The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

En av de mest grundläggande och viktiga grundsatserna i redovisningsteorin är den som behandlar fortlevnadsprincipen, företagets fortsatta drift. Enligt tidigare forskning har man kommit fram att going concern assumption inte har haft någon viktig funktion vid formulering av redovisningsprinciper, även om den har ansetts som det mest ?heliga? antagandet.När en revisor gör ett uttalande om ett företags fortsatta drift kan det få negativa konsekvenser, då intressenter baserar sina beslut på årsredovisningen och revisionsberättelsen. Ett negativt yttrande i revisionsberättelsen kan leda till en självuppfyllande profetia, vilket kan göra det intressant att utreda huruvida revisorerna upplever några svårigheter kring bedömningen av den fortsatta driften. Vidare ämnar vi undersöka om RS 570 ger tillräcklig vägledning i samband med revisionen, samt om det råder allt för stor försiktighet vid bedömningen.

Consumer Information Processing (CIP) handlar om hur vi som konsumenter tar till ossoch påverkas av den information som ständigt omger oss vid en beslutssituation. Ämnethar länge varit i fokus för forskning inom marknadsföring då detta naturligtvisintresserar företagen i hög grad. Tidigare forskning hävdar att när vi som konsumentertar till oss av de intryck som omger oss, bearbetas dessa intryck tillsammans med dekunskaper vi har sedan tidigare (bottom-up processing och top-down processing).Studier har visat att information som tilldelas oss kan ha direkt påverkan på våra sinnenoch hur vi upplever en produkt.Denna studie undersökte hur olika typer av tilläggsinformation påverkade konsumentersupplevda smak av vin. Tolv testpersoner studerades i ett experiment bestående av tresteg där olika betyg presenterades på de viner testpersonerna bedömde. Resultatet avstudien visade att kvinnor i högre grad påverkas av negativ tilläggsinformation medanmän i högre grad påverkas av positiv tilläggsinformation..

The purpose of this master?s thesis is to investigate the culture for children in the age of 10-12 year-old at the library in a small town and to see if the library and children shared the same view of the libraries missions. We have interviewed 3 groups of 5-7 children at two times. We have also interviewed a children librarian about her opinion of her work and childrenculture. The United Nations Convention on the Rights of the Child works as our theory in this thesis.

The aim of this Masters thesis is to examine how disabled people who receive the shut-in-service in one community define service quality. The purpose is also to examine the shut-in-service and to look at the users' context. Answers are sought to the following questions: - How do users experience the service quality of the shut-in-service? - What kind of service does the shut-in-service offer to the user? - How can the user be described and which are his/her requests? The analysis is based on theory about service quality by Christian Grönroos. The theory makes a distinction between two kinds of service quality, technical vs functional quality, as experienced by the user through the profile of the organization.

The purpose of this thesis is to analyze the construction of consensus in commune-collaborations. By a review of written material combined with elite interviews we have been able to follow the decision-making and the forming of consensus, in a commune-collaboration called NOSAM, in which they have decided to use consensus as a decision method. The thesis is based on a case study and we have decided to follow a specific issue that has been discussed for some time.We have created an instrument based on the ideal of deliberative democracy, through which we have been able to examine whether the decision-making in NOSAM can be described as a deliberative process or if consensus is formed by other incentives.The study shows that the decision-making in NOSAM cannot be described as a deliberative process, although there are some elements of deliberation. Consensus is formed in a proposition drawn up by the officials for the commune-representatives to agree on. Afterwards, the decision has to be brought up in each commune before reaching a final decision in NOSAM.Our opinion is that having consensus as the decision method leads to difficulties when deciding on bigger issues..

Deliberate self-harm are a growing problem among young people in Sweden. It's not only the child that suffers from the behaviour, even the whole family. Parent´s need the right support from the healthcare staff for their own wellbeing, but also to be able to give good support for their child. Par-ent´s experiences are of importance for the nurse in the healthcare of the child and their families. The aim of this study was to describe parent´s experiences of living with a child with a deliberate self-harm behavior.

This thesis work resulted in a template for how the thermal spray process can be controlled through robot programs. The robots today and their programs need to be replaced, therefore a new structure which can be matched with the new robot systems is needed. The work is limited to only concern structured programming on the new robots on Thermal Spray Centre (TC) with the programming language Rapid. The basic data for the program was retrieved from interviews with concerned personnel at TC, from studies on process parameters for thermal spray and from existing specifications at Volvo Aero Corporation (VAC). The thesis work briefly describes the process thermal spray and the four methods used at VAC.

