Inledning och problemdiskussion: Den senaste tiden har svenska bolaget Eniro varit inblandad i en redovisningsskandal där den tidigare vd:n Johan Lindberg polisanmälts för att ha manipulerat bolagets intäkter. Eniro står nu inför en svår period där långivarna överväger att sätta bolaget i konkurs och möjlighet till nyemission verkar inte trolig.För ett gynnsamt näringsliv är det viktigt att intressenter känner förtroende för noterade bolag på aktiemarknaden. Att bolagen redovisar korrekt information är avgörande för att investerare ska känna förtroende för bolaget, vilket ifrågasätts vid redovisningsskandaler likt den Eniro nu står med.Syfte: Att analysera Eniros finansiella ställning och dess utveckling år 2007 till 2014, för att se på samband mellan förändringar i finansiella ställningen och bolagets börsvärde.Avgränsningar: Studien kommer att baseras på årsredovisningar från år 2007 till 2013 samt tredje kvartalsrapporten år 2014. Denna period är vald då den ger en bild av bolaget innan och under finanskrisen, samt de år som den felaktiga redovisningen skedde och efter att den upptäckts.Metod: Uppsatsen är en fallstudie av Eniro och består av både sekundär kvalitativ och kvantitativ data. Kvalitativa data är nyhetsartiklar om bolaget och verksamhetsberättelser som finns i Eniros årsredovisningar.

The aim of this master?s thesis is to examine how libraries can organize their collections in terms of library shelving and displays and to what extent these activities stem from a desire to create a user-friendly library. The thesis is based upon a case study of Arkenbiblioteket in Sweden and the material consists of a literature study and qualitative, semi-structured interviews with three librarians at Arkenbiblioteket. The theoretical framework consists of theories on information-seeking behavior, classification and displays. These theories form the basis of the analysis of the empirical material.The main reason for the changes in shelf arrangement at Arkenbiblioteket was a desire among the library staff to create a user-friendly library.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

BackgroundWhen women have breast pain this usually is not associated with myocardial infarction, which results in that they get less attention and wrong treatment. The nurse has an important role in informing and educating patients and families during hospitalization, which is usually short. Continuous training, written information and repetition for patient and family throughout the hospital stay are of considerable importance to clarify that the patient understands and to reduce the anxiety of being discharged.AimThe aim is to describe nurses' experiences of caring for older women with myocardial infarction.MethodsA qualitative method was used. The collection of data was done by six interviews with nurses in geriatric care and elderly care. Dataset has been processed based on a content analysis and divided into subcategories and main categories using meaningful units.ResultsNot having knowledge of older women with myocardial infarction was expressed as frustrating and nurses described how they were afraid to ask their colleagues.

Bakgrund och problem: Ett bolags intäktsredovisning är centralt för ett företags välmående. Olika problem uppstår för olika branscher och flera redovisningsskandaler har uppdagats under de senate åren, men genomgående har ?revenue recognition?, alltså att bestämma när och hur intäkter ska tas upp i sin helhet, varit en av de största utmaningarna inom intäktsredovisning. Hur har intäktsredovisningen utvecklats genom åren?Syfte: Syftet med denna uppsats är att ta en närmare titt på intäktsredovisning inom svenska företag och hos aktiva revisorer för att få djupare förståelse av problematiken som fortfarande finns kvar efter år av förändringar, då speciellt frågan om när en intäkt ska tas upp.

Stereotyper är starkt förenklade, känslomässigt laddade mentala representationer om personer som tillhör en viss grupp, som i sin tur kan generera fördomar. Studien undersökte huruvida svenskar och invandrare bedöms olika vid samma brottstyp. Det predicerades att invandrare skulle bedömas mer negativt, bedömas vara mer sannolika att återfalla i brott, samt rekommenderas längre straff än svenskar. Dessutom skulle män bedöma gärningsmännen mer positivt. 85 deltagare bedömde en av fyra varianter av en brottsbeskrivning där förövarens etnicitet samt brottstyp manipulerades.

The complex, ever growing and changing environment, requires that today's organizations are dynamic and willing to change in order to stand competitive.This awareness has made change number one priority in almost all organizations' agenda.We live in a world that is constantly changing, yet many organizations fail to change successfully. When a change occurs in complex environments with multiple stakeholders, it immediately increases the complexity and the challenges of the change process.A complex situation may arise when, for example, partial outsourcing of the corporate information system infrastructure. Two of the most difficult challenges that organizations face today is to conduct a successful change process and managing the effect of a change, such as arising expectations. It is very common for change in an organization not to achieve the desired result or that they even fail. There may be a lot of reasons for these failures.

