With the days DGPS-technology can a position of 5 centimetres decides. With this exactly position is the technology very interesting for the agriculture. I think this technology can come more and more in the future. You can also move the fact and information further to the spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you with help of the system make harvest maps.

Uppsatsens syfte är att beskriva budgetanvändningen hos företag och utifrån ett antal situationsfaktorer analysera denna användning med contingency theory som berör ekonomistyrning. Metoden som ligger till grund för denna uppsats är både av kvantitativ och kvalitativ karaktär. Det kvantitativa återfinns i form av en surveyundersökning och det kvalitativa i form av fyra fallstudier. Uppsatsens angreppssätt är vidare abduktiv. Detta har sin grund i att uppsatsen undersöker en händelse, budgetanvändningen hos företag, och analyserar denna mot befintlig teori, vilket för uppsatsen är contingency theory.

The aim with this essay has been to see how students use drinking-songs and what function they have. I have also wanted to see how the traditions are carried on between the students. In order to do this, I have been observing three parties organised by three different student associations at Växjö University: Västkustens nation, Föreningarnas Festeri and Isterbandet. I have interviewed five people that have been attending the dinners. I have used Alan Merriam?s theory of use/function and made interpretations of his theory.

Scientists argue that gender affects foreign policy and security policy, that ideas of gender are inconstant and that there is a lack of feminist perspectives in International Relations. The changes seen in the global security context may have challenged the way politicians and scientists understand war and its impacts, and led to increased gender awareness.Using securitization theory and feminist international relations theory, the aim is to examine how women and men are being spoken of in the Swedish foreign policy discourse regarding participation in the UN-led stabilization mission Minusma in Mali. By applying a feminist perspective on the securitization process, the intention is to increase the knowledge of whether there is gender awareness in this context.The result shows that there is limited gender awareness. There is minor consideration for the conflict?s different implications on the situation for women and men.

Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

The purpose of this thesis is to analyze equalities/inequalities between the Danish and Swe-dish immigration policy based on Habermas theory about openings/closures and analyze the reasons to the differences between Danish and Swedish immigrant policy. Therefore this study has two question formulations, the first one was "Is there any equalities/inequalities between the Danish and Swedish immigration policy based on Habermas theory of openings and closings?" and the second was "Why are there equalities/inequalities between the Danish and Swedish immigration policy?" The results show that based on Habermas theory there are equalities between the Danish and Swedish immigration policy. On the question why, the re-sults show us that the factors who give the difference are work, people?s attitude to immi-grants and party politics.Keywords: Denmark, Sweden, Immigration policy, opening, closing..

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

The purpose of this master thesis is to use marketing theory on the library?s activities. The marketing theory used is the 4Ps; product, price, promotion and place, as it's presented by Philip Kotler. Because the library can be seen as a service oriented organization Christian Gronroos theory of marketing in the service industry also has been used. A case study of the public library in Broby was made to illustrate how the public libraries? activities can appear in the light of marketing theory.

The aim of my work was, from the point of view from my respondents and literature, to create a picture of why so many highly educated people born abroad don't have an employment that coincides with their education.The question at issue was: How come highly educated people born abroad don't have an employment that coincides with their education from the native country?In my work, I carried out interviews with six highly educated people born abroad that moved to Sweden in the 1990's. In my results and my conclusion I started with the view of the respondents and the literature, linked together to some theories I have found fruitful for my understanding of the respondents' answers.The theoretical starting point for analysis of my work was the human capital theory, the theory of growth, the signal and filter theory and Habermas' theory.The result of my studies show that there are several factors that causes many highly educated people born abroad to have difficulties in getting an employment that coincides with their education. Such factors are weaknesses in the language, the lack of networks within one's profession and the fact that it takes a long time to complement the education..

