Accounting has been critized for being one of the leading factors in the latest financial Crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

För eller senare kommer man som lärare att ställas inför det faktum där man måste hantera en krissituation, där en eller flera barn behöver omsorg. Forskning inom ämnet krishantering är därför ett viktigt hjälpmedel för hur man på bästa sätt stöttar och hjälper barn och vuxna i svåra situationer. Mitt syfte med detta arbete har varit att ta reda på hur man inom skolan arbetar men krishantering för att på så sätt samla kunskap inom ämnet. Denna kunskap är ett viktigt redskap för mig i mitt kommande läraryrke men också för andra som är verksamma inom läraryrket. I min undersökning har jag använt mig av kvalitativa intervjuer och intervjuat två pedagoger och en rektor.

Syftet med denna undersökning är att fastställa konsumenters uppfattning om SAS varumärkesattribut och utröna vilka av dessa som har påverkats av den ekonomiska kris som företaget genomgick under hösten 2012. Metoden utgjordes av en tvåstegsmodell med fokusgrupp som inledande stadie i studien i syfte att ta reda på vilka attribut konsumenter associerar med SAS, samt en enkätundersökning för att ta reda på huruvida det har skett en förändring i uppfattningen om dessa attribut tillhörande SAS. Teoretisk anknytning har tagit utgångspunkt i Aakers (2002) modell för varumärkeskapital samt teorier om attribut och konsumenters uppfattning. Resultatet visar att ingen stor förändring i uppfattningen har skett kring den övergripande uppfattningen om SAS, dock kunde tendenser till förändring i uppfattning anas om ett antal av SAS varumärkesattribut. I undersökningen framkom att lojala kunder hade en mer positiv uppfattning om SAS efter krisen i jämförelse mot icke-lojala kunder, att SASEuroBonusklubbmedlemmar hade en mer positiv uppfattning om SAS efter krisen i jämförelse mot icke-medlemmar, samt att yngre respondenter i högre utsträckning upplevde att deras uppfattning om SAS var mer negativ efter SAS senaste kris jämfört mot äldre..

Purpose:  The purpose of this thesis is to examine how the major car companies have been affected by the global financial Crisis. We would also want to look at how revenues and profits have been affected, and what the consequences have been both within the company and the market in general. It?s also interesting to see how profitability and financial stability has been affected. We had chosen to do a ?before-after? comparison, and we chose to compare the years 2007 and 2009.Boundaries: We have chosen to concentrate on a corporation in the Asian market, more specifically Toyota.

This paper aims to examine how the construction of women with foreign background is visible in the Swedish debate on elder care and ethnicity. The subject is interesting with regard to the existing discriminating conceptions about ethnicity and how the living conditions of immigrant women are med scarce in the Swedish research field. It is also a relevant topic in light of the incipient Crisis of the Swedish eldery care. The examining of how several axes of power interplay to construct the women is rendered possible through an intersectional perspective. This requires of the study to relate to the concept of category, and in this paper I have chosen an intercategorical approach.

The purpose of this study is to examine how risk is perceived by the urban architect's in the region Dalarna, as well as how this is reflected in their everyday work with risk and decision- making according to urban planning. The ambition is also to show how their risk awareness could be improved. The study is written in cooperation with Länsstyrelsen Dalarna as a part of their regional long-term goal to improve the region's proactive risk' and Crisis management. The study is based upon 12 semi-structured interviews with local urban architects conducted during the summer and autumn 2007. The result shows that some architects are motivated for working with risk and think that risk awareness should be integrated in their everyday work, while others are not motivated and think that risk is more of a passing trend.

Mobbning i arbetslivet är ett dolt problem som alltid funnits på arbetsplatser i Sverige. Vuxenmobbning handlar om psykiskt våld och upprepade kränkningar som skadar människor och leder till utfrysning, utslagning och isolering. Syftet med studien är att öka förståelsen och kunskapen kring mobbningsproblematiken på arbetsplatsen och dess konsekvenser. Syftet är också att ta reda på vilka rättsliga möjligheter och begränsningar det finns att vidta, samt vilka förebyggande strategier som forskning och utredningar föreslår. Materialet består av fyra domstolsbeslut kring mobbning i arbetslivet.

