Syfte: Syftet med studien är att utforska hur revisorns egenskaper och uppfattningar om en god revisor påverkar den professionella och organisatoriska identiteten.Metod: Genom att använda oss av ett positivistiskt synsätt i kombination med en deduktiv ansats och en kvantitativ metod har vi erhållit vårt empiriska material.Teoretiskt perspektiv: Studien utgår från litteratur gällande revisorns traditionella och nya roll. Vidare har teori om professionell och organisatorisk identitet använts samt andra teorier inom vårt ämnesområde.Empirisk metod: SPSS har använts för att analysera vår empiri som erhållits genom en kvantitativ metod, enkäter. Empirin har analyserats genom multipel regressionsanalys samt faktoranalys.Resultat: Vårt resultat visar på att organisatorisk och professionell identitet lever i symbios och kan numera betraktas som en totalidentitet för revisorn. .

This study aims at contributing to the studies of political implementation. The theory of implementation claims that local implementation that meets the demands of national policies is close to none existing. By examining the implementation of industrial policy in two Swedish municipalities that differs in location, prosperity and political believes I am putting the theory to the test. If the test were to show that the implementation is rather well executed in these two cases, where the risk of failure is great, the questions about whether the theory is valid or not will rise.By interviewing the two local government employees in charge of the work with industrial policy, and studying their strategic documents I got my answers. This by looking at their work but also their attitudes towards the national policy in terms of understanding the policy, being able to work with it, and wanting to work with it.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

Undersökningen syftade till att beskriva upplevelsen av sitt eget och andras sätt att konsumera. I relation till faktorer baserade på ?social Identity theory? (Tajfel & Turner. 1979, refererat i Myers, 2007) men också egna individuella upplevelser om påverkan på det egna konsumtionssättet hos kvinnor i åldern 20-24 år. Strävan efter att uppnå en positiv social identitet och undvika en negativ social identitet upplevs påverka sättet att konsumera.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

This thesis is an investigation of Bosnian immigrants and their use of libraries in Borås and Anderstorp. The purpose of the thesis is to investigate if people from Bosnia read in their mother tongue Bosnian and if they read in Swedish too. The essay is based on questionnaires concerning both young and older immigrants' reading and library habits. The survey encompasses 30 Bosnians. In the theory I have described relevant literature and confirmed the importance of identity, language and culture for immigrants.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

Multietniska individer antas stå inför större utmaningar än monoetniska individer när de gäller att utveckla och anta en etnisk identitet. Huvudsyftet med studien var att ta reda på vilka upplevelser och erfarenheter multietniska individer i Sverige delar. En kvalitativ intervjustudie genomfördes, fem män och fyra kvinnor i åldrarna 20-27 deltog. Deltagarna upplevde att de både kände att deras identitet har influerats av två olika kulturer samt att de uppstod situationer där de kände sig kluvna och osäkra krig sin etniska identitet. Resultatet visade att det fanns olika faktorer som kunde påverka den multietniska identitetsutvecklingen och att deltagarna valde att etniskt identifiera sig på olika sätt.

The purpose of this study was to create a deeper understanding for, and shine a light on the exit process for former criminal gang members. Which conditions appear to be important and what may constitute the enabling and inhibiting factors of an exit process? The study was based on qualitative semi-structured interviews with respondents who themselves have experience of a criminal lifestyle and gang affiliation, and with professionals in social work. Our theoretical approach is based on Helen Ebaugh?s definition of an exit process, labeling theories, strain theory and control theory.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The aim of this essay is to show if and how group identities are being constructed in maindocuments from three political parties in the Swedish parliament, focusing on class, genderand ethnic identities. The three parties who?s documents are being analyzed are theModerate Party, the Sweden Democrats and the Left Party. The conclusion of the essay isthat the Moderate Party is so focused on the individual that they are not promoting groupidentity based on class, gender or ethnicity. The Sweden Democrats are mostly discussing,and therefore creating a discourse of, cultural identity, where Swedish, Nordic, Europeanand Western culture are being created as the ?us?, and others are being created as ?them?.They are also promoting difference between men and women, therefore dividing the sexesin groups.

Music has always been an important form of communication and it can be found in many different contexts including aesthetical, cultural and emotional forms. In the globalized society of today music can be distributed fast through radio, TV, CD: s and the Internet. For many people consumption of music is an important part of the daily life and it can contribute to shape an individual?s attitudes and personality.The main purpose of this study is to find out whether there are any differences between men and women?s musical preferences. I will apply an explorative approach using qualitative interviews to describe what causes the differences.

One of the most important goals of school is to teach children how to read and write. But there are also children with great problems in reading and writing/dyslexia at school. In the Swedish School Plan you can, for example, read that one of the school?s most important goals is to give these children with special needs the help that they need.This study will investigate how six young people with reading and writing problems/dyslexia experienced the first nine years at school. There has been very little research regarding students´ experiences of having reading and writing problems/dyslexia early in school, which is strange because school is a place where children spend most of their time.

This thesis studies how the Swedish government articulates social exclusion within the spring budget of 2007. Through a discourse theoretical approach, inspired by Ernest Laclau and Chantal Mouffe, the empirical findings are reconstructed through the nodal point of labour and two chains of equivalence, based upon the duality between employment and unemployment. By viewing social exclusion as a phenomenon concerning discourse, identity and politics, this duality forms the basis of a deconstructive and hegemonic analysis.I argue that the term social exclusion is a powerful and flexible political concept in that it obscures ideological assumptions and objectives as well as draws attention away from alternative social concepts. Throughout the thesis social exclusion is stressed as a social category constituting the relation between individual and society. Hence I argue that it is of vital importance that the values underlying its usage are made explicit and that social exclusion as a floating signifier is made an object of academic analysis..