Syfte: K3-regelverket kom att bli tvingande för företag att tillämpa från januari i år. En nyhet med regelverket var komponentavskrivning, en avskrivningsmetod som innebär att företagens tillgångar ska delas in i olika komponenter som är av betydelse och som har en nyttjandeperiod som väsentligt skiljer sig från hela tillgången i sig. SABO var redan innan införandet kritisk till metoden och uttalade sig om att byggnader är komplexa tillgångar och menar att metoden innebär att kostnaden kommer att överstiga nyttan, speciellt för fastighetsbolagen. Med det som utgångspunkt kommer studiens syfte att behandla hur ledande befattningshavare i allmännyttiga bostadsföretag tillämpar och upplever det strikta kravet på komponentavskrivning. Vidare undersöks vilka faktorer som kan tänkas påverka det föregående.Metod: Studien utgår från en tolkande forskningstradition som ämnar att skapa en bättre förståelse kring hur ledande befattningshavare i allmännyttiga bostadsföretag upplever komponentavskrivning och hur tillämpningen av metoden kommer att ske.

While the strategy of lending a voice to the monstrous is a well known aspect of Howard Phillips Lovecraft's works, the female monster is a notable exception to this case. In this thesis, I excavate a theory of female monstrosity through a reading of some of Lovecraft's most read stories and the agency of female characters that appears within. Comparing these female registers of monstrosity to their masculine counterpart, I develop a concept of female monstrosity manifested through categories of class, race and gender with the help of Judith Halberstams theories of monstrosity.Rather than treating these women as active characters, I argue that Lovecraft's inability to handle these monsters forces him to literally put them away ? in attics, cellars, or boxes. These are the marginalized positions from which these women elaborate a monstrous form that transcends the boundaries of sex, gender, class and race.

 AbstractSystem methodology is in the very heart of system development, it is a crucial part of how you define your work, how you choose to approach the actual problem at hand and how to solve it. Researchers in the system development field has shown that not all methods in theory are in compliance with how it is practiced by the companies who use them. In our thesis we have studied a larger international IT- company and one of their local offices in Sweden, who some years back changed their system development method from a more traditional to an agile one. Our aim of this study has been to establish whether both of these methods has differed between theory and in actual use, and if so, why this has occurred and what the underlying rationality might have been to promote this change. Our questions that we sought to answer were; 1.

We set out to compare two different categories of workers: the, so called, white- and blue collar workers. The studies aim was to measure if there were any observable differences between the two in means of optimism and sense of coherence. There are two tools created for measuring optimism and sense of coherence, the Life Orientation Test ? Revised (LOT-R) measures an individual?s level of optimism and Aaron Antonovsky devised a test for measuring an individual?s level of sense of coherence (SOC). Optimism is best explained like a way to measure anticipation, how an individual expect future events to fall out.

In the forest sector, non-industrial private forest (NIPF) owners commonly interact with numerous stakeholders (e.g. forest managers, timber buyers, harvesting contractors and advisors) for counseling, planning, selling and hiring. Forest management is therefore built and influenced by the relationships between NIPF owners and other stakeholders. In the local context of a Southern Sweden, the Swedish Forest Agency (SFA) and the Southern Forest Owners Association (SÖDRA) are very influential stakeholders in small-scale forest management. Based on qualitative interviews and by means of grounded theory, an analysis of the relationships between NIPF owners and the mentioned organizations was carried out in order to understand the social context at the genesis of forest management decisions.

This study is based on six narrative interviews which I conducted with students at the University of Namibia in Windhoek, Namibia. My aim is to find out how these students are creating their identity in the environment of the university, how they look at their family structure and how Namibia´s independence in 1990 has created new opportunities for young people in contemporary Namibia. I have been using postcolonial theory and identity theories to analyse the interviews. Five of the six respondents are from the northern parts of Namibia, Ovamboland, and this area is seen as a rural area. The students have made an emotional journey from the rural areas in the north to the urban area of Windhoek and they feel that they have many new opportunities and they are willing to change Namibia into a more developed country..

This master essay deals with the changes in the use of and the abandonment of the Avebury monument and the change of the surrounding landscape during the late Neolitihic, about 3000 B.C, and into the Bronze age, about 1500 B.C. The change in the way people supported themselves, the development of agriculture, brought along many other changes as well. I am in this paper dealing with these issues, how and what lead up to these changes, the peoples own part in the development, and I am also looking into the fact that these changes might not have meant an end of old ideologies, but rather a development in the expression of beliefs where the monuments of the neolithic no longer had a place in society..

