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The past two decades have resulted in an increase in international trade, capital flows and cross-border economic integrations. These phenomena have increased the demand for harmonized international accounting standards aimed at creating an efficient resource allocation, worldwide. The adoption of International Financial Reporting Standards (IFRS) is the result of a process towards a greater accounting harmonization. In Sweden, there are four categories of firms that apply IFRS; three are regulated by law, while the fourth are voluntary applying IFRS. The aim of this study is to find out which factors explain why firms voluntarily apply IFRS. By doing one quantitative and one qualitative study of the firms listed on the Swedish unregulated capital markets, we have found that there are 84 firms that voluntarily apply IFRS, that is 35 percent. The significant factors explaining the voluntarily application of IFRS are the use of an audit firm within the big four (PricewaterhouseCoopers, KPMG, Ernst & Young and Deloitte) and the number of firms within the same industry that voluntarily applies IFRS. Their voluntary application of IFRS has been explained to primarily depend on the advantages increased internal control, a more extensive and detailed annual report and more investors. In addition, the use of IFRS indicates quality and the firm will  be seen as a good corporate citizen.

The research made in the current master thesis uses theoretical framework from the area of project management, voluntary labor turnover and performance appraisal. Prior research based on existing literary sources allows assuming that the following factors, such as job alternatives, knowledge intensity and nature of work have specific relevance for the emergence of voluntary labor turnover in project-based organizations. Employees of the case study company-AGR Field Operations´ Maintenance Engineering department were interviewed and surveyed in order to determine the relevance of those factors on the example of a concrete project-based organization. The obtained results indicate that the nature of work is more significantly related to the emergence of the voluntary labor turnover in the given case study department. Whereas availability of more job alternatives due to being close to the client or knowledge intensity factor of becoming more generalist do not have the same influence. During the course of the research it was discovered that the department uses outcome-based type of performance appraisal which is proved to be unsuitable in the given organizational settings. To that matter there were provided further suggestions in the field of performance appraisal. The current research will attempt to identify specific factors contributing to the emergence of the voluntary labor turnover specifically for project-based organizations. As well as it will attempt to give suggestions for improvement of the concrete case study department´s performance appraisal tools and thus supplement turnover reduction actions already put in place by the department management.

Leisure typically has been regarded as a positive component in people's lives, and evidence points to its central rather than peripheral role in lifestyle. Further, studies of leisure suggest it is conducive to psychological well-being, to physical health, and to the stability of social groups. The extent to which people are able to reach this potential very much depends on leisure's role in lifestyle, the experience of leisure, and whether conditions in a consumption-oriented society facilitate such positive outcomes. For many, leisure in consumption-oriented lifestyles holds symbolic meaning. Important aspects of personal identity and meaning are found in leisure-related possessions and through leisure activities pursued. For others, leisure represents an internal, inner-directed process through which activities or behaviours are intrinsically motivated, freely chosen, and ultimately satisfying. In this study, lifestyle was conceptualized and operationalized using a 'voluntary simplicity' value orientation, focussing on four main value dimensions: (1) material simplicity, (2) self-determination, (3) ecological awareness, and (4) personal growth. The purpose of the study was to examine the role that lifestyle plays in the relationship between leisure and psychological well-being. A self-administered questionnaire was completed by adults enrolled in general interest and continuing education leisure courses. Five basic concepts were assessed in the questionnaire: (1) leisure participation, (2) importance of leisure activity to lifestyle, (3) leisure experience, (4) psychological well-being, and (5) lifestyle. The highest frequencies of leisure participation per month included reading books, magazines and newspapers, listening to music, and watching television and videos. Leisure experience was characterized by higher challenge and awareness, and lower boredom and anxiety. There was general support for voluntary simplicity values in lifestyle with personal growth, self-determination, and ecological awareness dimensions being higher and material simplicity values being the lowest. Lifestyles that more strongly embraced voluntary simplicity were associated with higher levels of challenge and awareness, and lower levels of anxiety and boredom in the experience of leisure. The self-determination, ecological awareness, and personal growth dimensions of a voluntary simplicity lifestyle contributed to heightened positive affect within psychological well-being, while lower levels of material simplicity increased negative affect (decreased psychological well-being). When all factors are taken together, a significant proportion of variance in psychological well-being is explained by the <I><b>experience</b></I> of leisure, especially <I><b>high challenge</b></I>, and <b><I>not</b></I> by <I><b>leisure participation</b></I>, and by a <I><b>voluntary simplicity lifestyle</b></I> characterized by self-determination, ecological awareness and personal growth values in the <I><b>positive affect</b></I> dimension, and material simplicity values in the <I><b>negative affect</b></I> dimension of psychological well-being. These results suggest that regardless of the type and intensity of leisure involvement, if through heightened awareness, higher challenge and lower anxiety are sought in leisure, especially as expressed within a voluntary simplicity lifestyle, then higher levels of psychological well-being may be achieved. Indeed, by reducing lifestyle complexity and lessening the focus on consumerism, the inherent value of leisure to well-being might well emerge to a greater degree.

