Den pågående övergången till mer internationella redovisningsregler och rekommendationer diskuteras just nu flitigt i Sverige. Samtidigt som den internationella harmoniseringen ska stärkas och jämförbarheten öka, finns oro för att en mängd nya valmöjligheter ger ett allt för stort spelrum för uppskattningar och bedömningar av företagsledningen. Via EU:s fjärde bolagsdirektiv har begreppet ?rättvisande bild? kommit in i den svenska årsredovisningslagen och i Sverige har Redovisningsrådet förbundit sig att verka för att IASB:s standarder kommer till uttryck i de svenska rekommendationerna. Exempel på detta är RR17, om nedskrivningar, som införts i Sverige från och med år 2002.

The principal questions that are high lightened in this study are: How is the discrimination of the Indigenous people in Latin-America represented in the works of Jose María Arguedas and Miguel Angel Asturias? How are these two authors interrelated in terms of the defense of a cultural belonging? And finally, can these be associated to Paulo Coelho?s narrative content and techniques?This work shows how, as Nelson Gonzalez-Ortega names it, a narrative discourse of resistance (based on the consequences of the cultural merging of the European and Latin-American people) is expressed and transformed into modern literature. It shows how the works of these authors protect and transmit the interests and the cultural origins of the Latin-American Indigenous people. These origins are expressed by language, myths, storytelling techniques and the presentation of an alternative perspective of the world. It also shows, through analysis of their writing, how some of these authors as dual cultural human beings struggled to balance the two cultural elements they are constituted of.Focus will be on Asturias Hombrez de Maiz, Arguedas Los ríos profundos and Coelhos 11 minutos and El Zahir..

The music distribution in Sweden and the world is rapidly changing. The music industry, however, has been reluctant to change the way they distribute music. The consequence has been that illegal music files have been available for downloading to anyone with an Internet connection. Because of the illegal downloading a new law have been implemented in an attempt to stop this behaviour. Our theory is that in implementing the IPRED-law, the sites that were hosting most of the illegal material will experience a severe decrease in traffic.

This study is about how students view the effects teachers have on their self-esteem and self-confidence. The theoretical background covers the consequences of success and failures, and the interaction between students and teachers, in regards of self-esteem and self-confidence. The purpose of the study was to examine what had in-fluenced the students? self-esteem and self-confidence in the interaction with teachers. To reach the goal of the study, several qualitative interviews were made with the following questions as base:? Which factors does the student consider to be of importance for their self-esteem and self-confidence in the interaction with teachers?? How does the student feel that these factors were affected concerning their self-esteem and self-confidence?During the analysis and systematization of the transcribed interviews, five factors emerged that effects self-esteem and self-confidence.

The purpose of this thesis is to investigate how theoretical investment appraisal techniques are applied in an investment driven company, regarding investments in fixed assets. The aim is also to investigate on what grounds the choices of techniques are justified, and what consequences these choices have on the overall investment appraisal. The study is designed as a case study of Divisionen, a production unit of a market leading company in Sweden, which is kept anonymous in this thesis. The empirical data consists of interviews with company employees and internal documents, including decision support for seven approved investment projects. The interviewees were chosen based on their role in the investment decision making process.

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.

The question of direct citizen participation in politics and administration is a contestable one. Its proponents claim that it has positive consequences even for the more "traditional", representative democracy, since participation leads to an increased political knowledge and increased political interest, and thus creates a revitalised democracy. Critical voices have however been raised to the validity of this claim. Critics have also pointed out direct participation as problematic, because it leads to problems of political inequality: a difference of political influence between ? on the one hand, the citizens participating directly and those that restrict their political participation to voting, and ? on the one the other hand ? between the institutions, for example schools, that employ, and don?t employ this method of direct citizen influence.In this essay, these two points of criticisms are tested in the context of user-boards in elementary and secondary schools.

The aim of this paper is to study whether the way directioners (One Direction fans) on Twitter express self-understandings denote fandom as a sacred experience. For this purpose, the data was analyzed in relation to Nicholas Jay Demerath III typology of the varieties of the sacred experience. The method used was discursive psychology. The data was analyzed by how the fans draw the line between ?us? and ?them?, when expressing their self-understandings and their position in relation to others. Five themes were identified: (1) positioning and demarcation for membership, (2) group identity, (3) conflict, (4) the norms for behavior, opinions and language and (5) the group?s role and function.

