Sammanfattning:Det finns olika valmöjligheter inom redovisning. Vilket val man gör styrs av vilket resultat man önskar visa. Det har just införts en ny lag som innebär att juridiska personer skall ta upp en schablonintäkt för sina periodiseringsfonder och vi bestämde oss för att undersöka vilka val företagen gjort och vilken betydelse olika faktorer har när de ska välja att sätta av till periodiseringsfonder eller ej.Vi valde ett deduktivt angreppssätt och de vetenskapliga teorier vi främst utgick ifrån var agentteorin och Positive Accounting Theory (PAT). Vi valde att undersöka om följande faktorer kan ha samband med vilka beslut man tar när det gäller periodiseringsfonderna: bonus till ledningen, företagens skuldsättningsgrad, storlek, bransch och ägarstruktur.Vi ställde samman en hypotes för varje faktor och i de fall vår ursprungliga rådata var kontinuerligt kvantitativ testade vi dessa hypoteser med hjälp av så kallade t-tester. I andra fall gjorde vi korstabeller med ?2-test.Från PAT är det endast skuldsättningsgraden som påvisar ett svagt samband.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

The purpose of our study is to examine how parents experienced their participation and their involvement in a solution-focused parenting group. The parenting groups are a part of the social welfare system in a town in south of Sweden. The study is conducted as a qualitative study with focus groups. 11 parents have participated. The study´s theoretical framework considers solution focused theory, social constructionism and process within groups.In the study we found that participants generally perceived their participation as positive and that they received confirmation by meeting other parents in the same situation.

The aim of this study is to describe how reviews of literature in Bonniers litterära magasin and Expressen changed during the period 1964-2004. The investigation is based on 20 reviews of novels and short stories, which are analysed with a method described in Hellspong and Ledin (1997) and inspired by Halliday. The theoretical frame of the investigation is founded on critical discourse analysis (Fairclough 1992 & 2001) and Habermas´social theory of the public sphere.The investigation shows, among other things, that the reviews became shorter and easier to read in both paper during the period. The investigation also shows that the genre´s style, composition and contents are relatively stable, and that current ideologies in society have a tendency to be reflected in the reviewers´evaluation of the books. To generalize, the reviews thus developed from a poetic genre in 1964, to become political in the 1970s, academic in the 1980s, feminist in the 1990s and finally an intermedial genre in 2004..

Following the wake of the AIDS-catastrophe in the beginning of the eighties, homosexual men or 'men who have sex with men' (MSM) have been barred from donating blood throughout the planet. In this thesis I look into the different discourses at play in the context of creating the legal framework for blood donation in Sweden. Genealogically tracing the emergence of the category of MSM and mapping how the category is brought to use in contemporary negotiations on blood safety, I scrutinize how scientific truth is established within blood transfusion practice. I argue that the rationality of risk group exclusion is contingent on economical grounds, and that the foucauldian concept of biopolitics could productively be used to understand this rationality. In particular, the concept of the 'biopolitics of blood' can be employed in order to understand the reluctance from the involved actors to acknowledge the heteronormative consequences of the legal framework of contemporary blood donation..

Within the field of welfare research, few people take into account both the aspect of gender and class. Thetraditional class-oriented research has a one-dimensional perspective on gender and the feminist welfare researchrarely carry out large comparative studies. A multi-dimensional perspective on the construction ofgender and class would benefit from both the feminist and class welfare-oriented research, and contribute toincreasing the knowledge about the individual's experience and attitudes to work and work time. The aim ofthis paper is to examine the correlation of the intersectional relationship between sex / gender position andclass position with the attitudes and motives for working time reduction. Especially in, (1) the value in work,and (2) the attitude to a high number of working hours, as well as (3) its combined effect on the conflict betweenwork and family.

The gap between practise and theory is often described in negative words in teachers? professional lives. Learning study is a model for teachers´ professional development where a theoretical framework is used to enhance practice. The theoretical framework used by teachers in learning study is variation theory. In this study the research object is variation theory and the aim is to present how variation theory becomes a guiding principle to understand teaching and learning processes.

