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.

The domesticated rabbit stems from the European Wild rabbit and researchers have found that they share most of the characteristics and behaviors of their wild ancestor. They form mating groups in which strong hierarchic orders are formed and they are known for their ability to dig warrens which serve as one of the most important resources for this species. Although research has been performed to increase the welfare of rabbits kept in laboratory settings little is known about the housing, behavior and welfare of the pet rabbit. Among the research that has been performed within the area results have shown that the animals are kept in small solitary cages and that although many rabbits are purchased mainly for the children many animals cannot be handled by children due to display of aggression. Another conclusion drawn is that the animals are kept in ways that differs greatly from their natural environment.

The Common Agricultural Policy (CAP) in the European Union (EU) is one of the oldest fields of cooperation within the European Union. During the past decades the different Commissioners have made several proposals about changes in the CAP and many of them have not been passed but renegotiated. The present Commission has however published a report in 2011, which emphasizes that the CAP has three alternative ways to go in the future. This study aims to predict which one of these three alternative ways it is most likely that the CAP will take according to the historical institutionalist theory. When to be able to predict this text analysis is used.

This essay examines through a sociological perspective how physical objects in Ted Kooser?s poetry collection "Delights & Shadows" can be used to depict the characters? social environment. This is done by examining the physical objects found in 25 poems, the relationships between subjects and objects, and how this relationship can describe the social environment. The essay also examines how the relationship between subjects, objects, and the presence of the social environment within the text affects the reader experience. The physical objects are examined with Bill Brown?s Thing Theory as "things" that stop working for humans, when their flow within the circuits of production and distribution, consumption and exhibition is arrested, however momentarily.

Background and problem: Corporate Governance is a well-known phenomenon which has been the focus of plenty of research where the board of directors and the CEO have been regarded as important actors. What's affecting decisions regarding these actors has been debated whereas media has been pointed out of having an impact. To decide whether or not media can affect Corporate Governance have shown to be problematic whereas it exists divergent views regarding this. At the same time this relationship is more explored in other contexts than the swedish one, although this one is considered suitable for this. Consequently there is a motive for examining medias impact on Corporate Governance in Sweden. Purpose: The purpose of the thesis is to explain if media has an impact on Corporate Governance at an overall level.

The purpose of this study was to investigate the understanding of the diagnoses ADHD and DAMP within different professional categories in the educational system, how it is being addressed and how this affect their work with children diagnosed with ADHD or DAMP. We also wanted to shed some light on the debate between Kärfve and Gillberg, about whether the diagnoses of ADHD and DAMP are social constructed problems or biological and genetic disorders. More specifically, our study was of a qualitative nature and consisted of interviews with seven persons working in six different professions within the educational system. The respondents all worked in school environments but with varied roles and thus varied experience of children with ADHD/DAMP. The interviews and literature studies revealed the complexity of ADHD and DAMP and also the diversity of the debate regarding the diagnoses.

AbstractHerbivores can be classified into either hiders or followers depending on their postpartum behaviour. The two behaviour types affect the spatial relationship between the mother and her infant. Goats are seen as hiders, although the environment plays a central role when it comes to the behaviour. Therefore, in the first part of this study the aim was to investigate how the goat kids? spatial relationship changed in the transition from indoor housing to pasture.

This study focuses upon the new societal objects that are termed public privatepartnerships where the public sector forms strategic alliances with the private sectorand the civil society to manage the wicked issues of today. An exampel of suchcooperation is Vänerhamn AB where the municipalities around the lake of Vänernand the private shipping companies got togheter to handle an economic crisis of theshipping buisiness. The partnership Vänerhamn has developed from a problematicactivity to a healthy company and the aim of this thesis is to illuminate thisdevelopment through an historical institutional approach, focusing critical junctureto discover if the governance theory can be used to understand the partnershipspositive process. This will be done through research questions about the organisation of thepartnership, about the members interests with the partnership and about eventuallycoordination problems in the partnership. The questions derive from dimensions ingovernance theory, central for the activity of partnerships. Interviews with centralinformants where held and it was complemented through a document analyses inorder to search for indications of the dimensions and that is the methodologicalapproach of the study. The conclusion of this thesis is that the governance theory can be used tounderstand Vänerhamns postive development since the members interest with thepartnership to a begining was not at all conformed and that led to obviouscoordination problems.

