Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

One of the more hopeful signs in the Middle East-conflict during the 20th century was president Sadat´s visit to Jerusalem in November 1977. His speech in Knesset arose deep feelings, from open hostility to careful optimism and belief in the future. During nearly one and a half year Egyptian and Israeli delegations negotiated. They came to a peace-agreement, the Camp David-Accords, under the guidance of the United States. The main-actors during the peace- negotiations were President Sadat, Prime Minister Begin and President Carter.

AbstractThis bachelor thesis has been assigned by the company ACG Nyström, Borås. ACG Nyström is working in cooperation with a Swiss company named Jentschmann AG. Jentschmann is a manufacturer of ultra sonic welding machines which ACG Nyström is marketing in Scandinavia and the Baltic States. On behalf of Jentschmann AG the company has the aim to introduce the ultra sonic welding technique to new companies.The aim of this thesis is to compare traditional sewing machines with ultra sonic welding machines within two textile areas, protective clothing and outdoor living.Two investigative questions have been formulated for this purpose: what are the differences between a sewing machine and an ultra sonic welding machine? Is it possible to replace the sewing technology with ultra sonic welding? These stand as guidance for this paper.To gather knowledge interviews, literature studies, and tests on two different ultra sonic welding machines were performed.

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

The objective of this work was to evaluate and compare three field methods for detection of mastitis, California Mastits Test (CMT), DeLaval cell counter DCC (DCC) and FMA2001 Farm Milk Analyzer (FMA2001). Furthermore, to investigate at what cell count level clinical symptoms of mastitis are seen, and finally to check if the clinical findings and cell counts could be related to bacteriological findings. DCC and FMA2001 are new analytic instruments to be used on dairy farms for detection of mastitis. CMT has been a widely used cow-side-test of milk quality in mastitis control efforts, but it cannot be used for estimating cell counts in scientific studies or investigations. Two hundred and eight quarter milk samples from 52 cows were analysed with DCC and CMT, and 168 of these samples with FMA2001. Microbiological examination was done on 38 milk samples with CMT scores of 4 and 5.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

AbstractEqual opportunities from an employer brand perspective- What does the future manpower inquire?Authors: Erik Frick & Niklas HalldénInstructor: Karin JonnergårdExaminer: Sarah PhilipsonBackgroundWe are living in a society that originates from a patriarchy founded many thousand years ago. This has put women in an inferior position in the labour market. To promote equal opportunities we argue for that companies can utilise employer brand. Employer brand is a new theoretic concept that is being used more frequently among scholars and companies.Presentation of the problem? Which role do equal opportunities play to attract potential manpower from an employer brand perspective?MethodOur method has a quantitative approach and we have choosen to carry out a survey.

There is respect for the history of dance and my aim is to find out how the history affects the dancing youth today. The design of the dance lesson is often of a traditional stereotypical manner, both didactic and methodic, and it rarely appears to be questioned. I have danced for almost 20 years and I am a part of this tradition of movements, music, language and way of ?being?. My ambition with this study is to go outside my own experience and offer insight and an overall picture of a, for the outsider, closed world.

Malmö högskola Lärarutbildningen Skolutveckling och ledarskap Specialpedagogisk påbyggnadsutbildning Vårterminen 2009 Abstrakt Malmgren, Therese (2009) Handledning som arbetsverktyg för pedagoger. ( Guidance as a functional tool for educators) Skolutveckling och ledarskap, Specialpedagogik, Lärarutbildningen, Malmö högskola Syftet med denna studie var att försöka ta reda på hur pedagoger ville att handledning skulle vara utformad och vad den skulle kunna innehålla, för att kunna användas som ett regelbundet arbetsverktyg. Dessutom syftade den till att försöka ta reda på vad, om något, som behövde förändras på organisations-, grupp- och individnivå för att vara så meningsfull som möjligt. Jag valde att göra kvalitativa intervjuer med sju personer, med semistrukturerade intervjufrågor. Av dessa sju var fyra stycken 1-7 lärare, två stycken 4-9 lärare samt en förskollärare. Resultatet visade att flera av intervjupersonerna ansåg att det var viktigt att kunna se sina fördelar och nackdelar, styrkor och svagheter, i ett handledningssamtal.

The study aims to describe and analyse the relationship between norm and practice regarding social services casework on honour-related problems. The relationship between norm and practice involves the difference between the way it is intended that social workers shall operate in these cases and how they perceive that this works in practice. We interviewed two focus groups of eight Swedish social workers, four in each group. We also held an individual interview with a social services business developer. Focus group interviews were based on two vignettes; one depicting an honour-related case and the second an "ordinary" case.

AbstractEqual opportunities from an employer brand perspective- What does the future manpower inquire?Authors: Erik Frick & Niklas HalldénInstructor: Karin JonnergårdExaminer: Sarah PhilipsonBackgroundWe are living in a society that originates from a patriarchy founded many thousand years ago. This has put women in an inferior position in the labour market. To promote equal opportunities we argue for that companies can utilise employer brand. Employer brand is a new theoretic concept that is being used more frequently among scholars and companies.Presentation of the problem? Which role do equal opportunities play to attract potential manpower from an employer brand perspective?MethodOur method has a quantitative approach and we have choosen to carry out a survey.

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

The theory that concepts that are interpreted subjectively in building care creates problems in how the concepts are defined in practice within the current governing documents and guidelines for building care. This essay has studied concepts in the building maintenance literature to investigate whether there is consensus in compliance practice within the building process. In the study, 9 concepts have been investigated through conversational interviews and questionnaires answered by practitioners with extensive experience in building care processes. In the survey, an attempt is made, to measure how big or small the consensus is between practitioners who often need to collaborate within the building maintenance process. The investigation shows that existence of the concepts in building maintenance is very common in the theoretical literature examined but is almost completely absent in the craft area. Since laws, regulations, principles, and guidelines have defined concepts to support the decisions in the building maintenance process, it can be concluded that there is a lack of practice for compliance.

The basic principle of the integrated school according to the Salamanca Declaration is that all children, whenever possible, should be taught together, regardless of any difficulties or diversity. It has been shown that students with neuropsychiatric disorders are having much more difficulties to achieve the targets than the average student. Pupils with neuropsychiatric syndrome will always be present in school and we who are working in the business must be better at learning to adapt to them so that they too can achieve proficiency in school.Mathematics is perhaps the topic that Swedish students generally have most problems with,and it will not obviously be easier if you have some form of neuropsychiatric disability.In our future role as special education teachers, we will mentor and support other teachers in the complex educational environment that exists today. The aim that has been built up is thus partly to explore how mathematics teachers work with included students with neuropsychiatric disorders, as well as how teachers wishing to become supervised by specialeducation teachers in mathematics. The study is conducted from a sociocultural perspective.A sociocultural perspective on learning means that all people are learning all the time in social settings.

Recent changes in Swedish law suggest new groups of ?desired? labor migrants, which international students is an example of. Despite this, international students in Sweden have received little previous attention in the literature. The current study focused on international master students? experiences of job searching in Sweden and challenges they face in job searching, recruitment, and workplaces.