This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

This Masters thesis concerns feature film services in Swedish public libraries. We have investigated the opinion of eight librarians concerning values and criteria for selection as regards film. The theory chosen comes from varied disciplines, for example sociology, adapted to our subject. The most important theories are Antonio Gramscis idea of hegemony, Herbert J. Gans concept of taste cultures and Carl Gustav Johannsens discussion about quality.

This report has a purpose to identify the payment methods available for e-commerce, tosee if they fulfill certain requirements. By investigating thirty of the most popular webshops, a few primary services have been found and revised. Security requirements fore-payment systems include authentication, non-repudiation, integrity and confidentiality.Other requirements considered to be important are usability, flexibility, affordability,reliability, availability, speed of transaction and interoperability. Advantages and disadvantageshave been identified to see if the services fulfill the requirements. Also surveysof consumer payment habits have been investigated to identify the factors of decisive importanceto the usage of payment services.

How the running and controlling goes, vary on different municipalities, depending how the organization is constructed and what is being prioritised. There exist laws and directives which the businesses have to follow, but beyond this the organisations are quite free to prioritise and to decide what the best is for the community as a whole unit. The municipality has access to different tools which purpose is to help them running the organization as good as possible, so they can create a well-operated business. This is very important, regarding that the tax money should be spent in an effective way, and be able to do so it is required good and well-functioned system of control.A big change has happened when the instrument BSC (Balanced Scorecard) was introduced in certain municipality. In this essay the focus lies on two municipalities, Vellinge and Kristianstad.

ABSTRACTErik Ageberg: Who's that girl? ? Skivbolagskultur och dess påverkan på Robyn. Uppsala Universitet: Institutionen för Musikvetenskap. C-uppsats, 2006.Robyn has been one of the most successful Swedish pop stars during the last decade. She has during these ten last years gone from being a young star to being the owner of her own record label, Konichiwa Records.

In this essay I have summarized important factors for an effective, but also successful, way to raise and house heifers. This study can be used for other dairy farms to use as guidelines in their process to raise heifers. To let outside heifer growers house, feed and have the heifers pregnant before return, can save a lot of work. But also moneywise, when the care and individual programs makes them strong and increases the growth.The result is a faster breeding and an earlier time for their first calving.In Sweden the heifers tend to be older if you compare with Denmark or United States where the custom heifer raising is well known and growing. One reason can be the Swedish laws regarding outside grassing for all cows during the summer months.

Retail marketing is a field with many different enbranchements. Some of these can be considered relatively well explored, while the lack of knowledge concerning others is almost total. For example, the existing knowledge regardng the possible impact that non-musical sound can have on the customer can be considered non-existent. With this in mind, the intention with the thesis was to closer investigate how non-musical sound can influence the customer's decision process and attitude in and to a grocery store. The authors started out with theories on associative networks and automatic processing.

The building and plant sectors represent a large part of Sweden?s energy use. Putting energy requirements in public procurement as a tool for reducing energy consumption in the building and plant sectors is therefor an opportunity that operators can take advantage of. The aim of this thesis was to map the energy requirements in procurement that operators in the public sector use today in building and plant projects. The analysis was made with respect to if the energy requirements corresponded to the parts with large energy use in building and plant projects and also in which way energy requirements in procurement are written in the contract.

Inspired by the current debate over the effectiveness of Public Relations (PR), the authors of the following thesis have sought to analyze how PR and advertising differ in terms of how they affect consumers. The subject of the thesis was chosen due to the lacking knowledge of how PR shapes consumer attitudes and intentions. The authors wish to upset the institutionalized myths which dominate in the PR-business. One example of such a myth is that the effectiveness of PR can be measured by the number of press releases an activity produces and that PR?s superiority over advertising is due to its higher trustworthiness.

The aim of the essay is to analyze destructivity and the aspiration of artistry in August Strindberg´s debut novel Röda rummet. By the method of close reading the thematic analysis is performed. The method is also based on an hermeneutic way of looking at literature.A historical context is adapted and the characters are compared to historical descriptions of artists such as bohemians, decadents and dandys. The artists of the novel prove to be, like the bohemians of the 19th century, standing outside and against society, although the presence of relations and cultural exchange seem to be just as important. There is also an ambivalence to be found in their relationship with the city and it´s lifestyle.The question at issue is how the development of the characters´ artistry come about, and in what ways the characters are influenced.

Sweden is dependent on secure sea transport. Shorter disruption of imports of fuel and crude oil can be managed with an emergency stock, but a prolonged halt in imports creates problems. For industry, the vulnerability is greater. Fragmented production chains in combination with expenditure reductions in inventory causes a dependency on proper transport of intermediate goods in the manufacturing industry. A lengthy disruption thus involves disruption of production for both domestic consumption and for export goods containing imported parts.In order to secure shipping routes with a limited number of vessels, Mine Counter Measures (MCM) capacity is required, and according to the Armed Forces, developed with new sensors and autonomous vehicles.

This report covers the thesis done by mechanical engineering at the engineering program at the University of Halmstad. Student Work Development of packaging in the food industry includes 15 credits and has performed over 20 weeks in spring 2009. The thesis work is a compulsory part of education and aimed at the student must apply the knowledge it has given during training in a project related to reality. Student work has been carried out in cooperation with Hanson & Möhringen AB and the project's main objective was to develop an environmentally friendly packaging to their brand Falk Salt. When salt is one of the world's cheapest commodity was packing all the costs have to be as low as possible.

There are widespread discussions about the use of retouched models in media, ranging from bloggers to legal decision-makers. Research shows that there are negative psychological effects on especially females being exposed to idealized, retouched model images. The purpose of this paper is to explore the effects of using retouched models in advertising from a marketing perspective, based on attitudes, perceived quality and purchase intentions.Based on theories about attractiveness, halo-effects and social comparison, an experimental study was done, investigating the different responses on above mentioned parameters to advertisements showing either retouched model images or non-retouched model images. Initially it was also tested if the retouched models were seen as more attractive than the non-retouched models. The results showed almost no differences between the reactions to the advertisements with retouched models compared to the advertisements with non-retouched models, when all respondent groups were analyzed together.

Sweden is dependent on secure sea transport. Shorter disruption of imports of fuel and crude oil can be managed with an emergency stock, but a prolonged halt in imports creates problems. For industry, the vulnerability is greater. Fragmented production chains in combination with expenditure reductions in inventory causes a dependency on proper transport of intermediate goods in the manufacturing industry. A lengthy disruption thus involves disruption of production for both domestic consumption and for export goods containing imported parts.In order to secure shipping routes with a limited number of vessels, Mine Counter Measures (MCM) capacity is required, and according to the Armed Forces, developed with new sensors and autonomous vehicles.

Statistics indicate an increase in online shopping. This indication could result in the loss of safety factors for the customer, for example the possibility to physically examine the product, interact with professional store personnel and try the product before purchase ? factors which all could support the customer in her choice of company and product. The purpose of this study is to increase the theoretical knowledge regarding strategies in the area of trust-development between customers and companies. We have chosen to investigate what strategies web based companies apply and how they are perceived by their customers.