The aim of this essay is to analyse certain succinct statements of Russian leader Vladimir Putin. His rhetorical style in general, and these statements in particular, are distinguishing Putin from other Russian political figures. The statements have survived the test of time and lived on in the media, on the internet and in the vernacular. They have come to be called Putinisms.The essay is descriptive and treats these special statements, describes where and how they came into being and analyses them on a micro level, word by word. The analysis is also qualitative as it covers selected statements, which represent only a small portion of all the statements made by Putin within the time frame chosen for this study.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.

Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är:Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser?Tidigare forskning på området har nästan enbart genomförts i utlandet.

AimThe aim of this study is to discuss process orientated education by identifying and describing general elements in two alternative pedagogies that in different ways attempt to separate themselves from the didactics in the traditional school. The questions are:1. How do the general elements for example the pupil, the knowledge and the lesson, in classroom education appear at a Waldorf and a Freinet school respectively?2. How do the general elements for example the teacher, the lesson planning and the overall goal, that teachers obey to and create in their lesson?s planning appear at the two schools respectively?MethodThe study is based on four days of observations in one ninth grade class at a Freinet school and a corresponding amount of time in one eighth grade class and one ninth grade class at a Waldorf school.

In 1998 the Swedish Socialist Government initiated a project in order to promote economic growth and to end the discriminating social and ethnic segregation in the greater city regions of Stockholm, Gothenburg and Malmo. One of the goals of the project was and still is to promote political participation in 24 of the poorest areas of the three cities. In a quantitative analysis I evaluate whether or not the project so far has been successful in promoting a specific part of political participation, i.e. electoral participation in communal elections. The results of the 24 poor city areas are compared with a group of 14 likewise poor city areas of major swedish cities.According to my hypothesis, general improvements of the socio-economic status of poor city areas ought to generate positive effects on electoral participation in communal elections.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

Colour has encountered to be a significant part in marketing, which advantageously can be used in todays competitive market. Therefore, the purpose of this study is to analyze the colours varying associations and present ideas how colours can affect the hotel business. In coherence with the purpose we deveoled the research question, which resulted in following: How can hotels affect their servicescape and identity by the help of colour?The study has a qualitative method that began in an empirical problem that has been tested against theory, which subsequently developed the research question. This implies that our study alternated between induction and deduction.

Tidigare empirisk forskning förevisade samband mellan optimism och hälsa, likaså mellan self-efficacy och hälsa. Föreliggande undersöknings syfte var att utifrån könsskillnader mellan kvinnor och män undersöka hur op­timism och self-efficacy samverkar med deras självskattade hälsotillstånd. Deltagarna var 190 högskolestudenter, varav 113 kvinnor, i Mellansverige. Statis­tisk analys utfördes genom t-test, multipel linjär regressionsanalys och jämförelse mellan korrelationskoefficienter. Mätinstrumenten Life Orientation Test?Revised, General Health Questionnaire och General Self-efficacy Scale, samt ett påstående om fysisk hälsa användes.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

The purpose of this essay is to investigate how large Swedish corporations within the same industry protect themselves against foreign exchange risks and to determine if there is a general practice for how the protection is done. What is the responsibility structure at these corporations regarding the handling of exposure to foreign exchange?.

En lagändring har gjorts i Sverige vars syfte är att små och medelstora företag har frivillig revision om de ligger under eller endast uppfyller ett av följande tre gränsvärden: (1) 3 miljoner kronor i nettoomsättning, (2) 1,5 miljoner kronor i balansomslutning eller (3) fler än tre anställda. Eftersom lagändringen är relativt ny, medför det att företag i dagsläget precis har avslutat eller är inne i en beslutsprocess angående den frivilliga revisionen.Beslutsfattande är något som ständigt pågår i alla former av organiserad mänsklig verksamhet och dagligen förekommer det i alla organisationer ett beslutsfattande både när det gäller rutinfrågor till mer komplexa beslut. Genom mänsklighetens historia har människan strävat efter att få kontroll över resultaten av sina beslut, öka förutsägbarheten samt minska riskerna. När beslut fattas i företag måste även hänsyn tas till en rad förhållanden som är direkt kopplat till den organisatoriska kontexten för handlandet.Syftet med denna uppsats är att undersöka hur och på vilka grunder företagen har fattat beslut vid valet av att anlita en revisor eller inte, samt analysera beslutsprocessen ur ett beslutsteoretiskt perspektiv. Följande problemformulering ligger till grund för denna studie:Vad kännetecknar ett företag som anser sig ha behov av revision trots att kravet på revision inte är tvingande?På vilka grunder är beslutet fattat?Undersökningen ska bidra till en djupare kunskap och förståelse om hur besluten fattats och hur beslutsprocessen gått till.

The aim of this essay was to determine 1. How Muslims were described in the Sweden Democrats official magazine and 2. What the purpose with their descriptions could be. The material, the SD-Courier was chosen due to it being an official magazine that was easily accessible. A hermeneutic method was used where each article selected was read several times to create a greater understanding for the material and the phenomenon within.

This project is a learning CD-ROM production aimed at first-time parents. It is using both sound and images, moving as well as non-moving. The purpose of the production is to be an interesting alternative to traditional books. We have been looking at similar productions like drivers license educational CD-ROMs and encyclopedias for inspiration and ideas on how to proceed. In order to give the content some dynamics, we've also added the element of 3D-animated sequences.

A webpage can be perfectly usable but if users are unable to find the webpage it will remain unused. Nine out of ten Swedes use a search engine and the most popular one is Google, amongst other search engines. In this report I seek to answer which ranking factors that should be included in an SEO-audit of an existing webpage and also how to optimize a webpage for search engines. Applying the method heuristic evaluation normally used to discover usability issues in an existing interface, on TT News Agency?s campaign site I found issues having a negative impact on the visibility in Search Engines Page Results.