Syskonbädd, or “Sibling’s bed” in English, is a short story or drama, written by Swedish author Stina Aronson and originally published in 1931 under the pen name Sara Sand. While the story did not attract wide attention for many years, it has recently been republished and performed on stage, as well as aired on the radio. The plot is centered on Harriet, a woman who starts to see the world with different eyes, in a less strict and organized way. Her new view is welcomed neither by her husband nor society, and the book starts with Harriet’s escape from a “rest home”, where she has been placed by her husband in order for her to return to her old self. During the escape, Harriet meets several people, some like herself who believe that the world was meant to be different, and some who strive to maintain the social structure.  Swedish literature scholar Eva Adolfsson argues that Aronson’s later works take place in a landscape on the border of the wild, and that both the characters and the story move through such a landscape. I believe that this is also the case for Syskonbädd, one of Aronson’s earlier writings. My essay focuses on the momentum in the book, its double nature, the zone of uncertainty that it creates and the possibilities that it presents. Based on this, my thesis is that the idea of a “sibling’s bed” solidarity is a formula that drives the book; it is the engine for all movements. With a starting point in philosopher Gilles Deleuze’s and psychoanalyst Félix Guattari’s theories about literature, philosophy and art, I follow and analyze these different movements; the lines of flight that dissolve and create chaos, as well as the plane of consistency that holds the work together and on which the chaos is visualized. These structural movements constitute my starting point for an analysis also on a hermeneutical level. Harriet escapes from society and from the norms that it enforces. At the same time, she seeks a new kind of community; a connection beyond knowledge that will allow new sensations. In this aspect, the outer movement of escape leads to another kind of motion, a static one, which may take place between people when they meet under such circumstances.

On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. The EC states that there will be no fundamental changes for the Swedish audits when the clarified ISAs is implemented, and IFAC states that all audits will realize significant changes when the clarified ISAs is implemented. The purpose of this study is therefore to explain how the audit process has been affected by the implementation of the clarified ISAs and what effects it has given rise to. The study also aims at explaining the relationship between audit firm size and impact on the audit process. This study was conducted using qualitative methods for both collecting and analyzing data. The data have been collected using both primary and secondary data. The primary data was collected through questionnaires in order to get as many opinions as possible but interviews were conducted as well in order to get a deep insight about the subject and to make sure that the questions in the questionnaire was relevant. What emerged in this study is that both the EC and IFAC were right about the implementation of the clarified ISAs in Sweden. The auditors that participated in this study explained that the way they are doing an audit has not changed, which means that no fundamental changes have occurred in the audits. However, the auditors have experienced some changes in the audit process, for example an increased amount of requirements on documentation and a more complicated and time consuming auditor’s report. How much the audit process has changed differs depending on the size of the audit firm. Generally, the impact on the audit process at the “big four” are less than it is on small audit firms due to the fact that many of the “big four” have worked with ISA before. Overall, the auditors have experienced that the implementation of the clarified ISAs have meant an increased cost for doing audits, in the form of updates in audit methodologies, educations and more procedures to perform. However, the auditors have not experienced that the audit quality has increased due to this. This means that the costs for an audit have increased while the quality remains the same.