Sverige är ett unikt land med avseende på frivilligt och ideellt engagemang. Med över 200,000 föreningar utmärker Sverige sig från andra länder, sammantaget är svensken medlem i ca 3 olika verksamheter och föreningar. Tre olika medlemskap är mycket för en enskild individ, hur räcker tiden till? Med detta som grund väcktes intresset att undersöka vad som motiverar individen att engagera sig ideellt och få en djupare förståelse och kunskap om detta.  Känner de som engagerar sig att de får något i utbyte, och finns det några fördelar med att engagera sig ideellt? Vi har i vår undersökning använt oss av en kvalitativ ansats där vi avgränsat oss till att intervjua kvinnor och män som regelbundet engagerar sig ideellt inom en eller flera ideella verksamheter. För att kunna lyfta upp de aspekter som är intressanta för vårt syfte har vi använt oss av teorier som formulerats av Max Weber, Zygmunt Bauman, Pierre Bourdieu och Randall Collins. Dessa teorier är relevanta för undersökningen så de behandlar människan på individnivå samt i samspel med andra. Resultatet av vår studie visar att individens val att engagera sig beror på flera bakomliggande motiv som tillsammans verkar som en stark drivkraft. / Sweden is a unique country in due to voluntary commitment, with over 200 000 different voluntary sectors, Sweden distinguishes from other countries. Overall, the Swede is a member in approximately three different associations. Three memberships are much for an individual, how do they make the time last? On this basis, we became interested in investigating what motivates the individuals to volunteer, and also gain a deeper understanding and knowledge according to this. Do those involved feel they get something in return, and are there any advantages to participate as a volunteer? We have used a qualitative approach in our study, in which we limited ourselves to interview women and men who regularly volunteer in one or more voluntary arenas. In order to highlight those aspects that are interesting for our purpose we have used theories formulated by Max Weber, Zygmunt Bauman, Pierre Bourdieu and Randall Collins. These theories are relevant to the investigation since they deal with the person at the individual level and in interaction with other individuals. The results of our study show that the individual's choice to become involved due to several underlying motives, which together operate as a powerful driving force.

The Swedish society has gone through a radical change. From being a monoculture society it has developed into a multicultural society representing a mixture of people from all around the world. This change has had a significant impact on both the Swedish school system and the teacher’s role. Therefore a subsequent ambition for a multicultural school would be to recognize this diversity and establish guidelines for how to meet each individual students need. To be able to recognize how different students develop in different ways is one of the reasons for this research. Different directions of social science have discussed in what way schools take part in youth identity formation. However, it has been less argued how immigrant associations take part in the same formation. This essay aims to illustrate, analyze and discuss how five young Turkish students, living in two different cultures, experience how the school and immigrant associations have affected the formation of their identity. I have chosen to use a qualitative approach, using in-depth interviews with five youths at the age of 16-18. The common denominator of these youths are (i) they all have roots in Turkey, (ii) they are all students at upper-secondary school, (iii) they study in the Stockholm area and (iv) they are members of TUF (The Turkish Youth Association). The conclusion of this study is that the school, teachers and friends play a very important role in youth identity formation. A problem that this research identifies is that the schools lack the capability to satisfy individual needs, resulting in many students facing difficulties when forming an identity. Due to the fact that many times the school does not encourage, nor observe the different backgrounds of the students. Furthermore, according to my research a probable reason why many youths with foreign background search immigrant associations, is because they feel fellowship and security when together with people from the association. This, in turn, has a positive effect on their self-image and identity. Title: The importance that voluntary sector (TUF) and the school have on Turkish youth’s identity creation.

