Värderingsproblematik för materiella anläggningstillgångar har identifierats av författare och företag vilka har belyst avsaknaden av bättre värderingsmöjligheter då vi idag främst använder oss av värdering till anskaffningsvärde som. Problematiken grundar sig i att redovisningen inte helt avspeglar värdet för företags materiella anläggningstillgångar vilket gör att jämförbarheten och trovärdigheten kan ifrågasättas. Syftet med studien är att undersöka olika tillämpningar av värderingsmodeller som finns samt belysa varför företag väljer en viss värderingsmodell. Metodiskt kommer den genomföras som en fallstudie. Detta då uppsatsen bygger på ett kvalitativt tillvägagångssätt för styrkandet av studiens verklighetsförankring.

The swedish law against female genital mutilation (FGM) prohibits procedures that removes parts of the female genitalia and thereby makes permanent changes in the body. The problem with the wording of the law is that it may also apply to the western phenomenon cosmetic genital surgery. This paper therefore examines if cosmetic genital surgery should be covered by the swedish law against FGM, by making a critical comparing analysis. The paper begins with comparing FGM with cosmetic genital surgery to prove that there are more similarities than differences between the procedures. By using the theoretical perspectives universalism and postcolonialism, the paper then examines why, particularly in the West, there is a different approach to FGM than to cosmetic genital surgery, regardless of the similarities of the procedures.

Even though the American author H.P. Lovecraft (1890-1937) has been praised as one of the most influential writers of horror literature in the 20th century, his style of writing has occasionally been criticized. Lovecraft was using a writing style based on strict scientific language, where the human condition and existence are irrelevant in the narrative. This includes less focus on character development and more on the importance of atmosphere and environments. I am presenting narratological analyzes of what is often considered to be three of Lovecraft?s ?greatest works?: ?The Call of Cthulhu?, At the Mountains of Madness, and ?The Shadow over Innsmouth.? These analyzes are used to highlight Lovecraft?s science-oriented language and narratological techniques, with the focus of studying what methods Lovecraft was using to give his works and his readers a sense of dread, hopelessness, and an alien atmosphere.

At ABB LV Motors in Västerås the shaft is assembled into the rotor with a shrink fit. After athorough investigation of the assembly method, several factors that make the insertion of theshaft more difficult has been discovered. Some affect the assembly directly while others onlyhave an indirect influence. The investigation has shown that the radial play between the shaftsouter radius and the rotors inner radius might be too small which could lead to anunsuccessful assembly. For the larger rotors, the condition is the opposite, and the rotor mightmove compared to the shaft direct after the assembly when the rotor still is warm.

AbstractThis study examines factors in school that could contribute to or counteract the experience of inclusion of persons who have been diagnosed in the field of autism spectrum disorder. The information was gathered through qualitative interviews and processed to be presented in the results.The results show that respondents found it difficult to concentrate when in school because of the environment. They experienced no coherence in learning situations, they may not get answer as to why information should be carried out and saw no point to have breaks. Furthermore, they experienced no problems to orientate in school or to follow the schedule. The results also revealed that the respondents had at least one teacher with whom they felt that the relationship was positive.

Psychological research concerning correction of stereotypes has mainly focused on how individuals adjust their negative attitude towards the out-group due to the apprehension of appearing prejudiced in front of out-grouprepresentatives. This study though, does not deal with estimations of the qualities of the out-group; it deals with estimations of the qualities of the in-group. Does Swedes correct their estimations of their own group when the experiment leader is of another ethnicity and has a different colour of skin? The participants were students at Halmstad Högskola and they were all born and raised in Sweden. Half the participants got to meet a Swedish born, white skinned experiment leader, whereas the other group got to meet an African born, dark skinned experiment leader.

The concept of domestic violence pertains to different definitions of violence, one of which is the concept of honour related violence and oppression. This paper looks at honour related violence and oppression, as defined in policy documents at a central political level, and how various discourses stand in relation to social categories and power relations. Consequently, the theoretical and methodological premise of the paper has been based on discourse analysis and an intersectional perspective has been applied to gain further depth and breadth in the analysis of the material. The intersectional perspective houses various approaches to the understanding of specific phenomena based on factors of gender, ethnicity, sexuality and class. The analysis concludes that the concept of honour related violence and oppression is a concept without a single scientific definition. There is, however, a general consensus in the political context that honour related violence and oppression is a collective force that can be directed at both sexes.

There has been an increase in the importance and amount of information concerning publicly traded stocks in recent years. When analyzing and valuing stocks finding new ways of collecting information has therefore increased in importance. This thesis aims to explore how meetings with management can impact the stock valuation done by the security analysts. Furthermore the case study examines what kind of information analysts can receive by interpreting management at these meetings. This case study of ten Swedish security analysts show that the analyst?s stock valuation is directly or indirectly affected by the meetings.