Syftet med denna studie var att utröna de aspekter medarbetarna ser som väsentliga i utvecklingsprocessen mot ett utökat medarbetarskap. Studien baserades på teorier om förutsättningar och utveckling av medarbetarskap samt dess effekter. Dessutom beskrivs ledarskapets historiska utveckling samt olika teorier om ekonomistyrning. Studien fokuserade på medarbetarnas uppfattning, men verksamhetschefen gav också sin syn på ämnet. Det empiriska materialet i denna fallstudie samlades in genom fyra personliga intervjuer.

This study has been conducted in order to determine the existence of predictability for the Stockholm stock exchange. With this purpose the random walk theory has been raised against the theory of mean reversion in order to determine which theory is the most substantial. Data has been collected from Nasdaq OMX Nordic and furtherly been processed using the statistical software EViews. Swedish listed companies? daily share values between 2000-2014 have been analyzed using two tests; an Augmented Dickey Fuller test and a Variance Ratio test.

The purpose of this essay is to examine whether Sweden work according to the Swedish governments action plan on UNSCR1325 and whether Sweden implements this action plan according to an implementation theory.Initially you will find an explanation of the used method, definitions and the theory used for the study. The second part contains the research where the studied material is analyzed.The study itself is based on reports, literature and material from web pages.The result of the study shows thatSwedenworks according to the government?s action plan on UNSCR 1325.Swedendoes this trough good contact with women, multiple ways of interaction such as MOT, all female MOT: s and Gender Field Advisers who follows patrols.My conclusion shows that Sweden implements the Swedish action plan on UNSCR 1325 according to the implementation theory..

This paper is a qualitative analytic study of the views regarding masculinity of six male university students. The author means to view the gender issue from a male point of view and analyze the empiric result using well known theory on the subject. The main questions of the essay are: What, according to my respondents, is masculine and non masculine? Does the university influence this view, and if so how? How is it to be a man in the society of today? The paper is based around interviews of the six subjects, recorded and transcribed and analyzed in a systematic outline. From this outline relevant themes has been constructed and compared with the theory.

The aim of this thesis is to spread some light over the coming into being of the 2005 Pension Reform in Norway. The point of departure lies within an interest in Welfare State politics and the development in this field. Pensions constitute a cornerstone in the Welfare State. Making use of J. Kingdon´s Theory of the Agenda Setting Process, Discourse Theory and Institutional Theory the thesis seek to visualize the implications of structures, central actors and discourses on the reform processes.

The purpose of this essay is to examine how theory and practice intertwines through theactivism of the feminist punk performance collective Pussy Riot. I have also focussed on the political tools with which the activism is performed. Within the academic context of gender studies, I believe there is a need for research that aims to reduce the gap between scholarly and activist feminism. The theoretical framework for the analysis in this essay consists of material feminist theory and postmodern theory. The empirical material is a diversified assemblage of images, court excerpts, newspaper columns, interviews, lyrics and videos.

University of VäxjöSchool of Social SciencesBachelor Thesis in Political ScienceTitle: ?Sverigedemokraternas valframgångar 2006 ? En ulv i fårakläder??Author: Emma Haraldsson and Åsa NeuschützTutor: Emil UddhammarThe aim of this study is to explain Sverigedemokraterna?s electoral success in 2006 and the essay assumes that some form of change has occurred. To study this change two hypotheses have been constructed. The first hypothesis concerns the change within Sverigedemokraterna and the second hypothesis concerns the change of the Swedish voters attitudes.Kirchheimers catch-all theory is used to explain the change in Sverigedemokraterna. The catch-all theory states that parties have to change their structure to maximise the number of votes.

Uppsatsens syfte är att beskriva budgetanvändningen hos företag och utifrån ett antal situationsfaktorer analysera denna användning med contingency theory som berör ekonomistyrning. Metoden som ligger till grund för denna uppsats är både av kvantitativ och kvalitativ karaktär. Det kvantitativa återfinns i form av en surveyundersökning och det kvalitativa i form av fyra fallstudier. Uppsatsens angreppssätt är vidare abduktiv. Detta har sin grund i att uppsatsen undersöker en händelse, budgetanvändningen hos företag, och analyserar denna mot befintlig teori, vilket för uppsatsen är contingency theory.