Purpose: The purpose of this study is to investigate whether there is a correlation between attitude andbuying decisions of consumers regarding certified coffee. The study will examine whether marketsurveys measuring consumer?s attitudes, is a good method for predicting a purchasing decisionsregarding certified coffee.Method: To study consumer attitudes towards certified coffee, we have implemented a web-basedsurvey at Facebook. A total of 108 responses were recorded. To complement the Facebook study wehave conducted three surveys on persons who are customers at ICA.

This essay aims to investigate how students in upper secondary school perceive the subject religion A. The study is both qualitative and quantitative and I will use a survey to investigate the perception of religion among students both vocationally oriented and theory oriented. I will use questions concerning religious background and perception on the subject in relation to the curriculum but also try to investigate whether there are differences on perception between the vocational and theory orientation. The theoretical approach is mainly based on the curriculum concerning religion A but former research is also used such as books written by Sven G Hartman (2000), Ulf Sjödin (1995), Ove Larsson (1991), Elsie Davidsson (1989) and Anders Törnwall (1988). The result in the study is that students for the most part perceive the subject religion A as something positive and the background has a connection to their present perception.

This study has been performed at a smaller high school and with its industry students, the high school is located in a small industrial community. The purpose of my study has been to find out what students think about their work with the project work, what they think has been positive and negative, how their motivation is influenced by the work on the project and if the work has been affected by factors outside the school world.The interviews have been carried out like normal conversation with open questions. The students who participated in the study comes from the school where I did my internship. The selection was done by asking all students from a specific course, those who were positive to participate are also the ones I have chosen to interview. My main study results, in summary, described as the students, once they were inside their work were positive to the project work and felt motivated in their work. Negative experiences, for the students which attend a practical program, has mainly been economic, as the school does not provide any financial support.

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

The main purpose of this Master?s thesis is to examine what librarians in seven public libraries experience as major change in their work tasks. We are also interested in exploring how these changes influence librarians? ways of working. In addition to this we want to explore if librarians have experienced change in relation to user?s expectations and demands and if so, how they are met.

The purpose of this study is to examine how women?s reading of the Harry Potter books can be understood on the basis of gender theory and reader-response criticism. The empirical data is gathered through qualitative interviews with six female Harry Potter readers between the age of 21 and 35, and is analyzed through several theories regarding gender and reading. The results show that the readers are critical towards many aspects of the books, especially when it comes to the stereotyped depiction of women and men. The books are said to reproduce the gender dichotomy, the gender hierarchy and the heteronormativity in society.

The purpose of this essay is to examine how same-sex couples experience the second-parent adoption process. To assist us, we have used our questions: how do the couples describe their experiences of the adoption process? Which are the couples? stories about the experience of contact with the involved professionals? What are the opportunities and barriers for same-sex couples to start a family? How do the couples describe their experience of reactions from the community and society, and how do they think the future will look like for same-sex couples? This study has been achieved through a qualitative approach. The empirical data is based on seven semi-structured interviews with same-sex couples or pair members that want to or have had a second-parent adoption. The theory we have used for analyzing the results is phenomenology with focus on queer theory, heteronormativity, and power.

The aim of this study was to examine how adoptive parents related to parenting and how they related to their children?s biological origin. Issues that were used were how adoptive parents described their own parenting, how they described their own thoughts about their children eventually wanting to search their biological origin and how adoptive parents described the child´s country of birth attitudes towards adoptees wishes to search their biological origin. The method used was qualitative research interviews. The theory that was used for analyzing the collected data was attachment theory.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

This essay examines whether feminist theory can give a plausible answer to the question: does female and male students have different attitudes towards the labour market and towards wages? Further more, I examine if factors such as class and ethnicity affect student's attitudes. These questions are investigated through a quantitative study of students at four educations on two different universities in Sweden. Two of the educations have a high degree of female students, and the other two represent educations with at high degree of male students.The main conclusion is based on the quantitative research results. Female and male student's attitudes are similar in some cases.

In Sweden most public libraries give users access to databases. These databases are sometimes possible to reach outside the library by internet at any time and this provides a change for the library and the society. Librarians function as change agents when they give access to databases and when databases are introduced to users. However, reports show that the use of databases, especially those in English, is not high in reference work. This study aims at analysing attitudes of librarians to access and use of databases on and by public libraries.

The Swedish RE curriculum states that a major purpose and aim of education inreligion is to make the students accepting and understanding of people, regardlessof religious beliefs and conceptions of life. Previous research has shown that thereare tendencies indicating that these goals are not being attained thus Swedish adolescencespeak of religion and religious people in a stereotypical manner. Thesetendencies are causes of concern which is why this study seeks to make a contributionto the previous research. This research is required since there may havebeen a change in terms of results since the last study was made. In addition, resultsfrom research that are based on interviews are hard to generalize.