Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Background: Sweden is one of many countries which have a long history of immigration during the past decades. Each yearSweden receives numerous immigrants from different parts of the world, which has madeSweden to a multi-culture country.Aim: The aim was to describe nurses? experiences of encounters with patients from different cultures.Method: A literature-based study based on qualitative research, nine scientific articles were performed.Result: The analysis of the data resulted in four themes such as; insufficient communication, family members as a link to the patient, unfamiliar situation, and attentive to the patients? vulnerability with seven subthemes.Conclusion: For a well functioning encounter between nurse and patient from different cultures, a prerequisite is that the nurses establish a relationship based on good communication with the patient and relatives. This can prevent inequality, suffering based on lack of nursing, violation and misunderstandings..

The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.

Problem. Sponsorship has increased continuously during the 21st century, however, at the same time the public interest of traditional promotion has been diminishing. The meaning of sponsorship is a very diffuse and therefore the concept needs to be investigated. Due to the multitude of sponsorship and its impreciseness about its financial value, it is difficult to evaluate sponsorship for companies, especially when there is a difficulty in choosing a decent method for evaluation.Purpose. The purpose of this thesis is to investigate the concept of sponsorship, motives for sponsorship and evaluation of sponsorship according to the theory and give empirical examples of how these areas are being managed by companies.Method.

I uppsatsen analyseras den amerikanska redigeringen av Elvis Presleys satellitsända tv-konsert ?Aloha from Hawaii? (Marty Pasetta, 1973) stilistiskt och kontextuellt. Syftet är att utreda huruvida sändningen enbart hade underhållningsmässiga motiv eller om man även kan se den som amerikansk, kulturimperialistisk propaganda. Teoretiska utgångspunkter är främst Daniel Dayans och Elihu Katzs forskning om media events och David Ludvigssons teorier om produktionsfaktorer inom dokumentärfilm. Även P.

AbstractThis essay aims to problematize and illuminate the connection between special-education and nature-based activities. With a theoretical ground that is based upon a sociocultural perspective I consider the information from the field. Through a qualitative and critical perspective I performed individual interviews with five pupils from the sixth school-year in the Swedish elementary-school. I also performed Focus-group interviews with two educators and three teachers in the same school-form. By a Hermeneutical working-method I have found out that the informants in my survey have a common experience that activities performed in nature has a positive effect on learning.

Syftet med denna undersökning är bidra med förklaringar till varför upplevdaljudkvalitetsskillnader kan uppstå mellan olika akters framträdanden vid event och festivalertrots att de använder samma utrustning och är i samma lokal och att förklaringarna ska utgöraen kunskapskälla för dem som eftersträvar en god ljudkvalité vid liveframträdanden.De metoder som har används är fallstudie, webbenkät, intervjuer och egen observation.Webbenkäten användes på Dreamhack Winter 2014 där en grupp undersökningsdeltagaresvarade på frågor om två olika DJ-akter på scenen i D-hallen, Elmia. Fem personer deltogsom intervjupersoner: scenansvarig från Dreamhack, tre ljudtekniker ifrån olika ställen iSverige och en person som jobbar med ljudteknisk konsultation och ljudmätning. Samtligaintervjuer genomfördes via mail. Intervjuerna eftersträvade att ge kunskap om dessa personersfunderingar kring ljudkvalitetsproblemet och scenansvarig svarade på frågor om scenen påDreamhack. En observation av upplevd ljudkvalitet och ljudteknikernas arbetssättgenomfördes av mig själv på Dreamhack Winter 2014.Resultatet från såväl enkätundersökningen som den egna observationen visar att inga storaupplevda skillnader fanns mellan de två akterna på Dreamhack Winter 2014.

The purpose of this paper is to examine whether the sentences handed down to young offenders can be considered fair. We wanted to take an in-depth look at the penalties to understand how they work. To clarify our purpose, we used the following questions: How does organizing sanctions work in practice? What support services are offered to the young? What can be done to ensure sentences are as favorable as possible for young people? The empirical material is based on qualitative semi-structured interviews with six social workers from two different municipalities. We also made use of previous research in the field as a reference tool.

