Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

Abstract The aim was to see how burn victims experience their situation and if they feel suffering. Then it is discussed against different perspectives of suffering. The problems were ?How does a burn victim experience their situation??, ?Does a burn victim suffer?? and ? How does the attitude inflect the suffering?? To find the answers, the authors made a literature review in which already published interviews from ordinary papers were used. In the result, the authors used the individual?s own words.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

AbstractThe purpose of this work is to contribute knowledge about the transition of children from preschool to preschool classes. The experiences of pedagogical staff, parents and children are described, based on four deepening questions. The questions are about what the actors experience as positive and what the difficulties were in the transition process, and they also cover the differences of children and collaboration between actors. The method consists of qualitative interviews with parents, children, and pedagogical staff. The interviews concern the experiences of transition from the different actors.

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

This essay is a case-study of a phenomenon called ?ostalgie? which could be described as GDR-nostalgia. ?Ostalgie? is a compound of the two German words ?ost? (east) and ?Nostalgie? (nostalgia.) It is, like a similar phenomenon referred to as ?communist nostalgia?, a type of nostalgia. However, if one were to define ?ostalgie? as ?communist nostalgia? important aspects of the phenomenon would be left out.

The reconstruction of a central area in Stockholm named Slussen (The sluice) has frequently been portrayed and debated in media over the last few years, escalating around December 2011 when the major decision regarding Slussen was to be made by the city council. The area serves as a traffic node connecting the areas of Södermalm and Gamla Stan (Old town) together. The last major change of Slussen was completed in 1935, best described as a modernistic traffic and architectural piece of work. It is indisputably an area of importance for the city of Stockholm, its citizens and visitors. How has media reported the development of the New Slussen project?The analysis, and the conclusions drawn from it, will be based upon and performed with a quantitative content analysis and critical discourse analysis.

The overall purpose of this essay is to study in which degree the democratic model that is called participant democracy works in the Swedish municipalities. To achieve what I set out to do I will focus on a central political area in which the Swedish municipalities has sovereignty versus the state, in other words in an area where they rule themselves. That political area will then represent how well the participant democracy works in the Swedish municipalities. The research questions then becomes:Does the participant democracy at Swedish Municipality level work in a satisfying way?Does the participant democracy in a large Swedish Municipality in a central political area work?Does the participant democracy in a small Swedish Municipality in a central political area work?Are there similarities and differences between the municipalities?If so, how can that be explained?To answer these questions I will study documents regarding the planning and building area.

The aim of this thesis is to use Gabriel Tardes theories concerning imitation, repetition and the public opinion as a way of understanding how transmedial communication develops over time. This involves a study of social media, traditional press and public organizations in relation to each other. The campaign, What are you doing? (Vad håller du på med?, 2013), launched by the Swedish military as a way of drafting more soldiers, is used as an example of how the theories can be applied to help us understand connections, patterns and social behavior in the rapid mutation and viral spreading of information. By discussing the campaign and its effects, the ambition is to give an understanding of how a campaign of this scale could be planned for and structured.

Today endless choices exist for a customer in the grocery store in terms of information, products, brands and prices. Consequently, it is important for retailers and brand owners to gain insights in how they can manage to break through the clutter to reach the customer. Displays that include some kind of motion element are assumed to possess an attention grabbing ability, which is a necessary first step in influencing the customer?s decision making. Therefore we have explored whether so called dynamic displays are efficient in grabbing attention and influencing customer behaviour.

Words like pirates and anti-pirates are becoming common features in the cultural political debate of today, and the file-sharing phenomenon has become a more and more delicate and disputed subject. The fact that people are organizing in networks to swap computerfiles with each other has, among other things, led film and music companies from all over the world to initiate a number of anti-piracy organizations, assigned to protect the right to culture and information. The industrial organization Antipiratbyrån (the Anti-pirate Bureau) and the network Piratbyrån (the Pirate Bureau) have on several occasions been used to represent the prevailing conflict in Sweden. The purpose of this study is to apply a sociological perspective to the collective act of file sharing. Additionally, the purpose is to argue that the activity can be understood as a social movement, although it is rarely referred to as such.

Title: Merkel with NSA on the telephoneThe aim of this essay is to study how Angela Merkel is being portrayed in context of NSAs surveillance in the Swedish newspapers Dagens Nyheter and Aftonbladet. The time period for the study is from the 24th of October to the 7th of November in the autumn of 2013. To concretize the aim three questions was formulated, how Angela Merkel was being portrayed in the material, how NSAs surveillance of Angela Merkel was being portrayed in the material and how different statements for various individuals in the material could affect the truth about the surveillance. The method chosen to study these questions was a discourse analysis, which also would contain parts of a linguistic analysis. The theories to support the method were Laclau & Mouffes discourse theory and Michel Foucault?s genealogical discourse analysis.

Abstract  Title: High-Risk Funds vs. Mutual- Index FundsA study of macro -variables influence on different funds choice Level: Final assignment for Bachelor Degree in Business Administration Author: Moses Yokie & Bo Lemar Supervisor: Ogi Chun & Cheick Wagué Date: 2011-05-25 Aim: The purpose with this thesis is to compare two different types of mutual-index fond and a high-risk fund in relation to the macro variables. The purpose also includes an investigation about if an investor will receives a higher return on high-risk fund than on mutual-index fund in a 10 years period.Method: A quantitative method has been use in this study, where the information has been received from Morningstar. Microsoft Excel has been used to process the collected data in order to calculate the expected return and the risk measures. The result is presented in graphs and tables on the empirical capital, in order to analyse and compare it with the theories and the selected macro- variables to see if there will be any correlation. Conclusion: This research shows that there is no possibility that the macro-variable factors can benefit an investment on high-risk fund or on mutual-index fund in the short run.

The purpose of this study was to examine how the personnel of the Employment Office in Malmoe interpret the emotional situation and health of unemployed individuals. We also wanted to examine if and how the personnel work with these aspects. In relation to this we found it very interesting how the personnel dealt with the responsibilities of power, hierarchy and how subordination afflicts the unemployed. Our main questions were: Are the previous studies results confirmed by the response the personnel of the Employment Office give about the difficult situation among unemployed individuals? Which factors do the personnel at the Employment Office consider the main causes of negative emotional situations among the unemployed? How do the personnel deal with the emotions of the unemployed? How does the important responsibilities of power affect the relationship between the personnel and the unemployed? Which effects/impacts from current political changes are the personnel able to see on the situation of the unemployed? We interviewed eight people working at the Employment Office in Malmoe.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.