This study focuses on an analysis of three text books in English, Prime Time, Second Time, and Third Time, written for Swedish pupils between grade seven and nine. The main focus of the study is to investigate to what extent the books may be considered to follow the steering principles of the Swedish education system. The theoretical backbone of the essay is centred on the construction and maintenance of stereotypes, and is written from a social constructivist point of view. In this context, I also reason around power relations and norms in the Western society ? arguments which I, in the main analysis, apply to the books in question.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

According to the Swedish curriculum, teachers have an assignment to educate children to become democratic citizens. Students will develop values given in the curriculum's section, dealing with aspirational values. Teachers also have an assignment to transmit a cultural heritage. The curriculum states that education, in a deeper sense, is about to transmit a cultural heritage. This claims that the two assignments would be one and the same.

This study is based on a qualitative study with 8 semi-structured interviews. The aim of thestudy was to describe how social workers in the individual- and family section in socialservices in two different municipalities in Sweden reason about reporting obligations and tounderstand what lex Sarah means in the decisions making to report incongruity or not. Weinterviewed social workers that work in the department of individual- and family section, amunicipality worker who works with state governance with all kinds people in the society.We asked the social workers altered questions about how they handle lex Sarah in their work.Three different topics were identified in our study and became the themes: Description,management and conflicting thoughts. Our analysis is based on two different theories, oneabout the choices a person make being in an organization, the other about how a professionalindividual have altered pressures to handle in their everyday work. By doing a semi-structuredstudy of the social workers opinions, we found out that the description of incongruity was notthe focus just in managing lex Sarah.

 The purpose of this study was to study social work models to explain addiction in the assessment of response to people with addictions. This study investigated how social workers' explanations are shaped by their experiences, theoretical points influenced by research in a discretion is affected by organizational conditions, manuals, evidence-based practice and national guidelines in an investigative process. The material in this study has emerged through interviews with four social workers in the social services department for addiction and dependence. The essay is a qualitative study with personal interviews as the basis for the result. The study begins with a description of addiction and dependence, current laws on the matter, and officer's work.

In this thesis a concept for floor hatches for foam pits has been developed. Since there is an existing solution that is powered by hydraulics and is expensive, the goal was to develop a cheaper solution, as simple as possible.A number of different concepts were developed and evaluated. A concept with five sections that are pulled to the side and stacked on each other was chosen as it was thought to have the lowest risk of crush injuries and to be easiest to manage and control. In the opening behind the foam mattress a lifting table is placed to regulate the height of the stacked sections.To be allowed to be installed in the floor of sports halls the sections must be dimensioned according to the construction standards for these types of buildings. Different dimensions of beams in steel and wood materials were evaluated and of those, who lived up to the requirements of the standard, a concept was chosen.

This essay deals with development in Latin America. We have picked out some factors that the theories in development theory emphasize on. The first section of the study consists of a statistical analysis, were the main purposes are to study the relationship between the independent variables and the dependent and to choose which two countries we should focus on in the next section. The countries we decided to study were Costa Rica and Nicaragua, because these countries have shown very different levels of development. From this study we have concluded that political stability, economical investements and human investments are the most important factors when creating development..

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses. As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

Our purpose with this report is to create a structural basis over how to improve handling with international freight at ITAB Shop Concept (further mentioned as ITAB). We have through interviews with employees at ITAB and observations identified problems that have caused difficulties at handling with international freight, from the time when an order is placed to when it?s delivered to the customer. We have also interviewed shipping companies.We have in the theory chapter written about shipping conditions for international freight and a main part of our theory is about NSAB 2000, which describes the obligations and rights shippers and consignee has.In order to improve the efficiency ITAB has to be aware of the problems in the company and try to solve them.The problems we have identified are described in the result chapter. One of the problems is that employees at the warehouse don?t know when gods is supposed to be shipped.

Sarbanes-Oxley Act (SOX) antogs i USA som ett svar på de redovisningsskandaler som uppdagades under 2000-talets början. Lagen gäller även exteritorriellt och därför har flera svenska bolag varit tvungna att följa lagstiftningen, vilket även påverkat de svenska revisorernas arbete. SOX:s främsta syfte är att se till att VD:n och ledningen tar ett större ansvar för bolagets finansiella rapporter och att se till att de upprätthåller en god intern kontroll. Det är Section 404 i SOX som behandlar den interna kontrollen och ställer dessa krav på ledningen. Uppsatsen syfte är att beskriva samt att öka förståelsen för hur revisorns granskning av de berörda bolagens interna kontroll, utifrån de svenska revisorernas perspektiv, har påverkats i och med införandet av Section 404. Syftet är vidare att ta reda på om revisorns oberoende enligt Section 201 påverkats och i sådana fall i vilken bemärkelse det har påverkats. Vi har valt att tillämpa en kvalitativ metod med aktörssynsätt. För att få en ökad förståelse för problemet genomförde vi intervjuer med revisorer som har betydande kunskaper och arbetar aktivt inom området. I studien har det framkommit att revisorer idag måste granska den interna kontrollen mer på detaljnivå än vad de gjort tidigare, för att ta reda på vilka kontroller som är väsentliga för bolagets interna kontroll.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

This thesis deals with the concept of how price affects demand for a good by estimating various price elasticities of demand for snu sold in Sweden. Information was gathered on price development for snus and cigarettes as well as sales data from Swedish Match, the largest supplier of snus in Sweden. Income-, price- and cross-price elasticities were estimated based on log-log regression. Results show that snus is an inelastic good since the coefficient for price of snus was -0.536. This proved that a 1% increase in price causes a 0.536% decrease in quantity demanded.

Under lång tid har två olika inriktningar för redovisning utvecklats, den anglosaxiska och den kontinentaleuropeiska. Dessa traditioner har olika syn på syftet med redovisningen. För att möta globaliseringen inom kapitalmarknaden finns i dagsläget ett behov av att få en internationellt harmoniserad redovisning. Arbetet med att ta fram rapporteringsstandarder som ökar jämförbarheten och transparensen av företags ekonomiska resultat leds gemensamt av den internationella normgivaren IASB och den amerikanska normgivaren FASB. I dag finns ett förslag från IASB om att införa ett nytt sätt att rapportera resultat, total recogniced income and expense.