The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

This is my final thesis in landscapeplaning at the Swedish University ofAgricultural Sciences (SLU). I discuss howthe countryside should be planned, witha sustainable perspective. In the study Iexamine four important conditions forplanning.The countryside is often defined bywhat it is not which makes it difficult todescribe in general terms. The definition ofthe term countryside in this study is takenfrom the National Rural DevelopmentAgency (Glesbygdsverket). The conclusionis: Planners and scientists should have anunderstanding for the complexity of thecountryside; otherwise there is a risk oflosing the characteristics of the country.The legislation, goals and conventionswhich have an impact on the Swedishcountryside are both national and international.To find out how the settlementdevelopment is dealt with, I havestudied the Swedish building legislations(among others, plan- och bygglagen andmiljöbalken).Similar to the difficulties on finding asuitable definition for the term countryside,it is complex to define the term sustainabledevelopment.

AimThe aim of this study is to investigate who can be considered to be the owner of the broadcasting rights on sport events in Sweden. Furthermore our aim is to investigate how the owners can protect their rights.The reason why we are interested in this subject is that there is no legislation in this field. There is no legislation on who the owner is and there are no arena rights that protect the broadcasting rights. We have studied case law and legislation in other countries and tried to apply it to Swedish conditions. We have posed the following questions:Who owns the broadcasting rights on sport events in Sweden?What legal protection does the owners of the broadcasting rights have for their rights?MethodThe study is based on literature studies and interviews.

Sjuksköterskans arbetsmiljö innebär ständig kontakt med bakterier och andra mikroorganismer. I denna miljö utgör händerna det viktigaste arbetsredskapet, men är samtidigt den största källan till smittspridning. Noggrannhet när det gäller handhygien är därför av största vikt i vårdandet av sjuka människor. Syftet med föreliggande studie var att undersöka sjuksköterskans kunskap om handhygien utifrån Handbok för hälso- och sjukvårdspersonal (2005). En empirisk studie med kvalitativ ansats genomfördes med urval av 21 sjuksköterskor.

Hygien spelar en viktig roll inom hälso- och sjukvården och i arbetet att förebygga smittspridning. Nightingale är en föregångare som talade om effekterna av korrekt handhygien och ren vårdmiljö. I svensk sjuksköterskeutbildning har hygien en central del, som det diskuteras mycket kring. Hälsoorganisationer över hela världen har utarbetat olika riktlinjer kring hygienens betydelse i vården, ändå visar tidigare forskning på brister i följsamhet. Syftet med studien var att belysa sjukhusmiljön med avseende på vårdhygien vid ett sjukhus i Tanzania.

Hygien spelar en viktig roll inom hälso- och sjukvården och i arbetet att förebygga smittspridning. Nightingale är en föregångare som talade om effekterna av korrekt handhygien och ren vårdmiljö. I svensk sjuksköterskeutbildning har hygien en central del, som det diskuteras mycket kring. Hälsoorganisationer över hela världen har utarbetat olika riktlinjer kring hygienens betydelse i vården, ändå visar tidigare forskning på brister i följsamhet. Syftet med studien var att belysa sjukhusmiljön med avseende på vårdhygien vid ett sjukhus i Tanzania.

This paper attempts to display how five teachers of social studies use and relate to the policy documents and their instructions on gender. To penetrate the subject, five teachers were intreviewed. Each interview focused on how the curriculum attempts to guide teachers regarding gender, sex differences and equality of opportunity. The collected information was processed, analyzed and discussed using gender studies and discourse theory.The results show that the interpretation and usage of the curriculum is very subjective and varies greatly between all the interviewed teachers. Their personal interpretation proves to be crucial when it comes to making reality of the stated goals in the curriculum, concerning actively working towards equality of opportunity between sexes.

Ljusförorening är ett relativt modernt fenomen som allt mer påverkar tillgången till en stjärnklar natthimmel. Det finns en mängd olika internationella organisationer som arbetar för att minska ljusföroreningar och för att bevara natthimlens synlighet, bland andra International Dark-Sky Association, Royal Astronomical Society of Canada och Starlight Initiative. I den här uppsatsen undersöker jag ett antal strategiska dokument genom textanalys, för att analysera deras huvudsakliga motiv till förändringar och för att få en överblick över vilka sorters åtgärder som dessa organisationer föreslår. De analyserade dokumenten är Astrolabs Practical Guide for Lighting, Dark Sky Societys Guidelines for Good Exterior Lighting Plans, International Dark-Sky Associations Practical Guide, Royal Astronomical Society of Canadas Dark Sky Guidelines, Patersons Sark ? Dark Sky Island Lighting Management Plan, Flagstaff Dark Skies Coalitions Lighting Tips, Starlight Initiatives Defence of the Night Sky and the Right to Starlight och Narisda och Schreuders Light Pollution Handbook.

