Bakgrund: Redovisning syftar till att ge en historisk bild av en organisation ? ett företag eller en koncern. Skillnaden mellan den bild som baserar sig på redovisningsprinciper (och regler) och en bild, vilken som helst, är jämförbarheten. Goodwillned-skrivningar skapar problem med just jämförbarheten. Det skäl som anges baserar sig på regler stipulerade i IFRS.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

The purpose of this paper is to study how the wooded hay meadow of the forest district of northeastern Scania is preserved today, and what local history it has, to thereby achieve a better understanding of the dynamics of the landscape and the complex of problems involved in keeping a historical element of the cultural landscape alive. To accomplish this, literature concerning the subject has been studied, experts have been consulted and an example, the old farm Sporrakulla in Östra Göinge municipality, has been studied. The paper states that the wooded hay meadow constitutes an important part of the history of northeastern Scania, where it provided leaf fodder and hay for the farmers keeping cattle. Today, however, only a few wooded hay meadows remain. One of these is the studied example at Sporrakulla, where juridical protection like Natura 2000 and financial support of maintenance like miljöersättningar make sure that the wooded hay meadow will remain.

The scope of this master thesis is the scientific publishing at Uppsala University's Faculty of Arts. The aim of the thesis is to investigate publication patterns and publishing strategies. To investigate how the publication patterns of the faculty is structured and what priorities and considerations the researchers have regarding scientific publishing. Furthermore, the aim is to compare these publishing strategies and publication patterns to incentives and selection principles of the bibliometric indicators in the performance based research funding systems on the national and local scale.The thesis is based on the theories of disciplinary differences developed by Richard Whitley and Tony Becher and Paul R. Trowler. These theories suggest a framework based on organizational and sociological perspectives, that offers ways to explain differences in publication patterns between different scientific fields.The study is based on two empirical studies of the faculty.

Abstract"Citizen Influence, Forms and Effects - A study of the Resistance Concerning the Establishment of a Juvenile Detention Center in Kristinehamn 2005-2007"Political Science, Johan Utter This essay circles around the concepts of citizenship and the questions if and how citizens in the modern democracy can influence and effect the political decisions made by the governing body on the local level. This is done by the means of a case-study concerning the establishment of an institutional facility for convicted youths in Kristinehamn. The planning of this facility and especially its planned location in Sunneberg aroused a significant negative response from the citizens, demanding a better alternative for the location.The proposition resulted in heavy protests from the citizens as the planned location was viewed as an important recreation area, where the citizens could experience nature first hand, close to the centre of town. As a result, some citizens living close to the planned location, formed a network called "Bevara Sunneberg", whose purpose was to influence the decision-makers and make the citizen?s voices heard.

The dog (Canis lupus familiaris) is the first species ever domesticated. They can develop a close bond towards other dogs, almost like a relationship among siblings, which can be a high valuable resource for good relations and cooperation?s. Dominance in dogs is sometimes used to explain undesired behaviors and explained as a personality trait. Dominance though, is not a trait in a dog or a source for undesired behaviors, but can rather be explained as a relationship between individuals, were one of them receives more submissive signals from the other.

Sammanfattning Bakgrund: Med bakgrund i att ideella föreningar upplever sin verksamhet som ovillkorligt skattebefriad är det intressant undersöka den faktiska medvetenhet kring skatteredovisning, och hur den påverkar föreningarnas redovisningsval. Problematiskt är att samtidigt som ideella föreningars skatteregler är likartade, finns indikationer på skillnader i såväl medvetenhet som redovisningsval föreningarna emellan.Syfte: Syftet är att ur ett institutionellt perspektiv undersöka ideella idrottsföreningars medvetenhet kring skatteredovisning. Vidare avser vi undersöka hur denna medvetenhet uttrycker sig i föreningarnas redovisningsval.Teori: Teoribildningen utgår ifrån ett institutionellt perspektiv som förklarar organisationers ageranden. Fokus ligger vid formella regler och informella normer vilka utgör institutioner som formar organisationers beteenden. Vidare förklaras också vägberoende, som kan ses som ett resultat av organisationers tendenser att följa tidigare handlingsval.Metod: Tillvägagångssättet bygger på kvalitativ metod, i form av semistrukturerade intervjuer som genomförts med tio ideella idrottsföreningar i Uppsalaregionen.

