De sto?rsta affa?rsjuridiska advokatbyra?erna i Sverige har genomga?tt stora fo?ra?ndringar de senaste decennierna och advokatens yrkesroll a?r i fo?ra?ndring. Byra?erna har blivit mer professionella i strukturen, men dess a?gandeform har la?nge fo?rblivit ofo?ra?ndrad. A?gandeformen besta?r av ett dela?garskap vilket inneba?r att advokatbyra?n a?gs av ett antal advokater som a?ven a?r ansta?llda pa? samma byra?.

The aim of this study is to describe how the cooperation between franchisee and franchisor evolves over time. The parties? work responsibilities are explored as an ingredient of the cooperation. Creation of relational aspects is also studied, as well as how adaptation of the concept is handled throughout the partnership. This study takes on an abductive approach and is based on interviews with franchisees of one franchise system, performed at different stages of the respective cooperations.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

The main objective of the essay is to define the meaning of the termgovernance network on the basis of democratic values ? both normative andimperial - with the aim to analyse the prospects to develop an effective anddemocratic governance. Democratic values as well as civil participation,enlightenment, responsibility and approachability are discussed, but also moreeffectivness orientated values.It is clear from the presentation how normative and democracy models putdifferent values in focus, with the consequence that other values are played downor pushed aside. Compared to imperial research in partnership ? by definition atype of network arrangement - and with a starting point in democracy andefficiency, the networks are discussed as political formation.In what sense can the actual existing network arrangements meet and fulfil thedefined political values? As no straight forward answer exists, there is an ongoingconflict between the political demand for slowness and the effectiveness demandfor flexibility and mobility..

The aim of this study is to identify and analyze the discourse within a gothic online community and examine how they use significant symbols to create themselves as goths and being part of a community. In order to achive this aim, eleven different forum threads were examined to amalyze how the goths created their significant symbols within the online community and through interaction with each other. The results implies that the discourse within the community describes the goths as either true or false goths and that it is important to maintain this boundary.

Background: A majority of strategic alliances do not create value for the participants. One of the main reasons for the high failure rate is an inadequate process for partner selection. If the correct partner is not selected, it can have serious effects on the management of the partnership. This is a serious problem since failed alliances usually are very expensive for the involved companies. Purpose: The purpose of this thesis is to investigate which theoretical factors are important when selecting a partner for a strategic alliance.

Syfte: Syftet med denna uppsats är att beskriva och förklara hur processen av att omvandla en invention till en innovation kan se ut. Detta genom att granska de olika steg som lyfts fram som centrala inom existerande teorier kring innovationsprocesser. Vidare syftar vi till att utifrån dessa teorier undersöka om de fullt ut kan användas för att förklara ett företags fall eller framgång vid en innovationsprocess. Metod: Vi har utfört en abduktiv fallstudie där vi samlat primärdata dels genom personliga intervjuer, dels via telefonintervjuer. Sekundärdata kommer från internet i form av de berörda företagens officiella hemsidor, samt presentationsmaterial från företaget True.

We are currently in the midst of the current information revolution and it is increasinglyimportant to allocate and utilize the resources spent on IT. To accomplish this, one solutioncould be to work together with IT. For municipalities, this can be a complicated process whenyou are dependent on the resources that are given and subject to laws regarding procurement,this places great demands on the Swedish municipalities.One solution could be to work collaboratively with IT across municipal borders, this studyexamines the advantages and disadvantages of this. The study was conducted using interviewand survey of various municipalities in the Gothenburg region. The study shows that there isjoint work across municipal boundaries but that communication sometimes fails, this provesamong other things that some communities feel they have a partnership with a municipality,while the other sees that they have no partnership.With the results from the study are discussed and problematized the current conditions thatexist between the municipalities today, and how they could change.

Begreppet ?a true and fair view? finns med i EG: 4:e bolagsrättsdirektiv och i IAS rekommendationer, där det anses att begreppet är en övergripande målsättning med upprättandet av årsredovisningar. För att årsredovisningarna skall kunna visa ?a true and fair view? av företagens ekonomiska situation skall man i speciella fall kunna avvika från regler, råd och rekommendationer med hjälp av tilläggsupplysningar och noter. Denna avvikelse går under namnet ?overriding?.

The purpose of this essay is to examine the Swedish relations to Nato and by doing so see on what terms the cooperation is executed and why. However, Sweden is not a member of Nato and is thereby not seen as an ally of the organization but even so Sweden has a close cooperation with Nato. The theories used in this essay is The Rational Actor Model and The Organizational Behaviour Model by Graham Allison and Philip Zelikow. To this a number of additional theorises are used as to complement these two main theories. The aim with these theories is to see which one gives the most satisfying explanation of the Swedish strategy to cooperate with Nato and still not be a member of the alliance or if all theorises are needed.

In 1998 a new regional development policy was introduced by the Swedish government. A central feature in the policy was the formation of partnerships at the regional level. The partnerships were meant to consist of local and regional stakeholders, representing a great variety of interests, who would collaborate in order to improve regional development. The new policy was promoted, besides being more efficient, as a way to broaden political participation and to break male-dominated structures.This thesis discusses whether the regional partnership actually favours ?women's interests?, in terms of how the relationship of power between women and men is constituted by the model.

The purpose of this article is to describe the discourse in which public-private partnership (PPP) resides, within the Swedish parliament, in the field of infrastructure. I have chosen to look at the latest three years deliberation where PPP appears in parliament bills.This case study is based upon discourse as a qualitative method. Five indicator signs which is history, comparison, geographic location, vision of growth potential and solution controls the context of PPPThe result of the analysis was that a clear discourse was unravelled. A first rather surprising conclusion shows that it is possible to disconnect the discourse from PPP. PPP is not important by itself, the result shows that it only play the part of possible solution to the problems related to the discourse and does not have any value in its own.This result lead the conclusion that PPP is no more than a tool for politicians to get as much out of their infrastructural aims as possible, as rational vote-maximizing actors.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

Business is changing and so are society?s expectations. Companies are expected to take responsibility for their trade and the context they are operating in, by looking at socially, economically and environmentally aspects. Many companies handle it by implementing corporate social responsibility (CSR) to their line of action. This is often handled by collaborating with other organisations, such as non-governmental organisations.

The main argument of the thesis is that multinational companies (MNCs) can promote democracy through corporate social responsibility (CSR). MNCs hold some prerequisites giving them the means to create positive changes. But they lack one important prerequisite: knowledge about local conditions. Therefore the best CSR result is reached through partnerships with local NGOs.H&M's CSR-work in Bangladesh, including a partnership with the Bangladeshi women's rights organisation Karmojibi Nari, serves as an illustrating case. It is argued that the CSR-work promotes democracy through strengthening the civil society, through indirectly implementing national laws concerning labour legislation and human rights and through raising awareness about rights and legislation among the workers.The CSR process changes the terms for both NGOs and MNCs.