Strategin Big Bath Accounting betecknar situationer då VD upprättar externredovisning efter förutbestämda mål och medvetet ändrar företagetsredovisningsmetoder. Artiklar som ifrågasätter företags externa redovisningförekommer regelbundet i svensk affärspress. Journalister diskuterar med storskepsis sanningen kring vissa börsbolags redovisade resultat. Uppsatsen syftartill att undersöka om denna strategi förekommer bland företag påStockholmsbörsen. Big Bath Accounting operationaliseras i denna studie tillnedskrivning av goodwill vid VD-byte eller vid negativt resultat.

In school today pupils come in contact with all kinds of reading books. Education of Swedish reading development sometimes contain reading books organized at different levels of difficulty, with different amount of text. The purpose of the different difficulty levels is to give the less skilled readers an easier book and stronger readers a more difficult book. The purpose with this study is to find out if the book which is classified as more difficult, in reality is the most difficult and if the book which is considered to be easier really is. To find answers to these questions I will examine previous researcher?s theories on difficulty levels in reading books.

This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.

Open source is growing outside the boundaries of hackers, amateurs and software development, creating a humongous potential in many different areas and aspects of society. The intrinsic and extrinsic motivations that drives open source have been in the subject of much research recently, but how they affect each other when paid and unpaid contributors come together is still hidden in obscurity. In this study I investigate how intrinsic and extrinsic motivation correlates with each other and how those correlations affect paid and unpaid open source software contributors. The literature synthesis is based on of systematic reviews through searches in library databases, identification of articles by searching on the Internet and by reading relevant books. My results indicate that intrinsic and extrinsic motivations continuously affect each other and that paid contributors are more vulnerable since their extrinsic motivation in terms of money is reached only when many other motivations are fulfilled.

The aim of this study is to examine new interpretations of homosexuality in Islam based on Scott Kugle?s book ?Homosexuality in Islam? and the documentary ?A Jihad for love? by Parvez Sharma. Through a theological perspective, a critical analysis is performed in order to find new interpretations and compare them with each other and with the Islamic legal tradition. Argumentative analysis is also used for both the book and the documentary for this essay.     Both Kugle and Sharma use new interpretations and arguments about love to find space for homosexuality in Islam. They use a Muslim language to have relevance with their discussions to Muslim readers and viewers.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

Syftet med denna undersökning är att erhålla relevanta frågeställningar som ska utgöra engrund för att ge en rekommendation på en pedagogisk Open Source-programvara som stödjere-learning. En utvärderingsmodell skapas för att få fram ett relevant resultat baseras på svarenpå dessa frågeställningar. Utvärderingsmodellen tillämpas i en fallstudie för att visa enpraktisk användning av modellen. Det framgår vad som är relevant att tänka på vidinförskaffande av en Open Source-programvara som ska vara så pedagogisk som möjligt..

This thesis studies the customer relationships and customer accounting methods used by a Swedish fashion company. The aim is to test the empirical applicability of the relationship based framework developed by Lind and Strömsten and to explain potential differences between empirical observations and theory. The framework is based on the categorization of four customer relationship groups and the appropriate customer accounting methods to be used for each relationship. The fashion company, that recently assessed the profitability of its customer base in an aim to implement a new customer strategy, is the object of the qualitative case study. The case study reveals that all customer relationships are to be found at Whyred, except the connective customer relationship.

This thesis is about a language-stimulating activity, called the Book Teddy, which take placein Markaryd, a small municipality in southern Sweden. The activity is described and someexamples given of the Book Teddy's visits to the homes of parents and their preschool children.Similar activities in Värnamo, Kumla and Borås, which have been inspired by the BookTeddy are also described.Facts about children's psychology, language development and child language illustrate theimportance of stimulating language acquisition in the early years. An important example is"The Bristol Study", a longitudinal study of preschool children.A questionnaire was sent to 93 parents, whose children were bom in 1991. 53 parents or57% answered. The analysis was made out of these 53 questionnaires.

What drove me to write this paper is the will to  examine if there is a philosophically and scientifically viable  alternative foundation for an objective morality other than what we like to refer to as "God". The  American philosopher and neuroscientist Sam Harris presents in his book The Moral Landscape a thesis for an objective morality based on science in which he states that  science can determine human values. The purpose of this paper is to perform a theoretical trial of The Moral Landscape, examining Harris' thesis and it's relations to the philosophical obstacles that stands in its way, these being mainly the famous philosophical principle "Hume's Law" and G.E. Moore's "Naturalistic Fallacy and Open Question Argument" and thus will serve as my main theoretical foundation. The results of my study was not conclusive since Harris in fact doesn't succeed in bridging the gap between facts and values on a scientific ground.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The aim of this study was to examine if an organisation that strives for democracy and participation, also possess an open information culture. This study deals with the information culture in a social movement organisation, Attac Gothenburg. To achieve the aim, following questions were asked: What is the organisation culture like, is it open or closed? What is the information culture like, is it open or closed? What is the information culture like, in relation to the identity of the organisation? The focus has been put on earlier research in social movements, organisation and information culture. In this qualitative study I have collected material mainly from interviews.

Sweden has an active and growing culture of feminist comic book artists that use comedy as a mean of disseminating political ideas and critic. In this essay I do a reparative reading of Sara Granér?s comic book All I Want for Christmas is planekonomi in order to find out if it advocates alternative orders and/or ways of expression. By exploring what the comic book does to me as a reader and how, using the term ?skev? ? a hybrid of queer that examines normativity not strictly tied to sexuality ? and gulesque theory ? a mix of feminism, cuteness, the grotesque and riot grrrl ?, I show that the comic book, through the use of comedy, works as a trojan My Little Pony, reclaiming the girly franchise, while challenging several so-called dichotomies, such as: femininity/masculinity; youth/adult; high art/kitsch.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The aim has been to investigate and describe how gender-neutral design, concerning typefaces and colours, can be created. Based on my results I?ve designed a cover for a recipe-book to make it appealing to both women and men. I have been doing my research based on questions such as; Does feminine and masculine design, concerning typefaces and colours exist? And if so what characterizes it? Does gender-neutral design, concerning typefaces and colours exist? And if so what characterizes it? Is it possible to design a cover for a recipe-book in a gender-neutral way, concerning typefaces and colours? The first part of my research consists of a literature study based on keywords such as gender, graphic design, gender theory, typeface, androgynous, visual communication, colour, shape, feminine, masculine, and book design.