After being excluded from the Swedish Social Democrat party in 1917, the Revolutionary Socialists founded the Social Democrat Left Party. From this point onwards, the Social Democratic hegemony and dominant position within the Swedish workers movement and political landscape was challenged. This thesis aims to investigate the power struggles between these two parties, the Revolutionary Socialists and the Social Democrats, and their desire to influence control of the unions. Taking cues from earlier research calling for a more localized look at this struggle, this thesis turns to a case study of union matters of the the Factory Workers Union Local 84, at Västerviks Tändsticksfabrik, a match manufacturer and largest employer in the Swedish coastal town of Västervik from 1925 to 1930. Organizational material including meeting protocols, annual reports and member registration lists from the local political parties, cooperative union organizations (VFS) and Local 84 serve as secondary data sources.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

Inledning: Svenska kommuners verksamhet betecknas som säregen. Till detta hör att kommunerna skiljer sig från den privata sektorn i avseende på målsättning och utförande. En utav de särdrag som finns inom kommunerna är deras redovisning av pensionerna som skall ske enligt blandmodellen. Ett flertal studier har lyft upp farhågor om att redovisningen enligt blandmodellen anses leda till diskretionära tolkningsutrymmen som troligtvis kommer utnyttjas av politikerna i syfte att påverka redovisningen. En del av de diskretionära åtgärder som antas vara möjliga är pensionsförvaltning av de förmånsbestämda pensionerna.Syfte: Studiens syfte är att förklara kommunernas val av förvaltning av de förmånsbestämda pensionerna.Metod: En deduktiv ansats har använts i studien för att kartlägga de olika teoretiska förhållandena mellan pensionsförvaltning och pensionsredovisning.

Bakgrund: Målstyrning är ett ofta tillämpat verktyg i offentlig verksamhet där övergripande mål uppstår på politisk nivå och sedan bryts ner genom en målhierarki för att fungera på respektive nivå. Målstyrning innebär att mål sätts för en verksamhets delar eller helhet och målens syfte är att berörda aktörer ska arbeta i samma riktning. Målstyrning kräver att mål kontrolleras och därför behöver målen vara mätbara så att en jämförelse av planerade och uträttade mål blir möjlig. Målen kan ha olika betydelse och det bör framgå om de avser resurser, prestationer eller resultat.Problemformulering: Hur förhåller sig chefer på olika nivåer i en offentlig verksamhet till mål inom målstyrning?Syfte: Studien avser att bidra till fördjupad förståelse och kunskap om mål inom målstyrning där avgränsningen är att urskilja hur chefer på olika nivåer förhåller sig till detta styrsystem.Metod: En kvalitativ fallstudie inom socialförvaltningen i en kommun i Skaraborg.Teori: Litteratur och vetenskapliga artiklar om målstyrning och institutionell teori ligger till grund för vår teoretiska referensram.

Stereotyper är vanliga sätt för oss människor att förenkla och underlätta situationer vi stöter på i vår omgivning. Trots fördelarna en förenklad vardag innebär kan stereotyper även innebära negativa konsekvenser, så som diskriminering eller utanförskap. I denna studie undersöktes svenskars föreställning av typiska ägare till fem olika hundraser (labrador, pudel, pitbull, tax och chihuahua) med syfte att undersöka om stereotyper förekommer rörande svenska hundägare och om dessa stereotyper skiljer sig åt mellan hundägare och icke-hundägare. Studien genomfördes med hjälp av en enkät som publicerades på det sociala mediet Facebook. 120 personer deltog i studien, varav 27 var män och 93 var kvinnor. Deltagarna var mellan 18 och 60 år gamla, med en medelålder av 29,6 år (Sd=9,6). Deltagarna fick besvara frågor rörande hur de föreställde sig typiska hundägare till de fem raserna, samt gradera hur väl de instämde med tolv påståenden avseende acceptans för stereotyper i allmänhet.

With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.

This report is a literature review that aims to describe marketing contexts for mango production in Kenya. The institutional conditions in the country are not well developed for marketing purposes, which causes many difficulties and problems for the society. In Kenya most mango producers are poor small-scale farmers with limited resources. Mango is a perishable commodity and to keep its value and quality it is essential to have the opportunity to sell the mangos in the right time. Inefficient and undeveloped infrastructure and marketing systems hinders the mangos to reach the market in time though, which causes large losses of produce.The Kenyan mango production has increased during the last decade but due to market losses for the producer, the small-scale farmers? profits have not improved.

The homes that were built in the 60?s - and 70's are now so dilapidated and worn that they need thorough renovations. These renovations are expensive to implement for the landlords, which means that the funding for these renovations can create problems. Currently there are no government subsidies for these renovations. This report will examine how Förbo performed the renovation of Säteriet.