The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

The purpose of this paper is to investigate how gender and sexuality are made in the videogames Prince of Persia and Fable II, and more specifically to look at possibilities and limitations for the construction of gender and sexuality in these games. I understand videogames as an interactive media form that differs from other types of media like film and literature. It is a media form that depends on a player to be played. At the same time it is constituted by rules of how it can be played. I have analyzed my material by a method called close-playing.

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

The aim of this thesis is to explore and outline the cataloguing of sound recordings at two main Swedish audiovisual archives, The National Archive of Recorded Sound and Moving Images Statens ljud- och bildarkiv, SLBA and The Grammophone Record Archive of the Swedish Radio Sveriges Radios grammofonarkiv and its data base GAMBA. As non-book, non-printed, material in many ways differs from printed material, the institutions that deal with this kind of material have often developed their own rules for the cataloguing of it. The general codes for cataloguing, AACR2 and KRS, are insufficiently suited for audiovisual material. That is the reason why the IASA Cataloguing Rules, presented in this thesis, have been created. After the presentation of the IASA rules the problems of accounting for important sections of the catalogue record are discussed such as title, statement of respeonsbility, performers, physical description and notes.

The purpose with this study was to investigate the rules and norms there is in a prison. The rules in a meaning of the one that the prison have that the interns must follow and the norms and values. This study is from an outside perspective, which is in this case between the prison warders and the interns and the relation between the interns. The essay is based on nine interviews with prison warders from four different prisons in south of Sweden. Habermas theory about systems and lifeworld and prior research by Donald Clemmer and Ricard Nilssons B-essay in law of sociology is used to support the results.

My essay is an attempt to describe how complicated it can be to follow the rules and maintain boundaries without obstructing the children in their creative development. The aim is to highlight my approach and emphasize the importance of growing up in a kindergarten with standards and values which may not always coincide with their own opinion.I begin my essay with two stories about Emil five years, defying the rule of not climb up the climbing frame roof and Emma for three years, who are keen to spin on the swing, but followour rule and refrain. I wonder what it is that drives some kids to go against the rules and stretch the limits while others do not have any problem doing that we decided? I also tell about the time I as a newly-qualified nanny was rebuked by a colleague when I acted "recklessly". I would handle the situation differently today? In the last story, I praise a child for being "mischievous", which makes me proud.

Degeneration of trademarks - a legal construction or a marketing problem? This paper discusses the issue of degeneration of trademarks. The study has its starting point in the conflict that may arise between the principles of marketing and the legislation concerning IP rights and market law. In this study several verdicts are studied in which degeneration has been addressed. Analyzing these rulings as well as the current legislation in the light of marketing theory, a conflict between marketing and legislation can be noted.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Denna studie undersöker ifall det förekommer earnings management (EM) vid stock-for-stock-förvärv på den svenska marknaden. Tidigare forskning har gett tydliga tecken på att EM sker inför företagsförvärv och det finns starka incitament att använda sig utav det. Detta undersöks genom att studera om det sker en ökning av diskretionära periodiseringar, som mäts genom Modified Jones Model, åren innan förvärvet till skillnad från tidigare år. Studien undersöker även om målföretagets relativa storlek har en påverkan på EM. Undersökningens resultat från första hypotesprövningen indikerar att EM förekommer i svenska bolag redan tre år innan stock-for-stock-förvärv.

This study examines the love and desire between Angela von Pahlen and Stanny Landborg in Agnes von Krusenstjerna?s Fröknarna von Pahlen series. I have studied the characters in Krusenstjerna?s texts using Judith Butler?s theory of the heterosexual matrix. My main focus has been the desire in Fröknarna von Pahlen.

This thesis was carried out at Atlas Copco Tools and Assembly Systems. The purpose hasbeen to develop a design tool to be used for development of new electric motors for AtlasCopcos electric nutrunners. The focus of the thesis has been to increase productivity bydecreasing the power losses in an electric tool. The productivity is defined as themaximum number of tightenings a nutrunner can perform without becoming too hot.Before starting the development of this design tool an existing Matlab script, whichcalculates the losses in a slotless electric motor, has been studied and modified torepresent the real losses in a better way. The modification has been made by performingpractical studies of different losses and then adjusting existing parameters in the Matlabscript.Because design changes in one part of a mechatronic system can lead to a decrease inperformance of another part the choice of parameters that can be changed has been madeso that other parts of the system is affected as little as possible.A study of the existing tools efficiency during an entire tightening has been made toincrease the understanding of when and where the different losses appear and to comparethe modified Matlab script with the measured values.The design tool was formed so that it executes the Matlab script, that calculates thelosses, for a number of different design options and stores the alternative which producesthe least losses.

The purpose is to explore and describe norms and values concerning emotions and emotional expression inSweden and Greece from an emotionsociological perspective. Do emotional regimes on a national level existand if they do, how do they differ? To answer this question qualitative interviews have been conducted withnine Greek/Swedes, men and women of different ages, who have lived in both countries and who speak bothlanguages. A quantitative survey study, employing a survey previously used in a Swedish study about emotions,has also been undertaken. Previous studies have shown that emotional regimes do differ historically and acrosscultures, but no study so far has focused on the differences between examples of North European and SouthEuropean cultures.The theoretical framework consists mainly of Hochschild´s theories about feeling/display rules and emotionwork, but the analysis also draws on Collin´s theory of interaction ritual chains and on Sociology of Emotionsmore broadly.The results suggest that different national regimes can be distinguished primarily in terms of display rules andin the skills of emotional alternations.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.