The aim of this study is to describe and analyze how Bolaget, a paper published by the Swedish alcohol monopoly retailer Systembolaget, constructs issues of alcohol in 18 preventive articles published between 2009 and 2012. More specifically the essay focuses on the consequences of alcohol, as well as its consumers and functions. Systembolaget is a distributor of alcohol and at the same time has an assignment by the state to reduce alcohol-related harm. This double role makes the alcohol prevention of Systembolaget, and their perspective on consequences, consumers and functions of alcohol, an interesting object of study. The theoretical and methodological basis is Fairclough?s critical discourse analysis.

The aim of this Master?s thesis is to deepen the understandingof how discourses on reading are manifested in Swedishdaily press 2007-2010. The empirical material is based on76 articles from four national newspapers. The questionsasked are: what categorizations emerge on reading; whatpossible themes can be discerned; which discourses onreading appear in newspapers and how are these defined;and what consequences may the discourses have?The study examines how reading is described and how perceptionsand images of reading emerge and the factors affectingthis, through critical Discourse Analyse according toErnesto Laclau and Chantal Mouffe.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Regulation of rivers by dams and reservoirs is a good example where anthropogenic impact could be considerable both in the local environment, but also has major implications upstream and downstream. This study was accomplished as a literature study of the river Nile, which is extremely important for water supply. The purpose of this study was to investigate the consequences of the construction of the Aswan High Dam, to obtain a consistent flow for water supply, irrigation and power generation in Egypt. Since Egypt has a very hot and dry climate large amounts of water in reservoir is lost to the Nubian aquifer system and by evaporation. The consequences from constructing the dam are considerable.

Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

The challenge that companies currently face in their attempts to break through the media clutter has resulted in an increased use of provocative advertising worldwide. History shows that this strategy can result in a brand crisis due to negative consumer sentiment. Despite this fact, advertisement generated crisis remain a relatively unexplored field in the academic world of marketing. The objective of this thesis is to further explore crisis creation from provocative advertising, evaluate the affiliated negative consumer consequences, and to examine the effects of two contrasting company strategies to remedy these types of crisis situations. An experiment was conducted on Swedish and Norwegian students in order to examine whether the communication and information sharing between the target consumers and others could explain the development and consequences of provocative advertisement crisis due to its psychological effects.

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

As collaboration between companies move beyond the single transaction into more long-term relationships the consequences of a company's control system become more complex. The aim of this paper is to provide an understanding of how intra- and inter-organizational control and work practices interact through examining how a company's intra-organizational control influences its customer relationships. The empirical research is performed through a qualitative case study where interviews have been conducted with management and sales staff within the case company as well as with one of the customers. The empirical findings have been analyzed using frameworks and theories regarding management control and customer relationships. The study reveals that the intra-organizational control of the case company affects its relationships with customers in a number of ways.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This thesis addresses the driving forces behind the Swedish state?s procurement of Helicopters 14 and 16 and the decommissioning of Helicopter 4. These actions have significantly affected the Swedish Armed Forces, especially the Helicopter Wing, in carrying out their operational tasks. On numerous occasions the Helicopter Wing has been unable to perform its tasks. For instance, the Nordic Battle Group 08 had no helicopters to exercise with and, until recently, Sweden had completely lacked the ability to hunt submarines with helicopters for almost ten years.This thesis also aims to compare the decisions in 1999-2000 regarding Helicopter 14 with the decisions in 2010-2011 regarding the acquisition of Helicopter 16, to find if there is a general trend and how much the Armed Forces were able to influence decisions.

Consumers are facing a wide selection of brands trying to get their attention. An increasing amount of corporations are incorporating non-traditional media in their marketing strategies as an attempt to build relationships with their customers. However, along with the new opportunities to enhance consumer emotions about the brand, social media has brought along new risks for corporations to face. This paper investigates the consequences of different ways of handling such electronic word-of-mouth (eWOM) crisis on Twitter. Furthermore, we investigate potential differences depending on the credibility of the source that sent the message.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The Swedish school system?s curriculum states that some of the schools goals are to; help to develop pupils? sense of belonging, solidarity and responsibility for people outside the restricted group, combat discrimination and degrading treatment of individuals or groups and to show respect for individuals. (Lgr 11). Eriksson and other authors in School ? an arena for bullying (2002) refer to the professor and psychologist Dan Olweus, who points out that bullying can develop serious consequences for the bullied one.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).