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.

Organic agriculture is financially promoted in Sweden by special environmental support and as consumers we are all encouraged to buy organic food. At the same time scholars at the Swedish University of Agricultural Sciences claim that organic farming does not provide any environmental benefits. The main criticism is that organic farming has lower yields than conventional, which means that more land is needed to produce the same amount of food as in conventional farming, leading to deforestation and loss of biodiversity. As for climate change, the critics claim that the significantly higher productivity in conventional crop production compared to organic, releases surplus land, which could be used for bio-fuel production and thereby replace the fossil fuels. The critics also claim that organic farming causes higher nutrient leaching than conventional.

Unemployment amongst Swedish citizens is higher within the group which falls under the designation foreign-born. The aim of this thesis is to examine which municipal factors that can explain the differences in unemployment amongst foreign-born relative to native born.The empirical models are examined with both cross-sectional data for the year of 2010 and panel data for the years of 2002-2012. The examination is implemented through a linear regression analysis of the type Ordinary Least Squares (OLS) and Fixed Effect regressions. A theory section will be presented where the theory on Non-Accelerating Inflation Rate (NAIRU), theories on discrimination and country-specific human capital are illustrated.The result from the cross-sectional data shows that the amount of foreign-born, the level of foreign-born immigrated from Nordic countries have a significant negative effect on unemployment amongst foreign-born. The general unemployment shows a significant positive effect on the unemployment amongst foreign-born.

According to the client, land survey of Sweden, there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of the Swedish property tax system through a survey of the English and Welsh property tax system.Methods used are: (1) a literature review where the English and Welsh valuation methodology and organization regarding property taxation is studied; (2) an interview with the client at the land survey of Sweden regarding existing problems with the Swedish property tax system; (3) An interview with a contact person of the Valuation Office Agency regarding the English and Welsh property tax system.In England and Wales there are two different property taxes for municipals, Council Tax and Rating. All domestic properties are included in Council Tax and commercial properties or part of commercial properties is included in Rating. Council Tax is based on the properties market value and Rating is based on the commercial property or part of the properties current rental value.

The focus of this thesis is a specific part of Swedish library policy called library plans. A library plan is a political document created with the purpose of constituting a platform for co-operation between different library systems within a municipality, e.g. through determining and analysing the needs for library activities within municipalities in Sweden.This thesis´ aim is to investigate whether library plans are, or can be used as, a tool for change and thereby increase legitimacy for public libraries in Sweden.We have examined aspects of library plans using theories from change management to determine whether these plans include tools focusing on conditions in organisations that could result in an improved and stronger position in the society for public library. Through the use of theories from new institutionalism we opted for an understanding of the interaction between the libraries and the context in which they are part of.Upon examining 23 library plans, we discovered similarities as well as diversities among them. From our study we have drawn the conclusion that it is important to analyse the specific needs of each different municipality and to consider these individual conditions and needs when developing and composing the library plan.

Elever som är födda i ett annat land än Sverige, eller som har föräldrar som är födda i ett annat land, har särskilda behov som det är viktigt att ha kunskap om för att på bästa sätt kunna möta dem i undervisningen. Mitt huvudsakliga syfte med detta arbete är att belysa pedagogens roll och betydelse i arbetet med invandrarelever. Mina frågeställningar är:- Hur ser invandrarelevers möte med den svenska skolan ut?- Hur kan man som lärare främja dessa elevers utveckling?- Hur kan man arbeta i skolan för att öka kulturkompetensen och förståelsen för andra kulturer samt motverka fördomar och rasism bland eleverna?Mot bakgrund av mitt syfte samt mina frågeställningar valde jag att göra en kvalitativ intervjustudie med tre lärare som alla undervisar, eller har undervisat, i svenska som andraspråk. Genom dessa intervjuer samt genom att studera befintlig litteratur har jag funnit ett klart samband mellan identitet, känslor och språk.

Sverige är idag inte längre ett homogent land utan numera är det ett mångkulturellt land där många nationaliteter, etniciteter och religioner ska samspela. Hur kan det vara att lära sig ett andraspråk och vilka faktorer är viktiga i tillägnandet av det? Syftet med denna studie var att se hur undervisningen kan se ut i en mångkulturell grundskola där flertalet av eleverna har ett annat modersmål än svenska, med fokus på om och hur skolan arbetar med att tillvarata andraspråksinlärarnas modersmål gentemot svenskan. Tanken var även att få ta del av andra faktorer såsom hemmets, skolan och fritidsverksamhetens roll i tillägnandet av ett andraspråk. Detta för att blivande och verksamma pedagoger samt andra som är intresserade inom andraspråksinlärning ska kunna få se hur undervisning inom detta kan se ut och bedrivas.

