The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

This study represents the different factors that may have an influence on the budgetproposal in the local government for the revision. The revision in the local government is an important part of councillors and public insight into the different activities. The budget for revision decides how much of the activities runned by the local government can be observed by the elected representative accountant. The aim of the study is to see how the following variable affect the dimension of the budget appointed for revision. We have used Institutional theory, theory that contains the role-play between guardians and advocates and Agent theory with help of accountability.The dissertation is written in Swedish..

This paper examines the possibilities of using video games as a tool for education of virtue ethics. By comparing learning aspects in Marc Prensky?s theory Digital Game-Based Learning and Aristotelian virtue ethics, this paper tries to look for similarities in how each theory looks at learning. Prensky?s theory is about how one can use video games in education, which is why it is used here.

The Aquatic Ape theory was first formulated by Alister Hardy in year 1960. All from the beginning the theory has been criticized, ridiculed, ignored and a source to strong feelings in the anthropological community. The purpose of this essay is to investigate why the Aquatic Ape theory is so controversial and why it is understood so differently by scientists. After interviews with Swedish scientists and the general community, and after reading of anthropological books, I have tried to show that the aquatic ape-coldness depends on it challenging nature against the anthropological paradigm, which describes human beings as strong, hunting creatures who can live in any environment. The Aquatic Ape theory - on the other hand - picks out one of all these environments and says: "here has our evolution occurred: we have been aquatic apes".

Research shows that unemployed´s motivation to seek work affects their health and social life. Employment officer?s motivational work should be based on strengthening the individual's confidence in their abilities. Five motivational theories underpinning the study is Cognitive Theory, Self-determination theory, Expectancy Value Theory, need theory and Goal Theory. The purpose of this study was to investigate individuals' job motivation, and emotional experiences, also in relation to contact with the employment officer.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

If you move from Sweden to Portugal to work as an Art Director at an Ad agency, there are certain things you ought to know. Perhaps even before you decide to move. There are a lot of things that are quite different if you compare Portugal to Sweden, not only the language, but also the design, software, working hours and much more. You have for example two month with double salary, you work till six p.m. and when it comes to maternity leave, you have 100% compensation with no taxes the first four months of every pregnancy.

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

The purpose of this study has been to examine how elderly people in today?s society look upon themselves and experience their own aging. We have inquired answers to the following main questions: What main events during the life course are emphasized in the elderly?s stories about their lives, and in what way has it affected their experience of growing old? In what way have social relationships, interests and the experience of health changed during the life course? How do the elderly experience their own aging, and what emotions are expressed in the speech surrounding their life course? The results of the study have been analyzed and interpreted with the help of the life course theory, Erikson?s psychosocial development theory and the continuity theory. The results show that elderly people of today don?t feel their age.

This paper is based on Bowlby's attachment theory in the exploration of Christian pastoral care literature. Kirkpatrick and Granqvist account for the majority of previous research on the subject, however, not related to counselling or counselling literature. The selected pastoral literature, which is three books by each author: Liselotte J Andersson and Margareta Melin provide several possible associations with attachment theory. In the process, nonetheless, more literature has been studied than those reported here. This paper aims to investigate whether a relationship with God is given as an attachment relationship of the selected pastoral literature.

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The study has examined how some immigrants have managed to reestablish their professional careers in Sweden. Through in-depth-interviewing with six immigrant informants representing different genders, age and professional experience the process of successfully reestablishing a career within the same professional area in Sweden as in their native country is examined.The study looked at structural and individual possibilities and obstacles which affected the individual. In addition the study looked at the personal characteristics and strategies used by the informants to overcome and succeed in adapting and reestablishing their working life.  The study has drawn on human capital and social capital theory for a basic understanding of how education and skills affect. In addition the informants have surpassed structural barriers affecting many other immigrants.

The objective of this research was to study how two newspapers in Sweden, Aftonbladet and Expressen are creating an image of the Stockholm suburb Rinkeby. The method used to do the study was qualitative content analysis. Ten articles were chosen, five off either newspaper and were found on the internet homepages of the newspapers on 15 November of 2013 and 27 January of 2014. Several theories were used in the study. Agenda setting theory, a media theory that explains the power of media, Figuration theory developed by Norbert Elias that deals with power struggles between different groups in society.

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.