This study investigates how the host community of Tenerife perceives the socio-cultural effects of tourism on the island. The method chosen for the study was qualitative interviews which were performed with six respondents, each born in Spain, living permanently in Tenerife and employed within service-related occupations. The interview material was interpreted and handled according to a hermeneutic approach. The results of the study showed that the respondents had an over-all positive perception of tourism. Perceived positive socio-cultural effects were related to cultural and linguistic influences.

This master thesis concerns whether Swedish non-financial listed firms act in accordance with the optimal capital structure theory and/or pecking order theory. The examined period is 1998-2004 and we discover that Swedish companies neither follow optimal capital structure theory nor pecking order theory. From our results we conclude that there exists no single point of the capital structure which is optimal. Rather it seems as if the optimal point lies in-between an interval from 0 to the industry average, where firms tend to be indifferent to their debt-ratios. Our results show that Swedish companies prefer internal financing followed by equity and as last choice debt issuance..

This thesis concerns the feminist consciousness-raising novel of the 1970s. The aim of the thesis is to examine narrative strategies which, according to the consciousness-raising practice, are adapted to enlighten the political aspects of the personal. The focus is both on strategies that address the protagonist and on those that address the reader. I also examine in which way the use of these strategies is dependent upon ideas of class and gender.I find that the narrative situation, in this case the relationship between the protagonist and the narrator, is central to the use of the consciousness-raising narrative strategies. In Anna-Lisa Bäckmans Fia i folkhemmet och Fia med manifestet, the protagonist Fia is positioned as an oppressed working-class woman, which results in a narrative situation that gives the protagonist a limited space of action and that gives the narrator the power to interpret the experiences of the protagonist.

The purpose of this thesis has been to explore in what ways Franz Kafka?s ?The Metamorphosis? can be read as a story of gender. By bringing together Judith Butler?s theory of materialization and Lennard J. Davis?s crip theory I have spoken of Dismodernity as the domain of abject bodies that have been repudiated by (post)modern societies as untintelligible and dysfunctional.

In order for companies to be competetive on the market, there?s a need of capital. If a company is in a need of capital to make major investments and isn?t able to prioritize internal funding, the priority will be external financing with safe securities; loans. How companies should prioritize the allocation between equity and debt, which together form value, leads us to the subject of capital structure.

In the Swedish Curriculum (Lpfö 1998, revised 2010) pedagogogical documentation constitute a big part. It is important that the childrens development and learning are documentated properly, both for the child itself, but also as an quality review and evaluation of the work that is made at the Preschool.In this study we have examined preschool teacher?s attitudes towards pedagogical documentation and how they work with it and use it in the daily work at the Preschool.We have also examined their own abilities to implement pedagogical documentation. For whom is the documentation made for? We also wanted to see if the children had any opportunity to influence the work.We have used a qualitative method and our study is based on six semi-structured interviews with six preschool teachers.

Background and problem: Corporate Governance is a well-known phenomenon which has been the focus of plenty of research where the board of directors and the CEO have been regarded as important actors. What's affecting decisions regarding these actors has been debated whereas media has been pointed out of having an impact. To decide whether or not media can affect Corporate Governance have shown to be problematic whereas it exists divergent views regarding this. At the same time this relationship is more explored in other contexts than the swedish one, although this one is considered suitable for this. Consequently there is a motive for examining medias impact on Corporate Governance in Sweden. Purpose: The purpose of the thesis is to explain if media has an impact on Corporate Governance at an overall level.

This thesis examines how knowledge management professionals use trust as a component in the creation of knowledge management systems, and what methods they use for building trust.Adopting a grounded theory approach, interviews with 8 knowledge management professionals active in different industries served as the base for an analysis that identified trust to be the single most important common factor in the data. The concept of trust used by the informants was identified as relating to the knowledge management system itself, rather than other users, employees or groups in an organisation.Building trust, the KM-professionals mainly focused on three methods: simple solutions, system superiority, and implementation security. Using these methods, the KM-professionals seek to ensure system trust by creating opportunities for users to obtain positive experiences of using the system, and thereby generate a foundation for a trust-based relationship between the user and the system..