The Common Agricultural Policy (CAP) in the European Union (EU) is one of the oldest fields of cooperation within the European Union. During the past decades the different Commissioners have made several proposals about changes in the CAP and many of them have not been passed but renegotiated. The present Commission has however published a report in 2011, which emphasizes that the CAP has three alternative ways to go in the future. This study aims to predict which one of these three alternative ways it is most likely that the CAP will take according to the historical institutionalist theory. When to be able to predict this text analysis is used.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.

Background: Investors use companies? credit ratings as a base in their buy and sell decisions. Companies? credit ratings are also used as indicators of safety in the legislation. This means that credit rating agencies have an important role in the society because they communicate the company?s credit rating to investors and other actors in the society.

As revenues from newspaper advertising plummet and their readers loyalty erode, the need to understand newspapers' changing environment and the actors involved in this change is growing in importance. Evidence is the entire industry is entering into a restructuring phase and that this restructuring is driven by the rapid consumer adaption of internet media.In this thesis I elaborate on "how the Internet is affecting the conditions for value creation in printed newspapers" and "how the Internet is affecting the conditions for other actors involved in the printed newspaper's value creation". These two questions land us in the bigger question of "Does the Internet act as a compliment or a substitute to the printed newspaper ".To answer these questions the printed newspaper is represented as the actor in the middle of content producers, advertisers and consumers. It is in its role as a means of distribution and as a co-ordinating force that we study the value creation of the printed newspaper. The empirical base of this thesis is a qualitative participant observation where the author during a period of time interacted and collected data from the open discussion in blogs by several of the industry's top influentials combined with material from seminars and reports on the current state of media.

Background and problem: Corporate Governance is a well-known phenomenon which has been the focus of plenty of research where the board of directors and the CEO have been regarded as important actors. What's affecting decisions regarding these actors has been debated whereas media has been pointed out of having an impact. To decide whether or not media can affect Corporate Governance have shown to be problematic whereas it exists divergent views regarding this. At the same time this relationship is more explored in other contexts than the swedish one, although this one is considered suitable for this. Consequently there is a motive for examining medias impact on Corporate Governance in Sweden. Purpose: The purpose of the thesis is to explain if media has an impact on Corporate Governance at an overall level.

During the 90s most companies organized and adopted routines for their environmental work. This work included for example eco-efficiency improvements and the introduction of environmental managing systems. At the UN conference in Rio in 1992 the concept Sustainable development was defined, but it was not until about the year of 2000 that companies in Sweden shifted their work from environmental management to sustainable management. A consequence of this is that they now have to focus on environmental aspect in conjunction with social and economic aspects.The purpose of this study is to gain understanding of what a change of focus to sustainable development means for companies. Has the environmental work suffered in the competition with social/economical aspects under the new sustainable focus? How will the new way of working affect the balance between environmental and social aspects? Changes were studied in five companies by analysing their annual-, environmental- and sustainability reports and through interviews of sustainable managers.

This thesis examines the established theories on the phenomena of merger of equals. In contrast to an acquisition, a merger of equals is complex since the very nature of it entails that none of the involved parties are in control. Merger of equals are therefore viewed as one of the most difficult types of partnership and data show that over fourty percent of all mergers fail to achieve their targets. Still, research on the phenomena is limited. The main purpose of this thesis is to analyse the implicit factors to why a merger of equals fail.

This study investigates the concept of regionalism in the context of the Swedish middle-level political arena. The used method is qualitative theory and two cases are studied: Västra Götaland and Norrbottens läns landsting.The aim of the study is to see what the politicans think about Swedens regionalization process by compare the views of politicans that function in a region and in a county council. Do they have the same vision about what constitutes a region and which advantages do they see in working in a region or in a county council? Also dimensions about territorially and sectorial autonomy on the regional level, presented by King and Pierre are investigated in order to explain the different regionala organs functioning accordingly to these dimensions.The empirical material that have been analyzed is taken from 17 interviews, from government writings and reports from the SKL association, Sveriges Kommuner och Landsting, about the topic of regionalization and the effects and goals in Sweden.The conclusion of the material is that there is common opinion among the politicans about the goals of a region and also about which areas that can benefit the most from the perspective of beeing a region instead of a county council. When it comes to explaining the dimensions of territorially and sectorial autonomy the results have shown that the region has the most both territorially and sectorial autonomy, which is due to the regions rightfullness to taxation right, which is high in the region and ensured by a strong catchment area.

