The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

This essay is about the principles and rules that control persuasive computer games. The term persuasive games mean computer games, video games and other similar artifacts that are produced to shape opinion. The rhetorical scholar Ian Bogost at Georgia Tech claims that this kind of games mainly get their persuasive power by using procedural rhetoric and that games as a medium gives special conditions for procedurality.  By procedural rhetoric Bogost means an argumentation that is based on rules and choices, as opposed to texts, movies and images. (Bogost 2007). Bogost describes these procedures as quite specific for games and claims that they differ qualitatively from ?ordinary? rhetorical arguments even if they just as other arguments work by establishing enthymems.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

The work aims to clarify what nautical officers onboard in today's merchant can do to help reduce bunker consumption during the voyage? The question we have asked ourselves during the autumn term in 2008 much was said about the premium bunker prices, and how the future could affect our daily lives as nautical officer. We felt here that the school had relatively little knowledge of the subject and therefore felt that it would be interesting to identify how it really looks like onboard the ships today. To collect information we contacted 7 Swedish companies that operate with different types of vessels, in order to get a broad picture of the whole industry. For shipping companies we asked questions about how actively they were working on the issue and what methods they used.

In recent years, Lean has been implemented in a variety of companies with focus areas that differ from the conditions that characterizes manufacturing. This transfer has contributed to fairly superficial results because companies almost exclusively focus on Toyotas methodology and not on the goal of Lean. The effort of transforming Lean from manufacturing to any organization requires a definition on a general level and a view of Lean as a system. One of the core principles of Lean and the foundation of continuous improvements is standardized work. In product development there is a negative view on standardized work, where the engineers state that the principle is not applicable for knowledge processes that include non-repetitive and creative work.In the framework of this master thesis literature has been studied to find support that standardized work is applicable for product development and areas that include knowledge processes.

This report is founded in lack of knowledge concerning the design and layout procedureduring a new engine room construction.The prime question is how the engine room takes its form from idea to construction and whathappens in between. We want to give the reader a better understanding in how the work isdone and why it is designed the way it is concerning layout, ergonomics and safety. Duringthis report we will enhance the knowledge concerning regulations and rules that are of greatsubstance such as SOLAS, Swedish Sjöfartsverket and IMO.By contacting the parties involved in the process in newly designing a vessel and its engineroom, we will assume their approaches and experiences. We will study the work progressfrom planning to construction of a vessels machinery spaces. We will with the help ofinterviews with interested parties get an idea of the approach and also compare the finishedproduct a bit depending on company size and resources.The investigation resulted in a good basis for how a ship engine room design takes shape andwhich aspects are taken into account, however, we found that the existing rules concerningengine room layout was very vague and was seen as the most recommendations.

This paper deals with how seamen onboard merchant ships flying the Swedish flag apprehendthe culture, information and leisure possibilities that offer them by the Swedish GovernrnentSeamen's Service, HKF.The objective with this work is two folded: first of all suggest some actions to be taken inorder to improve the situation for seamen, based on the results from interviews with crewsonboard three merchant ships.Secondly, draw the attention to HKF's activity in general and to the activity of the SwedishSeamen's Library in particular, for people working within libraries.The result of this examination shows that people onboard really regards the service carriedout by HKF as very good in general, but there are some activities which hopefully can beimproved. However, perhaps the most important role can be played by the shipping companies,based on the wishes that came about from the seamen. These conclusions and discussion aredealt within chapter 8..

The title of this thesis is ?Accessible Landscape - boardwalks in nature areas?. The main purpose of this thesis is to show how you can increase the accessibility for disabled people by constructing boardwalks in nature areas. The platform for the thesis is a study of litterature on boardwalks, accessibility and disabilities. After defining these terms I made three excursions to three different locations in the south of Sweden. During the excursions I evaluated the boardwalks situated in each of the areas through preferences such as the construction of the boardwalk, its design and the accessibility. After the excursions I interviewed managers of the areas I visited, and people working with disability questions in the municipalities where the excursions took place. To know how to make a boardwalk accessible you need to have knowledge about certain concepts, rules and recommendations. My thesis deals with aspects such as: *Accessibility *Disability *Rules and recommendations when building boardwalks *Real life - evaluation from the excursions and interviews with the managers The result shows that accessibility is a hot topic in Sweden and a lot of improvement is being done with fi nancial support from the European Union.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Geographical indications designate products which have a specific geographical origin, which can either be national, regional or local. The subject is complicated since geographical indications arises a large number of questions There are EC regulations which regulate the protection of geographical indications, but since the field has not yet been exhaustively harmonized, the existence of national rules of protection is therefore still possible, which can lead to trade barriers between the member states. Consequently, one problem consists in whether it may be legitimate to restrict the free movement of goods by article 28 in the EC Treaty by referring to national rules of protection and to what extent such measures may be justified by article 30 or by the Cassis doctrine. An additional question consists in how the line between geographical indications and generic terms is to be established appropriately. Further, geographical indications are exposed to improper use by other dishonest commercial operators and therefore the possibilities of protection against unfair competition and misleading are also discussed in the thesis.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

Rules on parental leave have over the years been the subject of several gender debates. The big question has particularly been whether a further individualization of the days should be established. Sweden is a relatively equal country but differences still exist between men and women in the labor market, such as differences in wages. A fact that is considered encouraging for this is the uneven distribution of parental leave between men and women. It has now been nearly 40 years since the introduction of the first parental insurance but we have still not achieved gender equality in working life which was the main purpose.The main purpose of this essay is to study the motives for the proposal of individualized parental leave, and in addition examine how this change of rules could impact on gender equality in the work place.

The purpose of this study is to incrementally, through a combination of various methods, examine the assumptions about the working economic outcomes that can be made based on planned ergonomic intervention in a department at Pfizer Health AB in Strängnäs. The study contributes to knowledge about how assumptions on OSH financial results can be made, based on planned ergonomic interventions. These assumptions were based on biomechanical calculations made on the basis of ergonomics measurements with inclinometer. The study is important because previous research has shown that poor work environment have a bad impact on the economy of a company in different ways. It can for example be negative impact on the company's productivity and quality of the units produced or the services provided.

This paper investigates how Swedish upper secondary school students relate to the financial support available from the Swedish state of education. It also looks at the attitudes of such students to the new CSN[1]truancy rules as they apply to school politics.Is there a difference in students? attitude to these truancy rules and does that difference depend on the students? socio-economic standard, whether they come from a wealthy background or a marginalised society or whether they are ethnic Swedish? Does this in any way affect the attitudes of the students?This financial support is only paid to those students who do not skip school. If they lose their right to this contribution because of truancy, their parents will also forfeit the right to the financial subsidies to which they may be entitled. Naturally, this may affect students in different ways, depending on what kind of financial situation their family is in.Do some students go to school out of their own financial interest or out of that of their parents? Through focus-group interviews, students have expressed their opinions, told about their experiences and stated their attitudes with regards to these matters.

In today's society the borders between work and leisure blurs out more and more, and just as we might bring our work home, we might as well take our leisure to work with the help of so called smartphones with constant connection to social networks such as facebook and twitter. But what happens when the small talk around the coffee machine in the workplace gets out in public spaces? Instead of complaining to my closest colleague when my boss is acting like a fool or when my workload sky rocketed, I might now instead update my status on facebook with my complaint. But what am I actually allowed to write about my employer? And has the employer any possibility to act legally in respond to what I write?For the younger generation, who more or less is grown up with these social networks, I think this demarcation can be difficult to draw and understand.In this essay I deal with the issue of whether a principle of law, such as the duty of loyalty might collide with my constitutional right to use freedom of speech against my employer..