The aim of this essay is to find out how students at Malmö University relate to moral responsibility in their private consumption. I am going to test moral theories in order to find out if researchers have a too moral starting point in comparison to everyday use. Through a critical research, free from valuation, I also aim to raise a discussion about moral responsibility which should lead to fair trade in the long run. My essay discusses the subject out of a Swedish city, Malmö - a place where many stores, cafés and restaurant are using moral responsibility as a step in their marketing. The results show that students are interested in morality but their financial conditions are their prior factor..

The purpose with this study was to see the relation between gymnastic pause and concentration to find out the students in a first grade experiences and thoughts about gymnastic pauses in the classroom. I have made a qualitative study to fulfill my purpose, I have observed students before and after the gymnastic pauses, carried through gymnastic pauses with the pupils and interviewed pupils in group.Previous research shows that the good working atmosphere and concentration has improved when pupils have had gymnastic pauses but it is difficult to say how it looks in the long term when the research doesn?t show that.In my study, it appears that the gymnastic pauses make it calmer in the classroom. Some of the pupils believe that they have had a better ability to concentrate after the gymnastic pauses while some pupils believe that they have not had a better ability to concentrate. Some pupils say it's good to get a break to carry on with the schoolwork during the entire lesson.

The current debate regarding organizational strategies for sustainabledevelopment is influenced by the theory of global governance. Decentralizedstructures of the global society are taken to use in the realization of a sustainabledevelopment. New roles of transnational networks and partnerships raisesquestions of the ability of global governance to co-ordinate and implement longtermsolutions without assistance from centralized and hierarchic structures basedon government. The aim for this thesis is to illustrate the current conditions forwell-functioning networks of sustainable development and examine therelationship between global governance and government. Issues of participation,decision making and compliance are examined by a case study of the Marrakechprocess, a global process to support the implementation of sustainableconsumption and production.

Social work as an traditional aid is an area that provides welfare services financed from public funds, which is one of the methods of microloans. Microloans have since the mid-1970s has become an increasingly common tool in the fight against poverty. Instead of purely assistance is now offered microloans from more banks and other institutions, as well as NGOs (non governmental organization). This paper aims to study whether and how microcredit can contribute to the empowerment of women in Bangladesh and India. This study is based on a qualitative text analysis, and has hence been based on a number of reports and articles. The paper examines, from a radical feminist perspective how microcredit can fight and eliminate poverty, and how empowerment can help women in developing countries to become independent and liberated. The introduction of micro-loan is considered to have positive effects on women's empowerment in the short term. But it is, however, the longer term effects that are considered to have the greatest positive impact on society's unequal structures.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The goal of this study is to gain knowledge and understanding of how a teacher can apply mathematics with assistance from practical mathematics. Students? point of view on mathematics within practical mathematic lessons will also be examined. Four teachers from preschool to third grade in primary school were interviewed. 30 students from grades one to three were also surveyed. The study shows that teachers see a major benefit when practical mathematics is used in the theoretical teachings of mathematics.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

Our understanding is that responsibility is shifting from the community towards the individual within the field of social work. This resulted in our essay, which aims to study how the representatives within social service assistance and churches in Helsingborg work with personal power. Our aim is also to illustrate how these representatives view the boundaries of responsibility between the individual and the community. Our questions are: How do the representatives work with personal power from a micro and macro perspective? How do the representatives look upon their position as representatives? What do the representatives consider as responsibility of the individual respective the community? And; Are there preventing factors from individual responsibility? We obtained our empirical material from a qualitative method consisting of interviews.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

Background: Older people are a major patient group seeking medical care in Sweden. Several of the elderly are living alone and the main reason for living alone is when the spouse passes away. Loneliness is a factor that can affect quality of life, health and wellbeing. Loneliness is an individual experience, loneliness can be self-chosen but involuntary loneliness can lead to lifelong suffering and feelings of loneliness. Aim: The aim of the study was to highlight the factors affecting loneliness among elderly people within municipal care living in Sweden.

Research about what differences and similarities exists between UNHCR and UNRWA in the opinion of a refugee?This examination focuses on a study between The United Nations High Commissioner for Refugees (UNHCR) and THE United Nations Relief and Works Agency for Palestine Refugees in the Near East (UNRWA). Both organizations are UN-related and are in charge of refugees, however they differ by the fact the UNHCR controls all of the world?s refugees with the exception of the Palestinian refugees, for which UNRWA. The aim of this work will be to examine the definition of refugees as well as their entitlements and in what way they differ depending on which organization they belong to.As theory I have, among others, used Rainer Bauböck?s book ? Transnational Citizenship?.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Studiens syfte var att undersöka hur socialsekreterare tolkar begreppet uppehållsrätt när EU-medborgare ansöker om försörjningsstöd. Intersektionellt perspektiv användes för att belysa maktförhållanden mellan socialsekreterare som representatner för svenska myndigheter och klienter med utländsk härkomst. I studien användes domar från svenska förvaltningsrätter som analyserades med kvalitativ diskursanalys. Resultat kategoriserades in i kategorier som rörde socialsekreteres tolkningar av uppehållsrätten, omständigheter avgörande för bedömning av uppehållsrätten och socialsekreterares tolkningar av EU-medborgares rätt till försörjningsstöd. Data om EU-medborgares medborgarskap och kön samlades in för att undersöka deras eventuella påverkan på utfall av ansökan om försörjningsstöd. Analys av resultat visade signifikant inkonsekvens i såväl socialsekreterares tolkningar av uppehållsrätten som i tillämpning av relevanta lagar. EU-medborgares rättigheter till försörjningsstöd nekades på grund av att EU-medborgare bedömdes vara "ekonomiskt icke aktiva personer" eller inte ansågs ha "en verklig möjlighet till att få anställning".

The purpose with this study was to see the relation between gymnastic pause and concentration to find out the students in a first grade experiences and thoughts about gymnastic pauses in the classroom. I have made a qualitative study to fulfill my purpose, I have observed students before and after the gymnastic pauses, carried through gymnastic pauses with the pupils and interviewed pupils in group.Previous research shows that the good working atmosphere and concentration has improved when pupils have had gymnastic pauses but it is difficult to say how it looks in the long term when the research doesn?t show that.In my study, it appears that the gymnastic pauses make it calmer in the classroom. Some of the pupils believe that they have had a better ability to concentrate after the gymnastic pauses while some pupils believe that they have not had a better ability to concentrate. Some pupils say it's good to get a break to carry on with the schoolwork during the entire lesson.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.