Feminist initiative ? an idea analysis.On the fourth of April in the year 2005 Feministic initiative (Fi) was created, it was an main response to the slow changes in the Swedish society, which claimed to establish an equal society. Equality has become one of the major indicators of a contemporary democratic society. The Swedish government has long proclaimed to reach this goal, but even though Sweden currently lies in the front among the democratic societies, while you consider equality issues, especially between the sexes, there is still a lot that need to be done in the Swedish society. Feministic initiative began as an organization and established a political party and participated in the election during the year 2006, but failed to reach a place in the parliament.

Att uppmärksamma människors som är adopterade fysiska och psykiska hälsa är viktigt eftersom det är en grupp i samhället där det visat sig finnas större tendenser till psykiskt ohälsa och social problematik. Det har också visat sig att adoptivbarn har varit i större behov av läkarvård än barn födda i biologiska familjer. Syftet med studien är att beskriva upplevelser adoptivbarn kan få av att skiljas från sitt ursprung och växa upp i en familj som inte är deras biologiska. Studien grundas på två självbiografier som analyserats enligt Lundman och Hällgren-Graneheims (2008) kvalitativa innehållsanalys. Resultatet innefattar tre huvudkategorier med tre respektive två underkategorier.

Transboundary protected areas are a fairly recent concept that have been increasing in popularity and are increasingly being integrated into large international organizations? environmental policy making. This essay examines the phenomena through the cooperation between two national parks, Parc National des Pyrénées in France and Parque Nacional Ordesa Monte Perdido in Spain. The theoretical framework used in this essay is based upon border theory, focusing on the different factors that influence the behavior of the border dweller and how the different social conceptions of nature influence the way it is managed. The results in this study result from researching published and private documents from the national parks and interviews carried out with staff from the park administrations from both countries.

The following study is a discourse analysis of the concept of critical thinking within pre-school teacher education. It considers the following questions: how does the concept of critical thinking appear in policy documents, central to the pre-school teacher education, and which possible conceptions of critical thinking are conveyed by students and teachers active within the education. Additionally, the study seeks to discuss, as well as suggest a possible relation, between the findings of those two questions. In reviewing the material (consisting of five semi-structured interviews with students and teachers, and of a selection of policy documents central to the education), I argue the existence of a sort of project within the education, which presents critical thinking as a higher value. At the same time, I argue that the concept is not defined or concretized. This project, however, as I suggest while drawing upon Foucault?s ideas of discourse and government, involves a rather high degree of control.

Kvinnors underrepresentation är ett problem på flera sätt. För det första är det ett demokratiskt problem att hälften av ett lands befolkning är underrepresenterad då de politiska besluten inte speglar hela befolkningens erfarenheter och värderingar. För det andra handlar det om en resursfråga då kvinnliga erfarenheter och värderingar inte tas tillvara vid beslutsfattandet och viktig kunskap går till spillo. För det tredje handlar det om intressen då kvinnliga intressen prioriteras bort eftersom det inte finns någon som kan föra kvinnors talan. Enligt jämställdhetslagens §13 måste alla arbetsgivare upprätta en jämställdhetsplan som ska innehålla en översikt över de åtgärder som behövs på arbetsplatsen för att förbättra jämställdheten.

The Swedish Institute is a public agency promoting Swedish interest, national image and confidence around the world. This work attempts to investigate how communication and a process over time influences and effects public diplomacy. The analytic discussion is based on a single case study research of this Institute representing ideas in the international science field of public diplomacy. The theoretical ideas of public diplomacy are placed in a theoretical perspective of social constructivism. The method is qualitative, with excerpts taken from interviews, literature, newspapers, articles, state public reports and social media.

With higher prices for oil and increased focus on fossil fuels impact on the environment the heating sector are searching for alternative fuels. Pellets are a quite new product whose production has risen exponential in recent years. Today there are small-, medium-and large-scale users, where the large-scale consumers are the heating sector. The heating sector is mainly using oil to cover the increased demand during cold periods. The purpose of this study is to analyze the potential of pellets if it would replace thermal power plants oil and coal. The study will also analyze the economic impact a conversion would mean for a heating plant and if the pellet is a reasonable substitute. 2008 statistics from the Swedish district heating association were analyzed and a calculation was performed to determine how many tons of pellets is needed to replace coal and oil.

The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.