I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.

Our increasingly globalized world has contributed to that more Swedish companies has expanded their business to more distant areas. One of these Swedish companies that now stands before their first international expansion is the Swedish fast-food chain Max AB. Max has chosen to start their expansion in Saudi Arabia, a country far away from Sweden, not only in terms of geographical distance but also in cultural. The cultural differences that Max will encounter may affect the business and result in to various adaptations that must be done in order to establish successfully. The thesis investigates the existing circumstances for the fastfood business in Saudi Arabia and shows which adaptations international fast-food chains should or must do as a result of the cultural distances they encounter.

The aim of the study is to investigate how clinicians in psychiatric care for adults consider borderline personality disorder to be manifested in men and women, respectively. Could there be a tendency to over-diagnose women and under-diagnose men? In addition, the purpose of the study is to bring clarity to the reasons for gender differences within borderline personality as perceived by the clinicians. The study is based on an inductive approach, in which interviews have been conducted with twelve clinicians working with borderline personality disorders to gain a deeper understanding of how the clinicians consider the manifestations of gender differences.The clinicians described tendencies for women to deliberate self-harm, have mood swings and problems in relations. Men with borderline personality disorders are described as having a higher degree of e.g.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

The objective of this research was to study how two newspapers in Sweden, Aftonbladet and Expressen are creating an image of the Stockholm suburb Rinkeby. The method used to do the study was qualitative content analysis. Ten articles were chosen, five off either newspaper and were found on the internet homepages of the newspapers on 15 November of 2013 and 27 January of 2014. Several theories were used in the study. Agenda setting theory, a media theory that explains the power of media, Figuration theory developed by Norbert Elias that deals with power struggles between different groups in society.

This essay examines the possibilities of writing a counter history about Anne Charlotte Leffler that does not have - like most of the previous studies and literary histories upon Leffler - the Swedish boundaries or the Swedish language as its model. That is to say that this essay, in opposition to most of the hitherto writings on Anne Charlotte Leffler, values the international reception as high as the Swedish reception. It does so by undertaking a case study based on the German review Deutsche Rundschau, which published six short stories by and three articles about Anne Charlotte Leffler between 1884 and 1894. The short stories and the articles in Deutsche Rundschau are compared with two other documents of reception that contribute to the understanding of the German reception of Leffler. The examination shows that the focus on the international reception can contribute to illuminate aspects of Anne Charlotte Lefflers authorship that previously have been disregarded.

AbstractThe purpose of this study is to examine the process of resocialization for individuals who previously lived as criminals from an individual perspective. The research questions for the essay are: How do individuals in the study describe their process of resocialization? In which way does a support organization affect the process of resocialization for the individual? In which ways do the reactions from society affect the process of resocialization for the individual?To answer these research questions a qualitative method was chosen where six narrative interviews was conducted with men who previously lived as criminals but have been resocialized into society. These men are roughly between the ages of 30-60 years and are all members of a support organization for ex criminals.The results show that the process is divided in four stages and that the support organization has facilitated the process of resocialization of the respondents. Reactions from society both facilitates change using the help of different agencies can contribute, while negative reactions from other individuals makes change difficult.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

Since the Convention on the Elimination of All Forms of Discrimination against Women (CEDAW) was adopted in 1979 there has been evident progress in the area of women's rights in great parts of the world, although this progress is still foremost concentrated to the Westernhemisphere. In Argentina, the work with gender equality and women's rights set of strongly during the last decade. The country has ratified the Convention on the Elimination of All Forms of Discrimination against Women and the Inter-American Convention on the Prevention, Punishmentand Eradication of Violence against Women "Convention of Belem Do Para" but still women and girls are victims of structural discrimination and serious impunity of their rights on a daily basis.The current situation proves that the positive changes within the context of international and national law do not necessary reach out to the population to the same extent. In the light of the lacking popular involvement and knowledge of their rights, a different type of solution is desirable. Therefore it would be of interest to examinate the role of Non Governmental Organisations (NGO:s) when it comes to implementing human rights in the society and ?the every day life?.

