A debate on environmental issues and food safety has been ongoing in Sweden and it is suggested that consumers' are seeking local produce instead of global and exotic foods. Moreover, studies show that the consumers? positive attitude towards local produce does not reflect their actions. The purpose with this thesis is to contribute to a better understanding of the dissonance between the consumer?s attitudes and actual behaviour towards local produce.

Skandia är ett gammalt gediget företag som varit ledande inom sitt område under många år. Under år 2002 drabbades företaget av en skandal som gjorde att det raserades. Efter denna rasering har de lyckats återfå sitt anseende och förtroende genom ett omfattande arbete. Detta var möjligt tack vare att deras grund hölls intakt, det vill säga relationen mellan rådgivarna och kunderna. Syftet med uppsatsen är att utvärdera hur Skandia arbetar med att återfå sitt anseende samt resultatet av detta arbete. Vi har studerat deras tillvägagångssätt för att återskapa värdet samt genomfört en undersökning bland allmänheten för att se hur denna har uppfattat Skandias arbete.

The study sheds light on how individuals from different countries experience the labour action Komjobb. The study aim to examine in which consideration experiences of the action Komjobb differs among the participants. The study is based on eight qualitative interviews and analyzed by using the method of phenomenography. We have based this research on a theory about Social constructivism. Other theories that we have used are Bauman's theory about the changing value of work in the modern and postmodern society and Andersson's theory of unemployment as a social category.

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

Conjunctival swabs from 12 cats in a Swedish animal shelter were analyzed by real-time PCR for FHV-1, Mycoplasma felis and chlamydiae. The purpose of this study was to see whether and to what extent these agents can be detected and if they were detected from cats housed in quarantine or in the adoption department. Samples were first taken upon arrival at the quarantine and then a second sample was taken two weeks after moving to the adoption department, or upon presentation of signs of disease. The cats spent the quarantine period in two separate quarantines: five in a new quarantine (quarantine A) and seven in a room in the old shelter (quarantine B). The difference between these quarantines was that in B the cats were often mixed together ant the hygiene routines were not as good as in quarantine A.

The purpose of this essay is to analyze the view on sexuality held by Sweden?s first woman doctor Karolina Widerström, by using ideologycritical textanalysis on the written scriptures of dr. Widerström that focus on sexualpolitics. In doing this I use the theory of speech by Foucault. In this study I focus on Widerström?s scriptures, what she wrote about, how she wrote about it but also what she couldn't write due to the historical context and how omission can still speak of power.

 In this essay our starting point was the question:? How youth experience their ongoing sojourn in the resource school?? We did a qualitative study with interviews. We interviewed totally eight youth with different backgrounds. The head question was youth´s positive and negative experiences about ongoing sojourn in the resource school compared with their home school. In the result, we came until that most of the youth were pleased with their sojourn in the resource school.

The purpose of this thesis is to bring insight into and understanding of how the market for emission rights in Europe currently works and what problems it is currently facing. The research can be said to be based on positive theory, in the sense that it is grounded more on empirical theory on the subject than normative theory. Furthermore, a qualitative approach to generating data has been used. This has led to a pattern mode of explanation, where understanding a unique and complex field is the focus. The theoretical perspective utilized in this thesis is mainly based on empirical research on similar market-based systems for emission control.

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.

Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling.Företag kan, frivilligt, utföra hållbarhetsredovisningar för attlegitimera sig inför sina intressenter. Ett bestyrkande frånoberoende part gör hållbarhetsredovisningen, som liggerutanför traditionell redovisning, mer trovärdig.Syfte: Syftet med fallstudien är att, utifrån en grundmodell och enutvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar.Metod: FallstudieResultat: Med lagar som grund i all redovisning, tillsammans mednormgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig..

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

This paper analyzes the Swedish labor market during the interwar and early postwar period within the framework of modern labor market theory. The development of unemployment during this period - according to the commonly cited source of labor union reports - represents a conundrum for research. The unemployment rate rose after the initial diverse shock of 1921 and stayed at a permanently higher level for the rest of the interwar period. This development was reversed after World War Two when the unemployment rate decreased and stayed permanently low for the rest of the postwar period until the oil price chock of the 1970s.In a first step the available sources of unemployment statistics is investigated and compared. The general conclusion is that the labor union reports overestimate the level of economy wide unemployment while being a reasonably good indicator of movements in the rate.