The aim of the present paper was to see why a recommended course of action is not always followed in the way it is supposed to. The paper deals with a new method (SFA-metoden) used by The Social Insurance Agency in working with sick-listed people. Aspects that are elaborated on are local effects of the method at its introduction, case managers work conditions, and control of the implementation of the method. Two different methods of investigation have been employed. On the one hand, previous reports on the method have been analysed, and, on the other hand, two focus groups interviews, one consisting of case managers´ working with the method, and one constituted by their supervisors have been carried out.The results have been analysed in accordance with, on the one hand, the theory of street level bureaucrats and, on the other hand, certain concepts applied in the new institutionalism.

AbstractThis research is about pre-school children?s conceptions of the river and the water environment. The aim of this study was to apply a new teaching method based on the outside learning, as well as to test the method and see if it works, i.e. if children get more knowledge this way compared to ordinary methods like teaching in the class-room which involves showing pictures and discussion of them.The main questions in this study were how children get new knowledge through outside learning and how effective this learning method is, i.e. how much they noticed and learned about the river and the water environment as a result of that outside observation.

AimThe overall aim of this study has been to gain knowledge about what characterize upper secondary school students participating in the subject course physical education and health (PEH). To investigate this, the following questions are formulated:What motivates the students to attend PEH?How do the students experience teaching?What influences the students' opinions of the subject?MethodWe conducted a qualitative study using interview as method. Six students, from year 2; three girls and three boys, from different studying programs at an upper secondary school in the region of Mälardalen were interviewed. The students had been recommended and asked to participate by their teachers in PEH.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Purpose: The purpose with this paper is to get a deeper understanding for prizes and awards as a marketing tool and phenomena. Further we want companies/organizations that use this should be able to make better decisions concerning marketing towards students. Maybe they will get better results on the basis of our investigations. Method: We used the qualitative method when we did the interview that was also non-standardized. The survey was quantitative, and the case study comprises both qualitative and quantitative method.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

The aim of the study is to elucidate how teachers in middle school work with reading literature aloud and their attitudes to their working methods. The research questions concern how the teachers work before, during and after the reading aloud, and also the advantages the teachers find in their method and the obstacles they discover in the work of reading aloud. A qualitative method was used for the study, applying semi-structured interviews. The selection consists of two teachers who have worked in the profession for 23?24 years (Teachers Andersson and Bergström) and two who have worked as teachers for 3?4 years (Teachers Cederqvist and Davidsson).

The purpose of this Master?s thesis is to examine what role the new city library in Halmstad has for its users. The questions posed in this study are: What do the users actually do at the library? What roles are the most significant according to the users? Have the politicians succeeded in their intention of realizing a modern library according to the users? The theoretical starting point is Andersson?s and Skot-Hansen?s theory of four different roles of public libraries. In order to extend the model we added a fifth function; the one of aesthetical experience.

The purpose of this Master?s thesis is to examine what role the new city library in Halmstad has for its users. The questions posed in this study are: What do the users actually do at the library? What roles are the most significant according to the users? Have the politicians succeeded in their intention of realizing a modern library according to the users? The theoretical starting point is Andersson?s and Skot-Hansen?s theory of four different roles of public libraries. In order to extend the model we added a fifth function; the one of aesthetical experience.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

Background: The development of the IT-industry, where new technologies and new services continually arise, has led to new players with different specializations. The increased degree of specialization means that these players need to cooperate with each other in different types of projects.Problem definition: What factors are important in a project to achieve the objectives as quickly as possible? More players should lead to cooperation difficulties, how can you coordinate in the best possible way? Today, it is desirable for all parties in the project to shorten down the lead time.Purpose: The main purpose is to explore the different factors that affects the project's lead time concerning broadband installation. The part purpose, is to analyze and assess the conditions for cooperation between different players in the project for broadband installation and to provide a recommendation.Method: In order to answer the problem definition, the paper is structured around a qualitative approach with interviews to obtain data. Mostly, the used data comes from primary sources with an extension of secondary sources.Theories: Theories that are used in the paper are: Communication Process, Communication Plan, Project Planning & Project Plan, Efficiency through collaboration, Communication in a network.Empiric: Empirical data consists of primary data collected through interviews.Analysis: The analysis is based on the variables from the theoretical frame of reference; Communications, Planning, Interaction & Information.

This thesis deals with tactics for information seeking in electronic databases. An important aspect is knowledge of the relative value of different subject access points. The method used here is literature studies. Nineteen empirical studies are described and analysed with the purpose to compare the relative value of different subject access points. The studies examined compare the relative value of subject access points in relation to each other or in relation to different scientific disciplines.

Previous studies have pointed out the potential risks involved with targeting homosexual consumers by using ads with homosexual imagery in mainstream media. Many of these studies have indicated that there may be drawbacks with exposing heterosexuals to these kinds of advertisements. The purpose of this paper is to investigate whether this is true for all groups of heterosexual consumers. An experimental study was carried out to examine the effects of explicit homosexual imagery on a heterosexual group with a generally positive attitude towards homosexuality. Empirical evidence suggests that homosexual imagery does not elicit any negative reactions among these heterosexual consumers.