Background: Sweden has become a society with a multicultural population. Many children start preschools with different backgrounds and experiences. Teachers today face the task of meet those children in the best way. Södertörn University has a special profile on their teacher education, the intercultural profile.Aims: My report focuses on teachers who have been working in preschools for about one to two years after graduating from the intercultural education at Södertörn University. The report aims at finding out more about their experiences and thoughts about the intercultural approach after having worked in the Swedish preschool with a special focus on the intersectional perspective on cultural phenomena class, gender and ethnicity.

The aim of the study was to examine which approach future social workers have regarding specific competence in the meeting with lesbian, gay, bisexual, transgender and queer clients. Previous research shows that LGBTQ people have a low confidence towards social services, police and courts and say they face discrimination and degrading treatment to a greater extent than the heterosexual population. Research shows that education and better skills of LGBTQ culture among professionals can change the situation.The essay is based on a model of cultural competence in working with sexual minorities and people with a transgender expression. The model defines the meaning of an LGBTQ perspective and is designed to improve social work with LGBTQ clients.The study is quantitative and empirical data consists of 203 survey responses from students with a long experience of the social work education. The analysis of the results is based on the cultural competence three principles; attitudes, knowledge and skills.

It is important that organizations today focus on continuous improvements in order to face the growing competition in the world. A company needs a corporate culture that supports and encourages the employees to be creative and innovative in their work. This is necessary for the company if they are striving towards continuous learning and development within their organization.The main purpose of this paper is to investigate how the culture differences between Sweden and China affect Sandvik AB. We will also study how the company manages continuous improvements and what consequences culture differences have on their work.Our paper is a single case study at Sandvik AB in Sweden and China. We have visited Sandvik in Sandviken to conduct a series of interviews with employees of different position within the company and with dissimilar work tasks.

 The 2008 U.S. Presidential Elections were in many ways special, where the USA got its first president of Afro-American origin, Barack Obama. The elections will also be historical since the great use of social medias - as the community Facebook, the video sharing site YouTube and web based diaries, blogs - broke through during the campaigns. This study's purpose was to examine how a few members of the Swedish parliament described the result of the Presidential Elections in their blogs. The main question - how the election results were described in the blogs - was divided into three themes, created on the basis of the blog's content.

More frequent and intensified rainfalls are expected to occur due to climate change in the nearfuture. This together with a higher proportion of paved areas increases the pressure on today?sstorm water systems (Risinger, 2014; Boverket, 2013; Stahre, 2006). Traditional storm watersystems (i.e. underground pipe systems) have during last decades started to be questioned(Olshammar & Baresel, 2012).

National Agency for Education for the results of national sample results show that students with another mother tongue than Swedish have low results with a larger percentage than majority students. Research shows that this depends on their mother tongue and the importance of language in the subject to learn.The purpose of this study was to examine how teachers experience, plan and implement their teaching field of mathematics in the preparatory class. The focus is on two perspectives; an intercultural perspective and a social perspective. The newly arrived pupils in the preparatory class come from different parts of the world which leads to an intercultural classroom being formed. The aim of the social perspective is understand how students integrate into the social in the classroom.I use qualitative methods through interviews.

Mobilmarknaden idag består av ett antal aktörer, Nokia är störst, med Samsung, Motorola, LG, Sony Ericsson och HTC bakom sig. Nokias telefoner bygger på operativsystemet Symbian som idag är det största operativsystemet på marknaden för smartphones. Open Handset Alliance har utvecklat ett eget operativsystem för främst mobiltelefoner, kallat Android, som är bygger på Linuxkärnan. Android är framtaget som ett gratisalternativ till de dyra konkurrerande operativsystemen.Examensarbetets syfte är att studera utvecklingsmiljön till Android och se vilka kunskaper som krävs för att effektivt kunna utveckla applikationer. I detta ingår även att identifiera vilka möjliga problem som kan uppstå under utveckling, samt dokumentera vilka utvecklingsverktyg som finns tillgängliga. Målet har varit att utreda hur applikationer utvecklas effektivt, det innebär att ta reda på svaren till vad som krävs av utvecklare för att kunna utveckla applikationer, vilka utvecklingsverktyg som finns, samt vilka problem som kan identifieras under utveckling.

This thesis is about developing a design that provides improved vacuum seal between a lead coating and a plastic coating during plastic extrusion processes of cables. This report is a part of the course MSGC 17 for Bachelor Engineers in mechanical engineering.The work is performed at Nexans Norway AS in Halden where they have a production of high voltage cables for sea-, and offshore industry. A problem they face is that they do not get enough good seal at the attachment to the plastic extrusion machine. They want to achieve a vacuum between a lead coating on the cable and a plastic coating of the cable for plastic extrusion, which is something they do not achieve today. The thesis is thus to come up with a design that provides better sealing against the cable.The work involves a construction part with the phases of product development processes.