The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Internal marketing is according to the theories especially important in the service industry. The purpose of this thesis was to study how service companies work with internal marketing and especially motivation. Our case study, based on interviews conducted on Malmia hotel in Skellefteå, showed that internal marketing plays a vital part in the companie´s success, and that internal marketing is an ongoing process at Malmia hotel. Our study also showed that Malmia hotel works with internal marketing according to the recommendations of the theories..

This study analyses social age as a phenomenon and if unaccompanied refugee children has a social age that, according to the Swedish culture, do not correspond with their biological age and if so is, the reason for that. Furthermore, our study has discussed the potential consequences of the effects for the unaccompanied refugee children and the social age when interacting with Swedish society. According to our study, the social age is effected by other factors besides cultural norms, values and role expectations that a society has on a specific biological age. The results in this study shows that social age is a vital component to someone?s identity.

För att snabba upp addering av tal, vilket är en vital del inom signalbehandling finns olika algoritmer. En sådan algoritm är Brent Kungs vilken har en tidsfördröjning proportionell mot log2(N). I rapporten jämförs några olika varianter av adderare med avseende på grinddjup, vilket är proportionelltmot propageringstiden. En modulgenerator för Brent Kung-adderare implementeras med Skill-kod i Cadence. Modulgeneratorn kan genera adderare av obegränsad ordlängd och är även teknologi oberoende.

This thesis uses statistical methods to investigate if political appointees working for the Swedish government are good representatives for the members of the ruling party. This is a relevant question since the number of political appointees and the political fields in which they are employed have increased. Some say that this is a sign of presidentialism, which in this context means that the prime minister and his cabinet are becoming more independent from parliament and supporting party. The research is done by comparing the political appointees with an select elite of party members regards to socioeconomic background, which interest that are promoted in society and ideology. The consequences of differences on these characteristics between political appointees and the party elite could be that some interest in society are wrongly overrepresented while others are wrongly underrepresented by the unelected political appointees.

AbstractThe tourism industry has evolved to a vital factor for destination development in rural areas. This study aims to see how the tourism industry can be seen as an opportunity for development in rural areas. To be able to develop, rural areas have to be restructured and this study presents the restructuring problems that rural areas usually face and how developing tourism can be seen as a solution to these problems. Five destinations of rural character have been investigated in this study in order to see how these restructuring problems are expressed and addressed through tourism. A key example has been used to provide a clearer image of how these problems and tourism are related to each other and how their interaction can create a positive development for rural areas in Sweden..

The aim of this essay is to get a deeper understanding of a teachers' profession and to get knowledge of how earlier experiences can influence you as a teacher. I have interviewed a female teacher, Pia to get this understanding. As a tool to get the teacher's whole story I used the life story method. In her profession she is influenced by her own importance of security as a child.Her own needs of security has given her an deeper understanding for pupils like herself during the childhood; insecure and afraid. Her understanding for all kinds of behavior among the children has increased by her own experiences.The story shows that Pia is frustrated by the fact that she can't control her own working time.

Purpose: The purpose of this essay is to study how the hotel chain Radisson SAS works with prolonged customer relations with their business clients, with other words the clients that have business agreements with them.Methods: This study will contain an inductive approach and qualitative methods. The qualitative research method is in the shape of a deep interview with the sales manager of Radisson SAS and qualitative interviews of chosen business clients to the hotel.Results: The results of this investigation show that business clients are controlled by what kind of agreements their company has.The companies sign agreements with hotels and hotel chains that are able to satisfy big parts of their needs, if not all of them.With the help of flexible solutions, a well known brand, and good relations, Radisson SAS has made sure that their business clients have prolonged their agreements.They are a global hotel chain near transports, and business clients feel secure with Radisson SAS..

This thesis uses statistical methods to investigate if political appointees working for the Swedish government are good representatives for the members of the ruling party. This is a relevant question since the number of political appointees and the political fields in which they are employed have increased. Some say that this is a sign of presidentialism, which in this context means that the prime minister and his cabinet are becoming more independent from parliament and supporting party. The research is done by comparing the political appointees with an select elite of party members regards to socioeconomic background, which interest that are promoted in society and ideology. The consequences of differences on these characteristics between political appointees and the party elite could be that some interest in society are wrongly overrepresented while others are wrongly underrepresented by the unelected political appointees.

This study is a first attempt to try to understand what the variables could be that make the person responsible for the grave sign up for grave gardening services by the church or to maintain the grave by him- or herself. There has been almost no research done within this subject. This study has been made by a qualitative research method and interviews have been performed with both persons responsible for the grave who have gardening services made by the church and with those who maintain the grave by themselves. The characteristics that are affecting consumer behaviour and the buyer decision process are presented in the theoretical part of this study. That is done so it can be seen if a comparison between the results of the study and the basic theoretical concept is possible, resulting in an understanding of how the costumers think and argue about this question.

This thesis studies three kinds of debate formats. Those are DN Debatt, SVT Debatt and Ring P1. The focus lies in the interrelations between these forums and how they interact with theri audience. Since debate is an essential tool for political and democratic practice, it is vital to study the movements and the realtions between these media formats. Some of the questions in this study are: What happens with a debate topic when it moves between the formats? In which way are the formats democratic and what does their communicative forms mean for political practice and citizen participation? The study shoes how the interpretation of a specific term can expand during a debate.

Denna studie undersöker lärares attityder, föreställningar och undervisning om livsfrågor inom ämnet religionskunskap. Huvudfrågorna fokuserar på hur lärare resonerar kring sin undervisning, vilket material som används och hur undervisningen kan se ut. Studien lyfter även vad barns livsfrågor är utifrån ett lärarperspektiv. Åtta mellanstadielärare från två olika skolor i södra Sverige har intervjuats. Resultatet visar bland annat att livsfrågeundervisningen till stor del flyter ihop med värdegrundsundervisningen, både begreppsmässigt och i den praktiska undervisningen.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

Poland has since 2021 dealt with the migration crisis at its border with Belarus and when the new government took power in 2023, many had high hopes for its management of the crisis. But the government has opposed the EU's migration policy and continues the strict migration policies of the last government, which earlier studies have theorized, if it?s sign of a securitization of EU?s own migration policies. This essay examines the experiences of activists who work at the border, by performing interviews and a thematic analysis regarding the Polish state?s handling of the migration crisis with the change of government in 2023 and how they see that it has affected Poland and EU?s relationship.

AbstractThe rise of globalization has made ??the sustainability aspect emerged as a sign that peoples? actions must change. Tourism is now one of the fastest growing industries in the world that has an impact on people, nature and cultures. The purpose of this study is to gain a better understanding how different tourism actors use and express the concept of sustainable tourism development in the co-operation organization Kiruna Lapland. One of the most visited places in the north of Sweden.