The purpose of our qualitative study is to investigate how the caretakers, in the elderly care,interpret and manage the issue of alcohol problems in elderly people. We have beenperforming semi-structured interviews on 9 people, on different levels in the elderly care.There were 3 elderly care managers, 1 nurse, 1 assistance administrator and 4 auxiliarynurses, who all, at some level, work with alcohol problems in elderly people. Thoseinterviews were performed singularly, with one exception: we interviewed an elderly caremanager and her 2 auxiliary nurses at the same time. To analyse our empirics, we have usedthe theories of Power and Ageism. Our study shows that the auxiliary nurses, who are theones who must deal with these problems, have great difficulties to perform their work becausethey have no qualified knowledge about alcohol problems.

The gathered texts and letters from Ali Ibn Abi Talib, found in the book Nahjul Balagha,constitute one of the most important writings of Shiite Islam, next the hadits and the Quran.Imam Ali´s ethics and moral approach in Nahjul Balagha, is considered by imam Ali, to beseen as a guideline for both individual purposes as for any kind of governance. The esotericteachings, about truth and justice in Nahjul Balagha, should therefore probably have been of agreat concern to Ayatollah Khomeini and the Islamic revolution.This essay will from an deductive approach, on a relatively contemporary historic event, try toanalyze Ayatollah Ruhollah Khomeini´s interpreting on imam Ali´s texts and preaching inNahjul Balagha. The Islamic revolution, as the Islamic Republic of Iran, led by AyatollahKhomeini, was confirmed as both brutal and violent. My ambition in this essay, will there forconcern a possible interpreting on justice and political rule, from Ayatollah Khomeini and theIslamic Republic of Iran, on imam Ali´s teachings in Nahjul Balagha..

Syftet med denna uppsats är att ta reda på hur lokala kommunikationskonsulter i Falun/Borlänge-regionen ser på opinionsbildning via professionella konsulter. De centrala begrepp som avhandlas är PR, opinionsbildning och lobbying.Den teoretiska ram som omger undersökningen består av de teoribyggen som skapats av Jürgen Habermas, James E. Grunig och Larsåke Larsson. Habermas ställer sig tveksam till den demokratiska nyttan av professionell opinionsbildning, Grunig är mer positiv och Larsson ser både för- och nackdelar med PR-verksamheten. Larssons undersökning av opinionskonsulter från 2005 refereras också.Undersökningen bygger på intervjuer med ett antal kommunikationskonsulter verksamma i Falun och Borlänge.

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure.

Background: The global responsibility for multinational companies is a current matter of subject. Now when the world increasingly is getting globalized, economic growth is created, which brings a bigger demand of responsibility on companies. The leading companies from every industry is often becoming the frame for how the production process works and is therefore exposed to outer pressure which, for example, is coming from consumers and the media. Since consumers at present are more aware of what they are buying and where it comes from, it is important that the companies take social responsibility. We have therefore studied three big companies within the clothing industry to see in witch way they are taking their social responsibility.Purpose: Our purpose was to explore how companies within the clothing industry describe their work with Corporate Social Responsibility, code of conducts and where the incentive behind this work is coming from.Method: We have, through a qualitative study, examined how three large companies work with Corporate Social Responsibility.

In this thesis I focus on the artistry and essential work, behind the scenes that storyboard artists have contributed to, since the early days of film history. The works I will focus on are the important phases of pre-planning of feature films and animated films. I theorize on the aspect of what makes a good story and how it is brought to life on the screen, as well as how the story is actually conveyed with this drawings. The hypothesis maintains the importance of storyboards, as well as defining their main purpose. Using a formalistic point of view and historical argumentation, I examine and compare five different directors´ use of storyboards and how their respective collaborative teams (i.e director of photography, production designer and story artists, editors etc) create each film´s particular nuances and cinematic expressions.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

This paper seeks to clarify the attitudes and positions of five Swedish Christiannewspapers in relation to the Suffrage reform (1907-11) and the Courtyardcrisis (1914). Furthermore I try to investigate the reasons behind their attitudesand positions. The five newspapers examined are: Göteborgs Stifts-Tidning,Församlingsbladet, Vår Lösen, Svenska Morgonbladet and Wecko-Posten.The results of my research show both convergence and divergence. Commonfor the newspapers is their criticism of the political agitation on the basisof ethics and that they all, except for Göteborgs Stifts-Tidning, recognizedemocratic principles. Divergence is evident, for example, in the reactions tothe consequences of the Courtyard crisis.I have distinguished three main factors that may help to explain the attitudesand positions of the newspapers?: nationalism versus internationalism,confessionalism and polarized political positions, and have found that the conceptof a ?Christian press? can be defended as well as put into question.

Purpose: The purpose of this qualitative study was to illuminate and compare how teachers and parents are describing the homework. The study will also attempt to answer these issues; How is the purpose of the homework described from teachers and parents? How are the effects of the homework described by teachers and parents? How do teachers and parents describe the responsibility for the implementation of the homework?Methods: Qualitative study, a comparison between teachers and parents description of the homework phenomenon. The material that forms the discussion are fetched from blog forums.Summary of conclusions: The Swedish school system is based on democratic values. This means that the students are supposed to gain equal opportunity for qualified education independent of their socioeconomic backgrounds.

Syftet med denna uppsats är att ta reda på hur lokala kommunikationskonsulter i Falun/Borlänge-regionen ser på opinionsbildning via professionella konsulter. De centrala begrepp som avhandlas är PR, opinionsbildning och lobbying.Den teoretiska ram som omger undersökningen består av de teoribyggen som skapats av Jürgen Habermas, James E. Grunig och Larsåke Larsson. Habermas ställer sig tveksam till den demokratiska nyttan av professionell opinionsbildning, Grunig är mer positiv och Larsson ser både för- och nackdelar med PR-verksamheten. Larssons undersökning av opinionskonsulter från 2005 refereras också.Undersökningen bygger på intervjuer med ett antal kommunikationskonsulter verksamma i Falun och Borlänge.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This masters thesis concerns the Public Library Service in Eastern Africa, Tanzania. Our subject was developed through a feasibility study that gave us comprehension that developing countries have individual problems concerning books and libraries. We understood that the main problems were the libraries financial situation and their dependence on aid. We also understood that the libraries do not have the resources to satisfy the society as a whole. The major questions raised in this study are: - How do the regional librarians describe their work situation? -Which role do the Regional Librarians have in society? Data was collected through interviews and observation, and the study is a qualitative case study.

Music affects us humans. Marketing has long made use of music as a means to enable customers to identify with a brand, and thus increase sales. The Influence of music is obvious, but can you use this on students, and how effective is it to use in a classroom?I will answer the question: how does soft music provide reassurance/create a harmoniums learning environment at the beginning of a lesson?By observing how students react and behave to the playing of soft music. My aim is to create different strategies that teachers can effectively use to get students to ?jump in? to their lessons without wasting 5-15 minutes of class time.Professor Lennart Grosin conducts research into what is in Sweden called PESKO.