The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

The aim of this M.A.-thesis in social work is to problematize the assimilatoric concept of integration and its discourses in a postcolonial perspective in relation to social work in Denmark.As a support theory I use symbolic interactionism. By using these theories I show how the concept of integration and its discourses, when its aim is assimilatoric, can be understood and problematized with concepts as binary oppositions and hegemony.It is shown that the construction of the discoursive other is a useful term as an instrument of interpretation of power in general. The relevance to social work in relation to the social workers double powered positions, professional and cultural power to define 'the other', in social work with ethnic minorities is shown in relation to the post colonial perspective with support of symbolic interactionism. The white western world hegemony and the social workers power positions in relation to the clients fits to the theoretic frame chosen in the thesis.A second aim in this thesis is to point to new ways for social work and to the necessity to reflect over a globalized world characterized by international migration, ethnic relations and diversity..

Syfte: Syftet med magisteruppsatsen är att konstruera en ansats till en generell teoretisk analysmodell som kan förklara hur affärsmodeller påverkas av externa branschförändringar. Analysmodellen kommer att appliceras på TV-branschen.Metod: Vi har konstruerat en ansats till en generell teoretisk analysmodell som vi har applicerat på TV-branschen för att försöka förklara hur företagens affärsmodeller påverkas av externa faktorer som bidrar till förändringar i branschen. I vår undersökning har vi valt en kvalitativ metod, och vi har huvudsakligen använt oss av teori inom branschutveckling, värdekonstellationer och value migration teori. Vår primärdata utgörs av intervjuer med personer som arbetar inom digital-TV området i någon av de tre distributionsplattformarna. Sekundärdata har vi erhållit från artiklar, remisser samt annat material från olika instanser inom området.Slutsats: Vår ansats till analysmodell utgör en grund för att studera hur affärsmodeller påverkas av branschförändringar.

Syftet är att göra en narratologisk analys av Ett öga rött, för att se hur Khemiri använder maten i berättandet. Mycket av konflikten bygger på mat, exempelvis att huvudpersonen vägrar att äta svensk mat och och kontrasten mellan svensk mat och mat frånmellanöstern. Lösningen på konflikten innehåller också mat, då de olika matkulturerna sammanförs. Den teoretiska grunden är Mieke Bals narratologi samt teorier om hur migranter använder sin och värdlandets mat..

The aim of this master?s thesis is to identify differences and similarities, regarding security, in two goods terminals in an organisation in the transport and goods sector. In this thesis we use Cultural Theory as an analytical instrument to investigate organizational culture, as seen from a security perspective. Cultural Theory is a theory seen from two perspectives, the stable perspective and the mobile perspective. These two perspectives concentrate on different research areas.

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

In the political world of today the discussion of Just wars are very present, since the international law and the UN Charter provides certain rules about when it is justified to go to war (jus ad bellum) and how a justified war should be conducted (jus im bello). The discussion about jus ad bellum and jus im bello derives from the theory of Just war. Both in international law and the Just war theory, focus is on interstate wars were the actors are two sovereign states. Since the end of the Cold War there has however been a change in the way wars are conducted. From interstate to intrastate warfare, where the government in most cases no longer has the monopoly over the warfare.According to these facts, my conclusion is that the Just war theory has to expand and incorporate a focus on the human rights in order to be able to meet the new standards of the new wars.

Syftet med uppsatsen är att studera hur lärare använder skönlitteratur i undervisningen av historia och vadsom ligger bakom valet att låta skönlitteraturen ta plats även under historietimmarna. Utifrån vad lärarnasvarar, syftar studien åt att ta reda på om skönlitteraturen står bakom det som lärarna eftersöker. Metoden för studien, är intervju och litteraturanalys. Intervjuns svar avgör vilka böcker som ligger tillgrund för analysen. För undersökningen ligger de två begreppen ?historiemedvetenhet? och ?historiskempati? som utgångspunkt.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

The aim of this thesis is to describe the development of profitability and capital structure in Swedish quoted companies during the period of 1990 to 2004. Further, the aim is to determine the relationship between profitability and leverage in order to conclude whether the choice of capital structure supports the pecking order theory or the trade-off theory of capital structure. The findings show that return on assets fluctuates between 3 and 11 percent and that return on equity fluctuates between 3 and 22 percent during the period. Further, the leverage and the cost of debt have decreased. This indicates lowered financial risk in Swedish quoted companies in the period between 1990 and 2004.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

With the help of large amount of archive material I have examined how Gustavsberg in Värmdö were affected by the great labor migration in Gustavsberg porcelain factory during the period 1869-1924. I have chosen to investigate how the municipality dealt with the poverty relief issue out of the labour immigration perspective. To my surprise I found out that Värmdö was not responsible for Gustavsberg in the poverty issue. The workers belonged to the factory, which had a relatively well-developed system of poverty relief in place. This is not to say that the workers received any support from the factory to any great extent.

The aim of this thesis in Archival Science was to explore the concept of electronic archives and the challenges that might be encountered when attempting to move archives into a new digital age, as well as having a closer look at the term e-archive itself. Another aim was to explore how the OAIS reference model works in practice.To explore these questions I decided to do a case study on E-Arkiv Stockholm, a functioning e-archive. I decided to do a study on several documents that were created throughout the project, these included documents related to the planning of the archive, as well as the final report. My reason for this method was that these docu-ments came straight from reality and would give a clear and unbiased view of the project and it?s many aspects.Examination of the documents showed that the OAIS reference model and its concepts had been the foun-dation of much of the planning.