SammandragProblematisering: Tilla?ter kvinnliga revisorer en la?gre ma?ngd av earnings management a?n sina manliga kollegor? En va?ldigt liten del av den befintliga kvantitativa forskningen inom earnings management har fokuserat pa? om det finns skillnader i hur kvinnliga respektive manliga revisorer va?ljer att begra?nsa earnings management i ett fo?retag. Dessa underso?kningar har gjorts i la?nder som enligt World Economic Forum (WEF, 2013) rankas bland de ho?gsta i va?rlden na?r det kom- mer till ja?msta?lldhet, och det finns da?rfo?r en osa?kerhet ifall deras empiriska resultat kan appliceras i andra la?nder. A? andra sidan finns det forskning som tyder pa? att sociala strukturer sa?som ja?m- sta?lldhet pa?verkar inte bara skillnaderna mellan kvinnor och ma?n utan ocksa? synen pa? resultat manipulering.

AbstractAttitudes towards the reference situation and the meetings between library users and librarians have become the subject of much debate in the library setting today. The aim of this two years master´s thesis has been to examine six librarian?s attitudes and apprehensions concerning the interactions between the librarian and the users in the library setting. We were also interested in knowing how a library can work to become more service oriented and customer centred. We conducted six interviews with librarians located at three different libraries in Sweden.

Stockholm is one of the fastest growing cities in the world. Its population is growing every day and the housing needs are becoming higher. Despite the growth and the need for more houses only a few new housing units are being built every year. Critics argue that if the building rate stays as it is today the development of the city will be very limited since there is no capacity for the city to embrace new incomers.The decision makers in the municipality of Stockholm are planning for large investments in housing units for the coming years up until 2030. There are plans of building approximately 140 000 new apartments to mend the ascending need for new houses.Farsta County is part of Stockholm and lies a few kilometers to the south of the city center.

A high amount of dead wood is one of the most important prerequisites for high biodiversity on forest land in Sweden. Dead wood is most abundant in young forests, thinned forests, woodland key habitats and protected forest land. In old-growth forests most of the dead wood consists of logs and snags, whilst in managed forests a huge proportion of dead wood is made up of logging residues like stumps and FWD, fine woody debris (< 10 cm diameter). All these different types of dead wood may serve as substrates for epixylic bryophytes and lichens. However, few studies have been conducted on the relative importance of these different fractions of dead wood for the occurrence of bryophytes and lichens, especially when considering dead wood on thinned forest land.

The 17th October 2014 the Swedish Armed Forces (SwAF) introduced an intelligence operation in Stockholm archipelago after receiving credible observations regarding illegal underwater activities. Following the data collection and associated analysis it could be stated with certainty that a foreign submarine had violated the Swedish territorial waters. Media depend on SwAF to provide them with accurate information due to the confidentiality in these matters and the general area of investigation is therefore how the actions of the Swedish Armed Forces, in the submarine incident 2014, were portrayed in the Swedish media. Newspapers and blogs of defense policy represent the media and the thesis is based on the theories constructed by Graham Allison, the rational actor, organizational behavior and governmental politics. Furthermore, it is relevant to examine if there are any similarities or differences in how the submarine incident is illustrated, and what may be the reason for any possible occurrences.

Bakgrund: Användandet av Internet och kommunikationen via sociala medier harökat betydligt och för många människor har det utvecklats till att blien del av vardagen. Detta gäller även medarbetare på ett företag. Företag och organisationer bör ha förståelse för och ta hänsyn till attsociala medier utgör en viktig kommunikationskanal och inse att deras medarbetare är representanter för företaget och fungerar som ambassadörer för varumärket.Syfte: Vi vill skapa djupare kunskap för hur sociala medier fungerar som en modern kommunikationskanal och hur det påverkar varumärken. Vi vill även skapa förståelse för eventuella motiv till att kontrolleramedarbetares användande av sociala medier och vilka komplikationer detta kan medföra, både externt och internt.Metod: Uppsatsens ansats är abduktiv och vi har använt oss av en kvalitativ metod. Utifrån en semistrukturerad intervjuguide har vi intervjuat fempersoner på olika företag.

The Apollo butterfly, Parnassius apollo, is categorized as Near Threatened (NT) in IUCN Red List. Today in Sweden it is found only in strongly fragmentized populations. In the county of Stockholm, P. apollo exists exclusively in some islands of the archipelago and with one mainland population in Stora Vika. This study has the purpose of expanding the knowledge of the local conditions for the butterfly in the south parts of the county of Stockholm and thereby contributes to a sustainable land management that can preserve the Apollo butterfly.A comparative study was done between areas where the butterfly today have: a stable population (Stora Vika, Utö and Ålö), has disappeared (Muskö and Yxlö) or is strongly declining (north part of Ornö).