Ett av de vanligaste sätten att bedriva näringsverksamhet i Sverige är genom att bilda ett aktiebolag. De svenska aktiebolagen regleras genom ett omfattande regelverk i aktiebolagslagen. Ägarna i ett privat aktiebolag är inte alltid tillfreds med reglerna i aktiebolagslagen, utan vill reglera vissa förhållanden ytterligare mellan sig. Aktieägarna har möjlighet att genom aktieägaravtal reglera vissa förutsättningar för verksamheten. När aktieägarna väljer att reglera vissa förhållanden mellan sig i ett aktieägaravtal kan det uppstå skillnader mellan vad som gäller enligt aktieägaravtalet och vad som gäller enligt aktiebolagslagen. Det råder en självständighet mellan avtalsrätten och aktiebolagsrätten vilken innebär att aktieägarna inte med bindande verkan kan avtala vissa förhållanden sinsemellan samt att avtalet inte ses som aktiebolagsrättsligt gällande i vissa fall. Uppsatsen har som syfte att utreda de rättsverkningar som ett aktieägaravtal kan ge upphov till i två situationer, det handlar dels om när avtalsparterna är aktieägare, dels när avtalsparterna är styrelseledamöterna. I situationen med aktieägarna utreds två scenarier dels om ett partnermöte kan utgöra en bolagsstämma, dels om själva aktieägaravtalet kan utgöra ett protokoll med beslut som får samma rättsverkningar som ett bolagsstämmobeslut. I situationen med styrelseledamöterna utreds huruvida de kan bli bundna av avtal och vilka följder det kan få. Slutsatserna som presenteras i uppsatsen är att den svenska aktiebolagsrätten är mycket försiktig vid tillåtandet av att ge aktieägaravtal rättsverkningar även aktiebolagsrättsligt. Enligt uppsatsförfattaren finns det dock anledning att, under förutsättning att vissa rekvisit är uppfyllda, tillåta verkningar för aktieägaravtal inom aktiebolagsrätten. / One of the most common ways to carry out business activities in Sweden is by establishing a limited liability company, which are regulated by extensive rules in The Swedish Companies Act. The shareholders of such companies are not satisfied at all times with the rules in the Act and therefore want to regulate certain conditions between each other. They have the possibility to regulate such conditions by enter into a shareholder agreement. When the shareholders choose to regulate conditions between each other there might be a difference between what is valid according to the agreement and to the Act. In Sweden there is autonomy between the contract laws and the corporate law, which means that shareholders mutually cannot contract certain conditions and that the contract in some occasions does not become binding according to corporate law. This thesis has as its purpose to investigate the legal effects of a shareholder agreement in two situations; firstly when the parties are the shareholders and secondly when the parties are the members of the board of directors. In the first situation two scenarios are investigated, firstly if a meeting prior to a general meeting can have the same legal effects as a general meeting and secondly if the shareholder agreement can have the same legal effects as the minutes from a general meeting. In the situation with the members of the board it is investigate if they can enter into a contract and the legal effects thereof. The conclusions presented in this thesis are that the corporate law in Sweden is very cautious in giving shareholder agreements legal effects. According to the author of the thesis there are however certain occasions where the shareholder agreement should be given legal effects not just between the parties but also in relation to the corporate law, if certain requirements are fulfilled.

Many Chinese car companies have attempted to invest in and purchase famous Swedish companies, which attracted a lot of attention of the media, particularly in Sweden and America. The investment is a complex transaction when companies from two countries are involved and are much different. This difference is the starting point for this study. This thesis aims to analyze the image of China in Swedish and American media. The study suggests that the representation of China in three newspapers is deeply rooted in ideology. Theories on media representation are applied and used in a qualitative analysis in order to present how the image of China is constructed. Through analyzing the twenty-five selected samples to explore how the media understood the Saab event and how they understood Chinese financial power. The main theoretical concept of the thesis is ideology, which is used to analyze the potential meanings of the Swedish and American notions of China. The findings show that both positive and negative images of China were portrayed by Swedish and American media. Furthermore, Chinese political leaders played an important role in the economic activity were also a central theme.

