This study represents the different factors that may have an influence on the budgetproposal in the local government for the revision. The revision in the local government is an important part of councillors and public insight into the different activities. The budget for revision decides how much of the activities runned by the local government can be observed by the elected representative accountant. The aim of the study is to see how the following variable affect the dimension of the budget appointed for revision. We have used Institutional theory, theory that contains the role-play between guardians and advocates and Agent theory with help of accountability.The dissertation is written in Swedish..

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

The aim of this paper is to empirically examine the ideological trends and positioning of the Swedish liberal party with the Danish social liberal party. This paper also aims to analyze the reasons behind the trends. By examine the development in these two Nordic liberal sisterparties, this paper contributes to our understanding of why and how party change is initiated. The paper commences with an intuitive notion that the Swedish party has in fact, made a lurch towards the right, during the past ten to fifteen years while the Danish party has retained their social-liberal position in the centre of the Danish political spectrum. The questions then asked are: can this hypothesis be verified empirically? If so, how can this phenomenon of divergence, be explained?The method used in this thesis is process-tracing and the empirical material does to a large extent rely on interviews with central agents as they are specified in the theory of each party.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

The society has always tried to get rid of those who do not "fit in". They doesn't follow the normal behaviour and rules and have to be "dismissed". The community has developed different kinds of institutional care for individuals with dysfunctional behaviour. Those institutions are mental hospitals and prisons. Many of these institutions put the individuals in an extreme situation since they loses their independence and freedom.

Uppsatsen handlar om ränta. Varför finns det ränta och vilka faktorer påverkar räntenivån? Uppsatsen är dels doktrinhistorisk men också något nyskapande. Den ?nyskapande? teorin läggs fram i all ödmjukhet, och är snarare att betrakta som en sammanställning av tidigare insikter.

In the prison of Kumla, Sweden`s highest security classified institution, spiritual retreats are pursued since 2001. The aim is to offer the inmates a possibility to enter deeply into spiritual contemplation. This spiritual contemplation is made possible through the fact that the prisoners carry out a retreat designed after guidelines written by Ignatius of Loyola in his Spiritual Exercises. The purpose of this examination is to study how ordinary institutional life in comparison to monastic life defines and creates different attitudes and roles amongst the inmates. A secondary aim is to describe the consequences of the retreat on individual basis.

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

Illegal logging and its related trade is of great concern around the world. The European Union Timber Regulation (EUTR) is a regulatory approach by the EU to prevent illegal timber and timber products to be placed on the European Union inner market. This means the regulation affects both actors in the member countries as well as the actors exporting timber and timber products to the EU from non EU member countries. This study aims to study the implementation process of the EUTR in Bosnia and Herzegovina (B-H), and its preconditions. Institutional theory is used to understand and explain how the EUTR affects B-H organisations? business environment, and how the organisations choose to respond to the EUTR.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Fältbiologer in Lund : A study on how the NGO Fältbiologerna has affected environmental politics in the municipality of LundThis paper examines, through interview and literary studies, if the environmental NGO Fältbiologerna has had any impact on the environmental politics of the municipality of Lund. The study is based on a case where Fältbiologerna were protesting against the establishment of two shopping centers near the outskirts of Lund.The study is inconclusive, but provides a few interesting questions for further studies in this subject..

This essay in economic geography describes what intra-firm trade as a concept is and different ways to determine in which cases trade is to be labeled as intra-firm trade (IFT) or not. The method used by the author is most easily described as descriptive. This method was chosen in order to test if existing theories; classic and neoclassic economics, new trade theory and international business studies, are capable to explain the phenomena of IFT. The theories are tested trough primary and secondary literature but also trough reasoning by the author.The conclusion is that the most reasonable way to determine whether trade occurs intra-firm or not, is to decide upon a 5-% rule where it when one part owns 5-% of the voting strength in the other company is to be considered intra-firm trade. This is a conclusion based on several reasons; the strongest one being that a common view on IFT could boost comparative studies as the U.S already collects data based on the 5-% rule.Classic and neoclassic economics are incapable of explaining IFT as aprerequisite for these theories is that markets are perfect.

This paper analyses education regarding its profitability from an individual?s perspective. The method for conducting the analysis is an ex ante cost-benefit analysis and the time period examined is between the days the education begins until retirement age. The conclusions of this paper are that tertiary education is not profitable for an individual given the conditions stated in this examination. Furthermore the longer the education lasts, the more unprofitable it is.

Title ?Att attrahera nya målgrupper med planerad kommunikation?Author Magnus Ejerhed, Anna Johansson and Caroline JägersvärdCourse Bachelor thesis in Media and communication studiesSemester Spring semester 2008Tutor Britt BörjessonUniversity the University of GothenburgAim the aim of the study is to describe students attitudes to Volvo IT as an employer.How can Volvo IT improve their communication to students?Method A quantitative approachMaterial A questionnaire which has been given to 122 students in economics atHandelshögskolan in Gothenburg and Industrial economics at Chalmers Universityof technologyMain results The main results of the study are that most of the students in economics andindustrial economy are positive to work as management consults. They also havean optimistic attitude to work as intern management consults in a large company.The students don?t regard Volvo IT as a possible future employer; neither do theyhave a good knowledge of the organization.Conclusions It is very likely that the students don?t regard Volvo IT as a potential employerbecause they don?t think of Volvo IT as an organization in management consulting.Volvo IT has to make their management consulting, Fortos ManagementConsulting, more visible if they are going to make the students more interested ofthem as an organization in management consulting. They have to inform theirtarget group what new competences they are looking for.

The purpose of this study is to make a close and critical scrutiny of the EU Lisbon Strategy and the assumption of `sustainable growth´. A basic question is to clarify what is meant by `sustainability´ in the economic and the environmental dimension respectively, and also, to analyse the meaning of `sustainable growth´. Secondly, I try to investigate the relationship between the economical and environmental dimensions of the strategy. Are the goals of the dimensions compatible and mutually supporting or are they conflicting? By illuminating these issues the study moves towards a final set of questions: What are the arguments that encourage or counteract the Lisbon assumption of `sustainable growth´? Is the European Union approaching `sustainable growth´ looking at different economical and ecological indicators? What are the prospects for the Lisbon Strategy as a way towards global `sustainable development´?.