This thesis analyzes the effects of export subsidies on Swedish cereal export. The analyzes are based on data on cereal export from Sweden to countries outside the EU from 1990 to 2003. In 1995 Sweden became a member of the European Union. Before the membership, the Swedish agricultural policy was decoupled in a larger sense than the European CAP was, which means that the Swedish producers had decreased their production more than the European farmers. When Sweden became a member of the EU the production started to increase again to an EU level.

Syftet med denna uppsats är att identifiera olika utvecklingsmöjligheter som Apoteket AB har på den avreglerade apoteksmarknaden. Genom att analysera attraktiviteten i de olika möjligheterna är ambitionen att ge rekommendationer om framtida verksamhetsinriktningar där bolaget kan uppnå en positiv utveckling. För att identifiera utvecklingsmöjligheterna har djupgående intervjuer med personer inom Apoteket AB genomförts. Den empiriska informationen har analyserats med hjälp av en SWOT-analys samt en Directional Policy Matrix (DPM). Utifrån detta har en bedömning av marknadens attraktivitet samt företagets konkurrensförmåga genomförts för att bestämma respektive utvecklingsmöjlighets attraktivitet.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

Sedan nästan tjugo år arbetar pedagoger och kökspersonal på Sollerö skola med projekt som syftar till att öka miljömedvetenhet hos eleverna och servera dem närproducerad och näringsrik skolmat. Detta arbete består bland annat av odlingar där skolpersonal, elever och föräldrar tillsammans odlar potatis, lök, morötter och rotsaker till skolmåltiderna. Många av de engagerade i verksamheten uttrycker dock att de upplever motstånd från skolledning och kommuntjänstemän, vilket leder till frustration och osäkerhet kring verksamhetens framtida överlevnad. I denna uppsats undersöker jag hur de engagerade i verksamheten påverkas av Mora kommuns policy för verksamheten, hur viktigt skolledningens stöd är för verksamhetens fortlevnad, samt vilka strategier de engagerade använder sig av för att påverka sina förutsättningar. För att försöka förstå detta har jag vid två tillfällen besökt Sollerön och de platser som är aktuella för verksamheten, intervjuat sju personer som är eller har varit aktiva i Sollerö skolodlingar samt deltagit i ett verksam-hetsmöte.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

There are changes in Sweden's foreign policy, and Sweden is no longer a non-aligned and neutral nation. Sweden has expressed a willingness to actively participate in creating peace and stability in the world by giving and receiving military assistance in case of war, crisis or disaster. This is described as complete turnaround in Swedish policy compared to the neutrality and non-alignment during the Cold war.However new research shows that defence cooperation is not new in the Nordic region. Sweden cooperated secretly with Denmark and Norway, two NATO countries, about co-operative defence of Scandinavia during the Cold War.Is our historical picture wrong and what we perceive as new and revolutionized not particularly new? Is today's open Nordic defence cooperation a continuation of what was done in secret during the Cold War? The essay investigates and compares two different Swedish defence cooperation?s where one was previously secret and the other is open.

The aim of this study is to find out if, and in what way the Maasai pastoralists affect the spotted hyena (Crocuta crocuta) through Bomas (Maasai settlement) and keeping of livestock. The study was carried out in the Maasai Mara National Reserve and the adjoining group ranch, Koyake GR, in South-western Kenya.Data was assembled through transect driving, with instantaneous scan sample during two seasons, December 2003 and May-June 2004. Study area contained 12 bomas with three different type of transects each: T1 (0.5 km from boma), T2 (3 km from boma) and T3 (5.5 km from boma), to create a gradual decline in human and livestock impact. Results show that there are differences in the hyena's utilisation of transect type during the day and during the night. The spotted hyena tend to avoid transects close to the boma during the day time, but go there during the night time.

This Bachelor Thesis is entitled ?Swedish parental leave and gender equality. Effects on women?s conditions on the labour market?. Through our empirical results in conjunction with economical and sociological theories, this Bachelor Thesis attempts to answer the questions: 1) Why are the claims for Swedish parental leave unevenly distributed between men and women? 2) Does the uneven distribution result in discrimination of women on the labour market? 3) How do different designs of parental leave scheme influence women?s conditions on the labour market and which possibilities are there to change these conditions through changes in the design? We make use of case studies from Denmark, Iceland and Great Britain, which work as basis for policy implications for the Swedish parental leave scheme.