The purpose of this paper is to examine how LKAB are portrayed in the newspaper Dagens Nyheter (DN). The methods that were used were: Critical Discourse Analysis (CDA) combined with Critical Linguistic Analysis. These were used since they help to reveal the structures and unconscious meaning and power of word. It gives the tools to see how authority, power and meaning of words are constructed during social practice of the way they are used. To complement the method the theories that?s used are discourse analysis since CDA is both a method and a theory.

Bakgrund: En fungerande sjukvård kräver att sjuksköterskor arbetar obekväma arbetstider, övervägande del utav yrkeskåren arbetar även skift. Tidigare studier visar att skiftarbete kan bidra till att individens naturliga dygnsrytm rubbas och att sömnen kan bli lidande. Dessa två faktorer kan leda till ett ökat stresspåslag hos skiftarbetande individer, dock finns tvetydiga studier.Syfte: Att undersöka hur skiftarbetande sjuksköterskor skattade stressrelaterade symtom.Metod: En enkätundersökning genomfördes bland skiftarbetande sjuksköterskor inom ett landsting i södra Sverige. Självskattningsformuläret som användes för att mäta stressrelaterade symtom var Stress and Crisis Inventory -93.Resultat: Studiens deltagare representerades utav 86 skiftarbetande sjuksköterskor. Utav deltagarna uppgav 85 % att de i någon grad stördes utav en allmän trötthetskänsla och 69 % uttryckte att de besvärades utav sömnsvårigheter.

The Mobile phone has contributed to massive changes in the way that human beings communicate with each other and is a part of society?s globalization. Opinions differ in the area of user interface where some feel that mobile phones exclude users such as senior citizens or users with an intellectual or a physical disability.Universal Design ??design for all?, is a vision that intends to bring about settings, products and services that suits as many people as possible irrespective of an individual?s needs and prospects. The criteria for ?design for all? are among other things flexibility, user friendliness, comprehensibility and a high tolerance for mistakes.The purpose of this essay was to investigate the mobile phones graphic user-interface from the theory of a universal design.

In this thesis, I enquire into how the USA ? our world?s wealthiest and most powerful nation ?  and its federal government has dealt with two of its most severe natural disasters: the drought and dust storms that plagued the Great Plains during the 1930?s, i.e. the Dust Bowl, and Hurricane Katrina, which made landfall in late August 2005. I attempt to identify differences and similarities and analyze if and, in that case, how the hegemonic politico-economic paradigm affected the federal management of these crises. This comparison is made relevant by the fact that two differing paradigms were at play during these events. In the thirties, President Franklin D. Roosevelt launched his ?New Deal?, a series of counter cyclical measures in line with the Keynesian school of economics, as a response to the overwhelming economic depression as well as the raging drought.

The aim of this paper is exploring questions regarding the problem of absenteeism among high-school students in Sweden. Fifteen students attending an urban high-school have been interviewed about their views and experiences of absenteeism. The author analyzes the students? answers by taking into account two different sociological approaches which give two different explanations about the way young people experience and estimate education. The French sociologist Bourdieu theorized that differences in cultural capital influence the permanent internalization of patterns of thought and behavior.

As of today, securitization is an established product on the capital market. The first transaction was made in the US in the 1970s. Since then the product has been developed and today there are several different structures of the product. Internationally securitization has been used for two reasons. Originally securitization was used to gain capital relief, but since capital requirements such as Basel II were implemented, the usage of securitization changed to more of a funding source.

This essays main focus will be on emergency shelters in disasters, and their understanding in gender awareness, by focusing on the way gender is constructed and seen. This dissertation will examine documents from Australian Red Cross and IASC (Inter Agency Standing Committee) in order to explore how they work with gender and shelter related issues. The objective is to examine and with help from these documents see how gender is constructed. The method and theory is based on Carol Bacchis; What?s the problem represented to be approach? (WPR-approach).

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.