The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.

Charles Hartshorne (1897-2000) was a religious philosopher. He adopted and developed the cosmologic thinking and concept of God from the philosopher Alfred North Whitehead, he was also influenced by Heidegger, Spinoza and other philosophers. According to Whiteheads religious philosophy Hartshorne claimed that there is a dualistic transcendence within the Godhead. A dualistic transcendence where one unity/transcendence of God is abstract, outside the creation and time and therefore is eternal. The other unity (or transcendence) is inside time and creation and closely in process to it .

Larvae of Lepidopteran Manduca sexta and Spodoptera littoralis are pests of economical importance in several horticultural and agricultural crops. Knowledge of insect feeding preferences and behavior is crucial in order to find economically and ecologically sustainable solutions to the problems caused by these herbivores. The aim of this thesis was to study the behavior and the induced feeding preferences in larvae of M. sexta and S. littoralis when reared on certain host plants. The hypothesis was that larvae of M. sexta would have an innate preference for plants of the Solanaceae family and therefore discriminate the previously experienced nonhost when faced with the choice between a true host and the previous food source.

This Masters thesis aims at investigating how 15-year old girls use the Internet, particularly on their free time, taking a source critical perspective. It includes group interviews. The main question of this thesis was whether there is a need for specific user education. The following four questions were asked: What do they do on the Internet during their free time? In what way do the girls learn how to interact with each other on the Internet? How do they relate to different types of web pages and materials from a source critical aspect? What content do they consider to be relevant in a user education? The study is mainly focused on information use and information behaviour in different contexts.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

Our purpose was to investigate if Swedish University educated social workers, living as active Christians, in any way might be influenced by Christian values. The main questions; Can Christian values be a factor in the choice of career to become a social worker? How does a personal belief in Christ impact the relationship towards the clients? Is Christian belief a support in the work? In this paper we used a qualitative method and interviewed eight persons, with a background as above, four of them employed by a church organisation and the other four working in the social sector. The result we present is that the eight Christian social workers Christian belief influenced their work very individually. How much this supported them was a choice about how official and open they wanted Christian values to be.

Marketing of education is a phenomenon which has been developed throughout the increasing competition within the educational sector. The focus of this paper is the marketing made by upper secondary schools (grade 10-12) in Stockholm. The competition in this area is increasing partly due to the growing number of private schools. However, this is a phenomenon seen only in larger cities with several schools available. There are over 170 upper secondary schools in Stockholm and the students freely can choose among these.

The research in this thesis attempts to understand what happens when children (3-6 years of age) interact with each other in the context of free play in two pre-school settings when adults are not involved. The aim of the study was to get a closer look at how children create relationships and how they protect and defend their interactional spaces. Data was gathered through ethnographically inspired methodology, using video observation to capture the everyday interactions of the children. Results were analyzed using a phenomenological approach to peer cultures. Previous research suggests that it is very important for children to maintain their interactions with peers and gaining access to play.

In my degree project I have chosen to write about the social interactions in children?s play. Iwanted to study their free play and the time when their teachers tell them what to play to seewhat their social interactions look like. The purpose with my research is to study whathappens in the social interactions in their different playing situations.I performed three observations of the free play and three observations of the guided play at apreschool to study what social interactions that takes place in the different playing situations.What happens and what patterns can I find in their play.In my research I had some questions that this project rests upon:What happens in the social interactions in the different playing situations?How do the children?s different social interactions look?The children that I have observed showed me that when they are interacting they especiallyuse their cognitive abilities, because an interaction needs a certain mental development.

A favourable economic situation in Sweden has lead to a very good market for agricultural real estates. The estate agents? ads in the daily newspapers, where they actively are seeking assignments, give a hint that the supply is smaller than the demand for agricultural real estates. This situation ends up in a competition between real estate agents to get as many assignments as possible to meet the demand from the market. Describing and explaining the sellers? decision process may give a specific agent an advantage towards other agents.

The purpose of this paper was to look at the perception of self-determination for adults with intellectual disabilities from their perspective. We wanted to examine the experience of the space available for self-determination in some key areas of life, and how their own thoughts and ideas have been addressed by others. Through interviews with six people with intellectual disabilities, we have found that a single definition of self-determination is elusive. The key seems to be that you get the opportunity to do what you want, to have your voice heard and to receive and take responsibility. The space for self-determination is perceived by respondents as both large and small.

The purpose of this bachelor's thesis is to investigate how working librariansmanage controversial media. It builds on three debates in the media about libraries and booksthat have taken place during the years of 2012 and 2013. The questiones asked were: How dolibrarians manage racist media? How do librarians manage media that instructs on how tocommit crimes? How do librarians manage sexually explicit media? And lastly, how dolibrarians manage pressure from outside of the library? The theoretical framework consists ofRobert Hauptmans division of the two kinds of ethical strands of librarianship, in this thesiscalled ?Free information? and ?Information responsibly?. The method used to collectempirical material was qualitative interviews.

Under mina år i skådespelaryrket har jag utvecklat ett allt starkare intresse för dramat mellan raderna i ett teatermanus. Jag vill få syn på hur och vad jag gör när jag arbetar och samarbetar. Min bakgrund som naturvetare har påverkat mitt sätt att se på världen: även konstnärligt är jag starkt inspirerad av ett naturvetenskapligt perspektiv .Jag har formulerat en skådespelarmetod som jag kallar självarkeologi och redogör för dess beståndsdelar genom att låna dramaturgin hos en teaterhändelse: ett läsdrama. Rollkaraktärerna representeras av de grundvalar på vilka strategin vilar. Mina personliga drivkrafter och erfarenheter som tillsammans lett fram till behovet av en metod representerar pjäsens grundkonflikt.

The number of new estate agent offices is increasing yearly and each year many hundred new estate agents graduate. The comparing of estate agents by sellers has perhaps been most common in larger cities, but as competition has increased even in smaller towns we experience that it has become a common phenomenon even there. We both come from a small town but are not afraid of the idea of moving to a larger city as newly qualified estate agents. We ask ourselves, which are the determining factors in the choice of a estate agent in a large city as opposed to a small town? Can we see any differences? The purpose with this essay is to give us added knowledge about which factors private persons consider to be important in their choice of an estate agent when selling a house.The body of information is based on two parallel surveys, one in Hudiksvall and one in Stockholm, together with interviews of people in this line of business.