Tidigare forskning visar att resultatmanipulering i form av big bath fo?rekommer vid omstruktureringar av fo?retagens ledning. Det inneba?r att ledningen pa?verkar resultatet negativt genom att realisera stora enga?ngskostnader. I och med info?randet av redovisningsstandarderna IFRS 3 och IAS 36 ga?llande nedskrivningspro?vning av goodwill kan va?rderingens flexibilitet anva?ndas i egenintresse som ett verktyg fo?r big bath.

The purpose of this thesis is to carry out a qualitative study of the perceptions of language teachers as to their role in the teaching of values and morals to pupils. Five language teachers have been interviewed about their perceptions of how values are taught and their role therein. The interviews serve to investigate the reality of teaching values to pupils in a Swedish secondary school and the work involved in this on-going process, this being with a view to having a better understanding of just how important a role the teaching of values plays in the daily working life of a teacher. Terms such as fundamental values and morals can be difficult to define as they are highly personal and can differ from person to person depending on one?s background, experiences and family circumstances, for example.

The public administration and its officials have a number of values which they have to relate to in their work. The values are a set of democratic and economic values.This study?s purpose is to examine how the officials at the National Insurance Office in Sweden give priority to these values. The study is performed by interviews with officials at two insurance offices.The study shows that the officials in a high degree value the democratic values legal security and public ethics. In turn they experience that productivity, which is an economic value, is being promoted in a high degree from the management.

Diagnosis means detection and isolation of faults. A model based diagnosis system is built on a mathematical model of the system. The difficulty when constructing the diagnosis system depends om how the model is formulated. In this report, a method is described that rewrites the model on such a form that the construction of the diagnosis algoritm is easy. The model is transformed by two state space transformations and the result will be a system on state space form where one part of the system becomes easy to supervise.

The aim of this thesis is to look for signs of students? understanding of algebra by studying how they make the transition from arithmetic to algebra. Students in an Upper Secondary class on the Natural Science program and Science and Technology program were given a questionnaire with a number of algebraic problems of different levels of difficulty. Especially important for the study was that students leave comments and explanations of how they solved the problems. According to earlier research, transitions are the most critical steps in problem solving.

Denna studie undersökte den egalitära normens inverkan på vita personers korrigering av sina fördomar, mot den egna etniska gruppen samt andra etniska grupper. Korrigeringen studerades genom manipulation, då deltagarna dels uppmanades att fokusera på en in- eller utgrupp samt tänka på hur stereotyper påverkar våra bedömningar av andra människor. I undersökningen deltog 108 vita män och kvinnor. Deltagarna tilldelades en enkät med två fördomstester, där deltagarna fick se foton av personer med olika kön och etnicitet, för att sedan skatta deras personlighetsegenskaper. Hypoteserna att vita personer värderar den vita ingruppen lägre och andra etniska utgrupper högre, när de påminns om egalitetsnormen, kunde inte bekräftas i denna studie.

Inom den teoretiska filosofin så finns det ett antal klassiska texter och argument som de flesta förr eller senare kommer i kontakt med. En av dessa texter är den uppsats medtiteln Time som John McTaggart Ellis McTaggart fick publicerad 1908. Uppsatsen är ett försök att övertyga läsaren om tidens beskaffenhet, för att senare konstatera att det ärsjälvmotsägande att påstå att någonting skulle ha egenskapen att finnas i tiden. McTaggarts egen slutsats, att tiden inte existerar, är en ståndpunkt som är som gjord för att skapa debatt och debatt kring texten har det blivit..

En kvalitativ socialpsykologisk uppsats med syfte att belysa betydelsen av gemenskap och detsociala i missbrukares process av tillfrisknande. Det empiriska materialet grundas i tio nyktramissbrukares livsberättelser, med vilka vi kommit i kontakt med genom organisationen VågaVa. Parallellt med vårt huvudsyfte vill vi också spegla denna stödorganisation. Den övergripande analytiska ramen diskuterar social aktivitet, etik, gemenskap i förhållande till kampen mot missbruket, vi lyfter även fram vikten av stöd- och samtalsgrupperna Nyktra Narkomaner och 12-stegsprogrammet. Teorierna som appliceras på materialet är R.

