This study investigates certified and non-certified teachers in Sweden and how they themselves view the status of their profession. Teacher certifications were introduced to Sweden in 2011, under the assumption that it would raise the status of qualified teachers. Recent results from international studies showed that Swedish students have fallen in rank compared to other countries around the world, and one of the proposed solutions proposed to this was to raise the status of teachers, as well as their pay. A higher status would then solve other issues, such as the low number of applications to university courses related to teaching. This study asked high school teachers, through an online questionnaire, what their views were on the status change the reform was supposed to create.

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

Year 2004 nearly 1000 new cases of oral cancer were diagnosed in Sweden. An early discovery increases the chances for survival remarkably. The dental profession has an important role in detecting oral cancer. Considering that dental hygienists probably will have a greater responsibility in the future when it comes to examinations, knowledge of oral cancer will be important for this profession. The aim of this study was to examine the dental hygienists knowledge of Oral Cancer in the county of Blekinge, Kalmar and Kronoberg, as well as their experiences in detecting oral cancer.

The district nurses' duties with all organisational changes, above all during the last 20 years, have been changed. Economy and listing governs which visits that to be prioritized. The aim with this study was to examine what district nurses in the primary care in Uppsala län has for view about their occupational role. The method was qualitative and the selection comprized ten district nurses in Uppsala län that were interviewed individually on the basis of a semi structured interview guide that the authors the actual created. In the wide analysis of the results could a theme, As a rubber screw in a shrinking hole and three central categories be discerned, Occupational role, Diversity and Organisation.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

Huvudsyftet är att belysa redovisnings-konsulter och Reko samt att återge en representativ överblick över hur redovisningskonsulter själva upplever att Reko påverkar deras yrkesrolls utveckling till att bli en profession.I denna studie har kvantitativ metod använts. Data har samlats in genom en granskning av teori och tidigare forskning inom ämnesområdet samt en enkätundersökning som har gått ut till branschorganisationen Fars redovisningskonsulter. Vi har redovisat och analyserat data med hjälp av en regressionsanalys, hypoteser och tabeller..

The aim of this study was to investigate whether the Swedish Institute of public health care uses paternalistic information in their alcohol publications. My intention has also been to examine to what extent the paternalistic information is being used. This is determined simply by how frequently paternalistic information is found in the publications. I chose to analyse five publications that contain alcohol related information and had a clear motive. My results show that all five publications use paternalistic methods with the intention to change readers, or people in their surroundings, alcoholic behaviour. Though this is quite a small essay, I have suggested extended research of the subject ? preferably of all 176 alcoholic publications presented by the Institute of public health care..

The purpose of this essay was to examine female and male nursing students expectations and goals referring to the nursing profession from a gender perspective and examining the students reasons to apply for nursing school. A descriptive study with qualitative design was implemented. Data acquisition was made through interviewing ten nurse students, five male and five female. The interview material were analysed in accordance with Kvale?s method of analyzing.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

While studying at the landscape architect program in Uppsala I found stress to play a major roll in the education. To help myself and others to handle the negative stress within the profession and the education I choose to write my thesis about landscape architects' work cultures. Swedish Association of Architects is in second place in the SACO study on long-term sickness for fatigue syndrome, stress and depression. The issue needed to be addressed. My purpose with the thesis has been to study the work cultures in the landscape profession and training and to study and find ways to manage negative stress in the profession and in education.

Salmonella in cats has been documented for many years. Infection with S. Typhimurium,which is often referred to as Songbird fever, is believed to be caused by birds whoinadvertently infect cats. The disease is often seen during the springtime when songbirdsreturn from their winter habitats, while other birds who have stayed during the winter are intheir weakest condition of health. In the spring of 1999 an epidemic of S.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.