In recent years, Information Technology (IT) has gained more importance in workinglife. More and more organisations has shown an interest about how technology can beused to manage the competence of the employees, and how IT can contribute to thedevelopment of the organisation. In order to achieve this, there is a need for suitabletools to support this process. Even though the implementation of competencemanagement systems (CMS) is a highly up to date question for many organisations,there is a lack of scientific reserach concering this area. This study will contribute tothe research area by examining how CMS is used by employees in daily working life.The manager and the employees in a healthcare organisation in Sweden were observedduring appraisals in order to observe how they used the CMS to evaluate competence.The appraisals were considered a suitable place for studing CMS in use within anorganisation.By using theoretical perspecitves such as the Sociomateriality and Situated Learning,the study can contribute to the knowledge of the entanglement between technologyand working practice.

The advantage and the possibility of keeping track of a number of vehicles to make work practice more effective and smooth is today a favorable choice for Visual Units Logistics customers. We?ve been evaluating the software and trying to take it one step further and letting not only the individual user, but maybe, the company as a whole benefit from its advantages. This has been done by using methods like letting ourselves get to know the software, user case studies, workplace studies, interviews and future workshops. This resulted in a prototype introducing a new function designed with all collected data in mind trying to make the software, Visual Units Logistics, even more effective for the every day work practice of the user.

Although known and feared for thousands of years, rabies remains a real and present threat to thousands of people, especially in low- and middle income countries. In India, rabies is an endemic disease, causing human deaths every year. The primary mode of transmission is through the bite of an infected dog. Fighting the disease in the dog population through vaccinations remains the most efficient way to eradicate the disease. The knowledge of rabies in India is unsatisfactory, as a lot of people lack awareness about the severity of the disease and the importance of washing the bitten area and seeking medical attention for post exposure prophylaxis when bitten by a dog.

Revisionsplikten i Sverige avskaffades för några år sedan för de minsta aktiebolagen och idag är det ett omdiskuterat ämne. Det är dock först nu som effekterna börjar visa sig. Idag är det cirka 80 procent av de minsta bolagen som inte anlitar en revisor. Studien har utförts ur företagens perspektiv och syftet med vår studie har varit att undersöka om bolag som inte anlitar en revisor har fattat ett ekonomiskt rationellt beslut. För att genomföra studien har vi använt oss av kvantitativ metod med deduktiv ansats som utgått från positivistisk kunskapssyn. Vi har bland annat undersökt om ett antal nyckeltal skiljer sig mellan reviderade och oreviderade bolag.

The purpose of this Master?s thesis is to investigate what prompts student nurses to seek information required to their educational tasks and how they evaluate and utilize that information. The questions addressed in this thesis regard how information retrieval becomes part of student nurses? social practice; which physical and intellectual tools student nurses make use of in their education; and which mediating resources they use to perform their tasks. Roger Säljö?s sociocultural approach provides the theoretical framework for this thesis.

Homework is and has always been a part of school work. It may take a lot of time from the pupils? leisure. Despite this, you cannot find anything written about homework in the curriculum. How can this be? Is homework necessary and what is its function?The purpose of this study is to find out how a few teachers in primary school reason about homework.  What are their attitudes towards homework and what functions do they see?To get an answer to this I studied literature and research reports, and did four qualitative interviews with teachers who teach grades 1-6.The results show that all the teachers give homework to their pupils, but their opinions about homework differ.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

Why should teachers devote themselves to reading aloud? Reading aloud has a given place in most of the Swedish preschools. Many teachers read to children. Research on the subject has shown that it is very rewarding for preschoolers to have stories read to them. They hear how the language is constructed, becomes aware of matter of text, and they are able to take part of how other people live.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

The purpose with this review is to investigate evidence-based practice (EBP), and which arguments are used to justify EBP. The year of 2006 Bergmark and Lundström published an article regarding the problems concerning EBP. They are discussing that several different definitions of EBP are existing, which they mean can lead to difficulties using the EBP-methods in real life. In this study six articles, from the years 2007-2011, have been analyzed using Mertons structure-functional theory and Lipskys theory of street-level bureaucracy. Different definitions of EBP are discussed in the articles and there seem to be a need to clarify the concept.

This thesis introduces Kongjian Yu?s design approach in terms of industrial heritage conservation in connection to transformation and urban design. The approach is examined respectively on two cases from China and USA. The thesis give a brief introduction to current achievement in conservation research and general profile of industrial conservation practice. Based on case and theory study, Yu?s design approach is carefully applied to an industrial area Nyhamnen in Malmö and a design proposal is produced.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger. Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.Resultat & slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer.

Vocational Education between theory and practice.

Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision.