Titel Den outforskade parten i ett leasingavtal ? En studie om hur leasegivande företag kommer att påverkas ifall en ny redovisningsstandard för leasing införsFörfattare Fredrik Hellblom-Björn och Daniel HåkanssonHandledare Rolf RundfeltIntroduktion IASB har under lång tid diskuterat behovet av en ny redovisningsstandard för leasing. Förslagen har mottagit mycket kritik, då många anser att de inte förbättrar redovisningen. Trots den stora kritiken på förslagen till leasegivares redovisning, har väldigt få studier genomförts på leasegivare.Syfte Syftet med studien är att undersöka hur leasegivande företag kommer att påverkas om en ny redovisningsstandard för leasing införs.Metod Studiens induktiva ansats innebär att insamlad empiri har bildat grund för de slutsatser som dras. Undersökningens design har följt en Små-N-studie, vilket innebär att ett mindre antal kvalitativa intervjuer har utförts.

The aim of this essay was to describe how school social workers can help and support students with parents who abuse alcohol or other drugs. We wanted to see how school social workers room for action is presented and how it affects their work with students living with parents who are abusing. We used a qualitative method to elucidate how school social workers handle this issue in a more profound way. By conducting semistructured interviews with six school social workers in one province in southern Sweden we gained exhaustive and detailed answers. In the analysis we used street level bureaucracy and theory of recognition.

This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don?t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple.

Purpose:The purpose of this paper is to investigate and clarify some of the factors that influence organizations to adopt or reject the social media, and if the emergence of social media influenced the organization's communication.Metohodology:A qualitative methodology has been used to execute the study. The source has been semi structured interviews with chosen representatives from several organizations.Theoretical perspective:The theoretical basis for the execution of the methodology is based on the provisional theoretical demarcation uses and gratifications theory. For analysis diffusion of innovations theory is applied.Emperical findings:The empirical material includes interviews with representatives from twelve selected organizations, defined as companies in the industry and authorities, in seven different industries.Conclusion: The main factors affecting an adoption of social media is the organization?s open structure, the ability to see opportunities with social media and that they are seen as a natural part of development in the communications field. The main factors affecting a rejection of social media is ignorance, the organization's governance and that there must be a need that social media can fill.

This study investigated the effect different contexts have on personality items when they are framed more neutrally. The study was based on a five-factor personality inventory originating from International Personality Item Pool. The inventory consisted of 50 original and 50 neutral personality items and in addition 28 items measuring social desirability. The sample consisted of 150 students from the Department of Psychology, Lund. The students were divided into three instruction groups differing in context.

Middle managers in social care find themselves in a middle position. The middle management position involves demands from several interested parties. The demands affect and generate feelings both within themselves and within others and the middle managers have to deal with them all.The aim of this study was to investigate the social care middle manager?s personal experiences of emotions in work.We have completed interviews with four middle managers who are assigned to carry out social care. When doing the interviews we used an interview guide divided into different interview areas.

Corporate Social Responsibility is a concept whereby companies integrate social and environmental concerns into their core business and in their interaction with stakeholders on a voluntarily basis. The purpose with our thesis is to study how Swedish insurance companies work with Corporate Social Responsibility and to analyse the underlying strategies of the companies? social, environmental and economical activities. We will analyse where, how and for whom value can be created with CSR. Where does the value creation take place, how can it be created through these activities and who will benefit from Corporate Social Responsibility? Theories point out that companies need to assemble and value the total package of benefits to be able to create successful corporate initiatives.

The social media arena is rapidly growing and more and moreorganisations take part in the daily ongoing conversations indifferent social media channels. Conversations are being heldacross borders on every available topic and ratings and reviews ofconsumer products and services is one of them. This focus onglobalisation is also the reality of the hospitality- and tourismindustry. Their customers travel across borders and are eager,given the opportunity, to share their experiences with each other.As organisations within the hospitality- and tourism industry meetthese demands in terms of providing technological infrastructurefor information sharing and involve themselves in theseconversations there are some issues that need to be addressed.What does the logic of social media look like? How iscommunicating in social media any different from traditionalmarket communication? And how can hospitality- and tourismorganisations adapt their communication to fit into the logic ofsocial media?To conclude how organisations within the hospitality- and tourismindustry can benefit from the use of social media, I haveinterviewed representatives from a number of organisations andstudied their communication.

