Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

In July 2011 the journalists Martin Schibbye and Johan Persson are arrested in Ethiopia when on a mission to report the activities of the oil exploration company Lundin Petroleum. Following a trial, closely observed by media, the two journalists are convicted to a prison sentence of eleven years. The Swedish Minister of Foreign Affairs, Mr. Carl Bildt, is now to act on their behalf to preserve their rights as Swedish citizens. However, doubts are raised as to whether Bildt has a conflict of interest because of his former engagements as a board member in Lundin Petroleum.

The purpose of the essay is to discuss from the theory about the established and the Outsiders if the Culture Centre Blå Stället can serve as a meeting point between the majority of the people and the minority of the people in Gothenburg. The idea of Blå Stället is that it shall work as a house available for everyone and as a cultural meeting point between people in and outside Angered. I argue if Blå Stället really is a place where people from Gothenburg as a whole go or if there are some hindrances for their visions. My study is comprised of interviews with three of the staff at Blå Stället. With the theory about the established and the outsiders I want to show that the division in the city between ?them? and ?us? has to do with differences of power.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

The purpose of this literature study was to describe the seasonal reproduction in sheep and the presence of genetic variation in fertility traits. Methods to induce oestrus are described and the possibilities to change the reproduction season through breeding are discussed. Sheep have a pronounced seasonality in their reproduction. Mating season starts in the fall and the lambs are born during the spring because this is the most beneficial time. The market request for lamb meat has increased and therefore it is desirable with ewes that could get pregnant all year round.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.

Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of the work on pricing at Triton. After mapping the events we have evaluated the results. We have conducted interviews with people with information concerning Tritons work in the Pricing area. Theoretical perspectives: The theory includes organization and structure, pricing for the market with emphasis on transactions and theories on how to understand the customer.

This Master?s thesis aims to study how the concept ?youth? is understood and used in papers and publications about public libraries, written at The Swedish School of Library and Information Science from 1972 to 2002. It does this by answering three questions: Firstly, how is the concept ?youth? formulated in papers and publications at SSLIS from 1972 - 2002? Secondly, has the concept ?youth? changed in the analysed texts during the chosen time and, if that is the case, what constitutes this change? And, finally, what types of consequences for the understanding of the users can this have for the writers and readers of these texts? Discourse analysis is used to analyze how this concept is constituted, transformed and understood. Among the things studied in the discourse analysis is the interdiscursivity and intertextuality of the texts, as well as the meaning of the word, the wordings and modality of the analysed texts.

Qvarfordt, K (2014). Physical activity on prescription, the individual experience. Thesisin Public Health. School of Health and Work, University of Gävle.In order to increase physical activity and to create a better health licensed staff mayprescribe physical activity to patients. The purpose of this paper is to find out how fiveindividuals experienced getting Physical activity on Prescription, FaR ®.

The aim of this thesis is to analyze and examine India's economic reforms which the country introduced on the government's own initiative in the early 1990s after decades of practicing isolationism. The analysis entails a thorough systematic examination of possible factors that determined the decision to implement the reforms. These factors are derived from two models developed by scholars within the field of foreign policy.The research is performed through an examination where the possible factors for the reforms have been examined on a three-level basis; system-, state- and individual level. It is a qualitative case study that seeks to explain not only why the Indian government implemented the reforms but also to evaluate the validity of the models to the extent that they stand in accordance with the case of India.The conclusion presented in this thesis is that one model works better for explaining the case of India. The model lie emphasis on structural changes, a crisis and political entrepreneurs committed to a certain type of reforms as a prerequisite for policy change to take place.

Introduction: Sex and education level has demonstrated effects on health status.Osteoarthritis is a widespread disease that causes reduced health-related quality of life and isthe most common reason for total hip replacement. Osteoarthritis was ranked as the 11thhighest contributor to global disability as reported in the Global Burden of Disease 2010.Aim: The aim of this study was to explore how sex and education level together affectedhealth-related quality of life after total hip replacement. The aim was also to examine whatdimensions of EQ-5D that changed.Methods: The study is a prospective observational study with a quantitative approach. Dataconsisted of education level, obtained from Statistics Sweden (SCB) and health-relatedquality of life before and one year after total hip replacement from the Swedish HipArthroplasty Register (SHAR). Health-related quality of life was measured with astandardised instrument, the EQ-5D, and the study population consisted of 39,141 patients.Results: Womens? EQ-5D-value, before and one year after surgery, were lower in alleducational categories compared with men.

The Swedish and Icelandic women's movements, the Support Stockings and the Women's Alliance both had the goal to change their nation's women politics. The goal was to increase the low representation of women in their parliaments and to highlight women issues on the political agenda. The essay shows that the most important reason behind the will to form a party, was a new issue being disregarded by existing parties, although there is a considerable interest concerning the issue amongst society. While a party was formed on Iceland the Swedish equivalence did not occur. Even though only one party was formed, both movements achieved the same results.

AbstractThe purpose of this study is to examine the process of resocialization for individuals who previously lived as criminals from an individual perspective. The research questions for the essay are: How do individuals in the study describe their process of resocialization? In which way does a support organization affect the process of resocialization for the individual? In which ways do the reactions from society affect the process of resocialization for the individual?To answer these research questions a qualitative method was chosen where six narrative interviews was conducted with men who previously lived as criminals but have been resocialized into society. These men are roughly between the ages of 30-60 years and are all members of a support organization for ex criminals.The results show that the process is divided in four stages and that the support organization has facilitated the process of resocialization of the respondents. Reactions from society both facilitates change using the help of different agencies can contribute, while negative reactions from other individuals makes change difficult.

ABSTRACTPurpose: The purpose of the study was threefold. Firstly, to investigate if a four week program in pain rehabilitation had any effect on how much individuals with persistent pain worked and their degree of kinesiophobia. Secondly, to study if there was a correlation between how much these individuals worked and their degree of kinesiophobia. Thirdly, to study if there was a correlation between the change in these variables.Method: 112 patients who had participated in a four week rehabilitation program took part in the study. The study had a retrospective design, which was based on a review on medical records and consisted of three minor parts.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.