The aim of this paper is to clarify the up till now somewhat shady definition of legitimacy, and to investigate what happens to this concept when it is transferred from the boundaries of the nation state to the realms of the international arena. By creating a model of legitimacy from which an institution can be evaluated, the purpose of this paper is to investigate what legitimacy is and how important it is for the actors within the international society. The next step involves evaluating what makes the UN a legitimate institution and how its foundation is affected by the blatant disregard of its authority by one of its? most influential members.The theoretical framework consists of a summary of what contemporary analysts? views of legitimacy are, which I have incorporated into my own institutional model of legitimacy. The role of institutions is central to all aspects of this study.

A substantial part of the Swedish outdoor education is being practiced in so called ?school forests?. The concept school forest was first introduced in the 1980?s by the organization Skogen i Skolan. The definition of a school forest is an area that is being used for educational purposes, over which the school and the land owner has reached an agreement of how the school may utilize it.

This is a bachelor thesis, written at the business studies institute, Uppsala Unviersity, exploring how digitalization has affected the Swedish book industry. This is done by studying how the introduction of the e-book has changed the way the publishers work and what problems and opportunities arise with the new way to publish and consume books. The technology optimists, that existed around the turn of the millennium, when the e-book came, made predictions along the lines of the physical book having ceased to exist within five to ten years. But the physical paper books do very much still exist, so haven?t the change happened as predicted? The purpose of this thesis is as follows: How has introduction of the e-book affected the relationship between the Swedish publishers and the book as a whole? This means that we consider the book as a concept, as a resource or product, and study how a change in this product affect publishers.The theoretical framework used is basically classical network theory.

This study has an integration policy direction as it focuses on the qualification for the new arrivals to quickly establish themselves in the labor market, and how the government's interventions, which in this case is the establishment reform, have affected municipalities and what its role is in this context. The purpose of the establishment reform is to faster the new arrivals integration in to the labor market. The aim of this study is to analyze the interaction factors that is affecting the integration of new arrivals into the labor market by study the professionals opinions on the interplay between involved organizations in two municipalities before and after the establishment reform. Studies have shown that the establishment reform has not achieved its goal and the purpose is to analyze the aspects behind this problem. The results of the study were analyzed with help of the interaction theory and the new institutional theory which is a part of the organization theory. An important aspect in the results of our study is the deficiency with the interaction between the participating organizations that obstruct the new arrivals path to becoming self-contained. In order to identify the problem, the study focuses on the co-operation among two communities in Sweden with the new arrivals way into the labor market.

The aim of this essay was to investigate the effects of adopting a site to the UNESCOs World Heritage List. Thefocus laid on the example of the Decorated Farmhouses of Hälsingland, which was the most recent Swedishadoption. With the question of impact of the World Heritage List in mind, the region of Hälsingland became themain focus. The study was made with particular focus on Gästgivars, a farm located in the municipality ofBollnäs, to which the theory of social life of things was applied. The result of the World Heritage was, in the caseof Gästgivars, an increase of the cultural value and social status.This case study has shown that the impact of the nomination has not been immense, but suggests that longtermeffects can show.

Individual Education Plans and the means of creating a sustainable platform for children with learning difficulties is a subject of vast discussion. The original idea was to create a system in which the documentation of certain students with learning difficulties would lead to precautions being taken in order to eradicate difficulties and improve student?s abilities to excel in studies. However, in practice, the IEPs proved less functioning and the special needs of students were not attained accordingly to the theoretical approach. In some aspects the IEPs were a helpful tool to create sustainability for students with special needs, but in the long term the IEPs seemed to provide less support and more segregation.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.