In this essay we strive to examine how the social work in Sweden will be affected if the Swedish welfare model goes through fundamental changes. The study illuminates the close connection between the Swedish collective bargaining model and the Swedish welfare system. The questions we present in this essay, and hopefully answer satisfactory, are: is the Swedish welfare model subject to thorough changes? How will such a change alter the social work in Sweden?, is the Swedish collective bargaining model in a state of modification? Would a modification in the collective bargaining model have effects on the Swedish welfare model?We have used a qualitative method in collecting empirical material. We interviewed three representatives, who worked for Confederation of Swedish Enterprise, IF Metall and The Swedish Municipal Workers respectively.

This thesis aims to investigate if there are any differences in the value relevance of yearly earnings announcements before (2000-2004) and after (2005-2009) IFRS were implemented for listed companies in the European Union. To assess the value relevance of earnings, an earnings response coefficient (ERC) is estimated using a linear OLS-regression model. The regression model uses accounting earnings per share as the explaining variable, with the corresponding return starting from (but not including) the previous year's earnings announcement date, ending at (and including) the current earnings announcement date, as the dependent variable. This study finds that there is no statistically significant difference between the estimated ERCs for the two periods. Although no statistically significant difference is found, data shows that the R2-values, which measure the explanatory power of the regressions, are higher for the period before IFRS.

In this master thesis work, a new method called MultiScat, is compared with the conventional method with alfa-correction, for computing concentrations from intensities in X-ray spectrometric analysis. The conventional model is a linear model, which only takes the photoelectric effect into consideration. It doesn't consider Rayleigh and Compton scattering even though it has a great impact on the measured intensities. Here MultiScat differs a lot. MultiScat is based on a solution of the Boltzmann transport equation.

The thesis concerns itself with studying the effects private brands has on the consumer?s impulse buying in the grocery industry, as in degree of unplanned spending and the selection process between manufacturer brands and private brands when such a purchase is performed. The study?s methodology is characterised by a qualitative approach, whereby the study acknowledges the inductive approach towards the empirical setting even though the Mehrabian-Russell model along with motivational theories serve as highlighters of relevant aspects in the empirical field. The study concludes that both the utilitarian and the hedonic consumer decide what to buy before entering the store, whereby a low degree of needs arise in the store.

AbstractThe purpose of this study is to find out how pupils give expression of a water cycle model and if the model causes any misunderstanding. Two problems constitute the starting point for this investigation. The first question is: how do the pupils explain the water cycle with the help of the jar model (can of glass). The other question is: can the children see any similarities between the can of glass and our earth. Qualitative semi structured interviews with seven pupils in the ages of 8-9 have been used to show the pupils? own thoughts and how they express them.

We have by Statistics Sweden (SCB) been given the task of using different dynamic regression models in order to forecast service price index for sea transport. The aim is to see whether these models provide better forecasts than those previously used. This essay aim to identify, estimate and evaluate the selected prediction models. Through our data material we were given access to 28 sightings of sea transport index during the period of 2004 q1 to 2010 q4. We have chosen to evaluate three different transfer function models, one ARIMA model and one naive forecasting model. The input variables we decided to test in our transfer function models were the price of petroleum products, the port activity in Swedish ports and the lending rate of Swedish Central bank. The results of our study suggest that transfer function models generally provide better models than the ARIMA model and the naive forecast model.

Over the past two decades, trends of integration processes in terms of citizens of different ethnicities, different gender and different sexual belongings, etc. has grown thanks to debates and new legislations. A marginalized and discriminated group in society such as women, immigrants, homosexuals, transsexuals and people with disabilities during this time has gained momentum in the community. The curiosity over whether these developments have changed our attitudes and values to the world around us, and if so how, is the reason for this master's thesis in disability studies.The Swedish development forms the basis for my belief on a younger generation of people who would be more tolerant than previous generations, in terms of what is considered to belong to the norm in our society, or not. The purpose of this study is therefore to increase knowledge about what beliefs young people today have about people with disabilities.

To create fair conditions between the majority and minorities in a cultural diverse society poses a challenge for both the makers of government policy and the political theorist. The aim of this thesis is to examine the Swedish government official reports concerning integration and minority rights, with a special interest in values and cultural rights. As a methodological tool a theoretical model that classifies cultural rights is developed and the three normative doctrines lockean libertarianism, comprehensive liberalism and multiculturalism are distinguished from the discussion about how politics ought to be in a multicultural society. Through this perspective rights and values in the official reports are identified and analyzed. The result shows three different standpoints in the reports concerning which cultural minority group they are discussing.

The purpose with this study was to investigate the rules and norms there is in a prison. The rules in a meaning of the one that the prison have that the interns must follow and the norms and values. This study is from an outside perspective, which is in this case between the prison warders and the interns and the relation between the interns. The essay is based on nine interviews with prison warders from four different prisons in south of Sweden. Habermas theory about systems and lifeworld and prior research by Donald Clemmer and Ricard Nilssons B-essay in law of sociology is used to support the results.

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

The purpose of this thesis has been to build a parameterized model of a prototype motor in the program Solidworks, to use in future optimization of aspects of effectiveness and weight. The result were two models. The first model were one minor part of the whole design in 2D, to be able to optimize and study the minor part with a faster loss simulation. The second model was the whole design in 3D. The whole model were done with the three programs Solidworks, Comsol and Matlab.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

BACKGROUND The economic crimes related to the taxation authorities (SKM), aim at evading paying taxes and/or wrongly obtaining tax revenue. SKM has noticed that many newly established companies have intended to be carried on, only for a short period of time and with the aim of generating grant-revenues and in the meantime omit to pay or wrongly account for taxes. SKM wants to investigate the possibilities to develop a method of analysis to identify those corporations. PURPOSE The purpose of this essay is to make a survey of, and identify companies, who fail in their obligations concerning income-tax return and paying taxes and charges and to try to see what is characteristic for those companies in order to find out a method of analysis. Further a study of literature will be done especially concerning who will commit economic crimes and the reasons why they do it.

The purpose of this thesis is to carry out a qualitative study of the perceptions of language teachers as to their role in the teaching of values and morals to pupils. Five language teachers have been interviewed about their perceptions of how values are taught and their role therein. The interviews serve to investigate the reality of teaching values to pupils in a Swedish secondary school and the work involved in this on-going process, this being with a view to having a better understanding of just how important a role the teaching of values plays in the daily working life of a teacher. Terms such as fundamental values and morals can be difficult to define as they are highly personal and can differ from person to person depending on one?s background, experiences and family circumstances, for example.

By applying a segmentation procedure to two different sets of computed tomography scans, two geometrical models of the abdominal aorta, containing one inlet and two outlets have been constructed. One of these depicts a healthy blood vessel while the other displays one afflicted with a Abdominal Aortic Aneurysm. After inputting these geometries into the computational dynamics software FLUENT, six simulations of laminar, stationary flow of a fluid that was assumed to be Newtonian were performed. The mass flow rate across the model outlet boundaries was varied for the different simulations to produce a basis for a parameter analysis study. The segmentation data was also used as input data to a surface description procedure which produced not only the surface itself, but also the first and second directional derivatives in every one of its defining spatial data points.