Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

Vi har valt att inrikta oss på småföretag, och hur informationen från deras ekonomisystem används i samband med beslutsfattande, vi har även tittat på om det finns andra informationskällor som beslutsfattarna använder sig av än de formella som till exempel ett ekonomisystem utgör. I problemdiskussionen framgår det att den formella informationen påverkas av den informella informationen. För att skapa en inblick i hur informationsanvändandet vid beslutsfattande såg ut valde vi att göra fyra fallstudier på småföretag. Metoden som användes i denna studie var av kvalitativ karaktär samt i form av en fallstudie. För att samla in empirin till denna studie gjordes personliga intervjuer med Vd:n i de olika företagen.

For the last decades, Sweden has transformed from a state with strong elements of corporatism, to a governance of pluralistic character. This development has opened up to a new form of participation ? lobbyism ? which since has spread and commercialized. Because of this, a report on the state of Swedish democracy ? Demokratiutredningen ? was issued to examine the phenomenon of lobbyism as it was feared to challenge the functioning of a representative democracy.

Background: Coronary heart disease kills more than 7 million people worldwide each year. High levels of blood fat, cholesterol, contributes significantly to coronary heart disease. Lifestyle changes combined with lipid-lowering drugs, statins, is an effective treatment. But adherence to statins is low, not even a myocardial infarction always contributes to adherence. Adherence requires patient education and good communication between patient and physician.

The purpose of this study is to examine who were given the opportunity to express their opinions in the government proposition concerning the future of the school system ? particularly regarding the proposal that pupils do compulsory military service - submitted to the Swedish parliament 21 March 1941. Our focus is mainly on three parts of the proposition: the proposal to introduce shooting- and grenade practice for all pupils, the proposal to introduce an obligatory military leadership training course for teachers and the proposal to introduce an obligatory summer camp for all pupils.Using primarily a qualitative method we examine how different opinions and views are expressed in the statements and utterances responding to the pending proposition and who the responders are. We will attempt to clarify who were considered to be undisputed authorities and experts, and whose opinions, for that reason, carried a lot of weight in the decision making process, comparing them to the statements and utterances submitted on a voluntary basis by non-experts. And finally, to what extent the opinions in the statements and utterances were allowed to guide the propositional work.Results show that the statements and utterances were submitted by authorities, chapter, county administrative boards and religious, non-profit and political organizations as well as different types of schools, representatives from the Board of Education and elementary school boards not a part of county councils or other types of associations.

Vården ska ges på den nivå som bäst är anpassad efter patientens individuella tillstånd. Patient väljer ibland att vända sig till akutsjukvården då vårdbehovet egentligen inte är akut utan bättre kan behandlas inom primärvården. Tidigare forskning påvisar att patienter föredrar att söka sig till akutsjukvården framför primärvården då den är mer lättillgänglig samt att den uppfattas som bättre. Att det är flera personer som är inblandade i beslutet att kontakta larmcentralen samt att det är ett svårt beslut framkommer också i tidigare studier. Syftet med föreliggande studie är att beskriva patientens beslut att ringa larmcentral i stället för att ta kontakt med primärvården.

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

One of sociology´s to assess the effects of political decision. According to sociologist Anders Persson the society is changing, and in that change social fear appear. In the reaction of social fear some people are being excluded. In that more narrow frame for normality laws are created that makes some parents and their children ?the other?. Nine years ago the sociologist Eva Kärfve published a book that was very critical to the newborn psychiatrics diagnosing of children as a way of segregating groups in society.

The following text constitutes an attempt to present the French philosopher Gilbert Simondon's genetic ontology through an account of his reconfiguration of the problem of individuation in his doctoral thesis from 1958, L'individuation à la lumière des notions de forme, information, potentiel, métastabilité. The intention is to show how Simondon through this reconfiguration of a classical philosophical problem ? in which concepts and schemas from contemporary physics and technology is utilised in a critique of the bi-polar hylomorphic schema as its traditional, substantialistic solution ? becomes able to articulate an anti-substantialistic and anti-reductionistic ontogenesis as first philosophy. A systematic philosophical conception that according to Simondon precedes every critical investigation of the subject as well as every scientific ontology ? not by establishing a pre-critical position, but by exceeding Kant's critical position: that is, through a displacement toward a conception of the transcendental conditions for the genesis of being and thought as real conditions, rather than conditions of mere possibility.

This thesis has been carried out in collaboration with two students at the Department of Dental Medicine at Karolinska Institutet in Stockholm, Sweden. The aim of this project was to construct a computerized decision support system to facilitate diagnosis of changes in the Oral Mucosa using information collected by the above mentioned students. A program which poses specic questions to the user was constructed with the Java programming language. Depending on how these questions were answered, one or more possible diagnoses were presented by the program. In order to conclude whether or not this program was of any use in terms of time savings, a series of tests were run and timed both when using the program and when not.

The worldwide industrial demand of energy, often in form of fossil fuel, is continuously growing and at the same time these resources are coming to an end (Hamamre, 2013). The interest and focus in renewable sources are then more important than ever and plants are suggested to be a good alternative for production of raw material for industrial purposes (Nilsson et al., 1998). But the world is also facing an increasing world population which also increase the nutritional needs, plants therefore need to be suitable for both industrial and nutritional purposes. To achieve this, common plants need to be improved but it also need new potential crops to be developed and introduced (Carlsson et al., 2009). Modern technology like gene engineering is an important tool to achieve these challenges (Carlsson et al., 2011). This work focused on analyzes and evaluation of different transgenic lines of field pepperweed (Lepidium campestre L.).

This thesis analyzes how homonationalist and heteroactivist discourses are reproduced in the Sweden Democrats political communication between 2022 and 2025. Drawing on critical discourse analysis, the study examines a selection of key texts, including two Almedalen speeches by the party leader Jimmie ?kesson (2022, 2024), an extraction from a report produced by the party, and a parliamentary motion. The study is theoretically grounded in scholarship on homonationalism, heteroaktivism and populist radical right nationalism. It investigates how gender, sexuality and religion are discursively mobilized to define national belonging and construct boundaries between ?us? and ?the other?.

Syftet med uppsatsen är att ta reda på vad som talar för och emot en återförening. 1945 så överlämnade Japan Taiwan till Kina. Japan som tidigare hade ockuperat Taiwan tvingades av de allierade att lämna tillbaka Taiwan till Kina efter att ha blivit besegrat i andra världskriget. 1954 och 1958 så bombade Kina Taiwan men USA hjälpte Taiwan så därför kunde inte Kina besegra Taiwan. USA har varit allierade med Taiwan ända sedan 1949.

This report is the result of a master thesis carried out by the author, student at the Royal Instituteof Technology(KTH). The task was performed as a product development process at a companycalled Ameibo AB, located in Stockholm. It is the final task of the studies at the Master'sprogramme Design and Product Realization. The report is structured in a chronological order anddescribes the methods used, the implementation of these methods and a presentation of theresults given from these studies.Ameibo is a company located in Stockholm, distributing films on the internet. The aim of thismaster thesis was to investigate the possibilities of entering the market for portable devices.

Background: In the martial art of Muay Thai, techniques are used with hands, elbows, knees and kicks. The contestants are divided into different weight classes and experience levels. The Swedish martial arts association has decided that techniques with elbow are not allowed in B-class. Why is it so?Objective: The aim of this study was to investigate whether the martial arts delegation decision to restrict techniques with elbows to the head in the B-class is justified.