This Batchelor?s Thesis concerns 20 points at the MDA-program (People, Computers and Work) at Blekinge Institute of Technology in Ronneby, Sweden. 10 points concerns Computer Science and 10 points Human Work Science. The thesis is about the process of starting a new department of Blekingesjukhuset [Blekinge Hospital] in Karlshamn, Blekinge called Sjukvårdsrådgivningen [Health Care Advice Bureau]. The thesis starts with a description of the ethnographical methods used, followed by the process of establishing the department.

The Swedish institute of racial biology was the first of its kind in the world. The purpose of their activity was to gather information about the different kind of racial characters of the Swedish population. They did this by traveling around the country gathering pictures and statistic information. In 1958 it was decided that the institute was going to get integrated with the University of Uppsala and change its research focus to a more medical genetic. Most of the research material also got integrated into the university?s library.The purpose of this paper is to find out how the institutes collection has been handled through the ages and if there have been any controversy or debate about it.

The focus of this research is to investigate how the client's emotions can affect the social worker and how the social worker manages these feelings in order to make the right decisions. We have used a qualitative approach in our investigation. We have interviewed six social workers at social welfare bureaux in southern Sweden. Our theories are ?Nai?ve Theory? and ?Affect Theory?.

Bakgrund: Högskolan Kristianstad ger sjuksköterskestudenter möjlighet att göra utlandspraktik. Sjuksköterskestudenter som gör utlandspraktik i ett utvecklingsland erfar upplevelser som påverkar studentens framtida profession, internationella perspektiv, personliga och intellektuella utveckling. Syfte: Syftet var att beskriva sjuksköterskestudenters upplevelser av att göra utlandspraktik i ett utvecklingsland som Sri Lanka. Metod: En kvalitativ empirisk studie genomfördes som grundades på subjektiva dagboksanteckningar i berättelseform. Datainsamlingen har analyserats med kvalitativ innehållsanalys.

In Sweden exist a Swedish institute for children?s book which is a national information center. They have an annual "Book tasting" where they present statistics and trends from the latest publications of literature for youth and children.In their ?book tasting?? from 2010 a number of picture books had, as they say, children who descend from non-Swedish culture (Swedish institute for children?s book, 2010). The aim of this thesis is to investigate how the ethnical diversity describes in these picture books from 2010. To understand how the ethnical diversity describes in these books I had two questions which helped me in my research.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

I dagens samhälle har kommuner blivit allt mer konkurrensutsatta då möjligheterna för befolkningen att flytta har ökat. Detta har medfört att kommuner fått ökad press på sig att anpassa sig till nya förhållanden för att attrahera invånare. Nya förhållanden kan orsakas av bland annat demografisk utveckling, politiska val och konkurrerade kommuner. Därmed blir kommuners målstyrningsmodeller och hur de klarar av förändringar av intresse. Vi har kommit fram till att Falkenbergs Kommun som organisation är förändringsbenägen.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

AbstractThe purpose of my study is to examine the experiences and opportunities to support teachers in preschool to help children in vulnerable environments, a good self-esteem. Hindberg (1999) writes that of all children today are growing up in Sweden, so ten percent live in families where there is abuse. According Pousette (2011) as the National Public Health Institute has a new appreciation for families where there is hazardous and this means that drinking or abused so much that it can become an addiction. They appreciate the investigation that twenty percent of all children in Sweden are growing up in these conditions.The results show that teachers' work is about building a sense of security in the children, both the teacher and the environment. It also shows that teachers believe that it is important to work with the self-esteem of all children, but especially children living in abusive families.

The interest for wind power has increased in Sweden. Northern Sweden is especially interesting due to that a new wind resource map shows that there are areas in northern Sweden that have more potential for wind power than what have been known before. Therefore E.ON Vind is interested in finding out if, and where, there are suitable places for establishment of wind power in northern Sweden. The purpose of this master thesis is therefore to perform an inventory of northern Sweden for suitable places for wind power. The master thesis is performed at E.ON Vinds office at Vasagatan in Stockholm.

Bakgrund: Människor tenderar att identifiera sig själva med olika sociala grupper, exempelvis utifrån professions- eller organisationstillhörighet. Individer inom samma sociala grupp formar ofta liknande normer och värderingar, vilket skapar en känsla av tillhörighet. I en professionell organisation tenderar medarbetare tillhörande en profession att identifiera sig med sin profession snarare än sin organisation, vilket i sin tur påverkar relationen mellan individ och organisation. Under de senaste åren har begreppet medarbetarskap blivit alltmer populärt på den svenska arbetsmarknaden. Begreppet innefattar hur medarbetare hanterar relationen till sin arbetsgivare och till det egna arbetet.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The Church of Sweden sent during the spring 2010 two documents, Teologiskagrundprinciper för arbetet I 2006 års handboksgrupp and Mässans grundordning forconsideration. The documents are parts in the work with writing a new service-book for theChurch of Sweden. After the documents had been sent for consideration by the dioceses therehas been a discussion about the proposal to make the preparation in the service of HolyCommunion facultative. My main question has been to se if there will be any change of theconfession, faith and doctrine in the Church of Sweden if the preparation becomes facultative.I have seen that the service-book is an expression for the confession of the Church of Sweden,therefore there will be no change of the confession of the Church of Sweden, but a change ofits expression.I have seen that there is no consensus in how the dioceses react over what is written in thetwo documents about the forgiveness and the atonement. My conclusion is that it may bydifficult for the Church of Sweden to fix a new service-book without first fix what the Churchof Sweden means with forgiveness and atonement..

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.