Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

The purpose of this study was to determine if wellness benefits led to any changes in exercise habits among employed postmen. The study was a cross-sectional study carried out by a quantitative method. The collection of data took the form of a questionnaire. The sample consisted of 30 postmen employed at a post office in northern Sweden. The results show that of the postman who use health care benefits, there has been a relatively small change in exercise habits.

In the Swedish governing document for the mandatory school (Lpo94) it is laid down that The school shall strive for being a living social community that gives safety and the will and desire to learn. The social community and the social relations in the school everyday existence are thereby without hesitation very important for the students' learning. The teacher always wants to engage the students and create order, comfort and a good work environment. In this essay, the relationship between students' work climates, matter interests and average grades is studied. This gives understanding and awareness in these important parts of the schools´ daily activity.

Background: With the increased globalization food prices went down for a while, only to skyrocket to new levels. Prices of organic food, which already were more expensive than conventional, are now even more expensive. The current financial crisis results in reduced consumption which creates a threat to the smaller grocery stores. Globalization and the increased competition have had a negative impact on the environment but at the same time the desire to solve these issues has increased appreciably. The environmental aspect has been given higher priority by the individual, which led to a wider range of organic products and dramatically increased the number of stores selling organic products, leading to a greater competition among the stores selling organic food.  Problem definition: What factors are important for organic retail business long term survival?Purpose: Trough case studies analyze and evaluate the organic niche retail companies? strategies of marketing.Methods: This study is based on both qualitative and quantitative research methods.

Photography has a big role in information sharing today. Especially in the hotel industry where it is the closest thing a customer can get to the product that is being sold. This study intends to find out how you can make use of rhetorical models and techniques of photography to enhance the communication skills of photos of hotel rooms. The main focus was to understand the difference between informative and emotional photographs and what consumers themselves focus on when choosing a hotel, and also how to use the collected information to create a larger buying interest through hotel photography. Using previous research work and quantitative data collection method, we have concluded that the informational and emotional photography methods have obvious differences but also many similarities, and are most effective used together and that the hotel consumer is more aware of the images influence then we assumed..

Background: Our daily lives and personal interactions are increasingly featuring social media and social networks in particular. Topics regarding social media, its impact on society at large ? both on corporate as well as individual behavior ? has been the focus of many research papers. Personal use of social networks are regularly being mapped out by researchers aiming at clarifying concepts such as engagement, trust and interactivity, and mapped by companies seeking to maximize return on investment concerning their marketing efforts. The aim of our study is (i) to map how companies and/or organizations operating on the Swedish market use their company?s pages on the social media as a way of communicating with their followers and audience, as well as (ii) identifying whether ?Real-Time Marketing?, in our own definition, is used or not.Methods: The research methods used included both quantitative and qualitative content analysis.

This Master Thesis within Marketing and Strategy investigates the values customers perceive within the Real Estate market in the inner City of Stockholm. The dependent variable is customer satisfaction, and it could be explained by 1) the feeling of light and uniqueness of the apartment, 2) that the apartment is of a satisfying size, 3) the address of the apartment, 4) and the economics, the common areas of the building, and the bidding process. The feeling of light and uniqueness, combined with the number of square meters, and the monthly fee of the apartment, are also identified as the price driven functions of this market. A quantitative method is used to investigate the market, where 107 apartment buyers completed a survey..

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

The purpose of this study is to investigate and describe what factors are most important to students when choosing training center, and how these factors affect the choice of each training center. We investigated this by performing a qualitative research and a quantitative survey of students at Karlstad University that trains at Friskis & Svettis and Sats in Karlstad. The results show that there are a number of important factors in the total customer experience that affects a student's choice of training center and that they also differ between a premium center and basic center. Our conclusion is that when a total customer experience concept consists of a core, core experience and peripheral experiences well linked into each other competitive advantages is created, resulting in more satisfied and loyal customers. .

The objective of the study is to map the cognitive structure of Library and Information Science, using a quantitative, bibliometric method. This empirical study shows how co-citation analysis combined with word-frequency analysis can be used to describe the subject content of the field. The research questions to be answered are: -Which clusters of authors can be identified? -How can these clusters be described in respect of their subject content, if the descriptors associated with the authors in the clusters are counted? The results show that the cognitive structure of Library and Information Science can be described by 13 clusters of authors, where each cluster is representing a specific aspect of the subject- domain. For the description of the subject content of the clusters, descriptors DE of the LISA database have been used..

This thesis will portray the different types of students at the programs of library studiesin Lund and Umeå.The study is based upon quantitative information gathered from a survey, which wasdistributed to first-year students in Lund and Umeå. The survey was followed by qualitativeinterviews with four students, and with the director of studies from each school.The study shows that the programs, as we11 as the students, are very similar, althoughthere are some minor differences. It seemed that the students at Umeå were moreinterested in culture than those at Lund.A certain connection between the aim at information and the ownership of a computercould be detected. The sex of the students played a major part in their choice of education.The attractors and facilitators, used by Lortie in his study, could also be appliedto the students at the program of library studies in our thesis..

The purpose of this study was to review a group of youths in a municipality which all had committed criminal acts. The study is based on 66 youths between the ages of 13 and 20 that were all matters for the social services. The social inquiries of the youths where reviewed using a quantitative method. Their backgrounds where examined to identify what type of risk factors they had and what type of crimes they had committed with an aim to detect if there were a relationship between the risk factors and the art of the crime. The result of the study showed that the majority had committed crimes against another person and the risk factors included family related factors and school problems.

A controversial party?s entry into parliament - a review of Expressen?s depiction of the Sweden Democrats (Sverigedemokraterna)The purpose of this essay was to study how Expressen presents the Sweden Democrats, as well as reasoning about the effects this depiction could have on the citizens? opinion. Using a quantitative method I studied 122 articles, and through a qualitative method four of these could be further analyzed to reach a deeper result. The theoretical perspective that was applied in this study was primary agenda-setting and framing theory, to illuminate the power of media. The result showed that a prominent theme was to present Sweden Democrats as racists.

This is a case study where the purpose is to examine three youth workers view of the cooperation with the classroom teachers.This study was conducted through qualitative interviews, which are usually used when one wants to interpret or explain something. Unlike quantitative interviews, which are used when one is trying to measure something. I have used semi-structured interviews when I tried to answer my questions. My results showed that the three different informants collaborated with the school and classroom teachers in different ways, one of them had no scheduled time to plan with classroom teachers, while the other two had. Two of the informants worked in class during the mornings basically every day, the third one were in class for a few lessons.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.