Background: When a child is diagnosed with food allergy with risk of anaphylaxis, it affects the whole family. The child must learn to live with a chronicle disease and learn the importance of avoiding the specific allergens that may cause a life-threatening condition. The parents must adapt to a way of life with limitations in the everyday life as well as a constant concern for the child. They must learn to handle an auto-injector and to recognize symptoms of a coming anaphylaxis. Aim: The aim of this study was to describe parent?s experiences of living with children who has foodallergy with special focus on anaphylaxis.

The purpose of this study is tounderstand the approach that the staff who works in the aftercare for juvenileoffenders have to the organizational structure in the organization they workin. SiS is the authority which is taking care of the juvenile offenders if theybeen sentence to closed youth institutional care, when they are done it is thesocial service were the adolescent live which is responsible for the aftercare.This is decided by the law since 1999, if a young person between 15 and 17commit a serious crime, they can be sentenced to closed youth institutionalcare. The interest for this study was the aftercare and what possibleparticipant was involved in the aftercare for this young people. By looking upearlier research in the area and doing six different interviews with bothsocial workers, staff on the SiS-institution and an organization for ex convictthe purpose was examines. To analyze the interviews the theory called newinstitutionalism was used.

This essay aims to show how Clarice Lispector uses a double narrative to wright beyond the rules of representation that are given for all literature. All writing is determined by the social hierarchies that exist in a society, and thus the essay shows how Lispector uses a specific literary strategy in order to give voice to a character that would otherwise be invisible. Using the philosophy of Michel Foucault and Gilles Deleuze as a means of contextualization, the essay further discusses the social and political impact of Lispectors novel.Through a thematic close reading of the novel The Hour of the Star the essay aims to deepen the understanding of the unique characterization in the novel and its implications. The first chapter is devoted to an analysis of the first person narrative in the novel and its development into a extra diegetic narrative. The second chapter aims to go further into the narrative with an analysis of the dichotomy between body and thought and its interplay with the two main characters in the novel.

Kroppsmissnöje är mer utbrett hos kvinnor än hos män visar tidigare studier (Feingold & Mazzella, 1998) men även män börjar bli kroppsmissnöjda (Cash, Morrow, Hrabosky & Perry, 2004). Detta undersöktes tillsammans med självkänsla och kroppsjämförelse hos män och kvinnor och även de som har partner eller är singlar i ljuset av Social Comparison Theory och Cognitive Dissonance Theory. 133 personer testades med Body-Esteem scale, Figure Drawing Rating Scale, Self-esteem Scale och Universalistic Social Comparison Scale. Resultatet indikerar att båda könen är relativt nöjda men kvinnorna är något mindre nöjda med utseendet med sin kropp. Studien visar även att kvinnors idealbild är en smalare kropp medan männens idealbild är en muskulösare kropp.

The aim of this literature study was to give a clear picture of what gastric dilatation-volvulus is, and how the acute- and postoperative treatment and care is managed. The general aim is to support and help the veterinary technicians in their clinical work. Gastric dilatation volvulus is always an emergency. The primarily goal when these dogs are hospitalized is to establish an adequate cardiovascular function. This is done by immediate intravenous fluid therapy followed by decompression of the dilated stomach.

The purpose of this essay is to investigate how four companies in Värmland, Sweden, are working strategically with their brands. This is a qualitative method in which we have used a combination of interviews and literature review in order to investigate the link between brands and the Karlstad region.Even though there is a huge interest in brands, there are only a few companies who can describe clearly what their own brand represents. This probably due to the fact that the brand is still regarded as a tactical tool, rather than as a strategic one. Because of this we find it very interesting to investigate how organizations in Värmland think about this issue. Are brands regarded as a strategic resource, and how strong is the link between their brands and the region?The result indicate that organizations are working strategically with their brands, but they can still get better.

The swedish law against female genital mutilation (FGM) prohibits procedures that removes parts of the female genitalia and thereby makes permanent changes in the body. The problem with the wording of the law is that it may also apply to the western phenomenon cosmetic genital surgery. This paper therefore examines if cosmetic genital surgery should be covered by the swedish law against FGM, by making a critical comparing analysis. The paper begins with comparing FGM with cosmetic genital surgery to prove that there are more similarities than differences between the procedures. By using the theoretical perspectives universalism and postcolonialism, the paper then examines why, particularly in the West, there is a different approach to FGM than to cosmetic genital surgery, regardless of the similarities of the procedures.