This study examines the link between the individual and social network, what social forces and social mechanisms involved in the interaction between individuals and groups and how we can explain and consider this relationship with the aim of understanding this connection. Through qualitative interviews, based on interviews of six active members in the organization Young KRIS (Young Criminal?s Return in the Society) examines the active social processes that the young members undergo, and motivates those who have been outside the expected conformed and regular society, to be included in the regular community and how this can be explained. The study shows that the organization through high availability, openness, knowledge of the needs of young people, good treatment, range of meaningful activities, has created a great venue for the young to develop and thus regain their place in the society..

This paper investigates the representations of Africans in the Swedish comic press around the time 1880-1920, with the purpose of establishing how Africans were depicted and how these representations can be explained. The sources consist of four comic magazines: Kasper, Söndags-Nisse, Strix and Naggen.Results show that images of Africans in the late 19th and early 20th century Swedish comic press highly conform to international representations. Traditional stereotypes and overall caricatures are widely applied, mediating racial difference and black subordination. The comic strips and jokes can be divided into categories, defined by their main theme: 1) Exotic animals and nature 2) Skin colour 3) The unintelligent or uncivilised savage 4) Cannibalism 5) The civilised African 6) Imperialistic overtones. The use of international stereotypes indicates that some comic strips might have been directly copied from foreign publications, and incorporated into Swedish contexts.Several theories, likely interacting, can be considered in explaining the imagery.

Within the interconnected global markets of today; people, products, and information travel at a pace never met before. In light of the global retail markets recent integration, consumers are opened up to new products and are beginning to develop a vetted interest in the heritage of those products. Within literature this process has been coined "Country of Origin" COO, and its impacts on consumer attitudes, product value- assessment, and overall behaviors has been one of the most emphasized areas of "international business" studies, during the last three decades. Numerous studies have shown a correlation between positive or advantageous associations to a country of origin, and the actual products representing and coming out of that country. It is by this synergetic process that so-called positive COO-effects are brought forth.The goal of this thesis stems directly from the still unexplored potential for Swedish firms to differentiate their products and brands on new international markets, through a strategic and coherent communication of relevant Swedish COO-effects.

Can the lack of functional cross-cultural communication among individuals within an international organization be the reason for cultural clashes to occur, and lead to conflict between two cultures within the same organization?Our aim is to try to create a potential model of how cross-cultural problems can be studied, in order to contribute to the solution of the problem. And to examine whether the theories, which form the basis of our model can be applied in reality.The research have assumed from the hermeneutical approach for a holistic view of the problem area. The deductive approach has been used in order to distinguish whether the theories can be applied to reality, and qualitative research method for collecting data.The focus lies within cross-cultural communications, which defines the various cultural factors that can affect organizational culture. Hofstede dimensions and the social structure are mentioned and cultural factors as language and religion.

The aim of this study was to describe how the best interest of the child can be constructed in investigations concerning permission for international adopt, where adequate parenthood is investigated. Qualitative research interviews were used as method. Seven investigators from six different sections of the city of Stockholm were interviewed. The information was analysed on the basis of a sociological approach to law and social constructionism.The result showed that adequate parenthood is a condition in the interest of the child. Adequate parenthood is specified as the parent?s qualities and possibility to care for an adopted child.

Denna uppsats ämnar värdera bioteknikbolaget BioInvent International AB ur ett externt perspektiv med en realoptionsansats och undersöka hur detta värde förhåller sig till traditionell kassaflödesanalys och aktuell aktiekurs. Många bioteknikbolag är små forskningsbolag och har ännu inte kommersialiserat några produkter. Bolagens verksamhet är behäftad med hög risk. Dessa bolag är beroende av att inhämta kapital från investerare. Ett krav för att investerare skall tillföra pengar är att företagens tillgångar och potential kan värderas.