Bakgrund: Som ett resultat av ett förändrat samhälle där fristående rådgivning blivit alltmer efterfrågat har fler problem uppkommit. EU-kommissionen lagt fram ett förslag på ändrade revisionsregler för att hantera dessa påstådda problem. Förslaget antyder att revisorns oberoende och revisionens kvalité hotas av dessa sidotjänster.Syfte: Studiens syfte är att skapa en förståelse för sidotjänsternas betydelse på revisorns oberoende och revisionens kvalité samt öka förståelsen för de nya lagförslagen och dess konsekvenser.Metod: Med utgångspunkt i en induktiv forskningsansats har vi genom en kvalitativ design utfört studien. Primärdata har samlats in genom intervju och öppna frågeformulär som sedans jämförts med tidigare forskning och erkänd litteratur.Resultat och slutsats: Studiens slutsats visar att sidotjänsterna inte har någon betydande inverkan på revisorns oberoende och revisionens kvalité, varken positivt eller negativt. Studien finner att revisorns integritet och egenintresse är så pass starkt att oberoendet inte hotas på grund av sidotjänsternas vara eller icke-vara även om resultaten i viss mån tyder på problem att invända mot en kollega.

The school is under constant change and school reform on the conveyor belt. In 2009 the Swedish government introduced new directives for the elementaryschool, including multi-national sample, written testimonials from grade one and grade with several grades rose from grade six. The purpose of this study is to examine currently active primary teacher perceptions of the pupils' learning and development might be affected by those earlier and clearer knowledge assessments, and how teachers perceive this reform on the basis of the Swedish school's motto "a school for all". The study was carried out with a phenomenological approach where the method has been depth interviews with five active primary teachers from grades one to six in a school. The results show that teachers perceive that the earlier and clearer assessments will affect students differently according to student performance and knowledge.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

Foot rot is a severe claw disease which occurs among sheep and goats in most parts of the world, with outbreaks in hot and humid weather. It is a contagious bacterial infection caused by Dichelobacter nodosus in association with Fusobacterium necrophorum. Foot rot has a negative impact on both animal welfare and economy.This thesis presents how Australia, Nepal, Norway, Switzerland, Great Britain, Sweden and Uruguay handle foot rot. In the selection of countries the focus was on countries that have control- or eradication programs against foot rot. There are differences in the climate, animal husbandry practices, animal welfare and economic resources in the countries that are presented.

Following study is about the anorexic behavior and the pro-ana movement, which is a web-based subculture where the followers of this, stands for anorexia as an identity position and lifestyle, rather than a disease. The purpose of this study was that, from a sociological perspective give possible interpretations of the anorexic behavior, and interpret why some anorexics choose to be a part of and identify oneself with the pro-ana movement. The reason has been to conduce more knowledge and understanding of the topics, but also to contribute with a deeper perspective and sociological approach to the former research that is already available.To conduct the study, qualitative research has been used, and the chosen methodology was document analysis/text analysis. The collected empirical data consisted material from two pro-ana forums, four blogs and six twitter accounts, where all the users of those claimed to be supporters of the pro-ana. The empirical data has been interpreted by Howard S.

The EU has decided that it should be possible for consumers to get information about the origin of the electricity they buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied:? Certificate system. A certificate system involves two parallel markets, one for trading electrical energy and one for trading certificates of origin.? Separated Markets.

Bakgrund och problem: Goodwill är ett aktuellt ämne som många studier grundas på. Sedan införandet av IFRS har goodwillposten i svenska bolags balansräkningar ökat exponentiellt. Varför är det på det här sättet? Vad ligger bakom avsaknaden av nedskrivningar? Syfte: Vårt syfte är att analysera svenska bolags goodwillpost för att ta reda på vilka faktorer som driver nedskrivningar av goodwill och hur bolagens ägare skyddar sig mot earnings management.Studieunderlag: För att undersöka vårt syfte kommer denna rapport undersöka hälsovårdsbolag som är noterade på Nasdaq OMX Stockholms Large Cap-, Mid Cap- och Small Caplista. De år som kommer behandlas är från de nya reglerna trädde i kraft fram till den senast publicerade årsredovisningen (2005 - 2013).