AbstractTitel: Ur elden in i askan. En kvalitativ studie om det sociala nätverkets betydelse för ensamkommande barnKeywords: unaccompanied refugee children, social network, risk and resilience, social work.Authors: Karin Bodå och Leila Silva The main purpose of this study is to illuminate and describe the importance of having a social network for unaccompanied refugee children in Sweden. Using qualitative interviews this study looks at their possibilities to create a social network in Sweden and how their network helps them to solve problems. Knowledge of this subject is important for social workers, in order to be able to encourage and help unaccompanied refugee children to build a social network. The base for our analysis is attachment theory, coping theory, social network theory, KASAM theory, risk and resilience theory, system theory are used to give deeper insight into experiences of four unaccompanied refugee boys.

The purpose of this study is to analyze what criminological theory explanations the Sweden Democrats use in their criminal politics. The three main questions from which we assume are: How do the Sweden Democrats approach crime? On which criminological theory is the Sweden Democrat?s policy of crime based upon? And which measures and preventive methods do the Sweden Democrats find appropriate to fight criminality? Our hypothesis is that the Sweden Democrat?s reuse/reproduce the Labeling Theory and that the party with its standpoints in this area and the rhetoric used, create a risk for individuals and/or groups of people to be labeled. The labeling can then contribute to increasing crime, in the form of the self-fulfilling prophecy. Our study is a qualitative study, based on literature studies.

This thesis will explore how the medium of film is treated in the recently published Swedish textbooks and how these textbooks take into account the four different aspects of Cineliteracy.Cineliteracy is a theory which advocates the necessity of students' increased cinematic knowledge by presenting the four skill areas that should be included when it comes to teaching film in school. The theory implies students´ analytical skills, contextual knowledge and knowledge of the film canon as well as the development of students' skills to produce films. Cineliteracy theory finds support both within Swedish National Agency for Education and in recent Swedish research.This study includes investigation of eight new textbooks, adapted to the criteria for the new Swedish curriculum 2011. The analysis will be limited to textbooks for the course Swedish 1, since it is mandatory regardless of the orientation of the student?s education..

This thesis rests on the theory and methodology of discourse theory. By viewing social reality as constituted by discourses, meanings that are taken for granted can be challenged.The events of September 11th 2001 resulted in the American war on terror. This thesis explores the impact of 9/11 and the war on terror on the Russian image of the conflict in Chechnya.Discourse theory is applied to shed light on how the conflict over Chechnya is discursively constructed by the Russian state and media. The discourse is organized in three thematic sections: Identity, Enemy Images and Islam. Russia establishes itself as a member of the Western civilisation.

Den första januari 1998 trädde en ny lag ikraft, Lag (1997:614) om kommunal redovisning. Lagen stadgar att pensioner intjänade före 1998 skall redovisas som ansvarsförbindelse medan de som intjänats efter 1997 skall skuldföras. Det finns idag kommuner som, trots lagstiftningen, redovisar även det som intjänats före 1998 som skuld eller avsättning. Det leder oss in på uppsatsens syfte som är att kartlägga hur och förklara varför kommuner redovisar och hanterar pensionsförpliktelser på skilda sätt.Positive Accounting theory (PAT), Downs teori samt Institutionell teori (IT) ligger till grund för de hypoteser som arbetats fram. PAT och Downs teori bygger på tanken att människor i första hand ser till sin egen nytta och maximerar egen välfärd.

The aim of this paper is to analyse how subject, gender and sexuality is constructed in the book Dårfinkar & dönickar (1984), by Ulf Stark. In relation to this I have also analysed how the main character, Simone, develops from being a child into becoming a teenager.Queertheory is the theoretical basis of this paper. Queer theory questions heteronormativity and aims to dissolve conceptions and notions that function in an excluding and limiting way. Queer theory also questions conceptions that seem obvious and/or natural, for example ?woman?/?man? and ?homo-/heterosexuality?.I have chosen to focus the analysis on a number key events in the book and they are categorised according to Tiina Rosenberg`s three dramaturgic concepts: transformation, unveiling and restoration.