This study is based on interviews with four youths that have been treated for problems such as drugabuse and criminality. The aim of this master´s thesis is to examine the youths experiences with the treatment they received, but also to examine how they look upon their own lifesituations. The study is presented in categories developed through the use of Grounded theory. The result points out that the treatment can be summarized mainly in two aspects- one concerning care and one concerning control. The first aspect includes supportive and friendly staff while control in this context stands for rules and supervision of different kinds.

The purpose of this study is to hightlight experiences of living in a relationship where BDSM is being exercised. The acronym is an umbrella term for bondage/discipline, dominance/submission and sadomasochism. The study is based on qualitative interviews with five persons who define themselves as BDSM practitioners. The overall questions of this study are: How does the BDSM practice appear in everyday life? How did the practice start and how has it developed over time? What's included in the sexual BDSM practice? The empirical material has been analyzed with interactionism as the theoritical framework. The picture that emerges is complex.

The aim of this study is to analyze the discourses of activists who work against female genital mutilation/cutting (FGM/C) in Tanzania. The study focus on the discourses that arise during interviews about FGM/C with five activists. To examine this we asked the following questions: What discourses are presented in the interviews? How do these discourses interact together ? are there any discourse conflicts? How do the activists talk about FGM/C in comparison to our western view? The study is based on discourse theory. We also use feminism and postcolonialism as theories in our analyze.

The purpose of this essay is using theories about labeling and social bonds to study whether a measure of rehabilitation for the psychically disabled contributes to a return to a normal status as not-labeled. Partly we examine whether the activities organized by the regulation-ruled authorities during the work of rehabilitation lead to shame or pride, and partly how these activities are organized regarding the processes that lead to the emotions pride or shame among the participants. Method: qualitative semi-structured face-to-face interviews with professional rehabilitation-actors at the Public Employment Office (PEO), the Social Insurance Office (SIO), the Social Service (SOS), the Psychiatry and the Division of Labour Market (AME).Conclusions: the Psychiatry clients are treated with respect, may participate, and communication is characterized by attunement, therefore strong social bonds can be built. On the contrary, among the other examined activities, we found many elements that arouse shame. Since these are more ruled by regulations, the result is engulfment and demands on conformity, because the compromise-possibilities are almost non-existent.

Banks are an important institution for the economy of a society. During the later years the world of banking has changed. Several new actors have entered the market and taken over traditional bankservices as well as new ones. The way of conducting banking has changed with the event of new technology. One of the banks customer segments, the students have also been under a change. With a changed market companies have to adapt to the new rules of the game.

Most swedish newspapers have a homepage where their news are presented. Existing guidelines describing how to write for the web often recommends you to keep it short and stay objective. But how about longer pieces of content presented in the print version? What will become of reports, interviews and essays as we?ve come to know them as the printed newspaper goes digital?Interviews with representatives of five swedish newspapers shows that the extent to wich content is being published on the web is connected to the overall purpose of the web presence. The fact that many newspapers does not publish longer pieces of text on the web rather seems to be an economic issue, than a matter of good readability.Past studies shows that longer pieces of text may well work on the web, if the reader?s interest is big enough.

Background:In Sweden there are several thousand surgical procedures performed every day. The treatment is expected to be efficient, profitable and safe. Despite that, complications occur in 3-16 % of the surgical procedures. To prevent this, WHO has developed a surgical safety checklist containing safety issues to give the surgery team an opportunity to a last control that everything has been properly done. The profession of the surgical nurse focuses mainly on patient safety especially regarding hygiene and sterility.Aim: The aim of the study was to investigate and describe the perceptions of the perioperative nurses regarding WHO: s surgical safety checklist.Method:To test the suitability of the method a pilot study was performed where tree operating room nurses were interviewed and the data was analyzed using qualitative content analysis.Results: Four categories emerged; Increased patient safety, enhanced team spirit, good planning, stronger professional role.Discussion: The result from the study showed positive perceptions regarding the surgical safety checklist, a fact known from earlier research.Conclusion: The results of the pilot study showed that surgical nurses had good support in their work when the surgical safety checklist was used..