Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

The purpose with this study was to see the relation between gymnastic pause and concentration to find out the students in a first grade experiences and thoughts about gymnastic pauses in the classroom. I have made a qualitative study to fulfill my purpose, I have observed students before and after the gymnastic pauses, carried through gymnastic pauses with the pupils and interviewed pupils in group.Previous research shows that the good working atmosphere and concentration has improved when pupils have had gymnastic pauses but it is difficult to say how it looks in the long term when the research doesn?t show that.In my study, it appears that the gymnastic pauses make it calmer in the classroom. Some of the pupils believe that they have had a better ability to concentrate after the gymnastic pauses while some pupils believe that they have not had a better ability to concentrate. Some pupils say it's good to get a break to carry on with the schoolwork during the entire lesson.

The purpose of this study was to examine the laws, govern documents and guiding principals that are available for schools and their work regarding the work against discrimination, insulting and other forms of harassments, and then to form a method for the schools to implement this work in practice.The work to counteract discrimination, insult treatment and other forms of harassments should be done both in a short term and a long term. In this paper there is a presentation of a project, a set of lessons that was created and carried out as a trial. The project aims for conscious making among children and students in school regarding norm, deviation, discrimination and power and the fact that equal treatment is hard to achieve. The basic purpose behind the project is to offer a tool to schools and teachers so that they can decrease the possible gap between the laws and the practice of these laws by creating awareness among students and other teachers. The long term work for achieving equal treatment should be done on a political level.

Problem: How has Nordea been adapted and influenced by the change of Basel II and how have the employees reacted on the new change?Purpose: This essay has a purpose to study how Basel II has influenced the credit rating at Nordea. We also want to study how the employees have reacted to the new change.Method: To receive the information that was necessary for this study interviews were performed with the employees at Nordea. The interviews were an effective way to start a discussion and by that we received important information.Basel II is new capital cover rules that the Swedish banks have introduced. These new rules mean that it will become more important with safety when it comes to risk management and credit giving.

AbstractThe main purpose of this essay is to examine if media-sport influence pupils in their physical education and if the teachers understands it. At the same time the aim has also been to investigate how the teachers can get along with the media influence in their teaching. We have also investigated what teachers in physical education think about the curriculum and if there is space for a teaching method that respect the pupils will.The essay is an empirical qualitative study built on open-ended interviews with 3 respondents from two schools in the county of Värmland, Sweden. The range of qualified teacher is restricted at this school. We asked 5 teachers to join, but only 3 were accepting to join our study.

The research in this thesis attempts to understand what happens when children (3-6 years of age) interact with each other in the context of free play in two pre-school settings when adults are not involved. The aim of the study was to get a closer look at how children create relationships and how they protect and defend their interactional spaces. Data was gathered through ethnographically inspired methodology, using video observation to capture the everyday interactions of the children. Results were analyzed using a phenomenological approach to peer cultures. Previous research suggests that it is very important for children to maintain their interactions with peers and gaining access to play.

Sustainable beef and milk consumption. The consumption of beef and dairy products in Sweden is high. A lot of greenhouse gases are emitted from the production of these products. The production of beef in Sweden has decreased but the import has increased. The number of dairy cows has decreased while beef-production with suckler-cows has increased in Sweden.

Background: The background explains different financial crises and the effect those crises had on the Swedish acquits regarding variable compensation. The resent discussion regarding variable compensation and the main problems with bonuses is also explained. Our theories for this essay is mainly based on the new directions from Finansinspektionen FFFS 2009:6,7 and stakeholder theory. Other theories used are agency theory, stewardship theory and economic man.Purpose: The purpose of this essay is to analyze the new directions for variable compensation and to investigate if these new directions can lead to a more long-term thinking for managers in banks. Method: We used semi-structured interviews with open questions for our survey.

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Background The usage of Nutrition supplement in the elderly care is commonly occurring and plays an important role in the intake of nutrition for the elderly. The usage of nutrition supplement is to reduce malnutrition within elderly care. For the elderly it is crucial to keep a healthy diet and to never lose weight. The loss of weight can be very dangerous it could even be fatal for the aged and should therefore be avoided. To have a diet that is rich in energy such as enriched meals prevents the elderly from receiving a shortage of calories since the diet is rich in fat, protein and thus also rich in energy.

This report describes an interview study of Swedish elementary school teacher?s view on stu-dent influence. The objective is to find out about teachers' approach to student influence, what do they think happens with students that are allowed to influence and what are the negotiables and non-negotiables when it comes to student influence in elementary education? And do the teachers really want their students to have influence?According to the official policy documents for the Swedish school system the Swedish school shall work towards a democratic school. Not only should the students be educated about de-mocracy but they should also learn to use democratic values and processes.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

This paper aims to, through a literature review, examine how to best design and adapt calf huts to meet the calf's physiological requirements and reduce the infection pressure for enteric and respiratory diseases. It illuminates how the calf relates to different temperatures and climate, which temperature control mechanisms it uses and its ability to perform these regulations, as well as providing a summary of the past decades´ research on the calf huts housing system. These two theory chapters, along with a concluding discussion, provide a better understanding of how to, especially in temperate climates, design the most suitable calf hut, which cater to the calf's both thermal comfort and physical health. The literature suggests that the calf's own temperature control works well to counteract the temperature outside the desired range, and that one of the most important factors rather is ventilation of a calf hut, which reduces moisture and pathogens. The conclusion of this paper is mainly that there is not an obvious way to place and construct a calf hutch and that most design principles contribute to both positive and negative effects simultaneously.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

Our aim in this study is to explore if the schoolchildren?s written language differs from the?National tests? in Swedish and from Facebook. We specifically want to see if we candiscover words and expressions mainly from the English language or other languages in the?National tests? in Swedish written by the schoolchildren in the ages between 18-20 yearsold. The methods that we used to discover the results in this study was; to interview threeteachers, have 30 schoolchildren answer a questionnaire survey, analyze 30 written ?Nationaltests? in Swedish by the schoolchildren and finally analyze two Facebook walls from twoschoolchildren.