Syftet med denna studie är att undersöka fem gymnasielärares tankar om och arbete med sin litteraturundervisning. Genom en kvalitativ intervjuundersökning av min urvalsgrupp har jag försökt ta reda på hur lärarnas mål med litteraturundervisningen förhåller sig jämfört med nu gällande ämnesplaner i svenska, hur de arbetar för att nå sina mål med litteraturundervisningen, hur de upplever elevernas inställning till och delaktighet i litteraturundervisningen och vad positiv eller negativ inställning och delaktighet kan bero på samt om det finns en medveten koppling mellan forskning om litteraturundervisning och lärarnas arbetssätt. Undersökningens resultat visar att lärarnas mål med litteraturundervisningen är präglade av gällande styrdokument och att den läsarorienterade forskningen påverkar lärarnas arbetssätt. Elevernas inställning till och delaktighet i litteraturundervisningen upplevs som mycket blandad och positiv eller negativ inställning och delaktighet beror enligt lärarna till största del på vilka läserfarenheter eleverna bär med sig sedan tidigare skolår samt hur läskulturen ser ut i hemmet. Den mer medvetna kopplingen mellan forskning om litteraturundervisning och lärarnas arbetssätt var dock inte så tydlig. Den mesta kompetensutvecklingen berodde enligt lärarna på individens eget engagemang och vilja. Anledningen till glappet mellan forskning och praktik kan vara att det saknas ett aktivt samarbete mellan universitet/högskola och gymnasiet och som därmed skulle kunna ge lärarna en möjlighet att utveckla sin undervisning i ljuset av ny ämnesdidaktisk forskning.

The banking sector plays an important part of the modern society and a collapse of the financial system would have severe consequences for the society. In order to protect the system from a systemic collapse, regulations have been put in place to ensure a more stable financial system. Because of the financial instabilities experienced in recent years, the Basel Committee has released an improved framework in order to deal with the systemic risk which contributed to the crisis. Parts of the new Basel III Accord will be implemented in 2013, and this is why we have chosen to study how Swedish banks perceive the impact of the Basel III Accord and its effect on systemic risk. Our intention is to study the perception of the impact of the Basel III framework on the Swedish bank sector through a study of the four largest banks in Sweden. We examine how these four banks expect the Basel III Accord to affect systemic risk and consequently improve the protection of these banks, and also the Swedish banking industry and more generally the Swedish economy. The research paradigm of this study is constructivism, which is in line with our research question and purpose, since we have studied and analyzed the perceptions of the Swedish banking sector. In order to answer our research question and purpose we have used an inductive research approach, as well as a qualitative research strategy. The data was collected through 10 semi-structured interviews with people from the four largest banks in Sweden. The theoretical frame of reference is divided into four parts. The first part consists of a discussion on the Swedish banking sector, as well as a presentation of the four largest banks. In the second part of the chapter we review the current research regarding systemic risk. We then present the most important aspects and elements of the forthcoming Basel III Accord and at last we assemble the three areas together in a final discussion. The findings in the study disclose new knowledge. The knowledge consist of the Swedish banks’, through the 10 interviewees, perception of the impact of the Basel III Accord and its effect on systemic risk. The Swedish banks hold a positive perception of: higher capital requirements set out in Basel III, the counter cyclical buffer, the basic concept of implementing liquidity standards, the Basel III will (1) to some degree reduce systemic risk, (2) improve the protection of the Swedish banks, (3) decrease the probability of financial instabilities, and (4) enhance the Swedish banks ability to meet a new financial crisis. The Swedish banks hold a neutral perception of: the risk coverage and the LCR. The Swedish banks hold a negative perception of: the higher capital requirements implemented in Sweden, the frameworks’ competitive disadvantage, the capital conservation buffer, the NSFR, the leverage ratio, that the Basel III will (1) increase costs that will affect customers, shareholders and/or employees negatively, (2) impair growth, and (3) not be able to prevent a new kind of financial crisis.

