Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Some researchers claim that we are witnessing the advancement of becoming a network society, and in spite of the different problems associated with the network form of organization, many cities still choose to engage in different types of networks. On account of that the aim of the study is to examine which expectations Swedish member cities of the network Eurotowns might have, and if their actions in the initial period of engagement in Eurotowns mainly could be explained by ?Logic of Consequentiality? or ?Logic of Appropriateness?.A qualitative research method was used and a major part of the empirical material consists of the information given by the interviewees.Regarding the expectations Swedish member cities have on Eurotowns, the result showed that five main areas could be identified mutual resource exchange, activities, breadth, security and meeting place. The results also showed that the actions of Swedish member cities may vary between ?Logic of Consequentiality?, ?Logic of Appropriateness? or a combination of the both logics.Furthermore the study also provides empirical evidence supporting the previously theoretical criticism expressed regarding the central assumption that the strategic actions of an actor can be regarded as a direct consequence of the mutual resource dependency..

Is there an unwritten art canon in Swedish schools? This work is about the art displayed and used in Swedish schools. The study examines whether there is an art canon in Swedish schools, or not. Through my profession, as an art teacher at a secondary school, I have come to take an interest in this issue. When I use art images in my own teaching it often strikes me that many of the pictures I use are the same as the ones my colleagues use.

The aim of this Masters thesis is to examine public library and information technology IT discourses to see which relationships are established between them in four library journals. This is done in two steps, where first discourses are defined followed by an analysis of the relationships established between the public library and IT in each discourse. The questions from which the analysis emanates are as follows: What discourses exist around the public library and IT in the library journals? What conceptions of the tasks of the public library are constructed in the discourses? What conceptions of the tasks of IT are constructed in the discourses? What conceptions of the relationships between the public library and IT are constructed in the discourses? The theoretical and methodological starting-points are found in Ernesto Laclaus and Chantal Mouffes discourse theory. 37 articles from four library journals Biblioteksbladet, Bibliotek i Samhälle, DIK-forum and Ikoner - are analysed through a model in five phases.

Syftet med denna studie är att genom en litteraturöversikt beskriva arbetsterapeutens användande av grupp som intervention för individer med psykisk sjukdom. För att besvara syftet valde författarna att göra en litteraturstudie för att få en fördjupad kunskap samt beskriva befintlig kunskap inom det valda området. Datainsamlingen skedde genom att författarna noggrant valde ut tre lämpliga sökord; arbetsterapi, intervention och psykisk sjukdom. Utifrån sökorden skedde datainsamling via utvalda databaser, sökningen utmynnade i tio vetenskapliga artiklar. Författarna valde sedan att analysera de utvalda vetenskapliga artiklarna utifrån ett manifest kvalitativ innehållsanalys.

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

Syftet med examensarbetet var att undersöka hur påtvingade brytpunkter, i detta fall nedläggning av en arbetsplats, upplevdes och vilka möjligheter individerna såg inför sina fortsatta karriärval. Den metod som användes var av kvalitativ art med ostrukturerade intervjufrågor riktat till sex respondenter som befann sig i samma situation. Resultatet visade att trots att de flesta respondenter kände chock och ilska när beskedet kom, så upplevde de ett år senare situationen som mer hanterbar och hade börjat strukturera i både tankar och handling vilka alternativ man såg som möjliga och åtkomliga. De slutsatser vi drog var att individens egen motivation har spelat stor roll och beslut som tagits har utgått ifrån den kontext man befunnit sig i. Flera var aktiva i sitt sökande efter nya möjligheter till sysselsättning och kunde med lite distans se denna oförutsedda händelse som ett tillfälle i livet att utifrån ett intresse finna en ny karriär.The purpose with the degree project was to investigate how forced turning points, in this case company closure, were experienced and what opportunities individuals could see concerning their continuous career choices.

Bakgrund Cancer?verlevare st?r inf?r nya utmaningar efter behandling, varav fysisk sm?rta, tr?tthet och emotionell p?verkan i det dagliga livet ?r vanligt f?rekommande. Arbetsterapeuter spelar en viktig roll i rehabiliteringen genom att hj?lpa ?verlevarna att ?terg? till vardagslivet och hantera utmaningarna som kan uppst?. Genom Model Of Human Occupation (MOHO) kan arbetsterapeuter skapa personcentrerade interventioner f?r att st?dja cancer?verlevares v?lbefinnande.

