I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet.Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information.

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theory. The study also presents the critic that poststructual feminists submit.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

           Bakgrund: Företagsförvärv har under den senare delen av 1900-talet uppvisat en stadigt uppåtgående utvecklingsriktning. För att minimera riskerna för ett misslyckat företagsförvärv genomför köparen en granskning av förvärvsobjektet, en så kallad due diligence. Syftemålet med en due diligence är att förvissa sig om att förvärvsobjektet inom rimliga gränser motsvarar det som köparen förväntar sig.Syfte: Att kartlägga om och i så fall hur, skillnader i utförandet av en due diligence föreligger mellan riskkapitalister och uppdragstagare. Identifiera huruvida det existerar ett gap samt hur det ser ut, mellan den normativa teorin och jämförelseobjektens utförande av en due diligence i praktiken. Förklara eventuella skillnader och gap med stöd av positiva teorier.Metod: I vår uppsats har vi använt oss utav ett positivistiskt synsätt och tillämpat ett abduktivt angreppssätt.

Denna studie beskriver innebörden i begreppen användbarhet och Activity Theory, samt hur den senare kan användas för att stärka utvecklingen av användbara webbplatser. Studien är genomförd ur ett utvecklarperspektiv. Resultatet av studien visar att användbarhet är en egenskap som uppstår i användandet av en artefakt, detta pekar både teori och empiri på. Studien visar också att Activity Theory kan användas på flera sätt för att stärka utvecklingen av användbara webbplatser. Vi anser att de resultat vi kommit fram till i vår studie gäller inte bara för utveckling av webbplatser utan de gäller även utvecklingen av informationssystem och informationsteknologi i en vidare utsträckning..

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

The purpose of this study is to find the virtue ethics John Bunyan presents in Pilgrim´s Progress part 1, compared with the virtues Max Weber presents, and then try Weber´s theory on the empirical data, Pilgrim´s Progress. When I compare the virtues in Weber´s theory with the virtues in Pilgrim´s Progress, I interpret Weber´s theory as limited. From Weber´s theory emerges the puritan virtues: fulfillment of duty, struggle, self-control and live simply. He also mentions gratitude to God and helpfulness to other people, but this is shown through work in the society. These virtues can also be found in Pilgrim´s Progress.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

The purpose of my work is to understand and examine the reasons why Ethiopia has not developed a larger decline of female genital mutilation, despite their ban on it? A ban that has been operating for ten years should reasonably have reached a greater change than the one Ethiopia has developed today. Based on two different branches of feminist theory, the liberal feminist theory and radical feminist theory, I will try to understand the potential power relationship that can be a immense reason for Ethiopia's continued practice with regard to female genital mutilation. I will examine the liberal feminist approach when it comes to seeing the state as the source of the balance of power that generate inequality in the world between men and women. I will also apply the radical feminist theory on my case study and understand the problem of patriarchy and its already set roles for men and women that we are following in the society today, resulting in gender inequality. The result shows that the radical feminist approach with patriarchy as essential explanation, which articulates that because of ancient traditions and the exercise of power, the amendment must be the changing of power relations between men and women in the private sphere rather than the liberal feminist approach which applies that the state repair the problem..

AbstractConsequence analysis ?worst case scenario? at Mälarhamnar AB VästeråsDavid DotzskyMälarhamnar AB is a company that handle large amounts of oil, diesel, biofuel and petrol. That result in a lot of work to prevent accidents. The risks with modern technology is very small but it can?t be eliminated.

The regime theory is the dominant paradigm in the studies of urban politics in USA. It provides a set of concepts to analyse the change from government to governance in the American local politics. The regime theory postulates that governing power in local government tends to be highly fragmented. The private sector has with its control of economic resources a major influence in shaping governing decisions. In this essay I study the regime theory in a Swedish context to investigate if the theory is pertinent when studying of Swedish local governance.

Research about what differences and similarities exists between UNHCR and UNRWA in the opinion of a refugee?This examination focuses on a study between The United Nations High Commissioner for Refugees (UNHCR) and THE United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). Both organizations are UN-related and are in charge of refugees, however they differ by the fact the UNHCR controls all of the world?s refugees with the exception of the Palestinian refugees, for which UNRWA. The aim of this work will be to examine the definition of refugees as well as their entitlements and in what way they differ depending on which organization they belong to.As theory I have, among others, used Rainer Bauböck?s book ? Transnational Citizenship?.