The aim of this essay is to investigate the situation for democracy in China. The study raises two main questions. They are as follows: Are there obstacles to a democratization process in China? and Are there openings when it comes to a gradual change for democratization in China? The theoretical framework consists of Robert A.Dahl´s Polyarchy theory, and in addition , five factors promoting democracy. Also the notion of an MDP-society (a modern, dynamic and pluralistic society) is looked upon.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

The Sweden Democrats (Sverigedemokraterna) has for a long time been the subject of study by political scientists. In the meantime they have been categorized as National Socialists, Fascists, right-wing extremists and more recently radical right populists. But it has not been categorized according to the theories that I expect. The purpose of this essay is to study how well Sweden Democrats policies match with ideas that are typical for radical right populist parties. The main research question is:- Are Sweden Democrats showing details which are typical for radical right populist parties?To be able to answer those questions, I have used an ideal type analysis and developed an analysis instrument according the theoretical approach and the methods in Bergström & Boréus book.

The study's aim was to examine the professional role of the Special Education Teachers, working with students in socio-emotional difficulties with focus on externalizing behavior. The study is qualitative in nature, based on 10 interviews conducted at four different schools where four Special Education teacher and six teachers were interviewed. The system theoretical perspective was used as a theoretical basis, based on a holistic view of the schools where relationships, interactions and context is of great importance. The Special Education Teacher is a part of the school context and therefore it has been interesting to study how he/she works with socio-emotional difficulties in school activities on organization, group and individual level. The results show that externalizing students becomes a problem in schools today when they influence their surroundings and requires a lot of time regards to needs of both teachers and Special Education Teacher.

In my study I focus on how teachers work and teach regarding reading in schools and what kind of methods they are using. The purpose of this study is to find out if there are any differences between experienced and inexperienced teachers. I examine this in three different primary schools where I interviewed two teachers with long experience in teaching children in the age of six to ten years old. I also interviewed two teachers with four or less year of experience in teaching. I have done this study through qualitative interviews with experienced and inexperienced teachers. Through these interviews my purpose was to find out how they teach the students how to read and what factors that influence the choice working strategies. The results show that teachers, regardless of experience teach the students through different approaches.

Studies have found that the applicability of commercial marketing strategies within politics have increased in recent years as a result of a rising number of swing voters. The purpose of this paper was to investigate the effects of the commercial theory of incongruent information in political marketing in Sweden. Subsequently, an experiment with 742 participants was conducted, testing the effects of congruent and incongruent ad messages for two established Swedish parties. The effect of ad message choice on several well-established measures of ad effectiveness such as awareness, credibility, attitude, conviction and voting intentions was analyzed. The results showed that incongruent information effectively increases attitude, conviction and voting intention for voters who decide on the election day what party to vote for.

I denna uppsats undersöker författarna orsaker till och konsekvenser av beställar- utförarmodellernas införande genom att undersöka tre landsting och deras styrmodeller. Den teoretiska utgångspunkten hämtas från diskursanalysen, med bas i Laclau, Mouffes och Faircloughs diskursteori, samt principal- agentteorin. Med dessa verktyg utkristalliseras de element som kringgärdar beställar- utförarmodellen och intervjuresultat används för att se hur stort genomslag dessa har fått i undersökta landsting. Resultatet blir en identifikation av demokrati och effektivitet som centrala mål för modellens införande. Alltfler landsting har på senare tid modifierat beställar- utförarmodellen mot en kongruens mellan demokrati och effektivitet.