Denna uppsats behandlar rättsverkan av integrationsklausuler i svenska kommersiella avtal. Integrationsklausuler är avtalsvillkor som förklarar att det skriftliga avtalet är parternas slutliga och fullständiga uppgörelse. Syftet med dem är att visa att parterna bara anser sig bundna av innehållet i det skriftliga avtalet och att uttalanden och tidigare överenskommelser som gjorts under förhandlingarna ersätts av detta. I angloamerikansk rätt får detta effekten att bevisning om vad som hänt före avtalet inte tillåts för att ändra, motsäga eller utfylla det skriftliga avtalet. Detta följer av vad som brukar kallas ?the parol evidence rule.?Integrationsklausuler används frekvent i amerikanska och engelska avtal och används allt oftare även i Sverige.

More and more companies have realized the impact their employees' appearance has in creating an overallpositive experience for their customers. Hence, many retailers use some form of employee clothing or aspecific dress-code for their in-store workforce. The subject is in spite of this poorly investigated,especially in an ordinary retail environment. The purpose of this study was therefore to portray the effectsan introduction of a unitary employee clothing may have on customers as well as on the in-storeemployees. The experiment was conducted in two retail stores, belonging to a Swedish retail chain.

Syftet med denna studie är att undersöka diskurser inom det sociala välfärdsarbetet utifrån ideologiskt politiska aspekter. Studien grundar sig på artiklar och publikationer från ideologiskt förankrade tidskrifter och organisationer. I arbetet har vi inspirerats av Faircloughs (2003) kritiska diskursanalys, då den inte enbart fokuserar på diskurs utan även strukturerna som påverkar den. I studien kan vi se hur liberala och socialistiska ideal är dominerande inom välfärdsdebatten. Dessa har kommit att bilda två olika diskurser som konkurrerar med varandra om att bli dominerande gällande hur välfärden ska bedrivas.

Previous research has focused limited attention on how personality affects job search for university educated people in work and no studies have focused on the difference between active and passive job seekers. This survey-based study that examined university educated economists and engineers with 5-25 years of experience, showed that career ambition mediated active job search for the personality dimensions of openness, agreeableness and extraversion and also gave clear evidence that active job seekers have lower levels of job satisfaction, and higher levels of career ambition, agreeableness and extraversion, compared with passive job seekers. These findings provide a more nuanced picture of the impact of different recruitment strategies and provide a starting point for in-depth studies on passive job seekers.

Väntetiden för patienter som ådragit sig höftfraktur till operation är ofta lång och kan uppgå till över ett dygn. I första delen av vårdkedjan är det ambulanssjuksköterskan som möter patienter som ådragit sig höftfraktur och omhändertagandet där smärtbehandling ingår genomförs med stöd av upprättade vårdriktlinjer. Ambulanssjuksköterskan har ett ansvar enligt svensk lag att den prehospitala akutsjukvården som genomförs ska vara evidensbaserad.Syftet med denna studie var att undersöka specialistutbildade ambulanssjuksköterskors uppfattningar om möjligheten att bedriva evidensbaserad vård vid prehospital smärtbehandling av patienter med höftfraktur. Detta är en kvalitativ studie med beskrivande design.Resultatet visade att den specialistutbildade ambulanssjuksköterskan uppfattade generellt att vårdriktlinjerna var tydliga och lätta att förhålla sig till. De uppfattade att smärtbehandling var väl fungerande och evidensbaserad.

The aim of this study was to investigate what formative assessment means and get information about how teachers? assessment practice in formative assessment can look like, based on five key strategies. I have observed five teachers in grade 4 to 6 during a week of their mathematics teaching. Formative assessment is assessment for learning and has the purpose to support students? knowledge development.

The purpose of this research is to examine some historical aspects of Robert Putnam?s thesisabout voluntary associations and social capital. According to a micro perspective theory ofsocial capital the trust and reciprocity required and created by associations is important toexplain the disparity between institutional performance and socioeconomic development ofsocieties. The social patterns governing this therefore set a precedent for the future. Using themutual sickness benefit societies in Sweden as variable for voluntary associations around1884, the essay discusses the possible links between social capital, associations and long termeconomic development.