Bakgrund: Anorexia nervosa är en störning som kännetecknas som avsiktlig viktnedgång, framkallad och vidmakthållen av patienten själv. Dessa patienter saknar sjukdomsinsikt vilket förvärrar relationen mellan dem och vårdpersonalen. Sjukdomen har tre olika faser i utvecklingen och drabbar främst flickor i åldrarna 12-20 år. Syftet: Syftet med studien var att belysa hur kvinnor med anorexia nervosa upplever mötet med vårdpersonalen. Metod: En litteraturstudie som baserades på tre självbiografiska böcker utfördes.

The research done in the field of product completeness/incompleteness is limited. The lack of research causes a knowledge gap in the retailing industry, concerning the actual effects on consumer choice, as well as on the overall store evaluation. This report tests the current theories of the subject, and also further aim to explore the effects of completeness/incompleteness on consumer's product choice. The results display an inconsistent effect on consumer's product choice when the completeness/incompleteness in a grocery store is tested. Some products benefit by being incomplete, while others show no such effect.

Can we harm future people? According to our commonly used contractarian theories, it seems we cannot. This is because our actions of today not only influence what they are supposed to influence, but also who mates with whom and when, and thus which particular persons will ever live in the future. Had we not performed a particular action, the future people born as a result of that same action, would not have been born. It therefore seems they cannot reasonably reject our actions.

The work as a personal assistant is sometimes associated with certain problems. Studies have shown that personal assistants often experience indistinct rules and roles concerning what should or should not be included in their duties. This study was undertaken to evaluate problems associated with the profession as a personal assistant, how widespread they are and how they are dealt with. Specifically, the study evaluates if the personal assistants have to do duties that they consider they are not assigned to do. Different roles (formal as informal) are also discussed which may be of current interest in this study, but also how we see people on basis of ethics and moral.

The work as a personal assistant is sometimes associated with certain problems. Studies have shown that personal assistants often experience indistinct rules and roles concerning what should or should not be included in their duties. This study was undertaken to evaluate problems associated with the profession as a personal assistant, how widespread they are and how they are dealt with. Specifically, the study evaluates if the personal assistants have to do duties that they consider they are not assigned to do. Different roles (formal as informal) are also discussed which may be of current interest in this study, but also how we see people on basis of ethics and moral.

In a global context the traditional democratic process is facing new challenges. Scholars are talking about a transition from government to governance, where local and regional networks as well as international collaboration are an important part in how regional policy is produced and implemented. In this paper the processes in regional projects funded by the European Union are considered, and related to the traditional democratic process. The study has been fulfilled through informant interviews with representatives from four EU-projects. The interviews are supplemented by a qualitative text analysis of current statutes.

The aim of this study was to investigate the intraoperative surgical stress response in dogs undergoing ovariohysterectomy and to compare acepromazine and medetomidine as premedications. 15 dogs diagnosed with pyometra were used in this study. Blood pressure and heart rate were used as parameters to measure surgical stress response. The surgery was divided into four phases. Phase 0 was the period 10 minutes before the skin incision, phase 1 was skin incision and opening of abdomen, phase 2 was manipulation of uterine horns, ligation and transection of mesovarium and phase 3 was ligation of cervix, removal of organs and closing the abdomen. The results showed that phase 2 was the most intense phase of surgical stress, regardless of which premedication the dogs received. When acepromazine and medetomidine were compared the results showed that within phase 3, all dogs that were given medetomidine had higher blood pressure compared to dogs that were given acepromazine. The dogs that were given acepromazine had higher heart rate than the dogs that were given medetomidine in phase 0, phase 2 and phase 3. .