The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

The purpose of this study is to find out how teachers work with fairytales in preschools raising several questions;How would the teachers describe the literary environment at the preschools? What does theory say about the literary environment?What type of fairytales do the teachers perceive that they work with? How does theory describe these fairytales?What is the underlying purpose for teachers working with fairytales? What purposes are described in theory?My study is based on qualitative interviews conducted with three teachers working in preschool in a small town. The study is based on hermeneutic theory.  I have also used other theory to complete the study.         The teachers all see the possibility of using storytelling as a means to developing the children´ s vocabulary. Some of the teachers also use books and stories as a way of indirectly addressing ongoing personal problems.                                                                                                      The results of my study show that fairytales can be a valuable tool for personal development for children. Working with fairytales could be crucial to how children develop their curiosity and desire to learn and manage ongoing traumas in their lives.

Fokus i vårt examensarbete ligger på utvecklingssamtal med föräldrar och elever med annat modersmål än svenska. Syftet med arbetet har varit att undersöka hur lärare förbereder utvecklingssamtal. För att ta reda på detta undersökte vi vissa förhållanden. Kallar läraren till möte eller inbjuder hon? Bestämmer läraren plats eller får föräldrarna vara med och bestämma? Hur får föräldrarna veta syftet med mötet? Verkar föräldern uppfattas som en jämlike/jämbördig till läraren? Vi delade ut enkäter på två skolor, en på skola A som ligger i en av Stockholms förorter och en på skola B som ligger i en större ort i Dalarna.

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.

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.

Marknaden ställer idag högre krav på vad företagen redovisar och intressenterna är inte längre bara uppmärksamma på hur företaget redovisar ur ett ekonomiskt perspektiv. En ökad medvetenhet hos företagen kan i många fall inbringa konkurrensfördelar om företagen väljer att tillgodose dessa krav. Corporate Social Responsibility (CSR) syftar till att redovisa vad företaget har gjort, inte bara i ekonomiska resultat utan även beträffande miljö och sociala aspekter. Vi har i vår studie valt att granska med hjälp av en innehållsanalys hur tre svenska företag, H&M, Stora Enso och TeliaSonera, arbetar med CSR och vart tyngdpunkten ligger hos de olika företagen. Studiens syfte är att på ett komparativt sätt och genom en innehållsanalys ämna svara på vilka likheter och skillnader det finns i de tre företagens hållbarhetsredovisningar, samt vad som kan tolka eventuella likheter och skillnader.

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.

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.

AbstractKubakrisen; En tidningsstudie om svenska morgontidningars rapportering kring krisen The Cuban Missile Crisis; A media study of Swedish morning papers reporting about the crisis The purpose of the survey is to illustrate how four Swedish newspapers, Svenska Dagbladet, Göteborgs Handels- och Sjöfartstidning, Dagen and Ny Dag reports about the Cuban missile crisis based on the questions. The survey highlights what distinguishes the morning papers and by how they take the position of the ship blockade against Cuba that United States issued and what position they take on who to blame in the conflict, but also how leaders Khrushchev, Kennedy and Castro portrayed. The study is based on the basis of a newspaper study and theory of priming serves as an instrument for the collection of materials. The survey results show in the first issue of how the papers stand to US ship blockade, which SvD endorses, while GHT and Ny Dag condemns it and Dagen stand in the middle without any real position. Previous studies treated SvD stance during the Cold War, shows that during the Vietnam War in 1965 SvD was very critical of the USA and their involvement. In this study, regarding the Cuban missile crisis, SvD are most clearly pro-US while Ny Dag accuse and highlights strong criticism of the United States. As for Chrusjtjov, Kennedy and Castro, the survey shows that three out of four newspapers writes about a surprised Chrusjtjov, who had gone too far and a Kennedy who are determined and implacable.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Since the 1990?s Open Access has developed into an alternative model for scientific publication. Today an increasing political interest in promoting Open Access is commonly channeled through the implementation of policies by research funders. However, in the scientific community the uptake and acceptance of the model has been of notably different character.This Master?s thesis examines the understanding of and attitudes towards open access among eight senior Swedish researchers and how these have been affected by the implementation of the Swedish Research Council?s Open Access-policy as implemented in 2010.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.