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.

The ancient site of Skårby, situated about twenty kilometres south of Stockholm, includes one very large cairn enclosured by a stone wall with a small cairn attached to it. Cairns are originally thought of as graves, but resent research shows that they are more likely to have been religious objects. The constructions are seated on a small hill with a view over the lake Bornsjön which used to be a bay of the lake Mälaren. This place has been the object of worship throughout the whole Bronze Age. Over the years the manifestation of the worship changed, but the place for it stayed the same..

Tidigare forskning har visat att det finns ett samband mellan personlighetsdraget neuroticism och yttre motivation, a-motivation, låg självkänsla samt negativ affekt. Syftet med studien var att öka förståelsen för neuroticism som personlighetsdrag utifrån individernas motivationstyp, självkänsla samt individernas affektiva tillstånd. Studien undersökte även reliabiliteten hos instrumentet Mini-IPIP som har undersökt personlighetsdrag inom Big-five-teorin. Syftet testades med hjälp av fyra självskattningstester. Dessa var Mini-IPIP, Situational Motivation Scale (SIMS), Positive Affect and Negative Affect Scale (PANAS) samt Rosenbergs Self-esteem Scale (SES).

Purpose: The aim of this paper is to investigate whether there are differences between big cities and small cities in adventure tourism. The cities that are studied are Stockholm and Visby.Methodology: The study is based on a qualitative method. We have done interviews and observation. We also used books and internet when collecting information.        Conclusions: The study has shown that differences exist between large and small cities. People seek out the opposite, whether you're from a big city or small town.

The purpose of this thesis is to investigate how a local community, and those who dwell within its borders, are affected when a large scale windmill park is planned in its immediate vicinity. I have used a qualitative approach and conducted semi structured interviews to gather empirical data. The study took place in a small Swedish village named Svartnäs, situated in the region Dalarna.I have used the concept of community as a symbolic construction (Cohen 1984), that together with the theory of structuration (Giddens 1984) and the notion of expert system (Giddens 1996) served as my main theoretical perspectives.Even though the windmill park is not built yet, its impact on the people and the local community of Svartnäs has been considerable. In the traces of the new windmill park new options and constraints, that will play an important role in the lives of the people who dwell in Svartnäs, are arising. The windmill project is enlarging old conflicts and is creating a divided village.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

The study investigates questions and considerations emerging when stone in historic buildings needs to be replaced. The focus is on the surface treatment of stone in sandstone façades in pre-industrial buildings. That means buildings constructed by traditional methods and craftsmanship without the use of modern technology.The research issue originates from the extensive stonework that is planned for the façades of the Stockholm Palace. The project includes the replacement of large quantities of damaged stone to newly cut stone. This raises the questions about the use of modern and rational methods for surface treatment on the replacement stone.

Background - Swedish trade and industry primarily involves small corporations, including small manufacturing corporations. Currently, most costing models that are used are based on studies accomplished at large corporations. This conveys to the fact that product costing that occurs at small manufacturing corporations is based on all complexities that large corporations bring, which rarely match with small corporations. It occurs that small manufacturing corporations unconsciously rely on incorrect information that has been calculated based on great corporations? product costing.

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

The debate about affirmative action for ethnic minorities in countries with another majority culture is growing bigger in many parts of the world. However, it is often the debate misses the aborigines within the countries? borders. The aim of this paper is to investigate the possible conflict in opinions for xenophobic political parties when managing an aborigine population. I will use a qualitative method to study the ethnic minority Sámi in Sweden, Norway and Finland, and afterwards xenophobic parties view on them.To reach a result will I present a scale over Xenophobia ? Cosmopolitanism, which is described as a political cleavage.

This thesis is part of the evaluation of a development project in Serbia, where cooperativeshave been formed in order to make the members support themselves trough organic farming.The purpose of the paper has been to find out if the goal of making the current members andpotential new members able to support themselves on what the cooperatives produce, hasbeen reached. The goal is to be considered as partly fulfilled; according to the last annualreport from Odraz, ?the registered cooperatives have become fully functional and stable andthey have started making some modest profit.???the majority of the beneficiaries think thatthey are self-reliant??. In order to find out what is required in order to fulfil the establishedgoal entirely, (for example there are no reports of that new members have been recruited, andthe fact that most, not all, current members of the cooperatives (the beneficiaries) say thatthey are supplied from what the cooperatives produce), I have tried to identify the conditionswhich the cooperatives operate under. The basis of the paper consists of a literature review,interviews with the directors of the cooperatives, a questionnaire dealing with the businessenvironment and various external sources in Serbia..

With a shifting world market and periodically profitability issues, Swedish farmers seekalternative ways to enhance their profitability. One interesting alternative to get a highervalue and enhance products is biodiesel, a way to improve the profitability on a farmscale.The diesel that is produced and sold, already have a mixture of 5% biodiesel, andthere is a possibility to add more biodiesel to it. By developing new engines severalengine-manufacturers now allow a mixture up to 100% biodiesel in their engines. Hencethere is a market for an increased production of biodiesel. The aim of this study were toinvestigate the possibilities and the problems related to farm-scale production ofbiodiesel, and to study the profit margin in the production.

This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

The aim of this study was to investigate people?s ability to detect deception and if variables such as birth order, personality and suspiciousness affect this ability. The study was conducted at Växjö University with students as participants (n = 278). A film of two people arguing both for and against their own personal opinions was constructed and participants assessed credibility on a categorical scale (Honest/Dishonest). Neither birth order nor level of suspiciousness revealed significant differences as pertains to credibility attribution.

Erasteel Kloster AB Söderfors have been commissioned by the county administrative board in Uppsala län to make an inventory of possible contaminations in theirs industrial- and landfill areas on the basis of the Swedish Environmental Protection Agency?s; ?Method of Surveying Contaminated Sites-phase 1? (MIFO-fas 1). The inventory starts with maps and archive studies, place visits and interviews, and finally a risk classification is done. A risk classification is a compilation of four categories; pollutant toxicity, contamination level, possible spreading condition of the pollutant, sensitivity and protection value of the environment. In this paper five partial areas (Holmen- and Jörsöområdet, Järnsvampsområdet, Ingsådeponin, Östra verken and Myrområdet) have been described from a historical point of view. Only parts of four areas have been risk classified (Holmen- and Jörsöområdet, Järnsvampsområdet, Ingsådeponin and Östra verken), due to that the other areas isn?t own by Erasteel Kloster AB. Holmen- and Jörsöområdet Holmen- and Jörsöområdet have during the entire activity time been carried out as the production core in the company.