Bakgrund I november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna. Syfte Syftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen. Metod I uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts. En litteraturstudie, baserad på vetenskapliga artiklar, andra artiklar, böcker och skrifter från regeringen, ligger till grund för studiens referensram. Slutsats Revisionsbyråerna erbjöd redan innan lagändringen andra tjänster, förutom revision. Revisionsbyråerna har därför inte utvecklat några helt nya tjänster efter lagändringen. Istället fokuserar de på vissa tjänster, såsom redovisning och rådgivning. Respondenterna är positiva till lagändringen, men därtill anser respondenterna att alla företag är i behov av någon slags granskning. Här finns utrymme att erbjuda kunderna andra slags kvalitetsgranskningar istället för en revision, till exempel en särskild granskning.

Starting from 2005 the disclosure of financial forecast for Taiwanese public companies has not been mandatory, firms can decide whether they want to disclose, and if so, how and when to disclose. How does the investor's reaction affect this decision? Furthermore, what is the trade-off between transparency and precision? This study develops a theoretical model in which the voluntary disclosure of earnings forecast is a double-edged sword. Such disclosure may reduce information asymmetry, but simultaneously allows entrepreneurs to hype the stock. The proposed model assumes that insiders might manipulate information and investors can learn with bounded rationality. The analytical results demonstrate that entrepreneurs may forgo earnings forecast disclosure if they can achieve greater profit under non-disclosure. In the multiperiod case, this study shows that insiders would reduce their forecast manipulation behavior due to the cost of forecast error and diminishing marginal expected profit. This study accommodates an explanation of the decrease in voluntary disclosure and the popularity of investor conferences in Taiwan. The inferences of the proposed model are examined based on forecasts issued by Taiwanese listed firms. The empirical results evidence a positive relationship between insiders¡¦ trading profit and manipulation of earnings forecast. Additionally, insiders¡¦ trading profit regarding forecast revisions is greater under voluntary disclosure than mandatory disclosure. This study offers important insights into earnings forecast policy in emerging markets.

President Ma Ying-jeou proposed that the all volunteer force as one of his presidential election campaign view in 2004. He carried out his politics when he took office in 2008. All volunteer force policy will complete and work in 2014. At this moment, the armed forces structure is facing a critical transition phase. There are two major elements that will determine the development and the success of all volunteer force policy. The first one will be the enlists recruitment. But this thesis will focus on the next factor. The willingness of continuing service of active duty officers and non-commissioned officers stays in military for a long-term considerations is more appropriate and practical solution. Therefore, MND expect to achieve the objectives of all volunteer service policy in 2014. The difficulties of conduct the policy are the considerations of skills learning, career development in service, reasonable salary and welfare and competitive power when leave the military. Those are the factors that will affect willingness to stay in the military as wel as the all volunteer service policy still exist problems there. In this study, demand communication is the key element whether the compulsory service soldier transfers to voluntary service or the volunteer service continues service in military. We use Maslow needs factor and Herzberg two-factor factor as the theoretical basis. Using the questionnaires to analyze the willingness to stay in the military, and find out the exist difficulties of implement the al volunteer service. According to the statistics of this study, the demand factor for non-commissioned officers have some degree of influence. In view of this, the military can use the communication skill effectively, it will crate the win-win situation for both the policy implementation and stability of human resources. All volunteer service policy is indeed an important resource of high combat capability. However, the military is willing to communicate through a demand point of view with basic level personnel to understand how to adapt to each other's practices and the concept of emotional commitment, promotes organizational loyalty, unconditional acceptance and even unconditional pay. The all volunteer service system is just around the corner.

Music is very important for Christianity which plays music in many situations. It is the laities who serves by music in church for most of the time. In Taiwan church, the problems have to face is the lack of severs: there are few people who got ability and want to serve. The best way to solve the problem is training someone who want to sever in music ministry in church. This study focused on Taipei Truth Lutheran Church¡¦s training system of music ministry for laities. This study try to know well and find out the problem in the training system of music ministry for laities in Taipei Truth Lutheran Church through the literature review, in-depth interview method, questionnaire survey and personal observer. Then, this study tries to build a training system of music ministry for laities in Taiwan church by surveying the system by theories. This study finds out that the training system of music ministry for laities in Taipei Truth Lutheran Church is quite well. This study recommends some advices about the courses, teachers hiring, communicating with different roles in church, information transmission, connecting with other resource and developing supplementary measure. And build a training system of music ministry for laities in Taiwan church.