The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

There is no further training in management in teacher education programs, which can create uncertainty among teachers in terms of management. According to the curriculum, the teacher should base it on a democratic approach, but how does it look in real life? The purpose has been to investigate how practicing teachers perceived management and their own leadership style, whether they made conscious choices and if so, whether they then had any purpose in their leadership style. Teachers' views of a good leader and how much influence students have on the teaching, enter into these issues.The survey is based on a qualitative research approach, based on interviews with four active teachers. Although observations were made they did not play any major role in this investigation.

Syftet med examensarbetet är att tillföra ny kunskap inom den svenska earnings management forskningen genom att undersöka kapitalstrukturens eventuella korrelation med earnings management. Uppsatsen har en kvantitativ metodansats, paneldata regressionsanalys används för att genomföra studien. Arbetet grundar sig i tidigare forskning på earnings management området. Vidare prövas Debt-to-Equity teorin mot den svenska marknaden. Den empiriska undersökningen utgår från 231 företag listade på den svenska börsen under tidsperioden 2003-2007 och en negativ korrelation konstateras mellan earnings management och kapitalstruktur.

The wild boar population grows rapidly in number in Sweden, and it has been predicted that the annual number of shot wild boar will soon exceed the cull of moose. According to estimates, the Swedish population encompassed some 150 000 individuals in 2010. The mean annual harvest has increased by 30% since 1990, indicating that the wild boar is a species we must learn to manage sustainably. A successful management of the boars aims for a population in balance with agriculture and traffic, and also provides good hunting opportunities. For this to be possible, understandings of several aspects of the ecology of wild boar is needed. The sows in this study had an average homerange of 707 hectares during summer, and 659 hectares in winter.

The purpose of this thesis is to investigate the outreach services for children and youths in a specific area, in this case Västra Götalandsregionen. In particular this thesis will examine the development in the outreach services for children and youths from 1990-2010. Our thesis will also examine if the financial crises affected the outreach services for children and youths, and how control documents influence the work of the librarians. This study is based on interviews, document and literature studies. For the analyses we used Torgil Persson?s theoretical model.

The purpose of this project is to examine students' pespectives on quality in teaching. The characteristics that are described to denote a 'good' and 'less good' teachers are linked to ideas about types of corresponding leadership styles in the classroom. The report is based on surveys of students in Upplands-Bro high school outside Stockholm. In order to get better insight and further knowledge of the subject, the student accounts have been related to current discussions in the literature about good leadership and teaching quality.Following the methodology of grounded theory a pilot study was constructed to design the research instruments. In the pilot study I collected students' perceptions on quality-related categories in teaching and leadership which then formed a bases for a survey which was distributed to a larger student sample. The survey includes questions that relate to the middle order, which is based on three criteria that make up the characteristics of a 'good'/ 'less good' teacher and the leadership style that suits students descriptions of good teacher characteristics.The results of the study show that a good teacher should have subject knowledge, be good at writing and illustrating the curriculum on the whiteboard and explain and clarify their instruction through good communication.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

The subject of this study is conflict management. The purpose of this paper is to examine how teachers deal with conflicts between pupils in primary education. The purpose is also to get more insight on what a conflict is and show different strategies to manage conflicts. To learn about how teachers deal with conflicts between pupils in primary school, I chose to do interviews. I interviewed four teachers. In the interviews we talked about: their definition of what a conflict is, what kind of conflict that are most common, and how common it is with conflicts in the school which they work at, how they handle conflicts between students, how they believe that they manage conflicts, if they have received any training or education in conflict management and if the school they work at have any special guidelines for handling conflicts. My questions are: How do the teachers think about their own involvement in students' conflict management? How do the teachers think about which types of conflicts that can be difficult to manage? The result of the study is that the teachers often let students handle conflicts themselves and they think it is good for them to do it because it is a knowledge that we humans need have.

The aim with this thesis is to study the risk management in construction projects at the Swedish Road Administration, SRA. Furthermore, the aim is to find the effects of the risk management. The theorem of this thesis is that the positive effects of the risk management in construction projects create additional value to the project. These additional values are that the project itself becomes resilient and that the project goals are achieved without any significant disturbances.This thesis shows that the risk management in construction projects do not follow the guidelines set out by the SRA. This is due to a lack of education in the method and a difficult method all together.

The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market prices for cereals. EU was a surplus-area and to a substantial degree a local market.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

The overall aim of this study is to investigate how social workers who are dealing with financial assistance are experiencing discretion in their daily work. The aim of the study is also to examine how social workers who are dealing with financial assistance relates to the controlling and the supporting functions of their daily work and how this in turn affects the attitude to the client. In order to examine the aim of the study, qualitative method was used. Eight social workers have been interviewed and presented with two fictitious cases that they have been able to discuss. Theories regarding the street-level bureaucrat and its discretion have been used to interpret and understand the collected material.

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.