Tidigare forskning har visat att hundägare är mer fysiskt aktiva än de som inte äger hund. Deras motivation att vara mer fysiskt aktiv bygger på den sociala interaktionen med hund eller träningskompisar som hundträning/rastning medför. Med hjälp av Self-Determination Theory (SDT) undersöktes vad som motiverar just hundspannsförare att träna själv och hunden. Åtta personer som ägde hund och körde hundspann intervjuades. Frågorna kretsade kring tiden före och efter det att de ägde hund.

To understand the glass electrode needs knowledge from more than one level. The construction ofthe glass electrode is one part, an other is the composition and structure of glass. The Nernstequation have an important role, but also the sources of errors in the analysis and the calibration ofthe glass electrode. Focus for this article is how the glass electrode really works and how Gibbs freeenergy made the potential dependent of the concentration of H+and gives the logarithm to thefunction. Nikolskii's ion exchange theory starts to explain the question about how the potentialcreates and Baucke's dissociation mechanism made it more explicit.

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This study investigates the potential of a rhetorical theory of knowledge to expand beyond its own domain and into political theory, specifically theories of deliberative democracy. Despite the increasing interest in communication in democratic theory in the last decades, the majority of theorists have not turned their interest towards rhetorical science. On the contrary, theorists often regard rhetoric as dangerous and incompatible with the deliberative ideal of reason. The aim of this study is therefore to defend rhetorical science by investigating how the rhetorical theory of knowledge ? as it is presented by Chaïm Perelman and Oldbrecht Tyteca, and further developed by Mats Rosengren and Maria Wolrath Söderberg ? can contribute to the understanding of deliberative democracy.

The purpose of this paper is to explore how masculinity and femininity are constructed in the magazine Veckorevyn, through a critical discourse analysis of 18 articles from six issues in 2011. This is done by using a variety of theories and previous research results, which is gender theory, the theory of late-modern society and media theory. The analysis shows that Veckorevyn depicts virility and feminine differently. Furthermore, pointing the results from the analysis that a change of manhood and womanhood takes place in the social practice. The selection of articles from the magazine also shows that Veckorevyn seems to promote gender equality. .

Since 1999 Sweden have a law that criminalises the person who buys sexual services instead of criminalising the one who is selling, which in most cases is a woman. Seven years has passed since this law took place and in this study we aim to investigate what kind of help the society offer women in Malmö, Sweden, who wishes to step out of prostitution. Our aim with this study is also to look at the attitudes among citizens towards the new law and prostitution. The research is qualitative and all the six persons we interviewed has knowledge about the problems the women are facing when they want to step out of prostitution. To explane and analyse the answers we are using the theory of empowerment, labelling theory, the theory of gender socialisation and Jürgen Habermas theory of the lifeworld.The most significant outcome of this study shows a positive result in regard of the laws effectiveness in diminishing street-prostitution to half of what i t was before the law was put into practice.

The present study deals with the importance of play for children's learning in preschool. The purpose is to investigate the importance of play for children's learning in preschool from a pedagogue?s perspective. The study is based on two issues: How does the pedagogue´s who were interviewed reason about the impact the play has on children's development? How does the pedagogue´s approach to make play a learning situation? The empirical data is based on semi-structured interviews with four preschool pedagogue´s.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

The purpose of this essay was to find the reasons why some students do not dare to participate verbally in the classroom. I also wanted to know how teachers are working to make it easier or students with communication apprehension. After that I put the teacher?s answers in contrast to the theory. I used qualitative interviews as the method.

 Tediousness, fear and boredom are all part of everyday?s life for a student. How can a teacher counteract these feelings of boredom and replace them with a feeling of pleasure of learning? Students have to be motivated and want to go to school every day. By comparing student?s experiences of motivation this essays purpose is to create a theory about factors for motivation in education.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

The purpose of this study is to gain insight on how art teacher?s reason about what is ?plagiarism? in the subject of art. This study focus on how different art teacher´s reason on the boundaries of plagiarism. What are the rules of duplicating an image before it is looked upon as plagiarism? The five interviewed teachers refer in its reasoning to the main curriculum and the rules of copyright; they also support the negative view of the plagiarism in the world of art. The theory of originality is a theory that deals with the vision of the originality in contemporary time.

I början av 2014 infördes ett nytt regelverk för hur företag och ekonomiska föreningar ska avsluta sina räkenskapsår. Inte förrän media började rapportera om problemet tidigare i år har diskussionen satts igång och flera organisationer har gjort uttalande och förenklingar. De har visat sig vara svåra att tolka och implementera och för en del bostadsrättsföreningar kan tillämpningen vara ödesdiger. Valet står mellan två regelverk i det så kallade K-projektet.Syftet med studien är att utifrån bostadsrättsföreningarnas perspektiv utforska vilka faktorer som påverkar och hur de påverkas beroende av redovisningsvalet styrelsen gör. Detta kommer utföras genom att studera ekonomiska förvaltare som förser föreningarna med rekommendationer och information.

This is a study about the transition process and the consolidation of power in Belarus. In this paper the concept of "authoritarian state building and the sources of regime competitiveness in the fourth wave" is the major theory used. After giving a description of the theory?s concepts a short historical background of Belarus follows. Chapters four describes and explain the political situation in Belarus during five periods.