Under de senaste åren har det skett en ökning i antalet företagsförvärv och i samband meddetta riktas fokus ofta på goodwillhanteringen och identifieringen av immateriella tillgångar.Det är ett intressant och aktuellt ämne och därför ämnar uppsatsen undersöka hur revisorerupplever företags inställning till redovisning av goodwill och varumärken. Utredningen skallundersöka om företag är villiga att redovisa varumärke eller om de hellre vill ha kvar det igoodwill, om revisorer måste tvinga företagen att separera de två posterna ifrån varandra ellerom företagen själva är villiga att utföra denna process. Därtill ämnar uppsatsen ta reda påvilken varumärkesvärderingsmetod som används. Det teoretiska ramverket presenterarprincipal-agentteorin utifrån ett redovisningsperspektiv, redovisning av goodwill och andraimmateriella tillgångar, de olika metoderna för varumärkesvärdering samt lämpligaredovisningsstandarder. För att ta reda på studiens syfte har en kvalitativ studie genomförtsdär tre revisorer med flera års erfarenhet inom området intervjuats.

AbstractDuring my university trip to South Africa I visit a black township called Lingehlile. There I examined the life situation and education for children and youth with mentally disabilities. I was interested in knowing more about what basic condition they have, period of school and what kind of support they get outside the school. The subjects that I have handled are a school for all, support for the person with mentally disabilities and their family, the opinion of the society, education and life after school. I got my result by two interviews.

Bakgrunden till detta examensarbete är ett behov av att införa vibrationsmätning i form av ett tillståndsbaserat underhåll vid AB Sandvik Coromants produktionsanläggning i Gimo. Underhållsarbetet på AB Sandvik Coromant i Gimo bedrivdes vid tidpunkten för studien som avhjälpande och förebyggande med olika fasta underhållsintervaller. Att införa tillståndsbaserat underhåll skulle kunna reducera kostnaderna, samt medföra en ökad uppföljning av varje maskin i form av hälsotillstånd. Målsättningen med examensarbetet var att utvärdera vibrationer som mätmetod. Arbetet har innefattat fyra, huvudsakliga moment.

Aggression is a normal part of a dog?s behaviour repertoire and has always been an evolutionary relevant behaviour. Even if aggression in some contexts is relevant, it is one of the most common problem behaviour reported by dog owners. It has been discussed if some breeds are more likely to show aggression and therefore should be banned. On the 1st of January 2008 a new act was enforced by the Swedish government giving the police force greater authority in decisions to apprehend and euthanize dogs if they after an appropriate evaluation of the dog?s temperament think it is necessary.

The physical environment is constructed of materials. The materiality of different places contributes to how places can be distinguished and the material can contribute to the construction of place identity. For architects with different orientations the material is one of the principal means by which they can express their idea. The material remains when the design process is finished and instead the material becomes a precondition for how people will perceive and deal with the place. The literature study of the essay examines how the concept of place and materiality is dealt with in different disciplines and how these descriptions are linked to the concept of place identity.

The aim of this study is to describe ideas put forward by Sweden Democrats (Swedish: Sverigedemokraterna) about Christianity in Sweden and the Church of Sweden as a Folk Church, a church for a whole people, and how the political party uses Christianity as a part of constructing a Swedish identity. The investigation is based on official documents, newspaper articles, statements and political motions which are analysed using a form of text analysis called idea analysis. The theoretical frame of the investigation is founded on Claire Mitchell?s theory about religious content in ethnic identities and Einar Billing?s and Johan Alfred Eklund?s thoughts about what makes the Church of Sweden a Folk Church.The investigation shows, among other things, that the Sweden Democrats? view of the Church of Sweden is similar to the thoughts of Eklund but they differ in their lack of references to theology. The investigation also shows that Christianity serves as an important marker for the Sweden Democrats in creating a Swedish identity. .

Människor påverkas dagligen av olika påverkansfaktorer utan att veta om det. Vi ska i denna analys ta reda på om det påverkar olika beroende på vilken miljö man befinner sig i. Är konsumenterna mer påverkningsbara när det befinner sig i en butik eller är det när de befinner sig på ett Home Party som man påverkas mer?Den mest kända påverkansfaktorn är reciprocitetsregeln. Regeln innebär att butiker försöker med en gåva locka till sig konsumenternas förtroende och få dem att känna att de vill ge butiken någonting tillbaka.