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.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

Mass communication today stands for a great number of information in the developed welfare state of Sweden. This was also the case during the social and economic financial crisis in 2008-2011. At this point, the majority of the population chose to turn to the newspapers to look for further information. This essay seeks, in a comparative and theoretical way, and with the help of two theories of nationalism, to understand how the Swedish culture and tradition can be ex­plained via newspapers, and in what way these portray nationalism. What it also sets out to in­vestigate further is what kind of impact it might exercise over the population in its position as one of the leading providers of information.

The question of whether financial analysts can forecast stock movements or not has been widely debated for many years. This study examines if an investor has been able to receive an excess return by following financial analysts? recommendations. We continue by studying if an investor has been able to earn a different excess return by following different types of recommendations. The study includes more than 15,000 recommendations made by 10 first tier banks and brokerages on the Swedish market during the years 2003-2007.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

It is important for every store to have a good financial performance which can be affected by the average purchase and the number of customers in the store. Customers shopping experience can affect both of these factors and therefore it is important for retailers to know about how an in-store environment can affect this experience. The purpose of this study is to give retailers an indication of the importance of consumers' shopping experience and how this may affect the store's financial performance. To study this subject an in-store survey was conducted in four grocery stores in Stockholm where a total of 320 consumers answered a total of 41 questions about their shopping experience. By sales data it was possible to conduct a statistical analysis to see which variables regarding consumers shopping experience influenced the average purchase.

In this essay, we examine the new form of loan which is called ?SMS-loans? which is in understanding terms ? ?text message loans?. This was established in Sweden in 2006. Income-loans are fast loans taken during a short period, usually up to 30 days. Costs which are additional to the loan are interest and fees.

Psykologisk forskning visar på att unga medarbetare, den så kallade Millennialgenerationen, efterfrågar en annan typ av ledarskap än deras äldre föregångare. Syftet med studien var att undersöka unga medarbetares föreställningar om transformativt ledarskap samt i vilken utsträckning dessa föreställningar motiverar dem i arbetet. Hypotes: Transformativt ledarskap är gynnsamt för unga vuxnas motivation på arbetsplatsen jämfört med andra ledarstilar så som laissez-faire och transaktionellt ledarskap. Undersökningsmetoden som använts var en webbaserad enkätdesign med 28 deltagare i åldrarna 20-38. Resultatet stödjer studiens syfte och hypotes, det transformativa ledarskapet var det som motiverade unga vuxna mest på arbetsplatser.

Problem Discussion: Today the banks manage three central products: mutual funds, mortgages and bank accounts. Banks have authority and credibility, the services and the products they offer and sell can sometimes be difficult to understand. Customers are offered a large number of investment options with varying risk profiles. These developments have created an increasing need for knowledge and information among customers. The financial advice that the financial firms provides, remains a very important activity from a customer view.

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge.

The paper is a discourse analysis of the liberal environmental discourse in Sweden today. It is based on articles in two of the main liberal Swedish newspapers, Dagens Nyheter and Sydsvenska Dagbladet, and a liberal periodical, Neo.The purpose of this study is to analyze how the environmental problems that have been produced by the industrialised society, especially global warming, are seen upon in the liberal discourse in Sweden today. The theoretical point of departure is a discourse analysis that as a method seeks to analyze the material to reveal what assumptions the discussion departs from, and what assumptions the discussions reject.The thesis concludes that the main trends in the discussions are to position the environment against the financial system and state that the capitalist system is the only system that can solve the environmental issues. The existing environmental problems are not denied, but constantly belittled and only considered to be a problem if it poses a direct threat to humans. The solution for these environmental problems is believed to be the strengthening of the financial system and the development of new technologies..

Financial exploitation of children worldwide is a global problem, causing consequences for both the national economy and labor market, as well as the working child who is deprived of its rights of education and normal development. Pakistan has several national laws in order to work against and to regulate the existence of child labour. Another important mechanism to fight the financial exploitation of the children is the UN Convention on the Rights of the Child. This Convention was ratified by Pakistan in 1990. As a result, new national laws have been admitted, already existing laws have been amended, educational projects have been established and the common knowledge on the problems regarding the subject have attracted a lot of attention.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

The hybrid larch (Larix x eurolepis Henry) is a fast growing tree species and was introduced in Sweden for about 50 years ago. The high growth and expected resistance to diseases are probably the main reasons of introducing the tree species into the Swedish forests. The purpose of this thesis was to document the production of hybrid larch planted in the Snogeholm landscape laboratory and to compare the production in the pure hybrid larch stand with the mixture together with pedunculate oak (Quercus robur). The data collection in Snogeholm since the establishment has been carried out by the Swedish University of Agricultural Science (SLU). The fieldwork for the thesis was carried out in 3 stands, containing hybrid larch, pedunculate oak and a mixture of hybrid larch and pedunculate oak, in order to be able to compare the total stand production of the areas. The results show that the total production of hybrid larch in the mixed stand only is 35 % compared with the total production of hybrid larch in the pure stand. Therefore, the hypothesis that the total production of hybrid larch is equal to the planted mixture with pedunculate oak was rejected. The other hypothesis that the total production of a 2 hectare large stand containing a mixture of hybrid larch and pedunculate oak would be greater than the total production of two pure stands of 1 hectare containing hybrid larch and oak each was also rejected. In the studied case the total production was 45 % greater if hybrid larch and pedunculate oak was planted in pure stands. The results from the case-study only indicate that the total production of hybrid larch and oak under the investigated conditions can be higher when planting the two species in pure stands compared with a mixture of the two species.

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.