Som ett led i den internationella harmoniseringsprocessen inom redovisningen ska alla noterade bolag i Sverige från och med 1 januari, 2005 följa de Europeiska redovisningsstandarderna IFRS på koncernnivå. För svenska företag innebär detta stora förändringar för redovisningen eftersom att IFRS skiljer sig mot tidigare inhemska rekommendationer. Historiskt sett har ett av de mest kontroversiella områdena inom redovisningen varit goodwill och frågan om dess värdering. Den 31 mars 2004 publicerade IASB standarden IFRS 3 som behandlar redovisning av företagsförvärv. Denna rekommendation innebär att Europeiska företag för första gången följer gemensamma regler kring goodwill.

The purpose of this qualitative sociological law study is to examine the relationship between the social services and civil court to apprehend if knowledge about the child's best interest is transfered from social workers to the legal system. This have been done by investigating civil court cases concerning custody transition from biological parents to foster parents according to 6 chapter 8 paragraph in the law of parenting, built upon the legal principle of the best interests of the child. Eight cases has been examined by using a method of qualitative text analysis and categorised into five primary categories and three concepts linked to sections of the law. The material has been analysed through a sociological law perspective, social constructionist theory and attachment theory. The study shows that a variety of factors interacts when it comes to determining what?s in the best interest of the child .

År 2004 inledde Bokföringsnämnden K-projektet, som innebär förändringar inom normgivning gällande redovisning för svenska företag och syftet med projektet är att åstadkomma förenklingar vid upprättande av årsredovisning. BFNAR 2008:1 Årsredovisning i mindre aktiebolag, även benämnt K2-reglerna, är andra steget i K?projektet. I samband med införandet av ett nytt regelverk kan det uppstå både positiva och negativa konsekvenser för redovisningen och dens tolkning, vilka kan vara av stor vikt att granska.Syftet med denna studie är därför att undersöka om de nya K2-reglerna avviker från allmänna redovisningsprinciper samt om personer som är insatta inom redovisning tror att de regler som eventuellt avviker kan komma att påverka tolkningen av ett företags årsredovisning.Vi valde att göra en kvalitativ studie där vi utgick från ett urval av de punkter där K2 eventuellt avviker från allmänna redovisningsprinciper. För att uppnå vårt syfte genomförde vi sedan djupintervjuer med kreditgivare samt en företagskonsult.Resultatet av vår studie visar att det nya regelverket faktiskt kan anses avvika från allmänna redovisningsprinciper på ett flertal punkter.

Bakgrund och problemdiskussion: Den fotboll vi ser idag har spelats i över ett sekel. Nu är det minst lika viktigt att uppvisa ett bra ekonomiskt resultat som att nå stora framgångar, vinna prestigefyllda titlar, bucklor samt spela en fin fotboll som tillfredställer tittarna. Fotbollsklubbar driver klubben med ett stort vinstintresse och de krav som företag har på sin redovisning gäller numera också fotbollsklubbarna som omsätter stora belopp.  Spelare kan jämföras med vanlig personal i tjänste- och serviceföretag eftersom de utfyller samma funktion i organisationen. Den senare får dock inte tas som en tillgång medan spelare har den möjligheten. Det finns två tillvägagångssätt att redovisa spelare: antingen att ta upp dessa i balansräkningen eller att kostnadsföra spelarna direkt i en resultaträkning. Syfte: Syftet med uppsatsen är att få en helhetsbild över de möjligheter fotbollsklubbar både i Allsvenskan och i Premier League har för att redovisa fotbollsspelare i årsredovisningen.

This work has treated the subject of gender, with demarcation against the norms regarding appearance and beauty, conveyed by the media and how it affects society. This is expressed through social satire cartoons. This work has also led to an exploration of the importance of a personal drawing style and how it manifests itself..

The aim of the study was to get a deeper understanding of how social workers at the welfare office think and act when it comes to methadone or buprenorphine treatment. What role does the welfare office take when it comes to methadone- or buprenorphine treatment, what does the welfare office think about this form of treatment, what possibilities does the welfare office have when it comes to decide the selection to this kind of treatment and what consideration does the welfare office take to the separate individuals demands when it comes to methadone- or buprenorphine treatment. The study is done in the perspective of society as a social construction. The method that was used was qualitative interviews with professionals at the welfare office and professionals at the reception of methadone- and buprenorphine treatment. The result of the study is that the attitude towards methadone- and buprenorphine treatment is complicated and the opinions are partly divided..

Because social media is personal and reaches users directly, it has become an important means of communication for companies trying to reach out to their audience (Nygren & Wadbring, 2013). Especially the possibility of interactivity has been discussed as social media's big advantage. But how much two-way communication is actually possible on social media? This is a quantitative study that focuses on how Swedish Facebook users in the ages of 16-25 interact with companies on the social network. The aim was to contribute with increased information and knowledge about how the users mentioned above interact with the companies as well as how the users perceive the companies communication and presence on Facebook.