Linnaeus University, School of Management and Economics, 5FE00E, Spring 2010 Author: Hana Hulthén Tutor: Helena Forslund Title: Information integration between retailers and manufacturers in Swedish food retail supply chains; The manufacturers’ perspective.  Background: According to study conducted by Brege in 2007, in Swedish food retail supply chains there is lack of external integration between retailers/wholesalers and manufacturers. This fact indicates that there are gaps in information integration between them which have consequences mainly for the manufacturers. Purpose: The purpose of this study is to describe gaps, from the manufacturers´ perspective, in the information integration between Swedish retailers/wholesalers and manufacturers, and analyze what are the consequences of these gaps for manufacturers as well as propose how these gaps can be alleviated. Method: Multiple - case study as research method has been applied. Specifically, three case companies, Swedish meat manufacturers, have been selected. Three one-hour long focused interviews combined with open-ended interviews have been conducted with two sales managers and one sales representative. The empirical evidence has been analyzed by using cross-case analysis method and pattern-matching method.   Results, conclusion: Firstly, Swedish meat manufacturers do not have access to real-time demand or POS data on store level. Instead, they receive orders from retailers based on updated demand forecast. As manufacturers do not have perfect demand information it leads to information asymmetry between retailers and manufacturers. As a consequence of inaccurate demand signal processing a Bullwhip effect can occur. Implementation of integrated information systems using EDI for exchange of POS data could solve the gap. However, small-scaled manufacturers have neither enough resources nor incentives to invest in an expensive business-to-business system. Furthermore, manufacturers with restricted production flexibility cannot utilize provided information on very detailed level; such as POS data. Thus, in these cases implementation of integrated information systems seems not to be reasonable. Secondly, it has been found that information integration between retailers and manufacturers has been significantly improved the last three or four years. The Swedish retailers are willing to provide information to manufacturers. Future Work: The result of this thesis is based only on findings from meat manufacturers. Other sectors could be also included as well as opinion of retailers and wholesalers to identify common problems related to information integration in Swedish food retail supply chains.

No description available.

The purpose of this study is to identify the representations and stereotypes that are used in reviews to describe male and female pop artists and further on argue the consequenses these theses bring to the construction of male and female performers in society. The main question is: In what way do live act reviews present male and female pop artists?   A qualitative content analysis with tools from rhetoric analysis was used to answer this question. The content of Swedish newspapers Aftonbladet and Svenska Dagbladet was chosen to represent the media. The study is based on social constructionism and focuses on gender and stereotypes. These theories claim that men create the patterns that rule society and that women are unknowingly accepting this. We slowly grow into these stereotypical patterns so that we hardly recognize them anymore. The main reason for this is that the media provides information that is said to be objective, when it’s really influenced by the norms of society itself.   The result of the study proves that female artists are being held back by the unwritten rules of society while male artists are encouraged when it comes to developing themselves and their artwork. Women artists are portrayed as sexual and the journalists focus on details such as flaws regarding their singing skills. Male artists are portrayed in a more positive way and are mainly described as good entertainers.

Abstract Title: Den mångtydiga svenskheten: En studie av det svensk-amerikanska föreningslivet i Kalifornien utifrån en etnisk aspekt 1910 & 1915. (The multiplicity of Swedishness: A study of the Swedish-American society’s associations in California from an ethnic point of wiew 1910 & 1915. Author: Joakim Fransson Master Thesis in History (10p) Växjö University The purpose of this thesis is to examine the Swedish-American associations in San Francisco and Los Angeles and how they withheld or/and formed a Swedish or American ethnic identity. The primary source for obtaining that objective is the newspapers Vestkusten and California Veckoblad were the announcements from the associations are analysed. The thesis main questions are as following: Which ethnic aspects appears in the announcements from the Swedish-American associations in the newspapers Vestkusten and California Veckoblad 1910 and 1915? And What similarities and differences in the ethnic expressions appears in the primary sources during these periods? The conclusions can be briefed as there was a great variety of Swedish-American associations during the examined periods, there was a frequent occurrence in both religious and secular movements. The activities arranged by the societies can in general be divided into groups, for example dance masquerades and theatre or literature and lectures. The purpose of these gatherings were mainly ethnic, the Swedish population were often gathered at these activates to take part of for example lectures of Swedish heroes, kings like Gustav II Adolf or when Sweden was a great power. Thus, there is evidence in the material that indicates that the Swedish associations also get hold of American influences which indicates that the formation of a Swedish-American identity was an integration of partly Swedish and partly American cultural heritage. There is also debated in the empirical study that an ethnic identity not necessarily have to be the main reason for attending to the Swedish-American association activates, there is argued for that the individual or the group in the first hand identify themselves on gender, working, age or class basis. There is also of importance that the primary sources, the Swedish newspapers was an ethnic institution in the Swedish-American society and had a great influence on the Swedish population.