Problem: The corrugated board industry is highly affected by customer uncertainty, various demands and short delivery times. In combination with a complex multi-step production process managers have to be able to identify bottle-necks and gain knowledge and understanding of how different changes in process will affect the production output. <br/><br/>Purpose: The purpose of this master thesis is twofold, (1) to examine applicability of complexity theory through agent-based modelling on a production process (2) to identify improvement areas in order to increase the production output at SKS production site in Eslöv, by modelling and simulating the production process through an agent-based model. <br/><br/>Method: The chosen method of this study is a combination of a case study and a complex system approach. The empirical data was collected through interviews, observation and document studies which were analysed through an agent-based simulation model.

This is a critical discourse analysis of the conformation of the conflict in Goma, Democratic Republic of the Congo, as constructed by Ekot, a news-show on Radio Sweden. The ambition of this bachelor thesis is to examine the production of a Congolese conflict for a Swedish audience and to find out how the construction differences with and without a reporter in the field. To obtain this purpose the narrative is studied as well as the use of voices that define the conflict. The construction of proximity between Swedish audience and the Congolese event and the meaning of sound to stabilize the formation of discourse within foreign news is examined as well. To conform and explain foreign news it must be put in relation to a starting point.

The purpose of this study is to describe and analyze homelessness in a medium-sized municipality from an organizational perspective. Some of the central questions in this study are: How is the cause of homelessness explained? How do different actors in the community address, prevent and combat homelessness? Who is responsible for the homelessness?This study is based on four semi-structured interviews with organizations that work with homelessness. The analysis is based on problem definition theory.The result of this study shows that homelessness is a problem in this medium-sized municipality even if it is not a big one and that it is often closely combined with substance abuse. The responsibility for the homeless is on the homeless themselves and the social service because that causes is, according to this study, individual based.  .

Social and emotional learning is getting more and more common to work with in Swedish schools today. That has made it more actual to do studies of how you best can implement a method in health prevention and promotion in schools and how you do for to keep the work sustainable. There are some American studies that describe implementation of methods in schools and a few studies that describe implementation of methods for social and emotional learning in schools. It is important to see implementation as a process and not as an individual event. The process never end but continues as a cycle in three phases; readiness phase, planning phase and implementation phase.The aim of this study was to describe teachers and principals experiences of obstacles and possibilities at implementation of an evidence based program for social an emotional learning in compulsory school as a part of the schools health promotion activities.

This rapport is based on a survey that was sent to 196 randomly selected forest owners, who during 2013 ordered a forest management plan from Norra Skogsägarna. The purpose was to examine how forest owners experienced advice given by an inspector based on their forest management plan..

The purpose of this study is to examine the capital market reaction generated by layoff announcements. The study takes place in Sweden and tests 138 news concerning layoffs which are categorized according to a content analysis. They are divided as: positive or negative news. The layoffs are also divided into three subgroups with varying sizes: 0,98 percent or less, between 0,99 and 4,49 percent or 4,5 percent or larger. The study uses an event study method to measure the reaction of the capital market.

The challenges facing low voltage grids are rising as an increasing number of domestic houses transition from fossil fueled heating to electricity based heating. Several environmental goals and visions have the same transition from fossil based power to electricity based power in mind for the transportation sector. One of the most important tools for this transformation is widely regarded to be the electric vehicle. With the demands of the electric vehicle pressuring the power grid, several questions arise regarding the growth of the electric vehicle market and what repercussions it may have on the grid. This paper focuses on a typical low voltage grid in southern Sweden and what effects a growing electric vehicle market may have on it. Through computer-assisted simulations based on several future scenarios regarding the EV market, this paper finds that few modifications and reinforcements are needed on this particular grid within the next 10 to 15 years.