The Nord Stream natural gas pipeline has been a controversial project. The debate was primarily escalated by Poland's strong negative reaction to the project in the spring of 2006 over safety and security and then alternated back and forth in Europe until the approval by the nations most concerned in the Baltic region during the autumn of 2009.In the case study an approach is used that primarily maps out the media image of the various viewpoints that deal with the pipeline and how these viewpoints position themselves, primarily through political and environmental dimensions. Simultaneously there?s an attempt to map out the spatial spread of the media image views as to the proximity and distance to the pipeline in Sweden, Poland and Germany. A key question is whether distance or proximity to a large facility can affect people's attitudes.A parallel focus of the study is to explore the role of the Nord Stream natural gas pipeline in the cross-border hinterland region of Szczecin-?winouj?cie.

The purpose of the study was to examine what possibilities and obstacles, according to the personnel and patients in a methadone treatment, exist in the patient's social rehabilitation. How does the methadone treatment encourage the patient's social rehabilitation, what possibilities/obstacles are there according to personnel and patients? What does the patient see as important aspects of his/her social rehabilitation and what importance does the methadone have on the treatment? The results show that there are difficulties for patients to rebuild their life, find employment, start new social networks and get by with everyday tasks. The support from friends and family will simplify the patient's social rehabilitation, otherwise they get isolated and alone. Patients feel that they are fighting for a successful treatment so that they can have a relationship with friends and families again.

This report contains results of our study at CTC in Ljungby. CTC produces heating products such as boilers, heat pumps and additional products to their heating systems.The purpose of the report is to make a proposal how CTC will supply their new production line for heat pumps with materials. The proposal includes a production layout and a scheme for how to place the material in the production storage.The new production line will produce two different products and both of them have several variants. The line will also have a mixed flow, so the products can be produced in a random order. These conditions demand that the production line has great flexibility and that the material to all the variants can be stored in the production storage.With these conditions as input we made a layout proposal to the company.

    The purpose of this essay is to examine trust, or lack of trust, in the social services. Previous research considering this topic is limited, which, in our point of view, implies the need of further studies. A quantative method was used, consisting of an online questionnaire containing statements about the social services. The statements were designed using a five level Likert-scale which required the respondent to rate their level of agreement. The questionnaire was published on five webcommunities directed to parents.

AbstractThe customer demand for ecological products has increased in recent years, within the garden industry this mainly concerns herbs and other edible plants. The organic trend is increasing and more people are aware of the environment and want to take responsibility for it through their purchases for their garden as well.In this essay the aim is to investigate customer demand and the possibility of selling organicperennial plants in eight garden centres on the Åland islands and in Gävle/Sandviken. I include two garden centres with an organic profile to get a wider point of view. I investigate the global market for organic perennials and look further into existing certification standards on the Swedish market today.The methods I have been using are interviews and a literature study.The study shows that the experienced demand for organic perennials is small in both of myinvestigated groups. The biggest motivation for starting to sell organic perennials would be to find a supplier of these plants and that more customer would ask for them.

This thesis deals with the information needs and information provision of teachers in compulsory school, from a role theoretical perspective. The object is to investigate teachers opinions on their information needs and information provision. The following questions have been used to approach the problem: Which are the information needs of teachers in compulsory school? How do teachers get the information they need? Which difficulties and deficiencies do teachers experience in their information provision, and what does the ideal situation look like? The theoretical frame of reference consists of a model of the information seeking of professionals, which is based on role theory. Qualitative interviews have been carried out with nine teachers.

The purpose of this thesis, was to study decision processes and the importance of information management in the processes within an academic organisation, which led to the work with adaptions according to the law of Equal Treatment of Students in Higher Education, (SFS 2001:1286). A general question was formulated concerning how different information- and knowledge flows interact within an academic organisation and its library during the decision processes. The questions at issue we have tried to examine, concern the factors that have influenced the participants´ choice of information during the decision processes, in their work of adapting the law of equal treatment, and how these choices have influenced the priorities that were made. The theoretical starting point was basically Cohen, March and Olsens Garbage Can Model. We also found the author Chun Wei Choo´s descriptions of organisations, as systems of information processing, useful for parts of our thesis, especially the parts that deals with the role of information management within the decision processes.