Recent studies indicate that teaching the theory of evolution in Swedish secondary schools is not as uncontroversial as expected considering that Sweden is often described as one of the World?s most secularzied countries. A recent study indicates that Swedish teachers have a varity of tactics to avoid coming in conflict with their students or even parents of students that believe they have a rightto dictate how evolution should be taught. This study had fourmain aims; the first being to analyse both the previous curriculum and the new to see how the teaching of evolution is adressed, and if any changes have been made in the curriculum. The second being to look into how teachers interpret the curriculumand if they have noticed any changes in the new curriculum which have had an affect on their teachingmethods? The third being if teachers have met resistance when they teach evolution and the origins of life, and if so, how do they deal with these conflicts? The fourth and final aim of this study was to see if instances of conflict are on the rise as indicatedin the literature.The results of this study indicate that there has been no siginificant changes made in the curriculum with the exceptionthat the new curriculum is more clear and precise as to what teachers are expected to teach and that pseudoscience, such as intelligent design, has no place in science classroomsexcept when teachingthe philosophy of science.

Virulent strains of Staphylococcus hyicus produce exfoliative toxins and cause a potentially fatal skin disease in piglets known as exudative epidermitis. Vaccines and antimicrobials are used to control the disease. Antimicrobial resistance and the prevalence of several different toxin genes and toxigenic strains make it problematic. The aim of this literature study was to identify potential differences between countries and between healthy and diseased pigs regarding antimicrobial resistance and toxin-producing strains. Great differences could influence vaccine production, treatment strategies and surveillance programs.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

The overall purpose of the essay is to initiate a survey and highlight, on the basis of sufficiently material, the dealings between Dietrich Bonhoeffer as a member of the resistance and the Swedish Church and/or its representatives. The purpose of the survey is to structure Dietrich Bonhoeffers activities in Sweden and highlight its implications.The following research questions have been used:1: What was Dietrich Bonhoeffer doing in Sweden and what persons did he meet?2: What was the role of the Swedish Church during the Second World War? 3: What was the impact of Dietrich Bonhoeffers visits to Sweden?In conclusion, this study of the contacts between Dietrich Bonhoeffer and the Swedish Church has shown: Dietrich Bonhoeffer was in Sweden on two occasions. He met representatives of the Swedish Church, which was engaged in issues related to ecumenism, resistance and peacework. Although the persons he met were representatives of the Swedish Church they sometimes acted as individuals with a Christian philosophy.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

Problem: What are the characteristics of Polykemi?s management control system and how is it affected by growth? Purpose: To describe and analyse the management control system of a medium-sized family-owned company from the perspective of Simons? Levers of control. Research design: An abductive, interview-based case study of Polykemi AB. Conclusion: Polykemi?s management control system is primarily a traditional one which is rather strong in terms of Levers of control.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

This study examines a case of cooperation between banks, commerce, police and the municipality of Skövde, which in a project has the target to reduce the use of cash by 15 % in the city during 2011. The purpose of this study is to increase the understanding of the importance of cooperation in which different actors come together to reach a common goal, such as speed or interfere with an ongoing change, while they must meet their own interests. In this study the case of cooperation has been studied by using a qualitative approach. The methods used in this study are participant observation and a group interview as well as personal interviews. The theories underlying the study revolve around the concepts of collaboration between organizations with similar interests, changes in society, conflict and resistance to change..

Strategin Big Bath Accounting betecknar situationer då VD upprättar externredovisning efter förutbestämda mål och medvetet ändrar företagetsredovisningsmetoder. Artiklar som ifrågasätter företags externa redovisningförekommer regelbundet i svensk affärspress. Journalister diskuterar med storskepsis sanningen kring vissa börsbolags redovisade resultat. Uppsatsen syftartill att undersöka om denna strategi förekommer bland företag påStockholmsbörsen. Big Bath Accounting operationaliseras i denna studie tillnedskrivning av goodwill vid VD-byte eller vid negativt resultat.

Vårt syfte med uppsatsen är att utreda vilka faktorer som är av vikt för en framgångsrik förändringsprocess samt vilken påverkan ledarskap har på faktorerna. Vi genomförde en kvalitativ undersökning där vi intervjuade tio personer som är yrkesverksamma på två hotell i Sverige. Vi intervjuade respondenterna om den förändringsprocess som ett hotellkedjebyte innebär, och om den ledarstil hotellens general managers anser sig ha och ha haft under bytet. Våra sekundära källor utgörs av teorier inom framför allt service management, change management samt ledarskap/management. Vi har använt en blandning av induktivt och deduktivt arbetssätt.

Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.

The aim of the thesis is to examine how central collective actors in the Swedish subsystem of renewable fuels use their positions of power and influence to their own specific interests and needs. In particular the thesis looks at the problems of climate change and oil scarcity and how renewable fuels are described as a potential solution. Using agenda setting theory and Steven Lukes three dimensions of power as a framework, five actors are examined and analysed. The study has been done in two parts. In the first part policy documents are analysed concerning the actors general stance towards renewable fuels, and how this is communicated to the media, politicians and public.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.