Background: The basis for a price valuation of a company is Dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

Is accountability possible in global environmental governance? The purpose ofthis thesis is to examine if accountability is possible in global environmental governance. From an accountability perspective the thesis tries to illuminate global environmental governance. An investigation about the conceptaccountability is made and the thesis also illuminates the possible problems that exist in global environmental governance which exist of such a large amounts of different and often private actors. By investigating and examine the concept of accountability from different aspects and by using Global Compact as a example of global environmental governance the thesis try to answer if accountability actually exist in global environmental governance and in what way it is possible to demand accountability.

Children who are exposed to crime are a delicate issue. The purpose of this study was to describe and analyze children's narratives in the juridical process. Our primary questions focused on how adults could help children to express their experiences and what kind of elements imposed the narrative. How is the narrative structured? How does the court evaluate children's testimonies? What increases the credibility of a child's testimony? Our theoretical standpoints are derived from: the narrative perspective, theory of communication, and theory of evaluation.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more Dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

The species in the genus bumblebees (Bombus) are important pollinators. In the world there are 250 bumblebee species and there are 34 species in Norway. The purpose of this study is 1) to assess changes in the species composition of bumblebees in twenty different places in Norway that have been inventoried first one time between 1939-1960 and the second time in 2012, and 2) to relate species richness and distributions to current landscape composition with the aid of orthophotos. In this study, I have used regression analyzes on the different bumblebee species that were present or absent at the inventory, using the premises of the following variables: low or high altitude, latitude, longitude and seven different types of land use (farmland, building/plots, open land/pasture, forest, wetland and open or snow-covered ground above the tree line) to see if there was any relationship between each species and the different variables. I have not analyzed what the landscape looked like at the first inventories and therefore we cannot say whether it has changed and if that is why species number has decreased. This would be interesting to study further and to see if there is any relationship between landscape changes and bumblebee?s species decline.

CSR is a far reaching concept and practice, whose popularity and diffusion has increased rapidly in recent years. Research indicates that CSR has made an evolutionary journey from primarily being characterized by reactiveness to develop into a risk minimizing and proactive competitive advantage and should be looked upon as an answer to heightened societal pressure and awareness. Based on a review regarding different relevant theoretical perspectives, this master thesis discusses CSR as a concept and practical matter in relation to various strategically chosen representatives of a selection of professions.Moreover, the data were collected through in-depth semi structured interviews. The findings show that CSR is a contemporary and highly context Dependent phenomenon whose inherent multiplicity brings a distinct aspect of uncertainty to it, in terms of both meaning and practice. And in some parts there is a reluctance to communicate CSR due to a fear of missing out of important aspects.

Background: The early relations are the most important relationship. The child is totally Dependent of caring. A child being neglected during the early years suffers consequences for the rest of their life. Aim: The aim of this study was to find out about the promoting factors for mother and child attachment during the first year. Methods: A literature review was chosen for this study.

Law and regulations regulate the auditors? independence. An auditor should not only be inDependent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

The aim of our research was to investigate if oat is capable of extracting cadmium to such extent that it is usable in decontaminating polluted soils. We grew oat in a hydroponic culture during 28 days in a controlled environment and a total of 30 plants were used. The nutrient solutions were contaminated with cadmium of ten different concentrations after seven days. After harvesting the plants, the roots were separated from the shoots, placed in separate containers and then turned to ashes. The cadmium content was measured three times per sample in an atomic absorption spectrometer.Our results indicate that the ability of oat to extract cadmium from a solution is linearly Dependent of the cadmium concentration of the solution.

This essay examines what happened to soldiers from Urshult in military service of Sweden during the diminished power of the country in the beginning of the eighteen century. Information of interest is taken from the soldiers? age, time of service and other annotations of interest that shows to be helpful when examining their fate.  First off, this study explains Sweden?s situation during this period of time. To get a grasp about the situation, allotment is explained as well as the most important events in the big Nordic war. This study is based on qualitative content analysis and GMRs are used as its main resource of information and consists of empiric analysis.The result of this paper shows that very few soldiers from Urshult were able to return home alive.

Already in 1988, different levels of participation in the election between different districts of big cities in Sweden were noticed. The problem with low political participation in specific areas has almost always been theoretically explained through an individual perspective. This study is therefore focusing on the problem from a contextual perspective. The hypothesis for the study is as follows, in the case of Malmö the level of participation in elections are affected by social environment in which segregation will be the single highest factor. The Dependent variable, participation in the election was tested by the inDependent variables representing social environment; origin, education, gainfully employed and income.

Study objects: JM, Folkhem and ABB.Purpose: The purpose with this study are to examine how the supplier relations are in the construction branch and compare that result with how the supplier relations are for ABB a production company.Theoretical: The theoretical chapter illustrates important and relevant parts of supplier relations, purchasing and supplier strategies to give good overview. The theoretical review will combine information from different fields to consent with the research problem.Method: A case study has been made on three different companies, one of the companies was active in the production industry the other two were active in the construction industry. Data was mainly collected through semi structured interviews on each of the three companies.Conclusions: The size of the company decided which point of view the company had on purchasing, traditional or modern view. All three companies had a centralized purchasing organization but the construction firms were more decentralized than the production company. The reason was that the construction firms were Dependent with more flexibility when every construction project is unique..

The development of five individual pupils? writing abilities, as reported by six of their teachers, is analysed. The thoughts and reflexions inspired by the everyday interaction between the teacher and the pupil suffering from some kind of reading and writing disability are presented. The purpose is to capture what was unique and characteristic in the measures that triggered a positive response in the pupils. Some of the questions answered in this study are: How does the phenomenon of reading and writing disabilities manifest itself in the classroom, and what are the consequences for the individual pupil of the various pedagogical measures available?One conclusion that may be drawn from this study is that there is no cut-and dried method for working with pupils suffering from reading and writing disabilities.

The purpose of this article was to examine how students learn to use the Individual Development Plan (IUP) with written assessments as a tool for learning. The study is conducted according to an ethnographic approach. A total of 20 students, aged 13-14 years, participated. The production of data took place through participating observations, field notes and conversations. A qualitative content analysis was used for data analysis.

The aim of this qualitative study was to explore which inner conceptions about the abused older women the professional social workers had and how they experienced the enconter of an abused old woman in an intimate partner relation. The theoretical background is social construction by Berger and Luckmann. This theory was uset to analyze the transcribed interviews. This study is based on nine interviews with five professionals in social services, three volunteers from the voluntary sector and one social worker who worked in a community based support group for abused older women. The result of this study shows that older women were often abused, by a relative they were Dependent on, in their home.