The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The municipality of Falkenberg is a result of a unification of several smaller municipalities in 1971, each one with a small library. This left Falkenberg with an unusual large amount of smaller branch libraries. The object of this thesis is to describe and try to understand the political conflicts that have erupted during the period 1971-1994. Through a case study containing press clippings from the local newspaper, different reports, political meeting protocols, a historical background of the library and a study of library specific norms and regulations I can create an image of the heated debate. The participants in this debate can be divided into politicians and civil servants and the conflict circles round the fact that from an economical perspective, there is not enough budget to keep all the small, local libraries.

Parenting is increasingly seen as a profession which requires training and support with the purpose of creating improved interaction. A central question appears to be how the concept of interaction is defined. The aim of this study is to examine how training programs, trainers and parents perceive this concept, whether they define it the same way and whether trainers succeed in reaching parents with the message of what it actually is that will improve in the area of interaction. The study uses a phenomenological approach and a qualitative method.The research subject is the parental training program Komet, a manual-based education program for parents. The goal of the program is to offer families training in methods that have strong scientific support in order to reduce conflicts and to improve the relation and interaction between children and parents.One important result of the study is that parents and trainers viewed the concept of interaction from different perspectives.

The essay's aim was to see which attitudes county council's and municipality representatives had about themes like: collaboration and competence in the work around double diagnosed persons. Its objective was to zero in on the attitudes of the representatives regarding a coallocated collaboration project in Stockholm. Also, it sought to find out what attitudes the representatives had about the other representatives attitudes concerning the above mentioned themes. A number of attitudes were presented during the qualitative interviews with the representatives, highlighting which attitudes seemed strongest. Then the interviews were analyzed using meaning condensation and then set against the theory of social representations.The analysis showed that before work with the target group starts, there?s a need for synchronization of the different representatives involved in the collaboration project.

Biodiversity consists of all life on Earth and in all forms. Biodiversity is often discussed at three levels: ecosystem, species and genetic variation within species. Biodiversity also provides many of the ecosystem services performed by nature and that we depend on, including cultural services such as aesthetic values, education and recreation. In Sweden the environmental objectives are central; there are 16 environmental quality objectives, and "A rich plant and animal life" is one of them. Conservation and sustainable use of biological diversity is a prerequisite for achieving also most other environmental objectives. Another environmental quality objective that is tied to a rich biodiversity in cities and biodiversity is "Good built environment" where cities, towns and other built environment should provide a good living habitat and contribute to a good environment.

The academic underachievement of looked after children is well known. By involving foster carers in a Paired Reading intervention a Swedish project tried to address this issue, replicating a successful British trial. The aim of my thesis was to study the variations in the foster carers? experiences of this literacy intervention. Reading reports from 100 children were collected and qualitative interviews with 15 foster parents were analyzed using concepts from motivational psychology.

The aim of this thesis was to use qualitative approaches to show how teachers in primary school reason on their way to meet and communicate with children who have ADHD (Attention-Deficit/Hyperactivity Disorder). Research questions of the study were as follows: How does teachers in primary school reason about their way to communicate with children with ADHD? Do the teachers use some specific methods or means of communication with students who have ADHD? Do the teachers reason about their way how to handle conflicts with students who have ADHD? I collected my empirical material through a qualitative interview method. My theoretical starting points were interaction theory and the socio-cultural perspective. I have used these theories to analyze my material.

The aim with this archive guide is to give a guide to Karl-Anders Wollter?s film collection at Grängesberg Film archive. Karl-Anders Wollter worked between 1962?1993 for the State Department and mainly outside Sweden. The film collection consists of 67 films regarding his work, holidays and family life.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

This study, a narrative analysis of it, deals with the term, home, its importance and the use of it by Child welfare investigators in the city of Malmö between the years 1930-1936. Commonly used and acknowledged, home stood for security and order while the term, street, had just the opposite meaning. Living in the countryside symbolized health and sensibility, while city life was considered to be cramped, dirty and immoral. The responsibility of achieving the liberals and conservatives ideal of a sunny, clean and orderly home was given to the woman of the house, as was the task of keeping the home morally correct, and providing the necessary atmosphere for proper upbringing of the children. Consequently, the basis of theory, using Karl Marx and Friedrich Engels in regards to the conflicts between the upper and lower classes, and even theories of Jane Lewis of woman´s connection to home and family, have been the grounds for the study.

Since events of September 11 and the subsequent conflicts surrounding the event, the war against terrorism has been constantly present. It has been used several methods and strategies to address these threats, including a method current in use, the targeting method. The method refers to use few but precise attacks to knock out key functions within these organizations, mostly individuals in the higher command and control structures within these organizations. The effectiveness of the method has been put in question when the majority of the terrorist organizations continue their strife, in some cases even increasing its intensity. The purpose of this study is to investigate which role the higher command plays in these organizations ability to wage war.

The aim of this study is to analyze the discourses of activists who work against female genital mutilation/cutting (FGM/C) in Tanzania. The study focus on the discourses that arise during interviews about FGM/C with five activists. To examine this we asked the following questions: What discourses are presented in the interviews? How do these discourses interact together ? are there any discourse conflicts? How do the activists talk about FGM/C in comparison to our western view? The study is based on discourse theory. We also use feminism and postcolonialism as theories in our analyze.

This thesis is set out as a testing of the crosscutting cleavages theory on twocontemporary cases. The aim is to test the explanation process of the crosscutting theory applied to the political and social situations in Belgium and Switzerland and furthermore to examine potential conflicts in pluralistic states. Our main questionis: How can the crosscutting cleavages theory explain the different outcomes ofsocial coexistence, even with the states numerous similarities? We have examined the two federal states through their social divisions of language, region, religion and socio-economy. Our findings show that both Belgium and Switzerland possess divisions in the above mentioned variables, which in most cases are cumulative structured.

Automatic milking systems (AMS) are part of a growing trend in Sweden and the number of milk-producing farms is decreasing rapidly. One main reason for the AMS is its ability to facilitate work for the farmer. The effects of introduction prior to calving have not been documented earlier and farmers are not in agreement, however they seldom see a problem with the introduction. The aim of this report is to find differences between two groups of heifers, where one group is trained i.e. introduced to the AMS before calving and the other group is introduced after calving.

Syftet med denna studie var att jämföra ensamstående och gifta/samboende mammors syn på arbetsliv, familjeliv och hushåll samt konflikterna mellan dessa. En enkät lämnades till kvinnor på två förskolor och mailades även till en grupp deltagare, varav 64 svarade. Resultatet visade signifikanta skillnader mellan grupperna; ensamstående mammor upplevde större konflikter angående de nämnda områdena än gifta/samboende mammor. Resultatet visade även att ju sämre upplevd ekonomi, desto större konflikter gällande dessa områden. Upplevd ekonomi visade sig vara en viktigare faktor än civilståndet.