Marknaden ställer idag högre krav på vad företagen redovisar och intressenterna är inte längre bara uppmärksamma på hur företaget redovisar ur ett ekonomiskt perspektiv. En ökad medvetenhet hos företagen kan i många fall inbringa konkurrensfördelar om företagen väljer att tillgodose dessa krav. Corporate Social Responsibility (CSR) syftar till att redovisa vad företaget har gjort, inte bara i ekonomiska resultat utan även beträffande miljö och sociala aspekter. Vi har i vår studie valt att granska med hjälp av en innehållsanalys hur tre svenska företag, H&M, Stora Enso och TeliaSonera, arbetar med CSR och vart tyngdpunkten ligger hos de olika företagen. Studiens syfte är att på ett komparativt sätt och genom en innehållsanalys ämna svara på vilka likheter och skillnader det finns i de tre företagens hållbarhetsredovisningar, samt vad som kan tolka eventuella likheter och skillnader.

Syftet med denna studie var att synliggöra förskollärares tankar om vardagsmatematiken. Studien skulle även innefatta hur förskollärare tar tillvara på den vardagliga matematiken. Vår metod i studien gick ut på att intervjua förskollärare genom en self report, som tillhör den kvalitativa forskningen. Vår self report innebar att de tillfrågade förskollärarna skriftligt fick redogöra sina tankar och erfarenheter utifrån frågeformuläret. Med hjälp av vår self reports öppna frågor synliggjordes förskollärares djupgående tankar om ett visst fenomen, vilket leder in vår studie till en fenomenografisk forskningsansats.

AbstractKubakrisen; En tidningsstudie om svenska morgontidningars rapportering kring krisen The Cuban Missile Crisis; A media study of Swedish morning papers reporting about the crisis The purpose of the survey is to illustrate how four Swedish newspapers, Svenska Dagbladet, Göteborgs Handels- och Sjöfartstidning, Dagen and Ny Dag reports about the Cuban missile crisis based on the questions. The survey highlights what distinguishes the morning papers and by how they take the position of the ship blockade against Cuba that United States issued and what position they take on who to blame in the conflict, but also how leaders Khrushchev, Kennedy and Castro portrayed. The study is based on the basis of a newspaper study and theory of priming serves as an instrument for the collection of materials. The survey results show in the first issue of how the papers stand to US ship blockade, which SvD endorses, while GHT and Ny Dag condemns it and Dagen stand in the middle without any real position. Previous studies treated SvD stance during the Cold War, shows that during the Vietnam War in 1965 SvD was very critical of the USA and their involvement. In this study, regarding the Cuban missile crisis, SvD are most clearly pro-US while Ny Dag accuse and highlights strong criticism of the United States. As for Chrusjtjov, Kennedy and Castro, the survey shows that three out of four newspapers writes about a surprised Chrusjtjov, who had gone too far and a Kennedy who are determined and implacable.

This thesis examines how Swedish newspaper media problematize surveillance. This is done by analysing the media reports from two major surveillance events: the debate in 2008 about the legislation concerning the expansion of the rights of Försvarets Radioanstalt to monitor internet and telephone traffic crossing the Swedish borders, and the revealing of an ethnically based index including over 4000 individuals created by the Swedish police. The thesis sets out to expand the knowledge about media?s role as a interpreting source of information concerning how people understand and relate to surveillance (Barnard-Wills, 2011; Carlsson, 2009; Greenberg & Hier, 2009). The thesis attempts to answer the question whether Swedish media problematizations regarding the abovementioned surveillance events correlates with the most common theories of surveillance critique.

Can coercive care be justified against drug and alcohol addicts or should treatment be offered on a strictly voluntary basis? This was one of the central questions debated in Sweden during the 70's when the development of a new social legislation, The Social Services Act (Socialtjänstlagen), took place. The first aim of this thesis was to analyse whether the arguments that were presented both in favour for and against coercion were sound. To achieve this, a method for analysing arguments was employed, where a sound argument is defined as acceptable, relevant and adequate. The analysed material consists of both official government reports and books of influential debaters.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.