Syftet med studien är att undersöka frisörelevers uppfattningar om gesällbrevet. Det är ett yrkesbevis för frisörens kunskap och kompetens och det är det enda bevis med vilken branschen kan mäta elevers kunskap. På ett frisörprogram med trettio elever valde tre elever 2009 att ta sitt gesällbrev. Av dessa siffror att döma, ska jag med kvalitativa intervjuer undersöka 6 avgångselevers uppfattningar. En strävan är också att informera och väcka intresse om gesällen.

Integrationsklausuler (Eng. ?merger clause?, ?entire agreement clause? eller ?integration clause?) är en allt vanligare företeelse i svenska, kommersiella avtal. Klausulernas syfte är att säkerställa att det skriftliga avtalet utgör parternas fullständiga överenskommelse samt reglera hur tillägg och förändringar av avtalet ska ske. Vanligtvis anger integrationsklausuler även att det skriftliga avtalet ersätter alla tidigare överenskommelser, avtal eller utfästelser.

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

The purpose of this review was to investigate in scientific literature what impact clinical supervision actually contains from the perspective of the working conditions for nursingstaff. Goodman formed the working process in our review and is based on a systematic scrutiny and analysis of ten scientific articles inspired of Evidencebased method. Willman & Stoltz and Pearson's FAME scale was used sifting through Evidence of the articles.The result has been divided thematic in professional development, personal development, development of knowledge, communicationskills, feeling of fellowship, working environment and the patientinteraction. The conclusion of the evidens grading (A-D), in the quantitative results, showed no evidens (D). The qualitative articles was graded (1-5) through the concepts Feasibility, Appropriatness, Meaningfulness and Effectiveness.

International studies show that literacy skills have deteriorated among Swedish students. Empirical Evidence states that before being able to learn to read it is important to have phonological awareness. From this perspective, an intervention study was launched to examine whether pupils´ phonological awareness could be enhanced through the work of a special model during a limited time. The aim of the study is to investigate whether six pupils in preschool develop phonological awareness based on Bornholmsmodellen during a limited period of time. The control group was made up of the remaining pupils in the preschool class.

The aim of this study is to find out if there is any difference between how a state-owned company and a publicly listed private company communicate its sustainability performance in its sustainability report. It also aims to find out if the communication regarding sustainability has changed over time. The poll was conducted in two Swedish companies, Sveaskog AB and AB SCA, operating in the forestry industry and through a quantitative content analysis, the companies' sustainability reports from 2005 and 2010 were examined. To get a result, the reports has been examined by the GRI framework (Global Reporting Initiative) and an assessment of the communication was made based on a scale of 0-3. The results has been evaluated based on stakeholder theory, legitimacy theory and the growing interest in CSR. The analyses found Evidence that there is a link between the form of ownership of the company and how it communicates regarding sustainability.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical Evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

When Sweden acceded to the European Union in 1995 the term social economy was introduced to the Swedish context, gradually replacing the term civil society. This replacement can be seen as an indicator of a changing meaning of what the concept of civil society used to stand for.The aim of this essay is to study if it is possible to identify changing perceptions of the role of civil society for democracy in Sweden in government bills between 2002 and 2008, and, if so, what effect does this have on the delineation between the civil society and the government.An analytical model is proposed consisting of two dimensions which both capture the roles of civil society for democracy and the model examines how those roles relate to the government.The conclusion is that the government still sees the main function of civil society as a democratic school and a change agent for democracy. However, there is strong Evidence to suggest that the civil society is increasingly regarded as more of a welfare producer than a fosterer of democracy..

The purpose of this thesis is to expose the political myth in the West about the ageing population seen as a threat against the welfare society. To do so I have described what a political myth is, and showed how it is presented in the most influential newspapers and organisations in the West. I have also presented alternative perspectives to the dominating view on the ageing population and it's impacts on welfare. In this way I have tried to point out that the subject has a political dimension. In the thesis last section I compare the message presented in the newspapers and the organisations with the characteristics of a political myth.

The aim of this study is to explore the fundaments of all psychoanalytic interpretative models, and especially the psychoanalytic literary criticism. Drawing from different fields as affect theory, neuropsychology and Lacan's structural psychoanalysis, strong Evidence is found that language in itself contains and transmits affects.The empiric study indicates that different readers of a text, regardless of their interpretation of the text, show similar changes in mood as a function of the text. This seems to be possible as an effect of the separation of the sign between the signifier and the signification. And this supports that the signifier has some kind of direct access to the affects. This is due to the fact that the signifier belongs to the imaginary protolinguistic level while the signification belongs to the symbolic and linguistic level of a higher order.

AbstractTerrace III in the Birka Garrison. An analysis of function based on artifact quantification and find preparation. This paper deals with Terrace III in the Garrison of Birka, Uppland, Sweden. The main purpose is to investigate the function of Terrace III. The analysis consists of two parts.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all Evidence from this essay suggested that even small businesses need an internal control to protect their business.

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has Evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

The purpose of the study is to investigate how board structure influences CEO compensation for companies listed on the Stockholm Stock Exchange in 2004. The theoretical frame of reference is based upon the corporate governance theory, the principal-agent theory and previous empirical research in the area. A cross sectional regression analysis is used, where a number of control variables are included and significance tests are conducted. The study is based on information regarding CEO compensation, and possible factors affecting the compensation, from 267 companies listed on the Stockholm Stock Exchange A- and O-list in the year 2004. We find that the board structure has no significant effect on the CEO compensation.

Public opinion has increasingly become a political force in the European integration process. At present, it appears that the people?s attitude towards the European integration is relatively skeptical. How can we expect that the attitude towards European integration will evolve in the future? This paper tests the extent to which diffusion theory can serve as a model to explain the development of attitudes to European integration policy in Sweden from 1999 until 2009.