Introduction: First line managers in the public sector, are under a great pressure from both senior management, leadership, politicians and often from a large group of employees. Few studies have been made on the first-linemanagers psychosocial work environment, even though in the studies found that the manager affects their employees work environment.Aim: How first line managers in municipal elderly describes the psychosocial work environment on the basis of demand-control - support model.Methods: The study was conducted through individual interviews with six first line managers. Respondents were recruited through a strategic selection in a medium-sized municipality in Västernorrland. The interviews were conducted using an interview guide. Qualitative content analysis with an deductive approach was used as a method of interpretation of the results.Results: First line managers point out the Difficulty in balancing the requirements and several managers also mentioned the importance of having clear role descriptions and objectives.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The Difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

This Masters thesis in Library and Information Science has the title The New Information Desks at Malmö Public Library . During the rebuilding of the library in Malmö a new information desk was developed. This desk differs to a great extent from conventional information desks used in libraries. The information desk is triangular with rounded edges which allows the librarian and the user of the library to work side by side without any physical barriers. The aim of this thesis is to explore the requirements for the information desks formulated by the library and how they are perceived by the librarians and the users of the library.

This thesis primarily includes a study on whether companies can develop a mathematical activity that supports students' motivation in mathematics. The work was done together with Midroc Electro, a company that pays attention to the Difficulty of recruiting and therefore was interested in investigating how the business world would be able to contribute.The thesis can be divided into three stages. The first part comprised by a exploration into research on student motivation regarding mathematics as well as numerous interviews with engineers to see how the research findings did fit with Midroc Electros reality. In these studies it became clear that the student who aims for a profession whose education or work requires math belongs to the group of students who primarily manage their studies in mathematics, that is, those that have the greatest motivation to work hard and complete their studies.Research information and interviews were compared and resulted in the thesis second part, Midroc Challenge. An activity where students primarily came to learn about the engineering profession and secondly how mathematics can be used in the engineering profession.

In this bachelor thesis we have used a case study to examine the potential opportunities and obstacles an organization may have to internally implement a code of conduct with regard to the environmental guidelines. To succeed with the implementation of codes of conduct, companies need to ensure that what is provided to be implemented do this according to scheduled time targets, but also that is to be implemented in the organization actually is what is intended to be implemented, and that those that are involved in the implementation will be satisfied with result, this is because it is the employees who will follow the guidelines contained in the Code. Heide & Grönhaug (2002) argues that lack of communication is the main reason why the implementation in the business strategies fails. In this case study we have used primary data from interviews in the case company as well as secondary data from earlier research and information from the case company itself to develop our conclusions. The case study shows that the existing environmental awareness in an organization often is founded in common sense about how to act.

Difficult calvings and stillborn calves are costly for the producer and lowering these frequencies can decrease the costs for the dairy operation. Each calving in the herd is registered by the farmer and stored in a central database. The information is used to monitor the level of calving-difficulties and stillborn calves in the herd and nationally. Monitoring of these registrations is important to detect possible changes. Breeding-value prediction for calving traits is based on the calving information in the database.

The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the assessment.After analysis of the conditions, it is established that they are deemed to cause major difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.By reason of the Difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

The purpose of this thesis is to examine whether the teacher's background affect students' approach to mathematics teaching. Characteristically, in Sweden today is that mathematics is perceived as difficult subject and that the number of foreign teachers has increased. The study examines a phenomenon which the relationship between the teacher's language accent and substance difficulties.The method used for data collection is questionnaires, in order to investigate the phenomenon as the relationship between the teacher's accent and substance difficulties.The investigation has been carried out based on the students' point of view, both secondary and primary school pupils. What difficulties have arisen in teaching?  What is the biggest obstacle to achieve the goals of mathematics, to understand the teacher's language accent first in order to understand the subject, or that mathematics is difficult in itself to be understood as a substance.The result clearly shows that the teacher's accent does not affect teaching and students' view of mathematics as a subject.

The aim of this paper is to investigate how well information and communication technology (ICT) is implemented in the new teacher training program in the subject of Swedish and how this is presented in the applications for examination licence to the National Swedish Agency for Higher Education. This is an interesting field of study, since ICT has been selected, by an investigation chosen by the government to be one of four overall perspectives that are supposed to permeate the teacher training program. There have been several difficulties involved in this project of which one has been the extent of the material.  27 applications and all curriculums in the subject of Swedish belonging to them have been examined. Another Difficulty was that the applications and the curriculums are written by different persons under different conditions such as time and resources.

In view of the Difficulty of recruiting staff to care profession and in terms of the increasing need to find ways of ensuring a good language level in the profession, have an interest in language tests been revealed. The purpose of this paper is therefore to highlight the use of language tests for admission to the care courses for adults in Värmland. What provided This is a survey of the prevalence and an examination of the validity of the test. The issue that this study assumed is: How is language test in connection with admission to the certified health and social care courses for adults in Värmland? How well correlates intent of the use of the language test with the test's validity and reliability?The methods used to seek answers to these questions has been a combination of questionnaires and experiments.

The difficullty to distinguish between sheep and goats is a well-known problem in archaeology and osteology. Distinguishing sheep and goats in archaeological animal remains takes time and time is often limited for osteologists. Because of this Difficulty osteologists and archaeozoologists often use the term sheep/goat or ?ovicaprids? in their analytical reports. But even if the term sheep/goat comprise both species, this is often not the case when archaeologists and osteologists interpret and present archaeological findings.

Foreign aid is a very debated and controversial topic. The most recent studies have focused more on GDP growth and foreign aid correlation, however not much of the debate has focused on what kind of foreign aid should be given. The most common foreign aid is budget support, often a bilateral funds transfer between two countries. This kind of foreign aid can be both conditional and unconditional from the donors? perspective.

In view of the Difficulty of recruiting staff to care profession and in terms of the increasing need to find ways of ensuring a good language level in the profession, have an interest in language tests been revealed. The purpose of this paper is therefore to highlight the use of language tests for admission to the care courses for adults in Värmland. What provided This is a survey of the prevalence and an examination of the validity of the test. The issue that this study assumed is: How is language test in connection with admission to the certified health and social care courses for adults in Värmland? How well correlates intent of the use of the language test with the test's validity and reliability?The methods used to seek answers to these questions has been a combination of questionnaires and experiments.