest Resource Management) in coorporation with Sveaskog and Vilhelmina Norra Sami reindeer herding community. The purpose of this study is to analyse movement patterns and habitat use of reindeers during two winter seasons (2005/2006 and 2006/2007) in areas affected by forestry activities such as clearcutting. This study examines the possibilities of analysing information from Reindeer husbandry plans and forest variable data from kNN and SMD, in relation to GPS collar points from reindeers by using Geographical Information System (GIS). Lack of knowledge and understanding between the reindeer industry and the timber industry has often led to heated debates. The possibilities of using this type of technique are very interesting and could increase knowledge concerning land-use issues to different resource users. The main results from analyses comparing SMD, kNN, data about clearcuts, and GPS collar points from reindeers indicates that clearcut areas, younger forest, coniferous forest on lichen-dominated areas and areas dominated by pine was preferred by reindeers during the winter period.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

This bachelor thesis is titled Who has Right to Rights ? a Critical Discourse Analysis of the Swedish Government?s Migration Politics and is written by Sofia Lindqvist within the discipline of International Relations.The thesis takes its departure in the paradox that irregular migrants in Sweden are given different rights depending on which state institution they face. Through its collaboration with the Environmental party, the Swedish government has made it possible for irregular migrants to access extended health care. At the same time, one of the main goals of the current migration policy is to make deportations more effective. This essay aims to explore if the Swedish migration policies are compatible with universal human rights standards.

The main focus for this essay is to describe the relationship between human and nature through a material investigation that takes its shape through sculpture. With the help of a fairytale-like story the reader can share the creation of the sculpture and how my thoughts flow through the process that will result in an exam project. Rooted in earlier projects I discuss the crash between civilization and the wilderness as well as talking about the likeness of the creative process and child play. I also discuss the body's place in the forest and the loneliness that we humans created that has cut us off from the rest of the creatures and plants in the forest. My aim is that in the final piece I will create a fiction place where these can be joined together again.

This thesis examines the ideological implications of an emerging shift in human rights-issues regarding information. As Intellectual Property becomes increasingly important to the economy of developed nations previously commonly owned or unprotected information runs a real risk of becoming privatized. The World Trade Organization and its binding agreements GATS and TRIPS are subjected to a critical ideology-analysis, with special efforts to elucidate possible effects on the public service realm and its commitment as provider of free information as a human right. The result suggests that not only does a threat to information as such a right exist, but that its ideological basis however seemingly rooted in a liberal/neoliberal context actually in its express views on information deviates from liberal/neoliberal theory in many ways, and that there are theoretical inconsistencies in that same ideology..

Research in international trade situations has mainly focused on understanding the exporter?s actions and has showed ways on how these can be optimized. Although the importer in most cases, until this day, has been left outside this focus, it has been showed that the importer often is the active participant in an international dyad. It is the importer who is actively seeking suppliers for its production or distribution. Based on previous research in the area, the following study identifies the factors that are vital to the importer for satisfactory relations.

Bakgrund: 97 procent av alla svenska företag har stått inför valet mellan regelverken K2 och K3. De nya regelverken, som gäller för mindre företag, ska tillämpas i alla årsredovisningar efter den 1 januari 2014. Tidigare studier i redovisningsval visar att företag inte alltid är rationella, utan att helt andra faktorer påverkar valen, därför uppkom intresset av att undersöka vad som påverkat företag i valet mellan K2 och K3.Syfte: Syftet med denna studie är att förklara vad som har påverkat mindre aktiebolag i deras val mellan K2 och K3. Vidare är syftet att förstå på vilket sätt dessa faktorer har påverkat mindre aktiebolags val.Metod: Studien utgår ifrån ett deduktivt angreppssätt där positiv redovisningsteori och institutionell teori används för att förklara valet mellan K2 och K3. Studien inleds med en kvantitativ undersökning genom databasinsamling och telefonenkäter som sedan kompletteras med kvalitativa intervjuer.Slutsats: Resultatet visar att variablerna Bransch, Koncern och Revisionsbyrå kan förklara mindre aktiebolags val mellan K2 och K3.

Children and teenagers of today have grown up with digital media. According to Olle Findahl's report "The Swedes and the Internet" (2009), adults as well as children are online more and more. Our experience is that at many workplaces as good as everyone use computers and everyone is expected to have digital skills. However at most schools the reality is far from this. According to Findahl's report from 2009, 99 percent of all pupils (in Sweden) have access to computers and Internet, yet it is rare that they get school assignments where the use of Internet is acquired (Findahl 2009).The purpose of our paper is to understand how digital media can be used as a resource for learning, through the perspective of young people.