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.

This rapport examines six Swedish workplace unions, in manufacturing internationalised companies, degree of internationalised trade union work. The report is based on interviews with local shop stewards. All local workplace unions were in some form internationalised. They were placed in three different groups of strategies: Passive, Tactical and Strategic. The Passive union only tried to get information; the Tactical unions were reactive against initiative from company management and used the channels provided of Industrial Relation laws.

The aim of the study has been to find out children?s librarians? views on and management of media that contains topics with a controversial nature and also to find out how this affects the public library as a democratic institution. We have conducted the study by interviewing six children?s librarians. By using Vestheim?s terms value rationality and instrumental rationality, we have been categorizing the answers from our informants and thus identified two different points of view.

A speech-based material that early can assess a child's hearing is needed to provide an indication of a hearing impaired child's language development. Being able to identify and discriminate between different sounds is a requirement for interpreting speech. Hearing assessments that examine speech perception can therefore, unlike, for example, pure tone audiometry, examine a hearing impaired child's perceptual language skills and provide a basis for intervention.The purpose of this work is to evaluate a new auditory material on 3-year-old children. The auditory material is based on the Ling-6-sounds and the main question was which of the sounds in the test were adequate for test of discrimination. Furthermore, it was investigated how the test works with children aged 3:0?3:11 years and how age and gender affect the result.Twenty-four children aged 3:0?3:11 years were tested using a computer based test.

Due to traditional beliefs about biological differences between the sexes, the sex ratio is abnormally uneven in northern parts of India. There is a combination of old methods like female infanticide and new technologies, which make selective abortion possible. The strong practices of dowry transform daughters to economical burdens to their parents. They face mortal danger before, at and after birth. With rapid economical progress and advanced technology, India is a country in progress.

The purpose of this paper is to find out how a few different women with a Roma heritage sees their to succeed possibilities in Sweden.To illustrate these issues has an hermeneutical approach been used. Materials were collected through interviews with Romani women in a municipality in western Sweden. The material created during the interview sessions is based on the five interviewees' interpretations of how they look at their life and the recognition of Roma people.The interview results show that Roma women have gone through various changes linked to school, language, family, work. Young women and their parents have become more aware that education is an important capital to invest in, in order to later obtain a good job and future. When it comes to school the results show that Roma children have become better at reading but there is still some Roma children who do not attend school, even though there is their native language, Romani, in many schools.

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

The Swedish school system?s curriculum states that some of the schools goals are to; help to develop pupils? sense of belonging, solidarity and responsibility for people outside the restricted group, combat discrimination and degrading treatment of individuals or groups and to show respect for individuals. (Lgr 11). Eriksson and other authors in School ? an arena for bullying (2002) refer to the professor and psychologist Dan Olweus, who points out that bullying can develop serious consequences for the bullied one.

The aim of the study was to illustrate how care managers reflect and act in regards to self-determination and integrity when caring for residents over 65 years old who have a dementia diagnosis. Our main questions dealt with how care managers handle the right to self-determination and integrity when a person has dementia, to which extent the care managers listen to the person with dementia and how the care managers look upon the residents with dementia?s ability of self-determination. To find the answers to our questions, we interviewed ten care managers within the elderly care in Gothenburg, Sweden. We used qualitative interviews based on a semi-structured interview guide.

This thesis compares different justifications of human rights with the philosophy of Axel Hägerström. Hägerström´s philosophy uses a strict logic and discards the notion of the existence of absolute values and moral right and wrong. The justifications that are examined are those of Robert Nozick, Alan Gewirth and the postmodern view. Nozick emanates from arguments of natural law, which is rejected by Hägerström as metaphysics. Gewirths logical justification emanates in part from moral arguments and hence differentiates from Hägerström, but it can be used for constructing a practical application of Hägerström's philosophy and thereby motivate a legislation relating to human rights.

This thesis compares political participation by the public through the Swedish Parliamentary Ombudsman (PO) and the German Petitions Committee of the Bundestag (PC). Through studies of literature and statistics I examine how citizens can participate through the institutions, how frequently they do and the likelihood of sparking a debate while participating.Using media theories as well as theories of participatory and representative democracy I study how citizens can use these institutions for purposes of control and proposition.Both institutions deal with complaints but the PC also deals with propositions for legislation, making the institution more versatile. The PO deals with more cases than the PC and has more far-reaching competences and areas of inspection, although neither institution has binding decisions. Thus the direct advantage for citizens using the institutions is the chance of reaching out to media and the public through freedom of information laws and the German online petition forum.The PC to a larger extent fits the representative model while the PO in some respects is more a legal than a political institution, being managed by lawyers instead of MPs. Neither institution meets the ideals of participatory politics although the German official petition is closer to it..

Introduction: The relationship between depression and stigma is known to cause suffering among the depressed population. Depression is also one of the most common diagnoses in the world. Stigma caused by society leads to people being divided into groups which in term results in a general loss of status and discrimination. Aim: To identify the stigma of depression and its impact on help-seeking behaviour and to identify the underlying attitudes. Method: We chose to make a literature review to explore and compile the current research on the subject.

The aim of the study is to describe social workers discretion when it comes to the relation between children placed away from home and their biological parents.The study describes how the social worker designs the contacts with the biological parents, for instance the extension for the actual meeting. The results are based on six interviews conducted with social workers who work with foster children. They have responded to questions related to the contact between children and their biological parent. The questions are based on eight vignettes. The contents of the vignettes show different conditions that affect the contact, for example age and foster care attitudes The results of the study have been compared to other previous research in discretion of the social worker and contacts between children and their biological parents.In summary the study shows that there is  high degree of independence for the social workers designing their work and that their level of discretion.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

The aim of this study was to examine the possibilities to enter the regular labour market for pupils and young adults with intellectual disabilities. The method used is tape-recorded qualitative interviews with; Two pupils with intellectual disabilities, studying the last year at a special school. Two young adults with intellectual disabilities, former pupils at a special school and at the moment in search of work at a Public Employment Service office for young adults with disabilities. Furthermore were interviews made with two professionals, one student counsellor at a special school and one representative at a Public Employment Service office for young adults with disabilities. For analysing the empirical data, Iris Marion Young's theory about Five Faces of Oppression, Crip theory and Dalrymple and Burkes theory about empowerment was used.