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.

The subject of motivation and feedback is something that the literature regarding management treats as significant. Therefore we have investigated how managers work with feedback in motivational and development purposes within union companies in Gothenburg. According to the existing theory it is important that feedback is given correctly and with relevant content, and thus affect both the recipient's own development and the growth of the business. Earlier authors also discuss the complexity of feedback that it is important to consider all of the surrounding aspects, and that it is important to be aware that there is no single approach that can be directly applied on all types of organizations.To investigate how the managers within the union companies motivate their employers without access to monetary incentive, we conducted a qualitative study with in-depth interviews with four respondents. The respondents were decision makers at their respective union company with the roles as CEO or deputy CEO.

The purpose of this thesis is to create a greater understanding of relationships and networks on regulated markets. This includes what the climate are like on such a market and how different aspects within relationships and networks are affected by regulations. By the use of a deductive approach, a qualitative study was performed. This was carried out by interviewing different actors on the Swedish market of alcoholicbeverages. The theoretical framework includes relationship quality, consisting of power and dependence, cooperation,adaptation and trust.

[Abstract: This study examines the observed difference between Swedish and foreign owners when it comes to nominating committee participation. The background to the study is that foreign owners seem to participate in Swedish nominating committees to a lesser extent than their Swedish counterparts. The focus is on institutional owners and the companies studied are all listed companies who follow the Swedish code of corporate governance. Particular attention is paid to perceived differences in behavior that can be explained using the common corporate governance related theories of Exit, Voice and Loyalty as well as Agency Theory. These explanations are chiefly related to differences in attitudes regarding insider information, different knowledge levels regarding the purpose and workings of nominating committees of the Swedish kind as well as differences due to home market biases.].

Overweight and obesity among children and adolescents is increasing. Diseases which earlier occurred exclusively among adults are now also observed among children. There is an urgent need for new treatments that can change this negative trend. The aim of this study was to describe existing treatments for obesity among children in the age of 6-12 and the effect of those treatments. This descriptive literature study is based on 17 research articles published between 2000 and 2007 from different parts in the world.

The aim of this study is to go into depth and analyze the identity ?immigrant? (invandrare) and how it is constituted in Dagens Nyheter, Svenska Dagbladet and Sydsvenska Dagbladet. An investigation (SOU 2006:21) by Swedish authorities concludes that immigrants are portrayed in an unfavorable way in Swedish media, whilst Gunnar Sandelin in a debate article in Sweden?s biggest morning newspaper (Dagens Nyheter) meant that Swedish media lies about immigrants, creating an image of them that is too favorable that is not in touch with reality. This gives this thesis momentum to further investigate the identity immigrants are given in Swedish media.The theory and method used in this thesis is Laclau?s and Mouffe?s discourse theory.

In 2011, I and fellow student at Gotland University created a multimedia game. To fit the time constraints a ?vertical slice? was created. This means a small sample of the game is taken which allows the user to understand how the game works, and at the same time, get a visual demonstration of how the game is designed. The goal of the project was to create a narrative for stadium games in which the backstory is told as players interact with their surroundings.

Our essay is about children's exercise of power, oppression or domination in games or when playing on school grounds with one and other. We thought it would be interesting to look into how children in preschool and up to the fifth grade use power acts respective power plays in leisure-time. During four days we visited two different after-school center and carried out observations of children during the school day and later inside the recreation centers during leisure activities. In order to analyze our empirical material in relation to power, we have used Magnus Hörnqvist (2012) interpretation of Michel Foucault's theory of power - Another Foucault. We have also used Åsa Bartholdsson (2008) thesis about The regular exercise of power regime ? about normality and power in school.

The study presented here is about how to make the special needs user who has a profound intellectual disability and additional disabilities more involved in their implementation plan. Based on a life story interview the study aims at analyzing perceptions of procedures to enhance special needs users? influence. The method used in this study was a qualitative research approach as an overall approach in order to use a narrative method where life history is the method. The focus has been to study a part of an individual life history - a specific domain in the life of the interviewee?s working career.

This study investigates the relation between cyberbullying and traditional bullying (in school). In previous research it has been argued that one should separate cyberbullying and traditional bullying both in definitional and measurements issues. However, in Swedish school, there are no marked differences between the two forms of bullying, teachers are responsible to prevent them both. The research is based on 3925 students in years 3-9 (1950 girls and 1975 boys) in 19 schools in the Gothenburg region and two from the Stockholm region. The students have taken a digital survey at school, regarding both traditional and cyber bullying.

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

Husqvarna is a world leading producer of chainsaws with a well-established brand name. Husqvarna now has an interest in investigating the possibiltiy to expand their production of chains and guide bars to include cutting equipment for timber-harvesters.This project is a technical study which aims to answer questions about cutting equipment for timber-harvesters that have been decided in cooperation with Husqvarna. The questions have mainly been focused on forces, cutting speeds, service and maintenance -as well as general questions regarding the size of the Swedish market.Two methods have been applied to answer the questions. Interviews with retailers of harvesters, producers of harvester heads and harvester drivers.The main findings in this project show that there is a relatively small selection of harvester chains on the Swedish market. In contrast to the selection of harvester chains the selection of guide bars is quite large.

To render outdoor scenes with lots of vegetation in real time is a big challenge. This problem has important applications in the areas of visualization and simulation. Some progress has been made the last years, but a previously unsolved difficulty has been to combine high rendering quality with abundant variation in scenes. I present a method to mathematically generate and render vegetation in real time, with implementation in the scene graph Gizmo3D. The most important quality of the method is its ability to render scenes with many unique specimens with very low aliasing.

Delaktighet är ett multidimensionellt fenomen som gynnas av ett flertal faktorer, främst positiva personegenskaper och underlättande faktorer i miljön. Syftet med studien var att undersöka hur vårdare på en gruppbostad för vuxna personer med lindrig utvecklingsstörning uppfattar samt menar sig skapa förutsättningar för brukarnas delaktighet i fritid, mathållning, städ/tvätt och ekonomi. Studien genomfördes med hjälp av 6 individuella intervjuer med halvstrukturerade frågor. Resultatet visade att vårdarna uppfattar brukarnas delaktighet i sin fritid som stor, då självbestämmandet och engagemanget är stort. I mathållningen har brukarna självbestämmande, men de väljer att inte vara delaktiga.

Tidigare forskning belyser den påfrestande tid nyutexaminerade sjuksköterskor befinner sig i under inträdet till den nya yrkesrollen. Studiens syfte var att genom intervju undersöka nyutexaminerade sjuksköterskors upplevelser av sin första introduktion. Nio sjuksköterskor deltog i studien. Under introduktionen sker ett rollbyte från student till legitimerad sjuksköterska med tillhörande ansvar. Rollbytet skapar stress och osäkerhet vilket leder till ett stort behov av stöd och samtal.