Denna sociologiska uppsats behandlar frågor om grupperingar på fängelseanstalt. Syftet är att beskriva varför och utifrån vilka referensgrunder de intagna på anstalten i Halmstad interagerar med varandra. Uppsatsen gör ett försök till att besvara följande frågor:- Vilka personliga egenskaper, attribut, bakgrundsfaktorer eller anstaltsvillkor skapar grupperingar på anstalten i Halmstad?- Vilka attribut och faktorer är statusframkallande och hierarkiskapande?- Har de före detta intagna och personalen samma syn på grupperingar och statusframkallande attribut och faktorer?Uppsatsen bygger på kvalitativ metod i form av intervjuer med före detta intagna samt anställda på anstalten i Halmstad. Resultatet av intervjuerna påvisar att det finns faktorer som är av större betydelse än andra, för vilka de intagna umgås med.

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

ABSTRACT The purpose of this medical record research was to study 30 patients with chronic subdural hematoma on a neurosurgical clinic, mapping documented nutritional status, preoperative fasting and hydration and energy supply before surgery. In addition peroperative administration of fluid and vasoactive drugs, as well as postoperative complications and length of hospital stay were studied. The mean age of the patients was 71 years. Nutritional status was evaluated in 12 patients, out of these seven were judged to be at risk for under nutrition. Fifteen patients had surgery day 1 (total fasting time on average m 11 h), eleven had surgery day 2(29 h), three had surgery day 3 (35 h).

   Syftet med föreliggande examensarbete är att undersöka hur barn positionerar sig i sin lek, vilken status dessa positioner har samt hur statuspositionerna förhåller sig till varandra. Som datainsamlingsmetod har observationer använts, både med hjälp av fältanteckningar samt videoinspelningar. Datainsamlingen ägde rum på två olika förskolor där barn i åldrarna tre till fem år observerades sporadiskt i cirka fyra veckor under tiden de hade fri lek. Empirin har analyserats utifrån ett sociokulturellt perspektiv med hjälp av ett urval av tidigare forskning utifrån arbetets centrala teman, som redovisas i kapitlet litteraturöversikt. Resultatet visar med ett urval av episoder på hur barn skapar, upprätthåller och omförhandlar sin position i leken samt vilken statusposition ett barn tillägnas utifrån olika faktorer.

This thesis aims to explore how musicologists reason about publishing their articles in open-access journals. What is the challenge they face and what are the possibilities musicologists are concerned about? For the method I used open-ended and structured interviews based on four factors: trustworthiness, accessibility, reaching the readers and status of the publishing media. Musicologists are positive to the open-access concept and are willing to submit their papers to open-access journals. They think that the accessibility of the articles is going to increase when they publish them in open-access journals.

This study focuses on the social medium Facebook. Its intention is to examine the contents of the Facebook statuses the Swedish parliament parties chose to publish in the final two weeks before the parliamentary elections in 2010. The key concepts used in the analysis are interactivity and multimodality. Aspects to be explored are interactivity of their status updates and how the parties used various multimodal objects. A comparison of the parties' usage also follows.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Varje dag utförs riskbedömningar inom rättspsykiatri och kriminalvård. Syftet meddenna uppsats är att undersöka det vetenskapliga underlaget för riskbedömningar.Uppsatsen inleds med en kort beskrivning av i vilka sammanhang riskbedömningaranvänds och den traditionella uppfattningen av hur området och instrumenten harutvecklats. Sedan följer en genomgång av olika studier som behandlarbedömningarnas träffsäkerhet generellt samt mellan olika generationer avbedömningar. Därnäst redovisas och framförs kritik mot validiteten i PsychopathyChecklist Revised (PCL-R, Hare, 1991) och dess tillämpning inom riskbedömningar.Avslutningsvis analyseras psykopatibegreppet utifrån Ian Hackings teorier om?human kinds? och ?loopingeffekter? och det förs en kort diskussion av tänkbarakonsekvenser av och farhågor kring användningen av PCL-R och psykopatibegreppetgenerellt..

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

When rubber equipment in a milking system ages, physical and chemical deterioration occurs and cracks, crevices, as well as deposits of organic and inorganic material is formed on the surface. Bacterial colonization can accumulate, especially on ageing rubber equipment and if the cleaning procedure is not functioning properly. Formation of biofilm in milking equipment could in turn cause bacterial contamination of bulk tank milk. ATP bioluminescence is a fast and easy way to determine the hygienic status of a surface based on its ATP content, and results are given in relative light units (RLU). The method measures both bacterial contamination as well as residues from other organic material.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

During the last decades the fertility of dairy cows has declined in the same rate as the milk yield has increased. This is a result of the negative genetic correlation between milk yield and fertility, failure to show estrous signs and metabolic problems in the cow. The purpose of this review was to investigate the function of metabolites and hormones as markers for disturbances in fertility, health and production in the dairy cow. There are several metabolites that are suggested to indicate the cow?s energy balance.

Syfte: Huvudsyftet med denna uppsats är att undersöka betydelsen av finansiella rapporter genom att studera aktiekursens reaktion på Stockholmsbörsen för tidpunkten när företags finansiella rapporter blir offentliga. Detta bryts ned i två delsyften; Skapar årsrapporter synbara reaktioner på svenska aktiemarknaden OMX vid tidpunkten för offentlighetsdatumet? samt följer reaktionerna på svenska aktiemarknaden årsrapporternas status? Metod: Undersökningen är uppdelad i två delar. Den första utgörs av en nyckeltalsanalys, på 81 finansiella rapporter mellan åren 1991-2009, för att fastställa rapporternas status och den senare är en eventstudie som behandlar aktieutvecklingen vid offentlighetsdatumet för rapporterna. Undersökningen har en kvantitativ ansats där empirin består av sekundärdata i form av årsredovisningar, delårsrapporter och börskursindex.Teori: Rapporten bygger på hypotesen om effektiva marknader, signalteorin samt teorin om insiderinformation.Empiri: Utav 81 undersökta rapporter var 32 stycken starka, 27 stycken svaga, och 22 stycken neutrala.  Alla rapporters eventfönster för offentliggörandet gav antingen ett positivt eller negativt AAR.