Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

Throughout the years more and more charitable organisations have appeared and the competition between them has increased. This has forced the charities to use more marketing strategies in their work in order to strengthen their competitiveness. Research in philanthropy in terms of economy and marketing has been neglected in Sweden and the research that is done today is mainly focused on why individuals donate to charity. A donation, according to the writers of this thesis, has been seen as an economical activity and can therefore be explained and understood through economical models and theories. This thesis aims to see how a contributor to charity makes the decision to donate money, consequently see how the donation decision process actually works from a theoretical model of a buying decision process from marketing literature. The purpose of this thesis is therefore to from a buying decision process concerning products describe the donation decision process for contributors to charity. By achieving this purpose the writers aim to compare if a donation decision process go through certain steps similar to a buying decision process.

Ethnic discrimination is still a problem in the Swedish employment market. The Ombudsman against Ethnic Discrimination received 154 complaints relating to discrimination due to ethnicity in the working life in 2012. In addition, reported unemployment rates in Sweden differ markedly between native-born and foreign-born. The purpose of this paper is to investigate how protection against ethnic discrimination in recruitment looks like in Sweden and describe different methods an employer may use to prevent that ethnic discrimination occurs in recruitment situations. The first and second issue of the essay concern what protection there is in Sweden against ethnic discrimination in recruitment situations, based on international and national law. The traditional legal dogmatic method, which describes the valid law, is used in these sections.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

By studying literature concerning design, didactics and reflection, and complementing those explorations with interviews with experienced design educators, this thesis challenges the idea of aesthetic media education being purely aesthetic in its characteristics. Drawing from their own experiences as a media aesthetics educator and an industrial designer, the two authors argue that the work flow used within most fields of design, commonly known as the design process, might provide a suitable didactic alternative to a field of education lacking relevant methodology. The literature study offers a better understanding of the design process and how it may be defined and viewed within an educational context. The interviews provide a more practical insight into the world of design education. The result shows that the design process as a didactical method theoretically offers both elements of critical thinking as well as direction and frames for students lacking aesthetic and artistic experience.

The use of balanced scorecards have spread explosively throughout the world during the last decade. This management tool have become very common in a vide spread variety of organisations on all continents. Many balanced scorecard fails though and scorecard theorists often blame the identification- and implementation process as they claim that these lay the foundation for the use of the tool. As my literature study shows, academic research on the area is rare. Particularly the effect on the implementation process from organisational dynamics and organisational structures needs further research.

Abstract                - ?Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitions?Date:                              May 31st 2012Level:                             Master thesis in Business administration, 15 ECTSInstitution:                  School of Sustainable Development of Society and Technology, Mälardalen UniversityAuthors:                       Mikael Hansson              15th May 1984                                         Jani Timonen                   12th June 1983Title:                              Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitionsTutor:                             Staffan BoströmKeywords:                   Mergers, acquisitions, synergies, cultural, competitive advantage, integrating, stakeholder theory and institutional theoryResearch questions:                   How has the integration process affected the outcome of the acquisition of Jokab and what can ABB do differently in future acquisitions?Purpose:                       The purpose of this master thesis is to identify the factors that affect a merger or an acquisition and the factors that make the integration process a success or failure.Method:                       The method used in this study is based on systems theory, this means that reality is explained as objective and completely as possible. The study is qualitative in nature, in which a deeper understanding of the subject mergers and acquisitions wants to be achieved. The study uses an abductive approach and the data used was both from primary and secondary sources.Conclusion:     The result of the study shows that the integration process is influenced by several factors. The most important factors from the acquirer are to have a time schedule, clear communication and a person in charge of the integration process.

To challenge the competition within the construction business there are requirements ineffectiveness and use of operating computer based programs and work-methods. Thecomputer based programs are continuously improved and can at some point be the start of anew work-method. The work-method of tomorrow can be Building Information Modeling(BIM).This Master of Science Thesis gives an understanding in what BIM is and what therequirements for Sweco Theorells are in a future BIM-use as a consulting-firm. Theunderstanding is presented through a study of theory within the subject. The way of thinkingand acting among different disciplines and individuals within the building process isexplained through an interview study.The term BIM is regularly used.

There is no commonly accepted definition of a business method. It ought to consist of a method or a process of doing business. Business methods constitutes a broad category of patents, it is hard to tell exactly what can be interpreted in to the term. Most of the world's legal systems have made an exception from patentability for business methods. In the USA the exception was abolished in a case 1998.

AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.

Syftet med uppsatsen är att medvetandegöra och reflektera över de olika stegen i den kreativa processen att skriva en saga. Jag ville undersöka om jag kan skriva en saga och hur. Det är till stor del ett konstnärligt arbete där jag först skrivit en saga. Därefter läste jag upp den för ett antal förskolebarn som responderade med att rita bilder ur sagan. Jag valde att använda en självetnografisk metod.

Background: Companies and organizations of today spend large amounts of money on IT-based business solutions. Such business solutions normally include business- consulting and software-creation (IT-related services). Due to the rapid development of the technology within this field of business the IT-customers find it difficult to select among potential suppliers on objective grounds.Purpose: To increase the understanding for the professionl approach of the people involved in the sales- and purchase process of IT-related services in a business-to-business context. The study is taking the buyers'as well as the sellers'perspective into account when analyzing the process. Method: The empirical findings were collected from eight companies in Linköping and Stockholm.

Background: According to us, obtaining reimbursement of expenses in connection with a representation is a ?forgotten? process, and we therefore find it interesting to look further into. In some cases we have not claimed for compensation since we consider the process as too complicated or that we lost the original receipt. Ernst & Young (2009) say in their research that within the financial management area, Swedish operations loses billions of Swedish crowns due to bad routines. Okada and Hoch (2004) mention that if time were not considered as a resource, time would not be a hinder.